Audit Reports

32 of 2015 2.1.4.2 Non preparation of Proforma Accounts General Financial Rules4 stipulate that where operations of certain Government departments working on a commercial or quasi-commercial basis cannot be suitably brought within the cash based Government Accounting System, the heads of......

 Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Civil) Union Territories without Legislatures Compliance Audit Observations Report......

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

and maintenance works such as maintenance of track, renewal of track, maintenance of office buildings/quarters etc. Generally, the new works of creation of assets (new lines, doubling and gauge conversion etc.) involving huge costs/investments are executed by the Construction wing of the......

 Ongoing Projects in Indian Railways - New Lines, Doubling and Gauge Conversion Appendix 1 (Ref Para 1.2) ORGANISATION CHART OF CIVIL ENGINEERING DIRECTORATE MEMBER ENGINEERING r 1 Additional Member (Civil) Additional Member (Works) Railway Board ...

This Report of the Comptroller and Auditor General of India contains the results of performance review on the following subjects: I. Status of ongoing projects of Indian Railways- New Chapter 1 Lines, Doubling and Gauge Conversion Chapter 2 II. Management of Works Contract in Indian Railways III.......

Report of the Comptroller and Auditor General of India STATUS OF ONGOING PROJECTS IN INDIAN RAILWAYS for the year ended March 2014 Laid in Lok Sabha/Rajya Sabha on Union Government......

in the Report ASK Arsikere Jn FLS Final Location Survey APR Anuppur Jn GC Gauge Conversion ANG Ahmadnagar GBS Gross Budgetary Support AAP Ambiapur GM General Manager AJR Aj aibpur GOC Ponmalai (Golden Rock) ALD Allahabad GOK Government Of Karnataka ALJN Aligarh Jn GOAP Government Of Andhra Pradesh......

In view of inadequate General Budgetary Support (GBS) with Ministry of Railway (MoR), a ‘Loan Agreement’ was entered into (August 1997) with a German Government owned Development Bank (KfW) for DM 185,000,000. MoR entered into a ‘Separate Agreement’ with KfW in February 2002 defining......

MoR stated that equity component would largely be funded through internal generation and a small component of about 10 per cent would be met from General Budgetary Support (GBS). Japanese assistance under Special Terms for Economic Partnership scheme (STEP) was under active consideration and......

 Status of Ongoing Projects in Indian Railways - New Lines, Doubling and Guage Conversion Annexure-1 (Para Reference 1.6.2) Status of all on going Projects in Indian Railwa ys (X 150 Crore and above)as on 31 March 2014 SI. Zonal Name of the...

of the train in which he/she is booked, is to be served, as far as possible, two hours before he/she is due to report for duty and notice is generally not served to running staff working on fixed links. Further, as per rules19 different running staff members are generally required to sign on......

 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 of India under Article 151 of the Constitution of......

(SUMAN SAXENA) Deputy Comptroller and Auditor General New Delhi Dated: 23 November 2015 Countersigned (SHASHI KANT SHARMA) Comptroller and Auditor General of India New Delhi Dated: 23 November 2015 Report No. 47 of 2015 Page 61......

As per Indian Railway General and Subsidiary Rules (NR-2011), Automatic Signaling training becomes due after one year and as per CRIS documentation on Business Logic for CMS (2006), Automatic Signaling training becomes due in six months. In Delhi division, in three cases, due dates of next ASIG......

 Report of the Comptroller and Auditor General of India On Information Technology Audit of Crew Management System in Indian Railways for the year ended March 2015 Laid in Lok Sabha/Rajya......

New Delhi (PRASENJIT MUKHERJEE) Dated : 26 November 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 26 November 2015 Comptroller and Auditor General of India Performance Audit on PPP Projects in Major Ports......

materials 85 NMPT LNG Terminal 2600.00 2.50 pipeline 86 NMPT Container Terminal in Western Dock 300.00 3.00 Pipeline 87 CoPT Development of General Cargo Terminal at Q8-Q9 198.20 4.23 pipeline Berths (restructured as Modernisation of Coal Handling) 88 JNPT Development of Additional......

49 of 2015 39 FA&CAO Financial Advisor and Chief Accounts Officer 40 GCB General Cargo Berth 41 GDP Gross Domestic Production 42 Gol Government of India 43 GSPCB Goa State Pollution Control Board 44 HoD Head ofDepartments 45 ICTT International Container TransshipmentTerminal 46 IE Independent......

On a reference in this regard, Solicitor General opined that PSAMIPL could not be debarred from fresh bidding. The RFP was issued (December 2013) and PSA Bharat Investment Private Ltd. (PSABIPL) with a revenue share of 35.79 per cent stood H-l again. The LoA was issued in February 2014 and the......

as per gross revenue statement was 34071 and 43644 TEUs for the year 2009-10 and 2010-11 respectively whereas in the proposal submitted to TAMP for general revision of SoR, the same was indicated as 39002 TEUs and 51593 TEUs for the year 2009-10 and 2010-11 respectively. (c) Based on Audit......

