Audit Reports

Audit found t hat though the Squadron proposed the creation of 12 dedicated Air corridors for air to a ir refuelling to be approved by the Director General of Civil Aviation (DGCA), Air HQ i s yet to obtain the approval. Audit is of the view that the absence of dedicated air corridors would......

Crash Fire Tenders CDA Controller of Defence Accounts CG Centre of Gravity CCS Cabinet Committee on Security CAC Central Air Command CGDA Controller General of Defence Accounts CFEES Centre for Fire, Explosive and Environment Safety DGCA Director General of Civil Aviation DAC Defence Acquisition......

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

Audit noticed that the average ROA, ROE and rate of growth of advances has, in general, been lower in case of category II PSBs compared to category I PSBs. Audit also noticed that the average capital adequacy ratio of category II PSBs was consistently lower than that of category I PSBs even......

(ii) Perpetual Debt Instruments that may be issued as bonds or debentures, of certain reserves and specific (iii) Any other type of instrument generally types of subordinated debt. Tier II notified by the RBI Tier II Capital (gone-concern capital) items qualify as regulatory capital (i)......

It is seen that the rate of growth of advances has, in general, been lower in case of category II PSBs compared to category I PSBs (except two years 2009-10 and 2011-12) as seen from the chart below: (Source: Database of the RBI: Statistical Table relating to Banks in India) The credit growth......

In addition to its share in MPF scheme, State Government was also incurring expenditure through its general budget for development of infrastructure, procurement of vehicles, arms, ammunition, equipment, training etc. to strengthen its police force. The expenditure incurred by State through......

Cases registered in any police station by ATS are investigated by ATS till ADG (law and order/ crime) decides that the case is of general nature and can be investigated by the concerned police station. In addition to sanctioned manpower strength of 264, one company of commandos was to be......

(September 2013), Government accorded administrative and financial sanction (13 September 2013) of? 5.84 crore for purchase of 10 bullet proof and 08 general Tata Safari vehicles for the security of the Hon'ble Chief Minister against the 18 condemned vehicles of 11 districts. Government accorded......

The Director General of Police, Uttar Pradesh Police Training (DGPT) is the head of the training directorate in the state and is responsible for preparing annual training plan for providing basic indoor and outdoor trainings for all level of police personnel, management of human resource and......

(P.K. KATARIA) ALLAHABAD Principal Accountant General (G&SSA) THE 19 June 2017 Uttar Pradesh COUNTERSIGNED (SHASHI KANT SHARMA) NEW DELHI Comptroller and Auditor General of India THE _ _ llt, 2 0 JUN 2017 93......

Report of the Comptroller and Auditor General of India For the year ended 31 March 2016 on Performance Audit of Modernisation and Strengthening of Police Forces Government of Uttar......

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

(Paragraph 5.7 ) ● Despite district police facing critical shortage of vehicles, Department purchased ten bulletproof Tata Safari and eight General Safari vehicles for Chief Minister’s security against the 18 condemned vehicles of eleven districts, thus depriving the district police of......

 Chapter 4 Modernisation of Communication System Chapter 4 Modernisation of Communication System 4.1 Introduction Radio Headquarter is responsible for providing immediate and secure communication to police and administration for maintaining of...

Required equipment and other appliances were provided by the Director General, Technical Services, UP Lucknow (as of June 2015) and the lab was running under the Deputy Director, Physics section with trained/temporary staff (as of April 2017). No posts were sanctioned for the above lab.......

that in view of the increasing population of the state as well as the growth of the urban areas and increased traffic in the State, the Director General of Police vide Circular No. D.G.-4-103(29) 2014 dated 14.12.2015 has increased police personnel in traffic police. In the first phase, 16......

2014-15 2015-16 Percentage of increase(+)/ decrease (-) in 2015-16 over 2014- 15 BE Actual BE Actual BE Actual BE Actual BE Actual 1 Miscellaneous General Services 99.38 138.33 93.01 75.29 167.38 110.83 184.12 132.4 8 129.27 106.09 (-) 19.92 2 Interest receipts 41.04 25.18 54.03 20.66 30.47 3......

