Audit Reports

20 August 2010

Compliance

Report No. 16 of 2010 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

Further, notwithstanding Government instructions to the effect that no budgetary support for wages increase would be provided separately and that resources for funding the increased cost on account of wage revision have to be generated by the company internally, Indian Air Force reimbursed............

Sector:

Defence and National Security

Chapter 2 - Ministry of Defence

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16 of 2010-11 (Air Force and Navy) 2A Undue benefit to HAL on account of pricing policy Notwithstanding Government instructions to the effect that no budgetary support for wages increase would be provided separately and that resources for funding the increased cost on account of wage revision have............

Chapter 1 - Introduction

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Navy, R&D (related to Air Force and Navy) and Coast Guard as a part of the over-all Defence budget of the country has also been included. 1.2 Authority for Audit Article 151 of the Constitution of India and Section 13 of the Comptroller and Auditor General's (Duties. Powers and Conditions of............

Chapter 3 – Air Force

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Report No.16 of 2010-11 (Air Force and Navy) CHAPTER III: AIR FORCE Procurement 3.1 Abnormal delay in integration of Recce Pods onboard an aircraft Recce pods, procured by 1AF, were not selected or evaluated as per Defence Procurement Procedure....

Overview

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Further, notwithstanding Government instructions to the effect that no budgetary support for wages increase would be provided separately and that resources for funding the increased cost on account of wage revision have to be generated by the company internally, Indian Air Force reimbursed............

Chapter 4 – Navy

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Report No. 16 of 2010 -11 (Air Force anil Navy) (/ s CHAPTER IV: NAVY Procurement 4.1 Injudicious expenditure on procurement and overhaul of _helicopter engines_ Despite the fact that two Kamov 25 helicopters with the Navy were old and in a poor...

Chapter 5 - Research and Development Organisation

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KEDP has been reviewed twice in 2000 and 2004, since its inception by the competent financial authority (CFA). The latest approval granted by CFA in November 2004 prescribed target dates for critical activities in order to achieve key milestones of flight trials of the Kaveri engine. A primary............

Annexures

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Report No. 16 of 2010 -11 (Air Force and Navy) ANNEXURE-I --- (Refers to Para No. 1.11.2) List of Action Taken Notes not received as of 30 June 2010 SI. Report Chapter Para Pertains Brief Subject No. No. and of the No. to Year Report 1. CA 5 of III ...

Preface

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r S PREFACE This Report for the year ended March 2009 has been prepared for submission to the President under Article 151 of the Constitution. The Report relates mainly to matters arising from test audit of the financial transactions of Ministry of ...

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03 August 2010

Compliance

Report No. 9 of 2010 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

This report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries of the Union Government, Departments of Posts and Telecommunications and their field offices. The report contains 18 chapters....

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 6 - Ministry of External Affairs

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Expenditure at these two levels is budgeted separately. Missions, in addition to incurring publicity expenditure from their own budget, are also responsible for end use of publicity material supplied by the Ministry. The annual expenditure incurred by the Ministry/Missions under the head............

Chapter 3 - Ministry of Civil Aviation

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Air India, Indian Airlines, and Saudi Arabia Airlines. This subsidy is paid to AT by MOCA out of its budget provisions. From 1994 onwards, the two-way airfare payable by Haj pilgrims has remained static at the level of Rs. 12,000 per pilgrim, whereas the cost per pilgrim had increased to Rs.............

Overview

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This subsidy is paid to NACIL by MOCA out of its budget provisions. From 1994 onwards, the two-way airfare payable by Haj pilgrims remained static at the level of Rs. 12,000 per pilgrim till Haj 2009, when it was raised to Rs. 16,000, whereas the cost per pilgrim had increased to Rs.............

Chapter 2 - Ministry of Agriculture

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by GOI were not in order and it is apparent that the intention was to draw the money before the end of the financial year to avoid lapsing of budget grant. The Directorate withdrew (March 2005) Rs. 3.46 crore and kept it in the shape of 12 banks drafts. The payments to the firms were............

