Audit Reports

18 December 2015

Performance

Report No. 46 of 2015 - Performance Audit on Working of Automation of Central Excise and Service Tax Union Government, Department of Revenue - Indirect Taxes

We conducted the Performance Audit to seek an assurance whether the objectives of Automation of Central Excise and Service Tax (ACES) framed by thedepartment have been achieved. We also examined the extent of utilisation of ACES in the field...

Chapter 1 - Introduction

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Report No. 46 of 2015 (Performance Audit) Chapter 1: Introduction 1.1 Background Automation of Central Excise and Service Tax (ACES) is the e-governance initiative by Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of ...

Abbreviations

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Report No. 46 of 2015 (Performance Audit) Abbreviations ACES Automation of Central Excise and Service Tax AC Assistant Commissioner ACAW Assistant Commissioner Audit Wing ACL Access Control Logic ADC Additional Commissioner APR Audit Plan...

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18 December 2015

Compliance

Report No. 44 of 2015 - Compliance Audit on Army Ordnance Factories and Defence Public Sector Undertakings Union Government Defence Services

This Report for the year ended March 2014 has been prepared for submission to the President of India under Article 151 of the Constitution of India. This Report of the Comptroller and Auditor General of India contains the results of audit of the...

Sector:

Defence and National Security

Chapter 2 - Ministry of Defence

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Report No. 44 of 2015 (Defence Services) -N CHAPTER II: MINISTRY OF DEFENCE 2.1 Working of the Cantonment Boards (CBs) During the period 2009-10 to 2013-14, none of the test checked 17CBs, except for CB Clement Town, had prepared and implemented...

Annexures of Report No. 44 of 2015 - Compliance Audit on Army, Ordnance Factories and Defence Public Sector Undertakings, Union

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Report No. 44 of 2015 (Defence Sendees) ANNEX IJRE-I (Referred to in Paragraph 1.9) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Para No. Subject...

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18 December 2015

Performance

Report No. 36 of 2015 - Performance Audit on Mid Day Meal Union Government, Ministry of Human Resource Development

The National Programme of Nutritional Support to Primary Education (Mid Day Meal Scheme) was launched in August 1995 to boost universalisation of primary education by increasing enrolment, retention and attendance simultaneously impacting on the...

Chapter 3 - Implementation of the Scheme

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Report No. 36 of 2015 CHAPTER-MI Implementation of the scheme As per MDM Scheme guidelines, the overall responsibility for providing nutritious, cooked MDM to every child in all Government Schools, Madarsas/Maktabs and special training centres of ...

Chapter 4 - Financial Management

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Report No. 36 of 2015 CHAPTER-IV Financial Management As per MDM Scheme guidelines, after approval of AWP&B of states by Programme Approval Board, the Ministry releases first instalment of central assistance in April/May each year subject to...

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18 December 2015

Performance

Report No. 35 of 2015 - Performance Audit on Construction activities in Central Armed Police Forces Union Government, Ministry of Home Affairs

Why did we select this subject for Audit? The Ministry of Home Affairs (MHA) has a wide spectrum of responsibilities, the primary being internal security of the country, which involves the managementof the Central Armed Police Forces (CAPFs). The...

Chapter 4 - Construction Activities -Issue Wise

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Report No. 35 of 2015 CHAPTER - IV Construction Activities - Issue Wise Construction activities involve the overall planning, coordination and control of a project from beginning to completion in order to produce a functionally and financially...

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22 December 2015

Financial

Report No. 50 of 2015 - Financial Audit on Account of Union Government

This Report of the Comptroller and Auditor General of India (CAG) is on the accounts of the Union Government and analyses the finances of the Union Government for the year 2014-15. It also contains an analysis of the Appropriation Accounts and audit ...

Sector:

Finance

Chapter 2 - Comments on Accounts

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2: Comments On Accounts 2.1 Introduction Comments relating to significant deficiencies in the presentation (accuracy, completeness and transparency) of the Union Finance Accounts are given in the succeeding paragraphs. The comments arising from...

Chapter 5 - Grants-in-aid: An Analysis

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5: Grants-in-aid: An Analysis 5.1 Introduction The shifting paradigm of public administration has entailed delivery of public goods through new and ever evolving methods. Grants-in-aid have emerged as a significant mode of spending for the Union...

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08 December 2015

Performance

Report No. 26 of 2015 - Performance Audit on Levy and Collection of Service Tax on Works Contract Union Government, Department of Revenue - Indirect Taxes, Service Tax

We conducted the Performance Audit on assessees providing Works Contract Services, to seek an assurance that the indirect tax administration is adequately placed to safeguard the interests of revenue. We examined that, the Rules and extant...