{ as defined in Section 2 (45) of the Companies Act, 2013} are audi ted by the Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 139 (5) or ( 7) of the Companies Act. These financial statements are subject to supplemen......

v PREFACE This Report of the Comptroller and Auditor General of India on Economic and Revenue Sectors has been prepared for submission to the Governor of Manipur under Article 151 of the Constitution......

approval of the accounts and del ayed submission of the same to the Statutory Auditors by the Management, d elay in adoption of accounts in Annual General Meeting and deficiency i n monitoring of arrears of accounts of the Companies by the Government. (Paragraph 2.1.10) The overall losses of......

48.89 2010-11 152.61 2011-12 339.64 2012-13 2,119.88 2013- 14 849.90 2014-15 158.16 2015-16 326.83 Total 4,049.36 Source: Records of the Accountant General (Audit), Manipur Appendices 101 Appendix 1.3 (Reference: Paragraph 1.2.4) List of 23 Projects selected for performance audit on......

Section -A: Revenue 7998.27 I – Revenue receipts 8280.10 7267.29 I-Revenue expenditure- 5065.34 2317.23 7382.57 516.83 -Tax revenue 550.44 2751.13 General Service s- 2935.89 14.91 2950.80 183.73 -Non-tax revenue 149.48 2028.06 Social Services of which 1130.47 843.13 1973.60 1526.89 -State’s......

Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incur red under various grants is within the authorization given under the Appropriat ion Act and that the expenditure required to be charged under the provis ions of the......

3.1 Utilization Certificates Rule 212 (1) read with Rule 20 of General Financial Rules, 2005 (GFR) read with Rule 210 provides that Utilization Certificate s (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant......

Officers (CO), 36 CO did not reconcile their expenditure with the expenditur e booked in the books of accounts maintained by the Accountant General (A&E) , Manipur. (paras 2.4) The Government may ensure timely regularization of excess expenditure, as required under Article 205 of the......

of the Government of Manipur w ho had not reconciled the expenditure for the year 2015-16 with the figures b ooked in the books of the Accountant General (A&E), Manipur 107 2.14 Statement showing Heads of Account in the budget no t conforming to the list of Major & Minor Head of Accounts 108......

v PREFACE This Report of the Comptroller and Auditor General of India on Social and General Sectors has been prepared for submission to the Governor of Manipur under Article 151 of the Consti tution of......

CS Component 4.90 State Forest Development Agency, Manipur for Nation al Medicinal Plants Board 415.30 Sub-Total 442.81 Audit Report on Social and General Sectors for the year ended 31 March 2016 100 Sl. No. Name of Department Name of Implementing Agencies Fund released (` `` ` in lakh) 5......

91 CHAPTER II GENERAL SECTOR 2.1 Introduction The findings based on audit of State Government units under General Sector are featured in this chapter. During......

expenditure 1.6 87 Excess payment 1.7 88 TRIBAL AFFAIRS AND HILLS DEPARTMENT Suspected misappropriation of fund 1.8 89 Audit Report on Social and General Sectors for the year ended 31 March 2016 ii CHAPTER II GENERAL SECTOR Introduction 2.1 91 COMPLIANCE AUDIT FINANCE DEPARTMENT Labour cess......

vii EXECUTIVE SUMMARY This Report has been prepared in three chapters. Chapters I and II deal with Social and General Sectors and Chapter III deals wi th Follow up of Audit Observations. The Report contains three performance audits on ‘Implementation of......

measures taken on all paragraphs included in Audit Reports are required t o be submitted by the Departments duly vetted by the Accountant General ( Audit), Manipur to the Public Accounts Committee (PAC)/Committee on Public Undertakings (CoPU) within three months 54 from the date of......

1.1.2 Indian Coast Guard The Indian Coast Guard was created to protect the country’s vast coastline and offshore wealth. 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......

2017 (Navy and Coast Guard) vi CWH Controller of Warehousing DAC Defence Acquisition Council DALS Directorate of Air Logistics Support DGNO Director General Naval Operations DGNP Director General Naval Projects DGS&D Director General of Supplies & Disposal DNAM Directorate of Naval Air Material......

