Audit Reports

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

relating to the enhancem ent of TTL for 104 ‘X’ systems revealed the following: (i) Capital expenditure following revenue procedure : Rule 90 of General Financial Rules stipulates that significant expendi ture incurred with the object of enhancing the utility of existing assets shall broadly......

a) Section 60(2)(c) of NDMC Act, 1994 authorises that the Council “may” levy a tax on consumption, sale or supply of electricity, and is general in nature, hence the provisions of NDMC Act cannot be construed as an exception to the Article 287 of the Constitution which specifically......

Report No. 16 of 2016 49 Annexure-I (Refer to para No. 5.4 ) Projects/Proposals approved by the Screeni ng Commi t tee 13 Sl . No. Proposal Date of approval Proposal pos ed by Funding agency Amo unt 1. Second Ut t arakhand rural water suppl y and s...

Implementation, Press Note dated 29 May 2015 From Table 1.1 , it can be seen that the outstanding total liabili ties of the Union Government had generally been around 46 per cent of the GDP of the country over the period from 201 1-12 to 2014-15. Report No. 16 of 2016 4 The internal debt......

Treasury bills, which were generally issued for 91 days, 182 days and 364 days, offered short term investment opportunity to financial institutio ns, banks etc. The amount of weekly auction of treasury bills was notified in indicative quarte rly calendars. Government borrowings from external......

i Preface his Report of the Comptroller and Auditor General o f India has been prepared for submission to the President of India u nder Article 151 of the Constitution of India for being laid before......

CS-DRMS Commonwealth Secretariat’s Debt Recording and Management System 6. CFI Consolidated Fund of India 7. CGM Chief General Manager 8. CMB Cash Management Bill 9. CSO Central Statistical Office 10. DEA Department of Economic Affairs 11. DEIO Department of External Investments and......

It was added that the purpo se was dynamic and varied over time depending on the priority of the nation and general socio-economic environment. It was opined by DEA that such legal provisions might either crea te rigidities and/or require frequent legal amendments. Report No. 16 of 2016 12 In the......

of making the system more investor frie ndly and that recent steps taken to enable seamless transfer of securities from de-mat to Subs idiary General Ledger may increase the retail participation. In the Exit Conference, DEA accepted the audit obse rvation and stated that steps would be......

The Director General, Coast Guard exercises general superintendence, direction and control of the Coast Guard. The Coast Guard has various types of patrol vessels for patrolling the coastline for illegal activities like smuggling, trespassing into Indian Maritime zones, etc. Coast Guard also......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

DPR Detailed Project Report DSR Directorate of Staff Requirements EAC Empowered Apex Committee EUC End User Certificate FMS Full Mission Simulator GA General Arrangement HQ WNC (MB) Headquarters Western Naval Command, Mum bai Report No 17 of 2016 (Navy and Coast Guard) ix HQNA Headquarters Naval......

of 9 to 30 months in remittance of L D resulted in undue benefit of ` `` `1.03 crore to the shipyard by way of interest for t he delayed period. General Financial Rules (GFRs) stipulate that it is the duty of the Department of the Central Government concerned to ensure that the receipts and......

5.1.2.1 Administration module The Administration module was used to capture the general information and Chart 5: Modules of COWAA personnel information of each employee as well as for processing claims relating to Loans and Advances, Personal Claims, etc. Since all the basic information was......

Audit findings featured in the Report of the Comptroller and Auditor General of India No. 13 of 2010-11 (Performance Audit) and 32 recommendations were made. DAE accepted the recommendations of Audit and submitted a detailed action plan with measurable timeframes to implement the audit......

 Report No. 12 of 2016 Preface This report of the Comptroller and Auditor General of India for the year ended March 2015 has been prepared for submission to the President under Article 151 of the Constitution of India. The......

 Report No. 12 of 2016 Overview Introduction This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of seven Scientific and Environmental......

1.5.2.2 Other comments i) Science and Engineering Research Board received an amount of \' 535.00 crore under the Object Head-31 \'Grant-in-aid General\' during 2014-15 including an amount of \' 172.86 crore which was diverted towards \'Grants for Creation of Capital Assets\' without obtaining the......

Therefore, for creation of posts, approval of MoF and DOPT was required to be obtained. Further, according to Rule 22 of General Financial Rules, 2005 (GFR), no authority may incur expenditure or enter into any liability involving expenditure from Government funds unless the same has been......

