Audit Reports

30 April 2015

Performance

Report No. 10 of 2015 - Performace Audit of Capacity Expansion of Rashtriya Ispat Nigam Limited, Union Government, Ministry of Steel

2. RINL may put in place a time bound programme to complete the work of capacity expansion by dovetailing the same with the revised scheduled dates of completion. 3. RINL may critically review the role of and value addition achieved with the engagement of the consultant in expediting the...........................

Sector:

Transport & Infrastructure

Chapter 3 - Project Implementation

_{(PDF 0.2 MB)}

All the major units of Stage-I were commissioned by March 2014. The balance Stage-II units were scheduled for commissioning between December 2014 and February 2015. No single production unit was commissioned within the scheduled date of commissioning due to delays in award of contracts and...........................

Download Full Report _{(PDF 0.83 MB)}

05 May 2015

Performance

Report No. 6 of 2015 - Performace Audit on Supply and Infrastructure Development for Natural Gas of Union Government, Ministry of Petroleum and Natural Gas

x The second phase of Kochi-Koottanad-Bangalore-Mangalore Pipeline, which was scheduled for completion in March 2013 was affected by objections from various fora viz. farmers, environmentalists etc. in Kerala and Tamil Nadu (TN). In Kerala, a ministerial level meeting suggested (May 2014)...........................

Sector:

Power & Energy

Annexure- 1 to 26

_{(PDF 0.83 MB)}

3.3.4) Statement showing details of pipelines authorised by Mo PNG SI Section of pipeline Entity Date of Date of 3 (1) Scheduled Source of gas Anchor consumers Status of pipelines as on 31.06.2014 No. authorisation notification date of completion 1 Kakinada-Vijayavada- RGTIL/ 19.03.2007...........................

Chapter 3 - Infrastructure Development

_{(PDF 0.35 MB)}

The second phase of Kochi-Koottanad-Bangalore-Mangalore Pipeline, which was scheduled for completion in March 2013 was affected by objections from various fora viz. farmers, environmentalists etc. in Kerala and Tamil Nadu (TN). In Kerala, a ministerial level meeting suggested (May 2014)...........................

Chapter 4 - Impact of non-availability of NG/R-LNG

_{(PDF 0.21 MB)}

Audit noticed that during 2011-12 and 2012-13, the actual domestic production of urea was 445.58 lmt against the requirement of 604.36 lmt. On account of non-implementation/materialisation of urea production enhancement projects, the entire shortfall was met through import leading to...........................

Download Full Report _{(PDF 1.83 MB)}

05 May 2015

Compliance

Report No. 7 of 2015 - Compliance Audit on Indirect Taxes - Central Excise Union Government, Department of Revenue

Considering the fact that mandatory electronic filing of Central Excise returns had been introduced with effect from 1 October 2011 and hence returns scrutiny through ACES should have stabilised at least by 2013-14. One of the main intentions behind introducing preliminary scrutiny online was to...........................

Sector:

Taxes and Duties

Chapter 5 - Non-Compliance with Rules and Regulations

_{(PDF 0.11 MB)}

M/s Durgapur Projects Ltd., in Bolpur Commissionerate, cleared coke as job worker during 2011-12 on payment of excise duty on assessable value arrived at on the basis of cost of production instead of at the transaction value of the goods sold by the principal manufacturer (required by the Rule...........................

Download Full Report _{(PDF 0.69 MB)}

05 May 2015

Performance

Report No. 11 of 2015 - Performance Audit of Rashtriya Krishi Vikas Yojana RKVY, Union Government, Ministry of Agriculture

Rashtriya Krishi Vikas Yojana (RKVY) was launched in the XIth Five Year Plan against a backdrop of faltering agriculture growth in the previous decades as the growth rate of agriculture and allied sectors decreased from 4.8 per cent in the Eighth...

Sector:

Agriculture and Rural Development |

General Sector Ministries and Constitutional Bodies

Annexures

_{(PDF 32.8 MB)}

11 of 2015 Name of State Deficiencies noticed 2011-12, were not accepted by the SLSC for want of convergence with other programmes/Departments. The Nodal Department did not submit the modified SAPs to SLSC as directed (November 2008). Further, for the year 2012-13, the DAPs were not prepared............................

