Audit Reports

(February 2017) that the release of Central assistance to States were done either on submission of audited statement of expenditure by Accountants General office or the certificate submi tted duly signed by Account officer/Executive Engineer of the project of that v ery State. However, the fact......

FFS Flood Forecasting Station FMP Flood Management Programme FPA Flood Prone Area FYP Five Year Plan GFCC Ganga Flood Control Commission GFR General Financial Rule s GL/WB Glacial Lake and Water Bodies GoI Government of India ha Hectare IIT Indian Institute of Technology IMC Inter -......

essential for Reproductive and Child Care and their impact on the delivery of health services are discussed below: In Gujarat, out of three selected General Hospitals5 (GHs) where OTs were functional, pre-operative and post-operative rooms were not available in GH, 5 Equivalent to a DH.......

data on inen-in-position (i) Community Health Centre IPHS provides for deployment of one Obstetrician/Gynaecologist, Paediatrician, Physician and General Surgeon each at CHC. Audit noticed that the men-in-position was abnormally high in 462 cases in 370 CHCs during 2015-16, as given in......

No. State/UT Number of CHC audited General Surgeon Per cent General Physician Per cent Obstetrician Gynaecologist Per cent Paediatrician Per cent Anaesthetist Per cent 1. Andaman and Nicobar Islands 2 2 100 2 100 2 100 2 100 2 100 2. Andhra Pradesh 5 4 80 2 40 3 60 2 40 2 40 3. Arunachal......

In the selected CHC s of 27 States, the average shortfall of five types of Specialists (General Sur geon, General Physician, Obstetrician/Gynaecologist, Paediatrician and Anaes thetist) ranged between 77 to 87 per cent. In selected 236 CHCs in 24 States/UT, only 1,303 nurses were posted against......

The reply is unacceptable as it is inconsistent with the operational guidelines. 2.6 Outstanding Utilization Certificates (UCs) The General Financial Rules stipulate that Utilization Certificate should be submitted within twelve months of the closure of the financial year by the concerned......

25 of 2017 In Gujarat, the Biosafety Cabinet3 for Microbiology laboratory worth X 4.00 lakh was lying idle since October 2013 at the General Hospital4, Godhra. CDMO/Godhra stated (July 2016) that due to non-availability of space, the machine was not put to use. Similarly, two ultrasound......

25 of 2017 5.4 Community Health Centre (CHCs) In the selected CHCs of 27 States, the average shortfall of five types of Specialists (General Surgeon, General Physician, Obstetrician/Gynaecologist, Paediatrician and Anaesthetist) ranged between 77 to 87 per cent. State-wise details are given in......

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

2.1 The data of Statistical Reports of Sample Registration System (SRS) 2013 and 2014 of Office of the Registrar General of India shows the following position5: IMR - Against the target for reduction of IMR to 27 per 1,000 live births by 2015, as per MDG, the IMR was 39 deaths per 1,000 live......

Unit DQT District Quality Team EDL Essential Drugs List EPC Empowered Programme Committee EPoD Evidence for Policy Design FRU First Referral Unit GH General Hospital Geographical Information System Geographical Information System is a computer based tool that analyses, stores, manipulates and......

The State/ UT wise position of outstanding advances, both under C apital and General head, is reviewed by GoI in the Quarterly Review Meeting of the Financial Controllers of State Implementing Societies. The la st such meeting was held in November 2015 wherein the status of outstanding advances......

Further, the State 5 70 schools selected by Puducherry. Report No. 23 of 2017 5 Accountant Generals also had entry and exit confere nces with the respective State Governments at the beginning and end of the a udit process. Replies received from MHRD and respective State Governments / State......

Supply order was issued (October 2010) by Rajiv Gan dhi Siksha Mission (RGSM) to a firm registered under Director General of Supplies & Disposal (DGS&D) rate contract, for supply of 246 units of c omputer equipment for schools at a total cost of ` 3.29 crores. Audit noted that the equipment......

District Board of Education DEE Directorate Elementary Education DEEP District Elementary Education Plan DEO District Education Officer DG Director General DIET District Institute of Education and Training DISE District Information System for Education DLMC District Level Monitoring Committee......

Audits are co nducted on behalf of the Comptroller and Auditor General (C&AG) as per the A uditing Standards approved by him. These standards prescribe the norm s which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse,......

9.2 Fraud in Consulate General of India, San Franci sco due to absence of internal controls Three instances of fraud by the Head of Chancery an d others were detected in Consulate General of India, San Francisco that arose due to absence of internal controls. These relate to fraud ulent claim......

Audit noted that the University had received plan g rant of ` 100.00 crore during XI Plan period (2007-12), as General Development As sistance (GDA) and ` 1.83 crore for merged scheme. The University could utilise only ` 82.03 crore and ` 0.95 crore respectively out of the two grants up to the......