May 2016 Principal Director of Audit Scientific Departments Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 05 May 2016 Comptroller and Auditor General of India 90......

8.1.4 Audit Methodology The audit was conducted by Director General of Audit (Defence Services) (DGADS) with co-opted audit team from Principal Director Commercial Audit& Ex Officio Member Audit Boa rd (MAB), Bengaluru. DGADS conducted audit at Department of Defe nce Production and Acquisition......

under Army Welfare Education Society (AWES) 11, for the 11An organization established under Societies Registration Act XXI of 1860 under Adjutant General's Branch at Army Headquarters. Report No . 19 of 201 6 (Defence Services) 59 wards of serving and retired personnel of Indian Army. The......

The Ordnance Equipment Group which manufactures clothing and general purpose items was the most labour intensive among the Factories. The Cost of Overheads accounted for 30 per cent of the cost of production. The high overheads are a consequence of high committed cost on a workforce that is......

The significant audit findings as brought out in the r eport are summarised as follows: Functioning of Director General Resettlement Director General Resettlement (DGR) was formed with the aim of empowering retiring/retired service personnel with additional skills through training and......

Ordnance Factory Board (OFB) functions under the administrative control of the Department of Defence Production and is headed by Director General, Ordnance Factories. Thirty -nine factories are responsible for production and supply of ordnance stores to the armed forces. Defence Public Sector......

Anaesthetist and Med ical Specialist posted with the hospital, the UGOT can be used for providing uninterrupted patient care in case of emergency. General Officer Commanding of the Corps accepted the necessity on urgent military and operational reasons and accorded a ‘go ahead sanction’ for......

This Report of the Comptroller and Auditor General of India contains the results of audit of the f inancial transactions and performance reviews of projects/schemes of Ministry of Defence pertaining to Army, Ordnance Factories, Department of Defence, Department of Defence Production, Defence......

19 of 2016 (Defence Services) 68 5.2 Procurement of Cranes without proper need assessment Against a demand for two lattice cranes, Director General Border Roads procured seven cranes for various Border Road Projects. The capacity of cranes procured was more than double of what had been......

to Draft Audit Paragraphs 12 1.1 1 Action taken on earlier Audit Paragraphs 13 CHAPTER II – MINISTRY OF DEFENCE 2.1 Functioning of Director General Resettlement 14 2.2 Supply Chain Management of Ration in Indian Army -Follow up Audit 39 2.3 Procurement of Environmental Control Units......

T he Director General Mechanised Forces (DGMF), as user, stated (December 2013) that their directorate was not pursuing any plan for acquisition of Gas Plant. It was added that the procurement of Gas Plant was an internal decision of CVRDE and Army had not g iven its concurrence or requisition......

Report No. and Year Para No. Subject 14. PA Report No. PA 4 of 2008 Chapter I** Supply Chain Management of General Stores and Clothing in the Army 15. Report No. CA 17 of 2008 -09 2.7* Non -renewal of lease of land occupied by Army Golf Club 16. 3.4* Unauthorized use of A -1 Defence land by Army......

paragraphs by the M unicipal Affairs Department and replies to all other paragraphs should also be submitted by the Department to the Accountant General so as to facilitate the process of consideration of the ELA Reports by the SLAC. However, SLAC has so far discussed no audit paragraphs. 1.9......

Re sults of audit comments on accounts are given in Appe n dix - 5. A p art from the above, other general audit observ ations were as foll o ws : 1. Six ULBs passed 2,425 Jo urn al V o uchers (while pre p aring Annual Accounts) without authorisation of the com p etent aut h o rity as detailed......

The ULBs shall cause a general revision of all holdings to ensure that there is a revision of annual valuation of all municipal holdings at the term ination of successive period of five years. As per municipal law, the annual valuation shall come into force from the beginning of a quarter of......

4.3 Liabili ty towards outstanding water charges Some ULBs, which did not have adequate water to cater the need of general public, resorted to pro curement of water from other Govern ment agencies. It was noticed in Audit that Konnagar M unicipality procured water from Kolkata M etropolitan......

Bengal M unicipal (Finance and Accounting) Rules, 1999, open competitive tenders shall be called for from the public whenever the estimated cost of general works exceeds the financial limit oft five lakh ( other than plumbing and electrical works). As per State Govern ment notification No.......

