Audit Reports

01 August 2014

Compliance

Report No. 17 of 2014 - Union Government, Communications and IT Sector

be kept through the Objection Book and reminders should be issued whenever the return of an Objection Statement is delayed by 4 days beyond the scheduled time. It was noticed in Objection Books of 7 out of 15 PAOs that an amount of `19433.97 crore was pending for settlement as on 31 March...........................

Sector:

Information and Communication

Audit Report of Ministry of Communications & IT

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be kept through the Objection Book and reminders should be issued whenever the return of an Objection Statement is delayed by 4 days beyond the scheduled time. It was noticed in Objection Books of 7 out of 15 PAOs that an amount of 9433.97 crore was pending for settlement as on 31 March 2012...........................

Audit Report of Ministry of Communications & IT

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17 of 2014 Tamilnadu Postal Circle 14 Thanjavur 18594 18594 0 0 2432653 2574711 5007364 15 Mayiladuthurai 58549 0 0 0 8107280 8107280 16 Chengalpattu 9474 17167 17858 17858 1226788 2334025 2336362 2472797 8369973 17 Ambasamudram 0 0 0 31628 0 0 0 4379529 4379529 18 Coonoor 0 0 0 9497 0 0 0...........................

Overview

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2007-08 to 2011-12. Despite seven years of initiating the process for verification of subscribers, the concern of national security i.e. 100 per cent subscriber verification could not be achieved by the service providers due to ineffective monitoring and weak control by DoT Hqrs and the TERM...........................

Audit Report of Ministry of Communications & IT

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non 139 compliant CAFs detected along with percentage of non compliance II Statement showing non-adjustment of contingent bills during 140 2009-10 to 2011-12 III Statement showing non-reconciliation of Post Office Schedules 141 with Bank Scrolls IV Statement showing arrears in Cash Certificate...........................

Audit Report of Ministry of Communications & IT

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Since the vendor delayed the project implementation beyond scheduled delivery date, it resulted in balance stock of Power Plants. Andhra Pradesh, Gujarat, Jammu & Kashmir, Maharashtra and Uttar Pradesh (East) 104 Report No. 17 of 2014 In Jammu and Kashmir Circle Power Plants were initially...........................

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16 December 2011

Performance

Report No. 23 of 2011 - Performance Audit of Recovery of Arrears of Tax Demand

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same time the uncollected portion of tax demand was RS 2.29 lakh crore in March 2010 equivalent to...

Sector:

Taxes and Duties

Chapter 3 – Tax Recovery Mechanism and Internal Control

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Report No. 23 of 2011-12 (Performance Audit) CHAPTER 3 Tax Recovery Mechanism and Internal Controls The Tax Recovery Officer is the main functionary responsible for...........................

Chapter – 5 Follow up and Disposal of arrears

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Report No. 23 of 2011-12 (Performance Audit) CHAPTER 5 Follow up and disposal of arrears Follow up and disposal of cases in arrears is less than the prescribed...........................

Chapter 4 - Issues leading to arrears

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Report No. 23 of 2011-12 (Performance Audit) CHAPTER 4 Issues leading to arrears The inventory of arrears has been piling up owing to compromise with the existing...........................

Appendix

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Report No. 23 of 2011-12 (Performance Audit) Appendix-1 (Reference: Paragraph 1.9) Criteria for Selection of Units and of cases Tier-1: Selection of units Percentage...........................

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23 August 2011

Performance

Report No. 12 of 2011-12 - Performance Audit of Business of Civil Construction

The construction industry has emerged as an important driver of India's economic growth - both in terms of its share of GDP and its contribution towards employment generation. A number of tax concessions are given to entities in this sector. An...

Sector:

Taxes and Duties

Chapter 2 - Legal Framework

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12 of 2011-12 (Performance Audit) CHAPTER 2 LEGAL FRAMEWORK Following inconsistencies in the Act have been discussed in this chapter. The objective of introduction of the benefits under section 80IB(10) was to build housing for low and middle income groups. The Act did not provide for...........................

Executive Summary and Recommendations

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EXECUTIVE SUMMARY The construction industry has emerged as an important driver of India's economic growth - both in terms of its share of GDP and its contribution towards employment generation. A number of tax concessions are given to entities in...

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01 August 2014

Compliance

Report No. 12 of 2014 - Compliance Audit on indirect Taxes Union Government, Department of Revenue Customs

Authorizations were clubbed and irregularly redeemed (January and December 2011). As the three AA (s) issued in June/August 2005 and May 2006 which were sought ...........................

Sector:

Taxes and Duties

Chapter 3 - Incorrect Application of General Exemption Notifications

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Assessing Officer allowed incorrect exemption from Additional duty of excise on textile articles 3.1 In the Finance Act, 2011, effective from 8 April 2011, all the goods specified in the First Schedule of the Additional duty of excise (Goods of Special Importance) Act, 1957 were deleted from the...........................