NIH failed to maintain sufficient stock of drugs and conducted only one general surgery during 2015-16, as against 158 surgeries done during 2013-15. The Paediatric w ard was not functioning during 2013-16 due to damage of ceiling and 10 children were admitted in Female ward. There were......

NIH failed to maintain sufficient stock of drugs and conducted only one general surgery during 2015-16, as against 158 surg eries done during 2013-15. The Paediatric ward was not functioning during 2013 -16 due to damage of ceiling and 10 children were admitted in Female war d. There were......

Wards and ICUs were attr ibutable to such shortage were observed as discussed below: Three wards (270, 271, 272) in paediatric ICU compl ex with 18 general beds, 6 isolation beds and 10 ICU beds and delivery room with 2 VIP suite established (April 2013) in WCH block with co nstruction cost of `......

Mumbai Port Trust (MbPT) collects night parking cha rges at Cotton Depot within the Port area. These charges, fixed under th e MbPT General Bye-Laws, have not been revised since April 1989, when it was fixed at ` 20 per vehicle per night. MbPT, however, does not levy such charge s on day parking......

Management in Nehru Yuva Kendra Sangathan (NYKS) An unspent balance of ` `` ` 46.73 crore from the year 2007-08 to 2014-15 was lying unadjusted in general purpose grants whic h was required to be adjusted by Ministry of Youth Affairs and Sports fr om future grants. Cases of poor utilisation of......

DCPW stated (August 2016) that the staff quarters w ere still occupied by unauthorised occupants and that Director General (C PWD) and Director General of Police, Nagaland had also been approache d for remedial action. The Ministry endorsed (November 2016) the same reply of DCPW. The......

Restricted O.T. days (5 days a week has been allotted) 2. Restricted O.T. time (only upto 12 noon). General Surgery 350 2 weeks to 16 weeks 1. Inadequate operating days 2. Restricted OT timing (half day should be increased to full day (8.00 am to 5.00 pm) as in AIIMS and PGIMER Cardio-thoracic......

rules 8.2 42 CHAPTER IX : MINISTRY OF EXTERNAL AFFAIRS Avoidable expenditure on rent for Ambassador’s resi dence 9.1 43 Fraud in Consulate General of India, San Francisco due to absence of internal controls 9.2 45 Receipt and expenditure outside Government accounts 9.3 49 Nalanda......

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

Further, Rule 1 2 of General Financial Rules - 2005 inter-alia also provides that no Government dues should be ke pt pending without sufficient reasons. During audit of Additional Director General, West Z one GSI, Jaipur office for the period 2014-15, scrutiny of records revealed th at GSI......

12 of 2017 32 It was however observed in Audit that:  Violating the prescribed pattern for investment, CM PFO invested the entire amount of General Provident Fund (GPF) contr ibution of its own employees for the period under audit (2011-16) in s hort term deposits of State Bank of India......

Rule 209 (6) (xi) of the General Financial Rules (GFR) stipulates that the clause regarding refund of the amount of grant in aid, wit h interest thereon, should be brought out clearly in the letter sanctioning the grant. Ministry of Culture released grant in aid (March 20 12) of ` 2.14 crore to......

The matter was reported to the Ministry of Labour a nd Employment, Government of India and Director General, ESIC New Delhi in September 2016; their reply was awaited as of January 2017. CHAPTER XV : MINISTRY OF LABOUR AND......

15 GOI share: 1,873.36 crore and states’ share: 1,749.43 crore. 16 ICICI Lombard General Insurance Co. Ltd., IFFCO Tokyo General Insurance Co. Ltd., HDFC ERGO General Insurance Co. Ltd., Cholamandalam MS General Insurance Co. Ltd., Tata AIG General Insurance Co. Ltd., Reliance General......

2. Haryana (i) In three districts (Karnal, Yamunanagar and Rewari) , four insurance companies (HDFC Ergo General Insurance Company Limi ted, Future Generali India Insurance Company Limited, AIC and I CICI Lombard General Insurance Company Limited) informed audit t hat they have released......

The accounts of AIC are subject to audit by the Comptroller and Auditor Report No. 7 of 2017 41 General of India (C&AG). It was noticed that in the case of WBCIS alone, the scheme guidelines require IAs (including private in surance companies) to open a separate account for maintaining all......

(i.e., those availing crop loan from scheduled financial institutions for the notified crops and areas), and voluntary for non-loanee farmers. General Insurance Corporation of India (GIC) was the Implementing Agency (IA) till 31st March 2003, and thereafter, Agriculture Insurance Company of......

provision of large amount of funds under th e schemes to private insurance companies, there was no provision for audit by the Comptroller and Auditor General of India (even thou gh WBCIS provided for oversight agency by independent government agency). (Para no. 4.4) (iii) Capping of premium under......