While agreeing to the Audit findings, MO (MB) state d (December 2016) that general/low cost items were procured on the basis o f review/ACL/MSL 16 quantity. However, high value items are procured ag ainst demand and hence 16 ACL- Annual Consumption Limit; MSL-Minimum Stock L evel below......

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

Report of the Comptroller and Auditor General of India for the year ended March 2016 Presented in Lok Sabha on: Laid in Rajya Sabha on: Union Government (Defence Services) Navy and Coast......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CA G) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered......

rmation at the time of bidding and the a im was to submit an aggressive 7Non -Manufacturing overhead are the expenses relating to Corporate Office, General administration, canteen, m edical, general R&D, expenses of respective Units, Marketing and selling expenses, and financing cost other than......

Report No. 19 of 2017 1 INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Compliance Audit of the financial transactions of the Public Sector Undertakings (PSUs)......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government (Defence Public Sector Undertakings – Ministry of Defence) Report No. 19 of 2017......

DND finalised the same only in the year 2006 and major modifications continued till 2008. This resulted in delays in preparation of General Requirements for Acceptance of Quality (GRAQ). DND ’s failure to freeze the design before issue of LoI and commencement of construction concurrently......

Audit examination of records/Books of accounts (Vou chers, General Ledger (GL), Trial Balance (TB), Profit and Loss Accounts (P&L account ), Balance Sheets, etc.) of SSTL revealed that the Company had not adhered to the pr ovisions of the License Agreement as brought out in the succeeding paras:......

Comptroller and Auditor General of India has taken up verification of the basic accounting records and documents of six private telecom servic e providers as mandated under Section 16 of the Comptroller and Auditor General’s (Duties, P owers and Conditions of Service) Act, 1971 and Rule 5 (ii)......

On being pointed by audit, the item wise reply of the Company was furnished as under: Separate General Ledgers are maintained for Service Tax/Sales Tax Liabilities and Collection in Oracle Financial System (OFS). On Sale of goods, the Quantitative details as required by the......

As no separate General Ledgers (GLs) were maintained for pre-paid and post-paid services, no segregation of service wise understatement of revenue and revenue share impact was done. Item wise details are furnished below: A) Discount/Margin The licensee company appoints......

In case of postpaid, debits to postpaid revenue on account of “adjustments” appearing in the General Ledger were not objected by audit. The details of FAT/FTT/Promo, etc. offered as per the tariff and that offered as promotion to customers/agents were not furnished. There was no......

Audit examination of records/Books of accounts (Vouchers, General Ledger, Trial Balance, Profit and Loss Accounts, Balance Sheet, etc.) of BAL/BHL revealed that these companies had not adhered to the provisions of the Licence Agreement as brought out in the succeeding paras: 13 Report No. 11 of......

Report of the Comptroller and Auditor General of India Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Union Government (Communications and IT Sector) No. 11 of 2017......

Section 16 of Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971 make it obligatory on the part of CAG to satisfy hi mself that the Government of India has received its complete and correct share. Further, the ‘Telecom Regulatory Authority of India,......

The process o f body constructions and tender process, etc., and the supply of chassis through Di rectorate General of Supplies and Disposal (DGS&D) also take its own time. After rece ipt of the replacement, old vehicles are disposed off. Further, circles have be en instructed to expedite the......

of Electronics & Information Technology has been prepa red for submission to the President under Section 19(A) of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service (DPC)) Act, 1971 as amended in 1984. This Report of the Comptroller and Auditor General of......

37 CHAPTER-III MINISTRYOF ELECTRONICS AND INFORMATION TECHNOLOGY 3.1 Locking up of funds and unfruitful forex outgo Non-compliance with provisions of General Financial Rules while releasing Grant-in-Aid of ` `` ` 53.91 crore to Kerala Medical Services Corporation Limited and Geo Spatial Delhi......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government (Ministry of Communications and Ministry of Electronics & Information Technology)......

III Ministry of Electronics and Informatio n Technology (MeitY) Locking up of funds and unfruitful forex outgo Non-compliance with provisions of General Financial Rules while releasing Grant-in- Aid of ` 53.91crore to Kerala Medical Services Corporation L imited and Geo Spatial Delhi Limited......

1 CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Compliance Audit of the financ ial transactions of the Ministry of Communications (MoC) and......