Audit Reports

11 March 2016

Compliance

Report No 55 of 2015 - Union Government Communications and IT Sector

one-time entry fee 2.1 9 Loss of revenue due to non-auctioning of spectrum in 3.3-3.4 GHz band 2.2 15 Irregular expenditure on opening of Regional Offices by TRAI 2.3 18 Chapter III: Department of Posts Excess payment of service tax due to non-availing of CENVAT Credit 3.1 25..................

Sector:

Information and Communication

Chapter 2 - Department of Telecommunications

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This para was issued to the Ministry in June 2015. Reply is awaited (November 2015). 2.3 Irregular expenditure on opening of Regional Offices by TRAI Telecom Regulatory Authority of India (TRAI) opened Regional Offices across the country by overlooking the directions by the Central..................

Chapter 4 - Department of Electronics and Information Technology

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4.7 Non-levy of penal interest Non-levy of penal interest of 0.67 crore by Electronics Regional Test Laboratory (ERTL), Kolkata, Electronics Test and Development Centre (ETDC) Bangalore and Jaipur under STQC Directorate on their Bankers for delayed remittance of Government receipts into..................

Overview

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Paragraph 2.2 Irregular expenditure on opening of Regional Offices by TRAI Telecom Regulatory Authority of India (TRAI), ignoring directions of the Central Government, opinion of its own Legal Division and Ministry of Law, Justice and Company Affairs opened Regional Offices across the country..................

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11 March 2016

Compliance

Report No. 5 of 2016 - Compliance Audit on Customs Department of Revenue Union Government

Committee PAC Performance monitoring and Evaluation system PMES Principal Chief Controller of Accounts Pr.CCA Regional licensing authority RLA Result Framework Document RFD Risk Management System RMS Rupees ` Special..................

Sector:

Taxes and Duties

Preface

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Clearance Audit OSPCA Public Accounts Committee PAC Performance monitoring and Evaluation system PMES Principal Chief Controller of Accounts Pr.CCA Regional licensing authority RLA Result Framework Document RFD Risk Management System RMS Rupees \' Special additional duty of customs SAD Special..................

Chapter 1 of Report No. 5 of 2016 Compliance Audit Customs Department of Revenue Union Government

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CBEC has not provided information about the trainings conducted by their Regional training institutes during FY 15 despite several reminders. 1.13 Arrears of customs duties Table 1.9 overleaf depicts Customs revenue demanded up to March 2014 but not realised by the department at the end of..................

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11 March 2016

Compliance

Report No.3 of 2016 - Compliance Audit on Direct Taxes Department of Revenue Union Government

1.6.2 The Income-tax Act, inter alia, provides for tax preferences to promote savings by individuals, exports, balanced regional development, creation of infrastructure facilities, scientific research and development, cooperative sector and accelerated depreciation for capital..................

Sector:

Taxes and Duties

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11 March 2016

Compliance

Report No. 2 of 2016 - Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

The Report contains significant results of the compliance audit of the Central Board of Excise and Customs under the Department of Revenue – Indirect Taxes (Central Excise) of the Union Government. The instances mentioned in this Report are those, ...

Sector:

Taxes and Duties

Chapter 1 of Report No. 2 of 2016 Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

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Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter I Department of Revenue - Central Excise 1.1 Resources of the Union Government 1.1.1 The Government of India\'s resources include all revenues received by the Union Government, all...

Chapter 3 of Report No. 2 of 2016 Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

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tax officers, report the findings so that best practices are disseminated and shortcomings come to attention for remedial action such as additional training etc. Based on QAR, DG audit compiles an annual report in which audit performance of the Commissionerates is published. A test-check of data..................

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11 March 2016

Compliance

Report No.1 of 2016 - Compliance Audit on Indirect Taxes-Service Tax Union Government Department of Revenue

The Directorate General of Service Tax, Mumbai, a nd the Directorate of Inspection, Customs and Central Excise (Eastern Regional Unit) in their inspection Report in 2012 and 2013 had also advise d to review the Call Book Cases periodically. Still the same was not complied. ii) Seven cases kept..................

Sector:

Taxes and Duties

Chapter 1 of Report No.1 of 2016 Compliance Audit on

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Report No. 1 of 2016 (Indirect Taxes-Service Tax) Chapter I Service Tax Administration 1.1 Resources of the Union Government The Government of India\'s resources include all revenues received by the Union Government, all loans raised by issue of ...

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24 February 2016

Compliance Performance

Kerala

Report No. 1 of 2016 - General and Social Sector of Government of Kerala

At Department level, the Director of Scheduled Cas te Development (Director) is in charge of the Department assisted by Regional Deputy Directors at Thiruvananthapur am and Kozhikode. There were also 14 District Development Officers and 169 Scheduled Caste Development Officers at..................