All the recommendations, except 8.2. l(ii), were generally accepted by MoP/CPSEs. In respect of recommendation 8.2.1 (ii), MoP stated that this was a regulatory issue to be taken / 46 / Report No. 41 of 2015 care of by CERC. However, Audit feels that in view of larger public interest as per the......

As the problem persisted for were not opening due to concluded in three years, General Manager/DGPS suggested (October damages of underwater October 2009 2009) replacement of existing servomotor with higher parts by silt. During itself of the need capacity servomotor in one of the units on......

has been prepared in accordance with Regulations on Audit and Accounts, 2007 and Performance Audit Guidelines, 2014 of the Comptroller and Auditor General of India. Audit wishes to acknowledge the co-operation received from NHPC, SJVN, THDC, NHDC and Ministry of Power, Government of India at......

(ESW), Department of ESW under MoD Adjutant General (AG) Exercising both Administrative and Technical control of the Scheme. under IHQ of MoD (Army) (i) Administrative Control. Through formation Headquarters for day to day functioning of the Scheme and implementation of policies. (ii)......

Non reduction of 10 per cent package rate for treatment in General ward As per the order issued by Ministry of Health and family welfare (MoH&FW) in August 2010, the package rates were for Semi-private ward. If the beneficiary was entitled for General ward, there would be a decrease of 10......

 Report of the Comptroller and Auditor General of India on Implementation of Ex-servicemen Contributory Health Scheme for the year ended March 2015 Union Government (Defence......

 r \' PREFACE This Report of the Comptroller and Auditor General of India contains the results of review of \'Implementation of Ex Servicemen Contributory Health Scheme\'. The period covered in the audit......

(Paragraph 2.3.4) Non disposal of life expired medicines/drugs As per guidelines issued by the Director General Armed Forces Medical Services, the vendor is liable to replace medicines lying unconsumed, if informed three months before date of expiry of shelf life of the medicine. However, AFMSD......

Need for reconciliation for monthly bank and cash book balances be enforced. (Parag Prakash) New Delhi Director General of Audit Date: 05 December 2015 Defence Services Countersigned New Delhi (Shashi Kant Sharma) Date: 05 December 2015 Comptroller and Auditor General of India 48......

Admn. Commissionerate Administration COW Certificate of warehousing CX Central Excise DAR Draft Audit Report DC Deputy Commissioner DG Director General DGS Director General, Systems DG (Systems) Directorate General, Systems and Data Management DSR Dispute Settlement Resolution EOU Export......

 Report of the Comptroller and Auditor General of India for the year ended March 2015 Working of Automation of Central Excise and Service Tax Union Government Department of Revenue......

Recommendation No.5 Provision may be inserted in ACES at field level for generation of customised reports in general and MTR in particular to minimise manual reporting and the related discrepancies in reports. Ministry in its reply stated (October 2015) that unless completeness and correctness......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from the Department of Revenue, Central Board of Excise and Customs and its field formations at each stage of the......

The Performance Audit was conducted in 40 selected Commissionerates apart from the office of the Directorate General of Systems and Data Management. The Performance Audit revealed certain inadequacies both of system as well as compliance issues relating to the working of ACES. a. There was no......

New Delhi (HIMABINDU MUDUMBAI) Dated: Principal Director (Service Tax) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India 42......

Taking cognizance of the risks, the Controller General of Defence Accounts (CGDA), New Delhi instructed all Controllers of Finance and 130 Report No. 44 of 2015 (Defence Sen’ices) Accounts (Factories)64 in October 2007, not to accept advance issue vouchers without despatch particulars.......

The original price quoted in bid of September 2002 was `1.87 lakh per unit. Directorate General of Ordnance Services, Army HQrs, New Delhi placed an indent on OLF, Dehradun in February 2007 for procurement of 455 numbers of II Sight at a total cost of `23.30 crore (cost per unit `5.12 lakh),......

He reports to the Director General Defence Estates (DGDE), New Delhi, under the Ministry of Defence (MoD), through Principal Director of Defence Estates (PDDE), posted at each Command HQ of the Army. The CEO is independent of the Army and is the civil executive interface of the civil......

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......

BPC : Bulk Production Clearance C CKD : Complete Knocked Down CQA : Controller of Quality Assurance CQB : Close Quarter Battle D DGQA : Directorate General of Quality Assurance DRDO : Defence Research and Development Organisation E ESR : Electro Slag Remelting F FAB : Failure Analysis Board FDI......

The Lab is functioning under the technical control of the Director General Missilesand Strategic System (MSS) since September 2013 and is headed by a Director. The Lab conducts basic and applied research in the fields of high explosivesprocessing, detonics and shock waves dynamics blast......

