Audit Reports

06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

The laws include Forest (Conservation) Act, 1980, The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006 and Indian Forests Act, 1927. 1.2. Diversion of forest land for non forest purpose As per India State of Forest Report 2011 of Ministry of...........................

Sector:

Environment and Sustainable Development

Chapter 2 - Diversion of forest land and Compensatory Afforestation

_{(PDF 0.39 MB)}

Report No. : 21 of 2013 Chapter - II Diversion of forest land and Compensatory Afforestation 2.1. Introduction 2.1.1. Provisions regulating Compensatory Afforestation As per para 3.1(i) of the Guidelines issued under the Forest (Conservation) Act,...

Chapter 4 - Utilisation of Compensatory Afforestation Fund

_{(PDF 0.73 MB)}

( in crore) SI. No. State/UT Total Balance (including Total Releases by Ad- interest) with Ad-hoc hoc CAMPA CAMPA (2009-10 to 2011-12) As on 31 March 2012 1 Andaman & Nicobar 22.98 1.89 Islands 2 Andhra Pradesh 2,359.09 329.09 3 ArunachalPradesh 799.01 75.35 4 Assam 353.81 17.17 5 Bihar 167.20...........................

Annexures

_{(PDF 0.19 MB)}

2009 Delhi October 2009 8 9 Goa January 2010 10 Gujarat August 2009 11 Haryana January 2010 12 Himachal Pradesh August 2009 13 Jammu & Kashmir April 2011 14 Jharkhand October 2009 15 Karnataka June 2010 Kerala November 2009 16 17 Madhya Pradesh Not Available 18 Maharashtra September 2009 19...........................

Chapter 3 - Collection of Compensatory Afforestation Funds

_{(PDF 0.62 MB)}

In addition, 37 saving bank accounts were opened in Corporation Bank in March 2011 (35 saving bank accounts pertaining to the States/UTs, one main account and one saving bank account pertaining to the Management Expenses of Ad- hoc CAMPA) and 33 saving bank accounts in Union Bank of India,...........................

Chapter 7 - State/Union Territory Specific Finding

_{(PDF 4.87 MB)}

Compared with the previous assessment of 2009, the forest cover showed a marginal increase of 6,200 hectare in the 2011 assessment. Forest cover - Types of forest (in hectare)-2011 1,46,800 Very dense forest Moderately dense forest Open forest Scrub Non forest area 1Source: India State of...........................

Index

_{(PDF 0.87 MB)}

Report No. : 21 of 2013 Contents Page No. Contents iii Preface vii Executive Summary ix Chapter I About Compensatory Afforestation in India 1-15 1.1 Introduction 1 1.2 Diversion of forest land for non forest purpose 1 1.3 Compensatory afforestation ...

Chapter 1 - About Compensatory Afforestation in India

_{(PDF 0.61 MB)}

The laws include Forest (Conservation) Act, 1980, The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006 and Indian Forests Act, 1927. 1.2. Diversion of forest land for non forest purpose As per India State of Forest Report 2011 of Ministry of...........................

Download Full Report _{(PDF 10.61 MB)}

28 November 2014

Compliance

Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

Inordinate delay in realisation of SRE-2 mission The launch of Space Capsule Recovery Experiment - 2 mission of Department of Space, originally scheduled for August 2008 was delayed for more than five years. This resulted in wasteful expenditure of `52 lakh due to expiry of parachutes and...........................

Sector:

Science and Technology |

Environment and Sustainable Development

Chapter 6 - Ministry of Environment and Forests

_{(PDF 0.61 MB)}

The project was commenced in April 2009 and closed one year before the scheduled year of completion after incurring expenditure of '7.51 lakh. The project completion report was not prepared as of October 2012. Although MoEF stated (March 2014) that the project completion report was submitted by...........................

Appendices

_{(PDF 0.44 MB)}

of objectives of control of pollution caused by leather tanneries 5.1 Activities of National Museum of Natural History, New Delhi 16 of 2011-12 5.1 Wasteful expenditure on refurbishment of a MoES vessel 13.1 Infructuous expenditure due to non-MNRE utilisation of software 15.2...........................

Download Full Report _{(PDF 1.3 MB)}

28 November 2014

Compliance

Report No. 22 of 2014 - Compliance Audit on Management of Satellite Capacity for DTH Service, Union Government (Space)

When satellite capacity was eventually available, it was not immediately earmarked and capacity remained idle from July 2011 to December 2011. The satellite was finally allocated for non DTH use. •DOS launched GSAT 10 satellite in order to swap with capacity allocated to Tata Sky on INSAT...........................