It was also stipulated that the use of interm ediate general suppliers should be discouraged. For tend er value of  50 lakh and above, e-tendering55 is mandatory , in addition to p ublication in print media. Uluberia M unicipality (UM ) exec uted works relating to W ater Treatment Plant (W......

MCH; Two District Hospital (DH): Nadia DH, Berhampur DH, Nine Sub Divisional Hospitals (SDH): Durgapur SDH, Kalna SDH, Haldia SDH, Kharagpur General Hospital, Kandi SDH, Lalbagh SDH, Ranaghat SDH, Siliguri SDH and Tamluk SDH 9 South 24 Parganas (population: 81.53 lakh), Malda (39.98......

Chapter 1 Overview of the General and Social Sector Chapter 1: Overview of the General & Social Sector Chapter 1: Overview of the General and Social Sector 1.1 About this......

D to hold and conduct University exams and to approve and publish results; D to inspect the affairs of any Department or any College; D to have general supervision over the Boards of studies attached to each Council; D to submit each year its annual report to the EC; D to frame rules......

and Disbursing Officer DDWS Department of Drinking Water and Sanitation DEIT Department of Electronics and Information Technology DG & CG Director General and Commandant General DG & IGP Director General and Inspector General of Police DH District Hospital DHFWS District Health & Family Welfare......

Preface This Report on General and Social Sector for the year ended March 2014 has been prepared for submission to the Governor of West Bengal under Article 151 of the......

Table of Contents Table of Contents Paragraph Page Preface v Chapter 1: Overview of the General and Social Sector 1 Chapter 2: Performance Audits Home (Police) Department Modernisation of Police Force 2.1 7 Higher Education Department......

5 Sinking of Deep tube well with submersible pump 5.22 December 2011 Not Completed motor set including allied plumbing works 6 Modernisation of general kitchen and repairing rice 5.83 February 2012 Not Completed cooling shed inside 7 Special repair & renovation of ward no. 14 to 17 50.00......

Chapter 1 Overview of the General and Social Sector Chapter 1: Overview of the General & Social Sector Chapter 1: Overview of the General and Social Sector 1.1 About this......

THE REPORT Abbreviation Full form AAI Airport Authority of India ACS Additional Chief Secretary ADB Asian Development Bank ADG&IG Additional Director General & Inspector General of Correctional Services ADSR Additional District Sub Registrar AE Assistant Engineer AEO Additional Executive Officer......

Preface This Report on General and Social Sector for the year ended March 2015 has been prepared for submission to the Governor of West Bengal under Article 151 of the......

Table of Contents Table of Contents Paragraph Page Preface v Chapter 1: Overview of the General and Social Sector 1 Chapter 2: Performance Audits Correctional Administration Department Working of Correctional Homes in West Bengal 2.1 5......

The per capita income of the State stands at 78903 at current prices. General data relating to the State is given in Appendix 1.1. Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised final goods and services produced within the State in a year. The trends......

one year from the date of release of grant, unless specified otherwise, and after verification, these should be forwarded to the Principal Accountant General (A&E). The year-wise position of outstanding UCs is shown in Table 3.1. Table 3.1: Age-wise arrears of Utilisation Certificates (T in crore)......

Expenditure Above Poverty Line Budget Estimate Bidhayak Elaka Unnayan Prakalpa Below Poverty Line Backward Region Grant Fund Comptroller and Auditor General Compound Annual Growth Rate Central Accounting Section Central Assistance to State Plan Chief Controlling Officer Civil Defence Capital......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and the expenditure required to be charged under the provisions of the......

one year from the date of release of grant, unless specified otherwise, and after verification, these should be forwarded to the Principal Accountant General (A&E). The year-wise position of non-furnishing of UCs is shown in Table 3.1. Table 3.1: Age-wise arrears of Utilisation Certificates (Z in......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and the expenditure required to be charged under the provisions of the......

Animal Resource Development Budget Estimate Bidhayak Elaka Unnayan Prakalpa Below Poverty Line Backward Region Grant Fund Comptroller and Auditor General Compound Annual Growth Rate Chief Controlling Officer Capital Expenditure Calcutta Electric Supply Corporation Controller General of......