Audit Reports

1.9 7-8 Arrears in finalisation of accounts 1.10-1.12 8-9 Placement of Separate Audit Reports 1.13 10 Impact of non-finalisation of accounts 1.14 10 Performance of PSUs as per their latest finalised accounts 1.15-1.18 10-13 Winding up of non-working PSUs 1.19-1.20 13-14 Accounts Comments..................

by Audit 1.7 9 Audit Planning 1.8 12 Results of Audit 1.9 12 Coverage of this Report 1.10 12 Chapter -II: Commercial Tax Results of Audit 2.1 13 Performance Audit on “System of Assessment under Value Added Tax (VAT)” 2.2 14 Short/non levy of value Added Tax 2.3 33 Excess allowance of..................

9 of 2016 i Contents Preface iii Executive Summary v Chapter 1 Financial performance of Central Public Sector Enterprises 1.1 Introduction 1 1.2 Investment in government companies and corporations 3 1.3 Return on investment in government companies and corporations 9 1.4 Loss-making CPSEs 12 1.5..................

Tax administration 2.1 14 Internal Audit 2.2 14 Results of audit 2.3 15 Performance Audit on “ System of Registration , Assessment and Collection under the Maharashtra Value Added Tax Act , 200 2” 2.4 16 Other audit observations 2.5 42 Short levy of tax 2.5.1 43 Non -levy of penalty..................

viii. Correspondence of Ministry with States/UT Governments. 2.4 Audit methodology and response of the Ministry The performance audit commenced with an Entry Conference with the Ministry on 18 May 2015 where the audit objectives, scope and methodology were explained. Entry conferences were also..................

7 of 2016 (Performance Audit) Performance Audit of Implementation of Passport Seva Project i CONTENTS \bndex Page No. Preface iii Executive Summary v – ix Chapter-\b \bntroduction 1 - 8 Chapter-\b\b Time for Passport \bssuance 9 - 19 Chapter-\b\b\b Citizen Services 20 - 28 Chapter-\bV..................

In addition, data from authentic government reports 1 have also been used to compare actual performance of IR during 2014-15 vis-à-vis targets set by it. 1.1 Summary of Current Year’s Fiscal Transactions Table 1.1 below presents the summary of IR's fiscal transactions during 2013-14 to..................

-up on Audit Reports 1.7 4 Government response to significant audit observations (performance audits, long paragraphs and paragraphs) 1.8 4 Chapter 2 Performance Audit RURAL DEVELOPMENT DEPARTMENT Pradhan Mantri Gram Sadak Yojana 2.1 7 BASIC EDUCATION DEPAR TMENT Mid -day Meal Scheme 2.2 31 URBAN..................

this Report 1.3 2 Authority for audit 1.4 2 Planning and conduct of audit 1.5 3 Response to Audit 1.6 3 Significant audit findings 1.7 4 Chapter-2 Performance Audit Animal Husbandry, Dairy Development and Fisheries Department Implementation of Schemes in Animal Husbandry Department 2.1 9..................

Tax administration 2.1 13 Results of audit 2.2 13 Performance audit on 'System of assessment under VAT' 2.3 14-30 Application of incorrect rate of tax 2.4 31 Acceptance of invalid, duplicate and defective statutory forms 2.5 31 Wrong allowance of concessional rate of tax 2.6 32 Excess..................