Sector:

Social Welfare

Chapter 2 of Report 1 of 2016 - General and Social Sector, Government of Kerala

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At Department level, the Director of Scheduled Cas te Development (Director) is in charge of the Department assisted by Regional Deputy Directors at Thiruvananthapur am and Kozhikode. There were also 14 District Development Officers and 169 Scheduled Caste Development Officers at..................

Chapter 4 of Report 1 of 2016 - General and Social Sector, Government of Kerala

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The SGIAC comprising of a representative of GOI , DPI, the Regional Director in the National Institute of Open Schooling (NIOS) and two other s, failed in their duty to recommend eligible Madrasas only for GOI grants under the scheme. The SGIAC failed to conduct a detailed scrutiny of the..................

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17 February 2016

Financial

Kerala

Report of 2016 - Audit Report on State Finance, Government of Kerala

c) Establishment of District Alternate KELSA/Govemment identified 10 out of 17 sites Dispute Resolution Centres - targeted and completed only six ADRs. One work Award amount given to Kerala was in progress and the remaining three works were Legal Services Authority (KELSA) pending..................

Sector:

Finance

Appendices of Report of 2016 - Audit of State Finance, Government of Kerala

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The Secretary to Government, Industries Department 70.09 36 . The District Collector, Kasaragod 68.69 37. The Director, Regional Cancer Centre, Thiruvananthapuram 61.97 38. The Secretary to Government, Cultural Affairs Department 58.09 39. The Director of Ports 55.41 40. The Director, Kerala..................

Chapter 1 of Report of 2016 - Audit of State Finance, Government of Kerala

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c) Establishment of District Alternate Dispute Resolution Centres - Award amount given to Kerala Legal Services Authority (KELSA) to set up (for constructing physical infrastructure) Alternate Dispute Resolution Centres (ADR) for speedy settlement of cases outside court through mediation,..................

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25 May 2015

Financial

Report No. 1 of 2015 - Financial Audit on Union Government Accounts for the year 2013-14 of the Union Government

at comparatively lower capital cost than large industries, and helps in industrialisation of rural and backward areas, thereby, reducing regional imbalances and assuring a more equitable distribution of national income and wealth. MSMEs are complementary to large industries as..................

Chapter 4 - Appropriation Accounts: Comments on Accounts

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Institute (FDDI) for establishment of new branches of FDDI (at Patna, Hyderabad and Guna in Madhya Pradesh) and for expansion and upgradation of FDDI Training centre (at Chhindwara). The amount was booked in accounts in capital section of the grant under the object head ‘Major Works’..................

Annexures

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47-Department of Health Graduate Institute of Medical o 635.00 9.75 10.25 Education & Research, Chandigarh 2210.05.105.33- Regional Post- 12. Graduate Centre, Jawaharlal Institute o 345.00 37.75 42.42 & Family Welfare of Post-Graduate Medical Education & Research, Puducherry 13...................

Chapter 5 - Grants-in-aid: An Analysis

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at comparatively lower capital cost than large industries, and helps in industrialisation of rural and backward areas, thereby, reducing regional imbalances and assuring a more equitable distribution of national income and wealth. MSMEs are complementary to large industries as..................

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09 August 2011

Compliance

Report No. 11 of 2011 - Compliance Audit on Adarsh Co-operative Housing Society, Mumbai, for year ended March 2011, Union Government (Defence Services)

apart from the State/Union Territory Coastal Zone Management Authorities including the National Coastal Zone Management Authority, the MoEF has five regional offices of which three namely, Bhopal, Bengaluru and Bhubaneswar also monitor the projects cleared under the Coastal Regulation Zone..................

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08 December 2015

Performance

Report No. 33 of 2015 - Performance Audit on Tribal Sub-Plan, Ministry of Human Resource Development, Ministry of Health & Family Welfare and Ministry of AYUSH

e sp e ake rs to re m ov e a se nse of al ie nation am ong th e ch ildren by devel op ing e d u cational material in local langu age s; sp e cial training for non- tr i b a l te a c h e r s to w o r k i n tr i b a l are as including know l ed ge of the tribal dial ect. A u d it ob s e r v e d..................

Chapter 4 - Implementation

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4.5.2.2 (ii) No health facilities provided Operational Guidelines provide that Central NCD cell will provide support and monitor functioning of eight Regional Geriatric Centres strengthened and supported under NPHCE. Performance Audit of Tribal Sub-Plan Report No. 33 of 2015 Guidelines also..................

Annexures

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Madhya IMS Under the three components viz. Training ANM/LHV, HFWTC and Pradesh Training of MPWs, GOI did not released any grant under TSP. Immunization During the year 2011-12 to 2013-14 under Immunization no earmarked fund for TSP was released by GOI. Karnataka Immunization •..................

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