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

DLMC District Level Monitoring Committee DOH Department of Horticulture FIs Financial Institutions GIC General Insurance Corporation of India Girdawar circle A unit of land revenue circle comprising of a number of patwari circles GOI Government of India Government Resolution A notification......

Till 2015-16, CORE and RVNL were the two main executing agencies for railway electrification (RE) projects. CORE is headed by a General Manager, who is assisted by officials from Electrical, Engineering, Signalling and Telecom (S&T), Finance, Stores, Personnel and Security Departments at......

prospects of the proposal and also to avoid the expense and delay of preparing estimates for works in detail at a stage when the necessity or the general desirability of the works proposed has not been decided upon by competent authority. In 23 selected projects, it was seen that the time......

12. General Conditions of Contract/Special Conditions of Contract terms should be practical and balanced and their strict implementation should be ensured. 67 Report No. 22 of 2017 (Railways) Chapter 6 Conflicting Provisions in GCC for execution of binding agreement should be reconciled. Delays......

28 Rohtak-Bhatinda-Lehra Muhabat (252 rkm ) 252 CORE 2010-2011 3082347 OCT' 2016 1436041 1176558 RE under prep. 2 General works under progress. 29 Vizianagaram - Rayagada - Titlagarh - Raipur (465 rkm) 465 CORE 2010-2011 6363193 OCT' 2016 4077867 3666660 RE under prep. 84 All position for......

This Report of the Comptroller and Auditor General of India contains the results of performance audit of Railway Electrification Projects in Indian Railways. The instances mentioned in this Report are those which came to the notice in the course of test audit for the period 2013-14 to 2015-16 as......

Report of the Comptroller and Auditor General of India on Electrification Projects in Indian Railways for the year ended March 2016 Laid in Lok Sabha/Rajya Sabha on ___________ Union......

12. General Conditions of Contract/Special Conditions of Contract terms should be practical and balanced and their strict implementation should be ensured. Conflicting Provisions in GCC for execution of binding agreement should be reconciled. Delays in execution of agreement with the contractors......

Besides, activities like availability of electric crew, locomotives, maintenance staff and general reluctance to change are other factors which are within the control for open line railway formations, and result in sub-optimal utilisation of these electrified sections. The balance activities......

6.3 Audit findings The policy for loans, termed as General Lending Policy, framed by IFCI for each financial year prescribed guidelines for providing financial assistance for various purposes and sectors of the economy. With a view to safeguarding the interest of the Company, a system of......

Audit observed that though provisions of the extant General Lending Policy stipulated credit rating of ‘A’ for the company whose shares were being pledged, the loans were sanctioned on lower credit ratings of ‘BBB+’ and ‘BB-’ of the borrower respectively. The General Lending Policy......

It did not adhere to its own General Lending Policy in several instances and relaxed various stipulated eligibility criteria pertaining to minimum security cover, financial ratios, stipulated credit rating etc. The valuation of securities accepted during sanction was not in consonance with the......

Report No. 16 of 2017 i PREFACE This Audit Report has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Power and Conditions of Service) Act, 1971, as amended in 1984. The audit has been carried out in line with the Regulations on......

IDBI and State Bank of India and some of its subsidiaries, nationalized banks and financial institutions like Life Insurance Corporation of India, General Insurance Corporation etc. diluted their equity holdings as a result of which the shareholding of Government Controlled Institutions fell......

The above settlement was completed on 21 November 2013. Audit observed that credit facilities were extended in deviation from the General Lending Policy as GIL (the Pledgor Company) had losses in 2 out of 3 years as against the stipulation of having profits in all the three years and its Debt......

Report No. 16 of 2017 75 75 75 75 75 75 75 75 Annexure-1A (Para 3.2) Illustrative list of deviations from the norms pres cribed in the General Lending Policy A Deviations from criteria relating to financial R atios Sl. No. Name and year of sanction Financial Ratio Stipulated Terms......

observed th at in respect of 69 cases (54 per cent ), the loans were sanctioned in deviation from the eligibility criteria stipulated in the extant General Lending Policy (GLP). The eli gibility criteria relaxed pertained to adherence to the stipulated financial ratios/analys is of financial......

as Provision (as per cent) doubtful: Up to one year 20 One to three year 30 More than three year 50 3.Sub-standard An asset which has been A general provision of 10 per cent of assets classified as NPA for a period total outstanding shall be made. not exceeding 1622 months. Compliance......

The options under Corrective Action Plan (CA P) by the JLF would generally include restructuring, rectification and recovery. 6. Compulsorily Convertible Preference Shares Preference shares which are convertible into equity shares of the Company after a predetermined time span or on a......