Appendices

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Report No. 9 of 2010-11 APPENDIX-I (Referred to in Paragraph No. 1.2) Auditee Profile 1 Ministry of Agriculture 1.1 Department of Agriculture & Cooperation The Department of Agriculture & Cooperation (DAC) is responsible for formulating and...

Chapter 5 - Ministry of Communications and Information Technology

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Report No. 9 of 2010-11 CHAPTER V : MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY v.__j Department of Posts 5.1 Organisational Set-Up and Financial Management 5.1.1 Functions of the Department The postal system in India has a history of...

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06 August 2010

Compliance

Report No. 12 of 2010 - Compliance Audit on Army and Ordnance and Factories, Union Government, Defence Services

required urgently by the Army, could not be procured for over six years despite the availability of all the ingredients like urgency, availability of budget, adequate number of vendors etc required for speedy decision making (Paragraph 3.5). Audit of MES works has always been an area of............

Sector:

Defence and National Security

Chapter 6 - Defence Research and Development Organisation

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No. 12 of 2010-11 (Defence Services) CHAPTER VI: DEFENCE RESEARCH AND DEVELOPMENT ORGANISATION 6.1 Injudicious creation of assets An expenditure of Rs 8.92 crore incurred by Defence Research and Development Organisation (DRDO) for creation of...

Chapter 1 - Introduction

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required urgently by the Army, could not be procured for over six years despite the availability of all the ingredients like urgency, availability of budget, adequate number of vendors etc required for speedy decision making (Paragraph 3.5). Audit of MES works has always been an area of............

Chapter 7 - Ordnance Factory Organisation

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When Audit enquired in March 2009 from OFB about the reasons for delay in releasing budgetary allotment to HEF, OFB did not furnish any reasons. Firm 'A' did not supply the balance quantity of 3874 tonne on order, citing HEF's failure to make timely payments as per contract. HEF did not take any............

Annexures

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No.12 of 2010-11 (Defence Services) ANNEXURE-IA (Referred to in Paragraph 1.8) Position of outstanding ATNs Ministry of Defence^ - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Year Para No. Subject 1....

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10 December 2010

Compliance

Report No. 2 of 2010-11 - Compliance Audit on Financial Reporting by Central Public Sector Undertakings of Union Government, Commercial

National Safai Karamchari Finance & Development Corporation ™There was no budgetary mechanism existing in the company. ™The Company was neither having state government guarantee nor had any letter of assurance in respect of a term loan of ` 0.67 crore granted to the State Channelising............

Sector:

Finance

Appendices

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Report No. 2 of 2010-11 APPENDIX I (As referred to in Para No. 1.1.3) Definition of Public Sector Undertakings Government Companies Any company in which not less than fifty one per cent of the paid up share capital is held by Central Government, or ...

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18 March 2011

Compliance

Report No. 1 of 2010 - Compliance Audit on Accounts, Union Government(Civil)

and authorities, societies, non- governmental organisations, etc., for implementation of Centrally Sponsored Schemes outside the State Government Budget. The aggregate amount of unspent balances in their accounts maintained outside Government accounts is unascertainable. The Government............

Sector:

Finance

Appendices

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Appendix Title of the Appendix Page No. No. No. 21. VII-J Statement showing cases of unrealistic budgetary assumptions 194 (Savings of ' ten crore and above and constituting more than 40 per cent of the budgeted provision) 22. VII-K Statement showing cases of savings of ' ten crore and above 202............

Chapter 2 - Comments on Accounts

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of spending by the government, (vii) Implications of major policy decisions taken by the government during the year or new schemes proposed in the budget for future cash flows and (viii) Statement on maintenance expenditure with segregation of salary and non- salary portions. It was mentioned............

Chapter 7 – Appropriation Accounts 2009-2010 : An Analysis

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of the Comptroller and Auditor General of India Excess expenditure over provisions 7.3 Pay and Accounts Officers can make payments in excess of the budget allotment under any sub-head or primary unit, on receipt of an assurance from the head of the department controlling the grant that necessary............

