Audit Reports

Af\fer \fhe res\fr\bc\f\bring, separa\fe A\bdi\f Commissione ra\fes were crea\fed \bnder \fhe s\bpervision of Direc\fora\fe General of A\bdi\f (DG A\bdi\f). Each A\bdi\f Commissionera\fe is assigned j\brisdic\fion over asses sees, associa\fed wi\fh \fwo or \fhree exec\b\five......

Assis\fed A\bdi\fs CAAP Comp\b\fer Assis\fed A\bdi\f Programme CAAT Comp\b\fer Assis\fed A\bdi\f Techniq\bes CAG Comp\froller and A\bdi\for General of India CAO Chief Acco\bn\fs Officer CAS Cos\f Acco\bn\fing S\fandards CBDT Cen\fral Board of Direc\f Taxes CBEC Cen\fral Board of Excise......

29,598.22 19,710.90 8,355.82 2,219.75 2014-15 59,884.69 1,615.88 35,559.35 7,200.74 7,019.18 370.05 So\brce: informa\fion provided by Direc\fora\fe General of Performance Managemen\f vide le\f\fer C.No.CC (TAR) 48/2015-14408 da\fed 18.12.2015 I\f is observed \fha\f \fhe arrears of Cen\fral......

carried o\b\f by an en\fi\fy’s managemen\f and personnel which is designed \fo address risks an d provides reasonable ass\brance \fha\f following general objec\fives are ach ieved:  exec\b\fing orderly, e\fhical, economical, efficien\f a nd effec\five opera\fions;  f\blfilling......

The a\bdi\f has been cond\bc\fed in conformi\fy wi\fh \fhe A\bdi\fing S\fandards iss\bed by \fhe Comp\froller and A\bdi\for General of In......

(Paragraph 1.8)  Reven\be forgone for FY16 in respec\f of Excise d\b\fie s was ` 2,24,940 crore ( ` 2,05,940 crore as general exemp\fions and ` 19,000 crore as area based exemp\fions) which is 78. 34 per cen\f of reven\be from Cen\fral Excise. (Paragraph 1.11)  H\bge amo\bn\f of Cen\fral......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Performance Audit of Implementation of TDS/TCS Schemes Union Government Department of Revenue -......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia. Audit wishes to acknowledge the cooperation receive d from the Department of Revenue - Central Board of Direct Taxes at each stage of the audit process.......

by State Governm ent Accounts Office Identification Numbers (AINs) in Form 24G we re different from the amount re\forted by the State Accountant Generals (A Gs) showing non reconciliation of Online Tax Accounting System for government deductors (G-OLTAS). We found that there were delays in......

b. In Delhi, CIT-VI charge, scrutiny assessment of M/s Turner General Entertainment Network India Limited for the AY 2011 -12 was completed in March 2014. The assessee had added ` 54.49 crore under section 40(a)(ia) in returned income due to non-deduction of tax. Audit noticed that no......

Af\fer \fhe res\fr\bc\f\bring, separa\fe A\bdi\f Commissione ra\fes were crea\fed \bnder \fhe s\bpervision of Direc\fora\fe General of A\bdi\f (DG A\bdi\f). Each A\bdi\f Commissionera\fe is assigned j\brisdic\fion over asses sees associa\fed wi\fh \fwo or \fhree exec\b\five......

Service Tax Appella\fe Trib\bnal CTF Cen\fralised Task Force CX Cen\fral Excise DAP Draf\f A\bdi\f Paragraph DAR Draf\f A\bdi\f Repor\f DG Direc\for General DGCEI Direc\for General of Cen\fral Excise (In\felligence) DGST Direc\for General of Service Tax DGPM Direc\for General of Performance......

1,231.82 35,080.29 25,671.64 9,089.78 1,415.78 2014-15 71,257.49 900.70 45,805.94 6,525.85 2,102.63 5.07 Source: Information provided by Directorate General of Performance Management vide letter C.No. CC(TAR)48/2015-14408 dated 18 Dec ember 2015 I\f is observed \fha\f \fhe arrears of Service Tax......

personnel and is designed \fo address risks and \fo provide reasonable ass\brance \fha\f in p\brs\bi\f of \fhe en\fi\fy’ s mission, \fhe following general objec\fives 48 are being achieved:  f\blfilling acco\bn\fabili\fy obliga\fions ;  complying wi\fh applicable laws and reg\bla\fions ; ......

The a\bdi\f has been cond\bc\fed in conformi\fy wi\fh \fhe A\bdi\fing S\fandards iss\bed by \fhe Comp\froller and A\bdi\for General of In......

Service, which was in \fhird po si\fion in FY15, has become \fop Service Tax reven\be paying service in FY 16 followed by Telecomm\bnica\fion and General Ins\brance Premi\bm ser vices. (Paragraph 1.7)  Of \fhe re\f\brns marked by ACES for review and correc \fion, 79 per cen\f were pending......