The Ordnance Equipment Group which manufactures clothing and general purpose items was the most labour intensive among the Factories. 7.1.2.7 High Cost of Overheads The Cost of Overheads accounted for 30 per cent of the cost of production. The high overheads are a consequence of high......

The significant audit findings as brought out in the report are summarised as follows: Functioning of Directorate General Married Accommod ation Project (MAP) Directorate General Married Accommodation Project ( DG MAP ) was created as a special organisation, to construct deficit married......

Border Roads Organisation (BRO) headed by Director General of Border Road (DGBR), is responsible for construction, development, improvement and maintenance of roads in border areas. BRO functions under Border Roads Development Board (BRDB) in the MoD which is headed by Raksha Rajya Mantri......

Further, when we specifically asked to indicate the time period involved in inw ard and outward transit, Additional Director General (Strategic Movement) (ADG (SM) ) stated (February 2017) that no record in this regard is maintained. In the absence of such record, while calculating the......

 Report No. 15 of 2017 (Defence Services) CHAPTER-V : BORDER ROADS ORGANISATION v_/ 5.1 Avoidable extra expenditure Failure of Director General, Border Roads in accepting tenders within the validity period and inadequacies in tender documents resulted in retendering and avoidable......

Services) 6.2 Irregular sanction and expenditure of ?5.20 crore on construction of vehicle testing ground after completion of the project Director General, Research & Development accorded sanction for construction of Vehicle Testing Ground at Vehicle Research & Development Establishment,......

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......

duty industrial racks were to be provided for storage of Gun barrels with First-in-First-Out (FIFO) system of operation, as prescribed in Director General Ordnance Services, Technical Instruction. Against the requirement of 2000 numbers cantilever type racks (dunnage blocks), 2000 numbers......

to Draft Audit Paragraph s 13 1.12 Action taken on earlier Audit Paragraphs 14 CHAPTER II –MINISTRY OF DEFENCE 2.1 Functioning of Directorate General Married Accommodation Project (MAP) 15 2.2 Loss in procurement of Jelly Filled cable 27 2.3 Overhauling and procurement of microlite......

4 of 2007 3.5* Recoveries/Savings at the instance of audit 13 PA Report No. PA 4 of 2008 Chapter I** Supply Chain Management of General Stores and Clothing in the Army 14 Report No. CA 17 of 2008 -09 2.7* Non -renewal of lease of land occupied by Army Golf Club 15 3.5* Utilisation of Government......

Production Units are managed independently by General Managers reporting to Member Rolling Stock at Railway Board. The total expenditure of the Department during the year 2015-16 was 37144.96 crore. During the year, apart from regular audit of vouchers and tenders, 528 offices of the......

Maintenance of Diesel locomotives is supervised by Chief Motive Power (Diesel). Production Units (CLW and DLW) are managed independently by General Managers reporting to Member Traction at Railway Board. The total expenditure of the Electrical department including manufacturing units of......

South Western Hubli 3,322 Western Mumbai 6,440 West Central Jabalpur 2,997 Metro Railway Kolkata 28 Total 66,687 Each Zonal Railway is headed by a General Manager who is assisted by Principal Heads of Departments, of Operating, Commercial, Engineering, Electrical, Mechanical, Stores, Accounts,......

The PCE is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway has a construction organization headed by a Chief Administrative Officer, Construction who is responsible for major construction works including......

-circuit Television CDE Chief Designing Engineer CEDE Chief Electrical and Distribution Engineer CEE Chief Electrical Engineer CEGE Chief Electrical General Engineer CLW Chittaranjan Locomotive Works CME Chief Mechanical Engineer COFMOW Centre for Modernisation of Workshops COM Chief Operations......

NMA --- 0.00 --- Delhi NR NCR NER Month & Year of Arrival No of cases of over carriage CR ER ECR ECoR Loss of freight due to over carriage (Rs.) of General Parcel and Motor cycle Name of Zonal Railway Annex 2.11 Statement showing the details of overcarried parcels for the period 2015-16 (June......

New Delhi (Nand Kishore) Dated: Deputy Comptroller and Auditor General Countersigned New Delhi (Shashi Kant Sharma) Dated: Comptroller and Auditor General of India 178......

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

in Goa Express, SWR (18.10.2016) catering on board services in train no.12033-34 (Kanpur - New Delhi - Kanpur) of NCR, operation at Kanpur were using general railway water supply instead of separate or additional cleaning of water for cooking purpose. Waste-bins of prescribed specification in......

New Delhi (Nand Kishore) Dated: Deputy Comptroller and Auditor General Countersigned New Delhi (Shashi Kant Sharma) Dated: Comptroller and Auditor General of India 54......

stated (February 2017) that the SBD was drafted by engaging RITES as professional agency, who drafted SBD for mobile units, major static units and general minor units. The SBDs were further examined at Railway Board by a committee of Executive Directors and were issued to Zonal Railways between......