Preface

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Preface This Report for the year ended March 2010 has been prepared for submission to the President under Article 151 of the Constitution. The Report includes matters arising from test audit of the Finance Accounts and the Appropriation Accounts of ...

Chapter 6 - Appropriation Accounts 2009-2010: Introduction

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re-appropriations, supplementary provisions made without requirement by some Ministries, 84 Appropriation Accounts 2009-10 : Introduction unrealistic budgeting and detailed observations in respect of the Ministries selected for in-depth examination. For facility of better appreciation of the............

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04 May 2012

Compliance

Report No. 31 of 2011 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

The budget estimates, revised budget estimates and actual receipts of customs duties, during the years 2006-07 to 2010-11, are exhibited in the following table and graph:- Table no. 1 (Amount in crore of `) Year Budget estimates Revised budget estimates Actual receipts * Difference between............

Sector:

Taxes and Duties

Chapter 4 - Incorrect application of General exemption notifications

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER IV INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or...

Annexure-I

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Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) Annexure - I (Reference: Paragraph 1.1) (Amounts in lakh of ') Sl Draft Field office Brief subject Amount Amount Amount Name of the No. Audit name objected Accepted recovered...

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20 December 2011

Compliance

Report No. 24 of 2011 - 12 Union Government (Defence Services) Army and Ordnance Factories

1.9 Financial Aspects/ Budgetary Management What is commonly known as Defence expenditure comprises expenditure under six Grants. Grant No. 22 authorizes expenditure on Army, Inter Service Organizations and others like Inspection Organization, NCC, Rashtriya Rifles and includes Stores and............

Sector:

Defence and National Security

Chapter 7 – Project Management in Armament Research and Development Establishment

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to the Qualitative Requirement by the Users While project implementation must have a certain degree of flexibility to enable incorporation of the latest technology, it was noticed that indecision of the Users regarding design parameters resulted in frequent changes in the QR which affected the............

Chapter 1 - Introduction

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1.9 Financial Aspects/ Budgetary Management What is commonly known as Defence expenditure comprises expenditure under six Grants. Grant No. 22 authorizes expenditure on Army, Inter Service Organizations and others like Inspection Organization, NCC, Rashtriya Rifles and includes Stores and............

Chapter 8 – Factory Organisation

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Factories had been able to maintain negative charge to the Consolidated Fund of India, supplies to the Armed Forces have never been able to match the budget provision indicating less supply than anticipated. Against the budgeted supply of ?8393 crore in 2009-10, the supplies booked were 7531............

Chapter 2 - Ministry of Defence

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Ensuring that every member of the Department works on the computer. Budget Budgetary estimates for the whole project was ^ 42 crore as under: Area Allotment (crore ) Software development 18.00 Hardware procurement 10.00 Networking 3.20 Training 2.10 System software 1.50 Contingency............

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30 March 2012

Compliance

Report No. 28 of 2011 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

1.3 Trend of receipts Revenue projected through annual budget and actual receipts from central excise duties during the years 2006-07 to 2010-11 is exhibited in the following table and graph:- Table no. 1 (Amounts in crore of ` ) Year Budget estimates Revised estimates Actual receipts* Difference............

Sector:

Taxes and Duties

Chapter 2 – Cenvat credit

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Recovery of duty in respect of these goods was to be effected for the period after the budget of 2008. In case of nil rate of duty, or exemption from duty, cenvat credit taken on inputs used for manufacture of dutiable and exempted goods, was required to be reversed proportionately under Rule............

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08 September 2011

Compliance

Report No. 20 of 2011 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

2 on the Air Force, Navy, R&D (related to Air Force and Navy) and Coast Guard as a part of the over-all Defence budget of the country has also been included. 1.2 Authority for Audit Article 151 of the Constitution of India and Section 13 of the Comptroller and............

Sector:

Defence and National Security

Chapter 2 - Ministry of Defence

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In turn, HAL, in May 2002, submitted their budgetary quote at 13.23 crore for the radar. A PNC24 was held in October 2002 during which the Committee opined that since HAL was now supplying 18 sets of PARs to the Ministry of Defence, it should obtain price advantage with the foreign supplier.............