9 Level of Airport Level 1 Airports where the capacity of the airport infrastructure is generally adequate to meet the demands of airport users at all times. Level 2 Airports where there is potential for congestion during some period of the days, week or season which can be resolved by......

9 Level of Airport Level 1 Airports where the capacity of the airport infrastructure is generally adequate to meet the demands of airport users at all times. Level 2 Airports where there is potential for congestion during some period of the days, week or season which can be resolved by......

been carried out in accordance with the Performance Audit Guidelines and the Regulation s on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. This Report contains the results of the Performance Audit on the “Turnaround Plan (TAP) and Financial Restructuring Plan (FRP) o......

Performance Audit was car ried out on the basis of the records and documents made available by AIL, Ministry of Ci vil Aviation (MoCA) and Director General of Civil Aviation (DGCA). 2.2. Audit Objectives The audit objectives included examining whether  The financial restructuring of Air India......

Availability 4.1 Acquisition of aircraft Erstwhile Air India Limited had executed a purchase agreement (30 December 2005) with M/s Boeing and M/s General Electric (GE) for supply of 50 Boeing aircraft (with GE engines) at an estimated cost of `33197 crore consisting of 8 B-777-200 LR 13, 15......

The new pay structure for general category officers was implemented w.e.f. 01 October 2014 and for staff w.e.f. 01March 2015, following which the adhoc payments had been stopped. MoCA in its reply (02 September 2016) stated that A ir India adopted the methodology prescribed in the JDC report......

New Delhi (H. PRADEEP RAO) Dated: Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India......

Report of the Comptroller and Auditor General of India on Turnaround Plan and Financial Restructuring Plan of Air India Limited Union Government (Commercial) Ministry of Civil Aviation......

The reply given by Management is general in nature. However, the fact remains that the Management was well aware of the available resource s before implementation of TAP inspite of setting aggressive targets for deployment of air craft, which the Company could not achieve in any of the years.......

AIESL could take over MRO functions only with approval of Direc tor General of Civil Aviation (DGCA) under Rule 145 of Civil Aviation Rule for which app roval was obtained only in January 2015. Air India Air Transport Services Limited (AIA TSL) could likewise be operationalised only on 01 April......

Rescheduling of flights Schedules for flights, both domestic and internatio nal, were prepared on half-yearly basis which are approved by Director General of Civil Avi ation (DGCA). These schedules could be altered during actual operation by the airlines. A flight could be rescheduled more than......

The first audit appraisal of the project appeared in Audit Report of the Comptroller and Auditor General of India (No. 6 of 2011-12) on XIX Common Wealth Games, 2010, relating to the Union Government (Civil), highlighting undue delay in completion of the project, change in scope of work, improper......

iii PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of the National Capital Territory of Delhi under Section 48 of the......

to ascertain whether expenditure on publicity and advertisements was being incurred economically, efficiently and effectively in accordance with general principles of financial propriety. The guidelines and principles approved by the apex Court were adopted as the benchmark for assessing and......

(i) at the Commissionerates, (ii) Directorate General of Performance Management (DGP M) and (iii) Directorate General of Systems and Data Management had mis match of data as detailed below: 56Contract Nos. 2/2008, 3/2009 and 2/2015. 47 Report No. 42 of 2016 (Performance Audit) 47 (i)Revenue......

Project Import Regulations, 1986 (PIR, 86), notified in April 1986 in supersession of PIR 1965; 3. General Exemption Notification No. 12/2012-Customs, dated 17 March 2012 providing for concessional rate/exemption from basic customs duty (BCD) and additional duties of customs (CVD) on goods......

documents enclosed in the file revealed that the motors (hoist, propel, swing, drag), covered by purchase order dated 30 March 2011 executed with M/s General Electric, Canada, imported under two BEs were of different model numbers than that in the purchase contract, approved for registration.......

CIF Cost, insurance and freight CTH Customs Tariff Heading CVD Countervailing Duty DGIC&CE Directorate General of Inspection (Customs & Central Excise) DGPM Directorate General of Performance Management DMRC M/s Delhi Metro Rail Corporation Ltd EDI Electronic Data Interchange EPCG Export......

The audit has been conducted in conformity with the Performance Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from Ministry of Finance (MoF), Department of Revenue (DoR) and its field formations at each stage of......

by the Customs Tariff Heading (CTH) 98.01 and Chapter Note to Chapter 98 of the Customs Tariff Act, 1975; Project Import Regulations (PIR), 1986; General Exemption Notification Nos. 12/2012-Customs and21/2012-Customs dated 17 March 2012. There has been simplification/revision in duty structure......

An entry meeting with the officials fr om the Department of Revenue (DoR) and Director General of Foreign Trade (DGFT) was held on 21 April 2016 to discuss the audit objectives and scope. The exit meeting was held on 19 December 2016 with the representatives of CBEC/DoR. During the exit meeting......

Dated: 24 January 2017 Principal Director (Customs) Countersigned N ew Delhi (Shashi Kant Sharma) Dated: 24 January 2017 Comptroller and Auditor General of......