Chapter 5 - Project Implementation

_{(PDF 23.16 MB)}

(2010-11) - The objective of the 21.91 Develop-project was creating full time employment opportunity by ment doubling the income of the beneficiary scheduled tribe families. The shortfall in some of the main components of the project i.e. supply of new cattle, heifer and construction of cattle...........................

Chapter 4 - Financial Management

_{(PDF 5.13 MB)}

of funds The Cabinet Committee on Economic Affairs approved an outlay of? 25,000 crore for RKVY during the Xlth Five Year Plan (2007-08 to 2011-12). For the Xllth Five Year Plan (2012-13 to 2016-17), an amount of? 63,246 crore was approved. During the review period (2007-08 to 2012-13),...........................

List of Abbreviations

_{(PDF 0.78 MB)}

Report No. 11 of 2015 List of Abbreviations ADO Agriculture Development Officer AFA Agriculture Field Assistant AFDP Accelerated Fodder Development Programme AGRE Research (Agri/Hort/Animal Husbandry etc.) AI Artificial Insemination AMEC...

Chapter 6 - Monitoring and Evaluation

_{(PDF 2.69 MB)}

that in the States of Assam, Chhattisgarh, Goa, Gujarat, Haryana, Jharkhand, Karnataka, Madhya Pradesh, Manipur, Odisha, Punjab, Rajasthan, Sikkim, Tamilnadu, Tripura and Uttarakhand shortfall ranging between 50 per cent and 70 per cent was noticed in the meetings of SLSC. Short fall of more...........................

Download Full Report _{(PDF 134.96 MB)}

08 May 2015

Compliance

Report No. 20 of 2015 - Union Government, Communications and IT Sector

in days's delivery; same day delivery of all mail received in the post office, Postman beat back-up plan, delivery stamp impressions, adherence to scheduled delivery hours etc Report No. 20 of 2015 - 56 - that there was no scope of any tampering with the record of actual transactions. The DET...........................

Sector:

Information and Communication

Chapter 3 - Department of Posts

_{(PDF 0.26 MB)}

in days's delivery; same day delivery of all mail received in the post office, Postman beat back-up plan, delivery stamp impressions, adherence to scheduled delivery hours etc -55 - Report No. 20 of 2015 that there was no scope of any tampering with the record of actual transactions. The DET...........................

Chapter 4 - Department of Electronics and Information Technology

_{(PDF 0.13 MB)}

Haryana was the first State to commission SWAN (August 2007) under NeGP after a delay of eight months from the scheduled timeline. Though the 30 States/UTs had completed SWAN and four States/UTs are in advance stage of implementation, delay ranging from eight months to seventy four months was...........................

Annexures

_{(PDF 0.25 MB)}

Orissa 6.2 1.8 20.27 29.19 35 24-03-11 S Tel Orissa 4.4 0 36 28-07-10 Tata Orissa 4.4 0 37 24-03-11 Vodafone Orissa 4.4 0 38 25-03-10 Vodafone Tamilnadu 7.2 2.8 306.69 686.99 39 29-03-12 Bharti Tamilnadu 9.2 4.8 306.69 1177.69 40 29-03-12 Reliance Tamilnadu 4.4 0 41 29-03-12 Aircel UP (E)...........................

Chapter 2 - Department of Telecommunications

_{(PDF 0.19 MB)}

7 Ahmedabad, Gujarat, Bangalore, Karnataka, Madhya Pradesh., Chattisgarh, Tamilnadu, Odisha, Delhi, Hyderabad, Andhra.Pradesh., Rajasthan, Haryana, Punjab, Kolkata, West Bengal, Lucknow, Uttar Pradesh(East), Uttar Pradesh(West), Nagpur (Maharashtra), Pune (Maharashtra), Mumbai, Jharkhand,...........................

Chapter 5 - Public Sector Undertakings under the Ministry

_{(PDF 0.26 MB)}

Task Force (NETF) during 2005-11 revealed that out of 53 projects, 31 projects were yet to be commissioned even after a lapse of 22 to 96 months of scheduled date of completion of the projects (Annexure-XVII) and remaining 22 projects were commissioned during September 2009 to March 2013 but not...........................