Chapter 4 - Assessment of Customs Revenue

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER -IV ASSESSMENT OF CUSTOMS REVENUE W found from test check (June 2011 to March 2013) of records for the period April 2008 to February 2013, a few cases of incorrect assessment of customs duties having revenue...........................

Chapter 5 - Miss-Classification of Goods

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The Board implemented Supreme Court decision after seven months vide customs circular no.31/2011 dated 26 July 2011 and clarified that 'Crude palm stearin' shall be assessed under CTH 38231111 and instructed its field formations to finalise all the pending cases accordingly. M/s Hindustan...........................

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10 May 2012

Performance

Report No. 30 of 2011 – Performance Audit of Revival of Sick Central Public Sector Enterprises

umber of C private s e ned up ne a number o ck while a f ot of Perf o rch 2011, t of which 3 about ` 1, whereas 1 2 urnover 8 of e in 2009 - chequer als o otal equity the Gover tment. PSEs only. Fo r ts not submit t s. a ‘mixed e CPSEs were ector. Ma n w areas o f of areas, a n ew were st...........................

Sector:

Finance

Chapter 5 – Gaps in Implementation of Revival Schemes

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The Table below indicates the delay in implementation of the schemes. Table 5.1 - Status of implementation of schemes CPSE Scheduled completion date Delay in implementation/ Present status NTC 31 March 2011 Implementation yet to be completed CCI Phase 1 - March 2006 2 years (in case of Rajban...........................

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18 July 2014

Compliance

Report No. 6 of 2014 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report contains 151 audit observations pertaining to Service Tax, having revenue implication totalling RS 265.75crore. The Ministry/department had, till February 2014, accepted 147 audit observations involving revenue of RS 262.29 crore...

Sector:

Taxes and Duties

Chapter 1 - Services Tax Administration

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Budget 2012-13 had envisaged a growth of 30.5 per cent in the revenue from Service Tax vis-a-vis 2011-12 (RE). This was based on the increase in the tax rate from the existing 10 per cent to 8 DGST operates from Mumbai currently. 5 Press note of PIB, Central Statistical Organisation {CSOJ,...........................

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01 August 2014

Compliance

Report No. 13 of 2014 - Compliance Audit Observations of Union Government, Commercial

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:

Industry and Commerce

Chapter 11 - Ministry of Petroleum and Natural Gas

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Phase-1 of CPP (one GTG and HRSG) was scheduled for completion by September 2011 and overall completion by November 2012. Cumulative progress achieved till September 2011 (i.e scheduled month of completion of Phase I) for CPP project was only 11.8 per cent. BHEL made one GTG and HRSG (i.e...........................

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19 December 2014

Compliance

Report No. 35 of 2014 - Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings

The production of 300 indigenous T-90 tanks, scheduled for delivery in 2006-10 based on Transfer of Technology from Russia (2001), lagged behind with production of 225 T-90 and issue of only 167 T-90 tanks to the Army during 2009-13. Inordinate delays in production of both the tanks led to fresh...........................

Sector:

Defence and National Security

Audit Report of Union Government (Defence Services) Army, OF and DPSU

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Beset with delays, the two Ordnance Factories are yet to put into operation with scheduled date of coming into operation remaining uncertain 118 Members are in the rank of Addl. Secretaries, being of Finance, Personnel, Planning & Material Management, Projects & Engineering, Technical...........................

Audit Report of Union Government (Defence Services) Army, OF and DPSU

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Since, inception of the scheme, only one review meeting chaired by the SA to RM, was held in August 2011, wherein it has been inter alia suggested that: Effective review mechanisms need to be put in place; Mechanism to avoid duplication of sanctioned projects within the boards and...........................

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20 December 2012

Performance

Report No. 21 of 2012 - Performance Audit on Environment Management in Indian Railways Union Government, Railways

the IR, the Committee recommended promotion of the system of urban mass transport, energy efficient vehicles and freight movement by Railways through scheduled freight trains. The Committee also emphasized greater reliance on renewable sources of energy. In IR, the expenditure on fuel constitutes...........................

Sector:

Transport & Infrastructure

Chapter – 3 Management and Conservation of Resources

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the IR, the Committee recommended promotion of the system of urban mass transport, energy efficient vehicles and freight movement by Railways through scheduled freight trains. The Committee also emphasized greater reliance on renewable sources of energy. In IR, the expenditure on fuel constitutes...........................

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19 December 2014

Compliance

Report No. 34 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

M/s BDL were requested by IN to expedite the clearance only after which flight trials could be scheduled. Therefore no airborne presetters was available with IN for operational utilisation of Torpedo ‘W’ from MATCH. To sum up, the procurement of quantity ‘A’ Torpedoes ‘W’, which...........................

Sector:

Defence and National Security

Chapter 3 - Air Force

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(March 2014) regarding procurement of Safety Equipment during audit revealed that OPF, Kanpur expressed (February 2011) its inability to meet the scheduled target in 2010-11 for supply of Parachutes due to non-availability of metal components and good quality of fabrics. Hence, in order to...........................

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