In unaided schools of the Directorate, only 90,262 children belonging to Weaker Section and Disadvantaged 1 Audit Report No. 1 of 2017- Social, General and Economic Sectors (Non-PSUs) Group were admitted against 1,45,142 seats which should have been reserved for them during 2011-16. (Paragraphs......

In response to an audit query, the 83 Audit Report No. 1 of 2017- Social, General and Economic Sectors (Non-PSUs) Directorate added that they had not initiated any correspondence with the firm for refund of the service tax paid since the firm had deposited the service tax with the Central......

Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals estimates estimates estimates estimates estimates Revenue expenditure General services 1,589.55 4,347.23 3,128.74 5,738.57 5,792.69 5,597.48 6,763.15 5,983.40 7,055.66 6,427.12 Social services 11,567.05 10,717.11......

(Paragraph 2.1.6) Audit Report No. 1 of 2017- Social, General and Economic Sectors (Non-PSUs) ix Implementation of the Food Safety and Standards Act, 2006 in Delhi The Food Safety and Standards Act, 2006 provides for food safety standards in the country. A performance audit covering the......

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2016 Government of National......

v Preface This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of the National Capital Territory of Delhi under Section 48 of the......

This chapter contains observations on non-compliance to 13 general EC conditions relating to projects spread across all States. The 13 general conditions are as under. i. Shortfall in expenditure and no time bound action p lan for Environment Management Plan (EMP) ii. No separate head of......

We observed that e ither no information was given regarding cumulative effect or very general information was given by the PPs without an y substantive cumulative impact studies in the EIA reports. Audit noticed that in m ost of the EIA reports the PPs have indicated that they have not carried......

(Paragraph 2.14) Compliance to General Conditions of Environment Clearance In respect of 13 general Environmental Clearance co nditions, non-compliance in the sampled projects ranged from four to 56 per cent. (Paragraph 3.1) There was shortfall of expenditure on Environment M anagement Plan......

Apart from general conditions, it also stipulates certain specific conditions either relating to sectors or to the project to be followed by PPs. This Chapter contains observations on non-comp liance to 18 specific EC condition relating to projects spread across all States. The 18 conditions......

Audit examined the monitoring rep orts of ROs which indicated that the PPs did not follow all the general as well as s pecific environmental conditions during implementation of project and violated the EC condi tions. The details are given in the Annexure VI . We also observed that, no powers......

iii Executive Summary v Recommendation\f x Chapter 1 Introduction 1 Chapter 2 Proce\f\f o\b grant o\b Environment Clearance 7 Chapter 3 Compliance to General Environment Clearance Condition\f 33 Chapter 4 Compliance to Speci\bic Environment Clearance Condition\f 49 Chapter 5 Monitoring o\b......

Report No. 39 of 2016 71 5.1 Introduction Environmental Clearance (EC) is issued to Project P roponents (PPs) subject to general and specific conditions as per EIA Notification, 20 06. MoEF&CC has set up Regional Offices (ROs) across the country to monitor the com......

Appropriation to this fund is met out of the revenues earned by IR. This fund receives interest at the rate of dividend payable to general revenues. This fund is meant for replacement and renewal of over-aged assets. An amount of ` 5,800 crore (including ` 200 crore for Production Units) was......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Laid in Lok Sabha/Raj ya Sabha on ______________ Union Government (Railways) Railways Finances Report......

1261.66 6192.39 34367.1557008.97 43100.16 59388.47 0 10000 20000 30000 40000 50000 60000 70000 Policy Formulation and Services Common to all Railways General Superintendence and Service on Railways Repairs and Maintenance Operation Staff Welfare, Retirement Benefits and MiscellaneousRailway Funds......

sale, storage and processing of agricultural produce in the State within the framework of the Punjab Agricultural Produce Markets Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 201 6 8 (PAPM) Act , 1961 and the Punjab Agricultural Produce Markets (General)......

189 431.76 Total 633 1,183.53 (Sou rce: Information derived from the data maintained in the office of PAG (Audit) Haryana) Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2016 114 Appendix 1.2 (Reference: Paragraph 1.9; Page 5) List of Outstanding......

-14 2014 -15 2015 -16 Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals General Services 10,684 10,220 12,331 11,897 14,481 13,597 16,639 16,765 19,668 18,713 Social Services 13,969 12,642 15,935 14,516 18,563 15,414......

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non -Public Sector Undertakings) for the year ended 31 March 201 6 Government of Haryana......

(Paragraph 2.1.8.4) Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2016 viii Three schemes aimed at promotion of agricultural innovations and research and development were not impleme nted though funds were available. (Paragraph 2.1.10) 2. Working of......

results of the performance audit and compliance audit of the departments and autonomous bodies of the Government of Haryana under the Social, General and Economic Sectors (Non -Public Sector Undertakings). The instances mentioned in this Report are those which came to notice in the course......