Overview

_{(PDF 0.06 MB)}

Report No. 20 of 2015 OVERVIEW This Report contains significant audit findings which arose from the performance and compliance audit of the Ministry of Communications and Information Technology. It contains six chapters. Chapter I gives a brief...

Index

_{(PDF 0.16 MB)}

to non-deduction of TDS on trade discount allowed to franchisees as per demand raised by I-Tax authorities and amount paid by BSNL during 2008-09 to 2011-12 Appendices I Summarised position of Action Taken Notes awaited from 191 Bharat Sanchar Nigam Limited and Mahanagar Telephone Nigam Limited...........................

Download Full Report _{(PDF 1.12 MB)}

20 March 2015

Compliance

Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

Table 1.2: Direct Taxes Administration 2009-10 2010-11 2011-12 2012-13 2013-14 `in crore 1. Direct taxes collection 3,77,594 4,45,995 4,93,987 5,58,989 6,38,596 2. Refunds 57,101 75,169 93,814 83,766 89,060 3. Interest on refunds 6,876 10,499 6,486 6,666 6,598 Number in lakh 4. Assessees on...........................

Sector:

Taxes and Duties

Appendices

_{(PDF 0.37 MB)}

Collection47 2009-10 2010-11 2011-12 2012-13 2013-14 i) Corporate Tax 2,44,725 2,98,688 3,22,816 3,56,326 3,94,678 ii) Income Tax 1,22,417 1,39,102 1,64,525 1,96,843 2,37,870 iii) Other Direct Taxes 10,452 8,205 6,646 5,820 6,048 iv) Total Direct Taxes Collection 3,77,594 4,45,995 4,93,987...........................

Corporation Tax

_{(PDF 0.18 MB)}

3.2.2.2 In Maharashtra, CIT-I Pune charge, AO completed the assessment of Bank of Maharashtra for the AY 2009-10 after scrutiny in December 2011 at income of 761.03 crore. The assessment was subsequently rectified under section 154 in January 2012 and income was reassessed at 617.78 crore...........................

Income Tax and Wealth Tax

_{(PDF 0.16 MB)}

4.2.2.3 In Kerala, CIT-Central Kochi charge, AO completed the assessment of an individual Mathew K Cherian for AY 2004-05 after scrutiny in December 2011 at an income of 7.86 crore and tax of 2.59 crore thereon. Audit noticed that the amount of tax was short levied by 1.89 crore due to...........................

Functioning of Income Tax Settlement Commission and Implementation of its orders by ITD

_{(PDF 0.16 MB)}

In West Bengal, we noticed five cases where the AOs did not give effect to the orders of the Commission passed under Section 245D(4) during February 2011 and December 2012. Further, a review of Online Tax Accounting System revealed that in three cases, the assessees paid tax in pursuance of the...........................

Chapter 2 - Audit Mandate,Products and Impact

_{(PDF 0.15 MB)}

Chart 2.1: Trend of Tax Recovery 4500 3,659.7 0) O 3000 1,538.0 u 449.3 311.7 270.4 E 1500 Itv' 0 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 23 Ministry of Finance, Department of Revenue, Central Board of Direct Taxes 24 Sub-categories-wise details are in Appendix-2.4 19 Report No............................

Download Full Report _{(PDF 0.93 MB)}

08 May 2015

Financial

Report No. 15 of 2015 - Financial Audit on Railways Finances Union Government,Railways

fiscal year (2013-14) over the previous year which was much higher than the growth rate of 12.71 per cent achieved during 2012-13 as compared to 2011-12. 1.3.3 Miscellaneous Receipts and Expenditure In the current fiscal year (2013-14), Miscellaneous Receipts as well as Miscellaneous...........................

Sector:

Transport & Infrastructure

Download Full Report _{(PDF 1.74 MB)}

05 May 2015

Compliance

Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

period of more than a year and pledged to Bank/Project Authority for Security Deposits/Bank Guarantee had been shown as ‘Other Balances with Scheduled Bank’ in place of ‘Other Non- Current Assets’. x Trade Payable was understated by ` 1.09 crore due to under provision of liability...........................