Chapter 3 - Air Force

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Report No. 20 of 2011-12 (Air Force and Navy) CHAPTER III: AIR FORCE Procurement 3.1 Avoidable expenditure on procurement of spares Delay in exercising option clause led to an avoidable expenditure of ? 4.29 crore in the procurement of spares. Air...

Chapter 1 - Introduction

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20 of 2011-12 (Air Force and Navy) on the Air Force, Navy, R&D (related to Air Force and Navy) and Coast Guard as a part of the over-all Defence budget of the country has also been included. 1.2 Authority for Audit Article 151 of the Constitution of India and Section 13 of the Comptroller and............

Chapter 4 – Navy

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These rates were to be escalated @10 per cent on 1 April of subsequent years till the next revision. The latest revision of rates was due from April 2010. NAD, Mumbai, in November 2009, forwarded a proposal to HQ Western Naval Command (WNC), Mumbai for revision of rates for handling of............

Overview

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Report No. 20 of 2011 -12 (Air Force and Navy) --* OVERVIEW ^ * The total expenditure of the Defence Sen ices during 2009-10 w as ? 1.45.781 crore. Of this, the Air Force and Navy spent ? 33.259 crore and ? 22.935 crore respectively. The combined...

Chapter 5 - Research and Development Organisation

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Report No. 20 of 2011-12 (Air Force anil Navy) CHAPTER V: RESEARCH AND DEVELOPMENT ORGANISATION 5.1 Loss of stores in transit Stores worth ? 10.63 crore meant for LCA programme were lost in transit. No insurance claim for these stores could be...

Annexures

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Report No. 20 of 2011-12 (Air Force and Navy) 9 ^ ANNEXURE-I ^ --- (Refers to Para No.1.11.2) List of Action Taken Notes not received as of 31 July 2011 Sl. Report No. and Para No. Pertains Brief Subject No. Year to 1. CA 18 of 2008-09 2.8 MOD...

Preface

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>- S PREFACE - This Report for the year ended March 2010 has been prepared for submission to the President under Article 151 of the Constitution. The Report relates mainly to matters arising from test audit of the financial transactions of Ministry ...

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08 May 2012

Compliance

Report No. 33 of 2011-12 -Compliance Audit on Autonomous Bodies, Union Government(Civil)

The share of total central assistance released to all Central autonomous bodies in the form of the grant-in-aid out of the gross budgetary support made to the civil ministries /departments ranged from 0.55 per cent to 0.96 per cent during the last five years ending 31 March 2011 as shown in............

Chapter IX: Ministry of Shipping

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Report No. 33 of 2011-12 (-\ CHAPTER IX : MINISTRY OF SHIPPING \_ Mormugao Port Trust, Goa 9.1 Loss of revenue Delay in completion of capital dredging resulted in an estimated loss of ' 60 crore._ The Mormugao Port (MPT) awarded the contract for...

Overview

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Report No. 33 of 2011-12 OVERVIEW General Annual accounts of autonomous bodies In 2010-11, there were 334 central autonomous bodies whose accounts were to be certified under Section 19(2) and 20(1) of the CAG's (DPC) Act 1971. Government of India...

Chapter IV: Ministry of Home Affairs

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Report No. 33 of 2011-12 -\ CHAPTER IV : MINISTRY OF HOME AFFAIRS Port Blair Municipal Council 4.1 Unfruitful expenditure due to non-commissioning of a crematory furnace Lack of proper planning and poor co-ordination resulted in unfruitful...

Chapter VI: Ministry of Information and Broadcasting

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Report No. 33 of 2011-12 CHAPTER VI: MINISTRY OF INFORMATION AND BROADCASTING Prasar Bharati Directorate General, Doordarshan 6.1 Idle investment and sub-optimal utilization of TV transmitters Doordarshan procured transmitters costing ' 63.46 lakh...

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