Chapter 2 - Existing Systems and Procedures

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Report No. 26 of 2015 (Performance Audit) Chapter 2: Existing Systems and Procedures 2.1 Identification of works contract service providers by department Director General of Service Tax (DGST) issued instructions in May 2003 to the field...

Executive Summary

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Report No. 26 of 2015 (Performance Audit) Executive summary We conducted the Performance Audit on assessees providing Works Contract Services, to seek an assurance that the indirect tax administration is adequately placed to safeguard the...

Chapter 1 - Introduction

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Report No. 26 of 2015 (Performance Audit) Chapter 1: Introduction 1.1 Background Service Tax was introduced through Chapter V of Finance Act, 1994 in the year 1994. There has been steady rise in service tax collection from ? 410 crore during...

Abbreviations

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Report No. 26 of 2015 (Performance Audit) Abbreviations ACES Automation of Central Excise and Service Tax AWDR Assessee-wise detailed report CBEC Central Board of Excise and Customs CBDT Central Board of Direct Taxes CDR Commissionerate,...

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08 December 2015

Performance

Report No. 29 of 2015 - Performance Audit on Union Government, Railways

In India, the Railways are the most preferred mode of transport both for the movement of people and goods consignments in bulk. Indian Railways aimed at zero tolerance to accidents through implementation of Corporate Safety Plan (CSP) (2003-13) and...

Chapter 1 - Fire Accidents in Passenger Coaches in Indian Railways

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Fire Accidents in Passenger Coaches in Indian Railways Chapter 1 FIRE ACCIDENTS IN PASSENGER COACHES IN INDIAN _RAILWAYS_ 1.1 Executive Summary In India, the Railways are the most preferred mode of transport both for the movement of people and...

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09 December 2015

Performance

Report No. 42 of 2015 - Performance Audit on Hydrocarbon Exploration Efforts of Oil India Limited, Union Government, Ministry of Petroleum and Natural Gas

Introduction Private sector participation in hydrocarbon exploration and production (E&P) in India dates back to the Government of India’s decision of 1991 to invite foreign and domestic private sector companies to participate in the...

Annexures

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Report No. 42 of 2015 Annexure - I (Para 1.7) Budgeted Estimates, Revised Estimates and Actual Expenditure for the last five years ended 2013-14 (? in crore) Head of 2009-10 2010-11 2011-12 2012-13 2013-14 expenditure BE RE Actual BE RE Actual...

List of References

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Report No. 42 of 2015 List of References 1. Oilfields (Regulation and Development) Act, 1948 (ORD Act). 2. Petroleum and Natural Gas Rules, 1959. 3. Petroleum and natural Gas (Amendment) Rule, 2003 4. New Exploration Licensing Policy (NELP) in...

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08 December 2015

Performance

Report No. 27 of 2015 - Performance Audit on Land Management in Major Ports, Union Government, Ministry of Shipping

A performance audit was conducted to assess the extent of clarity in the policy guidelines for land management in major ports and whether these were consistently and uniformly applied across the ports. The manner of implementation of the guidelines...

Annexures

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ANNEXURE- 1 Comparison of Guidelines and Policies (Referred to in Para 2.1) SI. No. Issues Guidelines 1995 Policy 2004 Policy 2010 Policy 2014 1. Applicability Applicability ❖ All major port trusts ❖ All major port trusts except ❖ All maj...

Chapter 3 - Implementation of Guidelines/ Policies

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Chapter 3 Implementation of Guidelines/Policies The success or failure of any guidelines or policies would depend on their implementation in an efficient manner, complying with its contents and framework so that the benefits are derived by...

Chapter 1 - Introduction

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Chapter -1 Introduction 1.1. Ports in India India has a long coastline of 7517 kilometres. Ports play a pivotal role in stimulating economic activity in their surroundings and hinterland through promotion of seaborne trade. They handle 95 per...

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08 December 2015

Performance

Report No. 34 of 2015 - Performance Audit on Renewable Energy Sector in India Union Government, Ministry of New and Renewable Energy

Why did we select this subject for audit? India supports around 17 per cent of the world’s population but its energy and electricity consumption is only around five per cent of the world’s consumption. Its per capita consumption of energy and...

Sector:

Power & Energy

Chapter 1 - Renewable Energy Sector in India

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Chapter -1 Renewable Energy Sector in India 1. Introduction India supports around 17 per cent of the world\'s population but its energy and electricity consumption is only around five per cent of the world\'s consumption. Its per capita...

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