Sector:

Science and Technology

Download Full Report _{(PDF 0.84 MB)}

28 November 2014

Compliance

Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

(ii) A fixed path with a scheduled time table was required for operating PCET service. Although the PCET service commenced on 5th February 2011, the 98 In door to door...........................

Sector:

Transport & Infrastructure

Chapter 4 - Electrical – Signalling and Telecommunication units

_{(PDF 0.08 MB)}

26 of 2014 (Railways) Chapter 4 As a result, the Tribunal observed (November 2011) that Southern Railway, being a Government Organisation, had to act as a role model by obeying statutory obligation towards introduction of new logic as it would improve the quality of supplied power. Since SR...........................

Overview

_{(PDF 0.03 MB)}

Report No.26 of 2014 (Railways) Overview Overview This Report contains the audit findings of significant nature detected during the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices for the year...

Download Full Report _{(PDF 2.28 MB)}

06 August 2010

Performance

Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

In these commissionerates, we selected a sample of 26,890 bills of en try (BEs), using statistical sampling technique 1, out of a total population of 1,41,527 BEs. The scrutiny of these BEs involved cross checking with 10,765 shipping bills (SBs) (total population – 4,13,494), records of 43 out...........................

Sector:

Taxes and Duties

Chapter 1 – Introduction

_{(PDF 0.78 MB)}

In these commissionerates, we selected a sample of 26,890 bills of entry (BEs), using statistical sampling technique1, out of a total population of 1,41,527 BEs. The scrutiny of these BEs involved cross checking with 10,765 shipping bills (SBs) (total population - 4,13,494), records of 43 out...........................

Download Full Report _{(PDF 0.55 MB)}

28 November 2014

Compliance

Report No. 19 of 2014 - Compliance Audit on Railway Finances, Union Government (Railway)

Comptroller and Auditor General of India-Union Government (Railways) for the year ended 31 March 2012 (Report No.12 of 2013) highlighted that during 2011-12, total revenue receipts, increased by 9.89 per cent which was slightly above the Compound Annual Growth Rate (CAGR) of 9.68per cent during...........................

Sector:

Transport & Infrastructure

Download Full Report _{(PDF 1.6 MB)}

05 August 2011

Performance

Report No. 8 of 2011 – Performance Audit of Fertilizer Subsidy in India of Union Government, Ministry of Chemicals and Fertilizers

The fertilizer subsidy/ concession regime in India has had a long and chequered history, dating back to 1957. Currently, urea is the only controlled fertilizer, which is subject to price distribution and movement control under the Fertilizer Control ...

Sector:

Agriculture and Rural Development

Chapter 9 - State Specific Findings

_{(PDF 7.03 MB)}

9 State Specific Findings 9.1 Andhra Pradesh 9.2 Assam 9.3 Bihar 9.4 Chhattisgarh 9.5 Gujarat 9.6 Haryana 9.7 Himachal Pradesh 9.8 Jammu & Kashmir 9.9 Jharkhand 9.10 Karnataka 9.11 Kerala 9.12 Madhya Pradesh 9.13 Maharashtra 9.14 Manipur 9.15...

Chapter 4 - Assessment of Requirement of Fertilizers

_{(PDF 0.17 MB)}

Performance Audit of Fertilizer Subsidy 4 - Assessment of Requirement of Fertilizers Figure 4.1 - Process from Assessment of Requirement to Payment of subsidies Season-wise Supply-plan requirement assessment * Allocation under ECA * •Unit-wise by ...

Chapter 6 - Payment of Subsidy Claims

_{(PDF 0.24 MB)}

Performance Audit of Fertilizer Subsidy 6 - Payment of Subsidy Claims 6.1 Procedure for payment of subsidy/concession The procedure for payment of subsidy/concession for urea and decontrolled fertilizers is summarized below: Figure 6.1 - Payment of ...

Chapter 5 – Fertilizers Production, Import and Consumption

_{(PDF 0.27 MB)}

Performance Audit of Fertilizer Subsidy 5 - Fertilizer Production, Import and Consumption 5.1 Overview A summary of assessed requirement, production, import and consumption of major fertilizers (Urea, DAP, MOP and NPK complexes) from 1998-99 to...