Indecisiveness regarding inclusion of Comprehensive Annual Maintenance Contract (CAMC) in the contract for procurement of Hi-Lo beds by the Director General Armed Forces Medical Services (DGAFMS) led to retendering, resulting in extra expenditure of ^63 lakh in procurement of 1406 beds.......

Inflated CMD results in infructuous payments of fixed charges on minimum billable demand, which is generally 75 per cent of CMD. Similarly, under-estimated CMD may result in payment of penal charges for drawl of excess demand. In case of variation in both, the GE should timely get the revised......

171 Pre-order stage for participation in tender and post-order stage for Quality, order execution, price, delivery, after-sales service and general 172M/s Engineering Steel (701288), Sri Ramanuja Industries (701978), Steel Cast Limited(702000), Trident Fabrications (702081) and ArniMech......

44 of 2015 (Defence Sendees) CHAPTER V: BORDER ROADS ORGANISATION 5.1 Avoidable expenditure due to acceptance of contract at higher rates Director General Border Roads could not accord approval to lowest tender due to delay in concurrence by the Integrated Financial Adviser (IFA) within the......

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

 Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings......

Annual Work Plan and Budget prepared by various states. • General Financial Rules. Performance Audit of Mid Day Meal Scheme 9 Report No. 36 of 2015 Data on enrolment, attendance, retention and nutritional status of the children. System of measurement for assessment of......

Punjab The Ministry sanctioned grant of \' 50 crore and \' 25.16 crore for the financial year 2011-12. In April 2012, General Manager, MDM Cell, Government of Punjab informed that \' 75.15 crore released during 2011-12 remained unutilised as on 01.04.2012 due to non-release of these funds to MDM......

However, contrary to the guidelines the funds were utilized at Directorate/District level. The Director General of School Education (DGSE), Punjab stated that MME funds were not released to schools and were utilized at HQ level on account of salary and other expenditure. However, concerned......

New Delhi (MUKESH PRASAD SINGH) Dated: 19 November 2015 Director General of Audit Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 November 2015 Comptroller and Auditor General of India Performance Audit of Mid Day Meal Scheme 95......

The audit has been conducted in conformity with the auditing standards issued by the Comptroller and Auditor General of India. Performance Audit of Mid Day Meal Scheme -[ )-......

The Secretary, General Education Department also informed audit that the quantity was in excess Performance Audit of Mid Day Meal Scheme 29 Report No. 36 of 2015 of requirement. Though the stipulated quantity was debited in MDM accounts, actual utilization was of lesser quantities and the......

Commission DCP De-Centralised Procurement DEO District Education Officer DFCSCAD Department of Civil Supplies and Consumer Affairs DGSE Director General of School Education DRDA District Rural Development Agency DSE District Superintendent of Education DSE&L Department of School Education &......

 Report No. 35 of 2015 CHAPTER -1 Introduction 1.1 GENERAL INFORMATION ABOUT THE AUDITEE The Ministry of Home Affairs (MHA) has a wide spectrum of responsibilities, the Chapter - I: Introduction......

 Performance Audit of Construction Activities in Central Armed Police Forces Report of the Comptroller and Auditor General of India Union Government (Civil) Ministry of Home Affairs Report No. 35 of 2015 Report of the Comptroller and Auditor General of India......

After the approval of Director General (DG) of each CAPF, these are forwarded to MHA. These plans are the blue print based on which budgetary requirement for each year is prepared by CAPFs. 12th five year plan activities were submitted by forces to MHA in 2011-12. Till 2010-11, MHA allocated......

The MHA in August 2007 accorded approval for ^ 5.77 crore towards the cost of 85 acres of land. Owing to the general public unrest in the state, the Assam Government after 6 years (June 2013) handed over a piece of land measuring 33.05 acres (cost ^ 3.76 crore) at another location called......

as explained in the succeeding paras : 4.3.1 Delay in tendering process CPWD generally takes a time limit of three to six months (from the date of AA/ES) for Chapter - IV : Construction award of work. This included (i) time for pre-tendering work such as preparation and Activities (Issue......

Chapter - IX : Conclusion New Delhi (MUKESH PRASAD SINGH) Dated: 17 November 2015 Director General of Audit Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 November 2015 Comptroller and Auditor General of India Performance Audit of Construction Activities in CAPFs......

AA & ES Administrative Approval & Expenditure Sanction 3. AR Assam Rifles 4. AE Assistant Engineer 5. AGM Assistant General Manager B 6. BHU Banaras Hindu University 7. BOP Border Out Post 8. BOQ Bill of Quantities 9. BOO Board of Officers 10. BG Bank Guarantees 11. BSF Border Security Force C......

The audit has been conducted in conformity with the auditing standards issued by the Comptroller and Auditor General of India. Performance Audit of Construction Activities in CAPFs iii......