Sector:

Finance

Appendices

_{(PDF 0.27 MB)}

2008-09 to 2013-14 51 Chandigarh Scheduled Caste Finance and Development 2013-14 Corporation Limited URBAN DEVELOPMENT **52 National Capital Region Transport Corporation Limited 2013-14 85 Report No. 2 of 2015 APPENDIX II B Accounts in arrears or company under liquidation/defunct (As referred to...........................

Chapter 3 - Corporate Governance

_{(PDF 0.17 MB)}

Report No. 2 of 2015 CHAPTER 3 Corporate Governance 3.1 Corporate Governance Corporate Governance is a system of structuring, operating and controlling an organisation with a view to achieving long term strategic goals to satisfy the stakeholder...

Chapter 1 - Financial Performance of Central Public Sector Enterprices

_{(PDF 0.59 MB)}

table: Nature of the Total Number of CPSEs covered in the Report Number of Latest Earlier data Total LrotS not of CPSEs covered in dcitci 2012-13 2011-12 the Report 2013-14 Government companies 377 330 13 4 347 30 Statutory corporations 6 5 1 0 6 Total companies/ corporations 383 335 14 4 353...........................

Chapter 2 - Oversight Role of CAG

_{(PDF 0.46 MB)}

maturity period of more than a year and pledged to Bank/Project Authority for Security Deposits/Bank Guarantee had been shown as 'Other Balances with Scheduled Bank' in place of 'Other Non- Current Assets'. Trade Payable was understated by 1.09 crore due to under provision of liability for...........................

Download Full Report _{(PDF 2.02 MB)}

07 May 2010

Performance

Report No. 7 of 2009 - Performance Audit of Income Tax Refunds

A taxpayer becomes eligible for a refund if the tax paid by him was higher than the tax due in the year. The refund process gets initiated with the claim contained in the annual tax returns submitted by the taxpayer, which is then examined by the...

Sector:

Taxes and Duties

Chapter 3 - Refunds Process and Internal Controls

_{(PDF 0.23 MB)}

Report No. 7 of2009-10 (Performance Audit) CHAPTER 3 Refunds Process and Internal Controls The refund process starts with the submission of claim by the assessee in annual income tax returns. The AO determines the refund amount and dispatches the...

Chapter 4 - Timeliness in processing of Refunds

_{(PDF 0.27 MB)}

Report No. 7 of2009-10 (Performance Audit) CHAPTER 4 Timeliness in processing of refunds An attempt was made to evaluate the timeliness in processing of refunds particularly the low value refunds of small taxpayers. The department had set a...

Chapter 5 - Accuracy of Advice

_{(PDF 0.11 MB)}

ReportNo. 7of2009-10 (Performance Audit) CHAPTER 5 Accuracy of advice Refunds have been adjusted without proper determination of outstanding demands of the assessees. Inaccuracy in refund determination has led to undercharge of tax of Rs. 135.8...

Chapter 2 - Incidence of Refunds

_{(PDF 0.58 MB)}

Report No. 7 of2009-10 (Performance Audit) Incidence of refunds as measured by ‘refunds as a percentage of gross tax collections' showed a decreasing trend over the period indicating a positive shift towards streamlining of tax assessment. It was ...

Appendices

_{(PDF 0.09 MB)}

Report No. 7 of2009-10 (Performance Audit) Appendix - I * (Reference: Paragraph 1.10) Criteria for selection of units and of cases High value refund cases Selection of units Percentage Company Circles60 50 % Company wards61 20 % Other than Company...

Download Full Report _{(PDF 0.7 MB)}

13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation Accounts and audit observations with regard to the accounts of the Union Government for...........................

Sector:

Finance

Annexures

_{(PDF 29.91 MB)}

2061.00.800.11-Grants to Institutions 142.83 5.56 137.27 Opening of new sub-heads for entities and delay in commencement of works scheduled for some of the projects. 16. 3605.00.101.12-Sri Lanka- Other Aid 290.00 181.94 108.06 Delay in the regulatory approvals Programmes relating to the...........................

Download Full Report _{(PDF 195.45 MB)}

Filter