Annexures

_{(PDF 0.62 MB)}

Performance Audit of Fertilizer Subsidy Annexe 3.1 (Para 3.1.3) Audit Sample Central Level (PDA ESM Teams) The audit sample for the teams of PDA ESM was as follows: • 100% of units for collection of production and movement/ despatch data for the...

Chapter 7 - Quality Control

_{(PDF 0.15 MB)}

Performance Audit of Fertilizer Subsidy 7 - Quality Control 7.1 Background Regulation of quality of fertilizer is governed by the FCO, 1985. The fertilizer quality control laboratory structure in India consists of • A Central Fertilizer Quality...

List of Abbreviations

_{(PDF 0.06 MB)}

Performance Audit of Fertilizer Subsidy List of Abbreviations ADA Assistant Director of Agriculture AS Ammonium Sulphate AIDCL Agro Industries Development Corporation Limited BAU Birsa Agricultural University BIFR Board of Industrial and Financial...

Download Full Report _{(PDF 10.02 MB)}

27 December 2011

Performance

Report No. 26 of 2011 – Performance Audit of Sale and Distribution of Imported Pulses in India of Union Government, Ministry of Commerce & Industry

Governments. March, 2010 EGoM further extended the zero duty import regime up to 31 March, 2011. They also decided the following: ¾ The ban on export of pulses would be extended up to 31 March 2011. ¾...........................

Sector:

Social Welfare

Main Report

_{(PDF 1.11 MB)}

The scheme was extended year after year till 31 March 2011. Later on, MMTC Ltd (MMTC), PEC Ltd. (PEC) and The State Trading Corporation of India Ltd. (STC) were also added as designated agencies for import of pulses. Under the scheme, NAFED was required to import 0.6 lakh MT of pulses (gram,...........................

Download Full Report _{(PDF 1.21 MB)}

06 August 2010

Performance

Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

¾ We noticed instances where prices of scheduled drugs were not arrived at by manufacturers as per the formula prescribed by the Government of India. The NPPA should review all cases of prices of pharmaceutical products where ‘Maximum Allowable Post-manufacturing Expenses (MAPE)’ was...........................

Sector:

Taxes and Duties

Chapter 1 – Introduction

_{(PDF 0.88 MB)}

The audit sample size was 22.72 per cent of the population in terms of numbers of units, which contributed Rs. 1,041.73 crore i.e. 60 per cent of the total revenue of Rs. 1,739.45 crore during the year 2007-08. 1.6 Acknowledgement The Indian Audit and Accounts Department acknowledges the...........................

Download Full Report _{(PDF 0.33 MB)}

25 March 2011

Performance

Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

India, producing more than 1,000 feature films per year, is the largest film producing country in the world. During the period 2005-2009, film production registered a growth of 5 per cent per annum. The film industry registered growth of 9.7 per...

Sector:

Taxes and Duties

Chapter 3 – Controls on assessments

_{(PDF 3.12 MB)}

CHAPTER 3 Controls on assessments Failure of the concept of Film Circle Lack of coordination within the Department Mandatory information - Form 52A Absence of TDS provisions for film distribution rights Search & Seizure, Surveys Recommendations...

Chapter 5 - Mistakes in assassments

_{(PDF 1.44 MB)}

While noting the suggestion for consideration the CBDT stated (February 2011] that the new system of review of assessments by the CIT has been introduced in November 2008 for reducing such instances and responsibility is fixed in cases found appropriate. New Delhi (MEENAKSHI GUPTA) Dated...........................

Chapter 1 – Introduction

_{(PDF 2.04 MB)}

1.24 The exit conference was held (February 2011) with the Ministry/Board wherein the Report was discussed. The views expressed by the Ministiy/Board in the exit conference have been suitably in corporated in this Report. lfi Tax deducted at source 7...........................

Chapter 4 - 360 Degree Analysis

_{(PDF 1.27 MB)}

While noting the suggestion the CBDT stated (February 2011) that the Department has already put in place a system by which transactions of tax payers are captured electronically through AIR, CIB, ITS, TDS etc. The entire drive for computerization, in a way, aims to facilitate cross...........................

Appendices

_{(PDF 0.09 MB)}

Report No. 36 of 2010-11 (Performance Audit) Appendix-1 (Refer Para No. 1.20) Criteria for selection of cases Scrutiny cases Company/firms 100 percent Individual 100 per cent maximum of 100 cases per year Summary cases Company/firms 5 per cent...

Download Full Report _{(PDF 10.07 MB)}

Filter