Audit Reports

25 August 2011

Compliance

Report No. 3 of 2011 - Compliance Audit on Observations of Union Government (Commercial)

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3)...

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Information and Communication |

Social Welfare

Chapter 2 - Ministry of Civil Aviation

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The Board suggested (March 2003) that AAI should seek directions from the MoCA for financing the project through budgetary grant. The AAI, accordingly took up (April 2003) the matter with MoCA in response to which the MoCA directed (August 2003) AAI to consider development of Dehradun airport............

Chapter 7 - Ministry of Defence

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112 Report No. 3 of 2011-12 • Budget monitoring and performances; and Automatic adjustment of allowances, TDS deduction and accounting, depreciation calculation with updation of fixed assets ledger. The Management replied (October 2010) that in the absence of experienced implementer in the............

Chapter 17 - Ministry of Steel

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Audit methodology Audit examined records relating to budgets, targets, financial and production performance and interaction with the Management Financial position and Working Results The table below summarises the Financial Position and Working Results of the plant for the last three years............

Glossary

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Report No. 3 of 2011-12 GLOSSARY ADC Access Deficit Charge AFS Aviation Fuel Station ALCO Asset Liability Management Committee APM Administered price mechanism ASMGCS Advanced Surface Movement Guidance and Control System ATF Aviation Turbine Fuel...

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06 September 2011

Compliance

Report No. 16 of 2011 - Compliance Audit on Observations , Union Government(Civil)

crore already advanced, the Chandigarh administration made further payment of ` 11 crore to Power Grid Corporation of India to prevent lapse of the budget grants. Paragraph 17.8 Embezzlement due to non-reconciliation of remittances in the Treasury Non compliance with the provisions/instructions............

Sector:

Finance

Chapter 9 - Ministry of Home Affairs

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purchased for issue to all officers and staff to address this issue and therefore, were very much a capital expenditure for the purpose for which the budget provision was made. The Ministry further stated that biometric system had since been installed and all the computers were serving the............

Chapter 8 - Ministry of Health and Family Welfare

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Main contents of the documents are (i) estimated budget outlay (ii) socio-economic benefit (iii) financial and physical pert chart and (iv) details of equipment required etc. 64 Report No. 16 of 2011-12 Phase-I of the project, which consisted of construction of a quarantine building etc.,............

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29 November 2012

Compliance

Report No. 17 of 2012-13, Air Force and Navy, Union Government, Defence Services (Compliance Audit)

(Air Force and Navy) ______________________________________________________________ 2 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 149 of the Constitution of India and the Comptroller and Auditor............

Sector:

Defence and National Security

Chapter 1 - Introduction

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Navy, R&D (related to Air Force l Report No.l 7 of 2012-13 (Air Force anil Navy) 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 149 of the Constitution of India and the Comptroller and Auditor General's............

Chapter 2 - Ministry of Defence

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Report No. 17 of 2012-13 (Air Force and Navy) CHAPTER II: MINISTRY OF DEFENCE 2.1 Management of Defence Offsets 2.1.1 Introduction An offset is a mechanism to partially compensate for the significant outflow of a purchasing country’s resources in...

Chapter 3 – Air Force

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Report No. 17 of 2012-13 (Air Force and Navy) Contract Management 3.1 Extra expenditure due to delay in conclusion of a contract Delay in finalizing a contract by MoD/IAF for extending total technical life (TTL) of nine aircraft resulted in extra...

Chapter 4 – Navy

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Report No. 17 of 2012-13 (Air Force and Navy) CHAPTER IV: NAVY Procurement 4.1 Procurement of unsuitable Navigation Computers Failure to mention the correct Part Number for Navigation Computer in the indent/purchase order resulted in procurement of...

Overview

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Report No. 17 of 2012-13 (Air Force and Navy) y < OVERVIEW - The total expenditure of the Defence Sen ices during the year 2010-11 w as ^ 1.58.723 crore. Of this, the Air Force and Navy spent ?38.782 crore and ^27.285 crore respectively. The...

Chapter 5 - Coast Guard

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Report No. 17 of 2012-13 (Air Force and Navy) f, s CHAPTER V: Coast Guard Procurement 5.1 Non-conformity of the procedure in procurement of Air Cushion Vehicles The Indian Coast Guard procured 12 Air Cushion Vehicles costing ?223.26 crore, in...

Contents

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Report of the Comptroller and Auditor General of India for the year ended March 2011 Union Government (Defence Services) Air Force and Navy No. 17 of 2012-13 (Compliance Audit) //? N CONTENTS Paragraph Page Preface Iv Overview V CHAPTER I:...

Preface

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* PREFACE - This Report for the year ended March 2011 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...

Annexures

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Report No. 17 of 2012-13 (Air Force and Navy) ANNEXURE (Refers to Para No.1.11.2) List of Action Taken Notes not received as of September 2012 Sl. Report No. and Para No. Pertains Brief Subject No. Year to 1. CA 16 of 2010-11 2.3 MOD Irregular...

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15 May 2012

Compliance

Report No. 4 of 2012 - Compliance Audit on Hybrid Satellite Digital Multimedia Broadcasting Service, Union Government, Department of Space

be financed by the customer. In the case of Devas, the DoS management was planning to incur the costs from the DoS budget, that is to say, from the national exchequer. Report No. 4 of 2012‐13 ............

Sector:

Science and Technology

Annexures

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General of payment of commission charges to Antrix as Antrix to remit the entire revenue from India Union these amounts were not included in the budget transponder leasing collected on behalf Government (Non Tax of DoS. of DoS to DoS and claim Antrix share of Receipts). Loss of interest due............

Chapter 2 – Violation of policies and procedures

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However, an exception was made in the case of Devas. DoS was planning to spend f1254.52 crore from their budget for this Antrix project. Funds were provided from the Government budget for the manufacture of a satellite which was to be used exclusively by a non-Government customer. 2.6 Facts............

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24 April 2012

Compliance

Report No. 1 of 2011 - 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 was unascertainable. The Government............

Sector:

Finance

Chapter 3 - Appropriation Accounts 2010-11: Introduction

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explanation, irregular and injudicious re-appropriations, supplementary provisions obtained without requirement by some Ministries, unrealistic budgeting and detailed observations in respect of the Ministries selected for in-depth examination. For facility of better appreciation of the............

Chapter 2 - Comments on Accounts

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in the manner of spending by it, (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) Maintenance expenditure with segregation of salary and non- salary portions. Scrutiny of the Finance and............

Chapter 4 - Appropriation Accounts : Comments on Accounts

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of taxes ( in crore) 2006-07 3693 2007-08 4444 2008-09 5778 2009-10 12951 2010-11 10499 Total 37365 Audit scrutiny revealed, that as in the past, no budget provision for interest on refunds was made in the Budget Estimates for the financial year 2010-11 and an expenditure on interest on refunds............

Index

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in 3 comparison to recommendations of the Thirteenth Finance Commission 1.2 Resource Generation 3 1.2.1 Revenue Receipts 4 1.2.2 Gap between Budget Estimates and Finance Accounts of Key revenue 4 related parameters 1.2.3 Tax revenue 5 1.2.4 Non-tax revenue 6 1.2.5 Non-debt capital............

Preface

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Preface This Report for the year ended March 2011 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 1 - Union Government Finances- An Overview

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statements of receipts into and payments from the Consolidated Fund, Contingency Fund and Public Account, while the Appropriation Accounts depict the budget provision, expenditure and the resultant excess/savings under each grant/appropriation. Box 1.1: Union Government funds and the Public............

Appendices

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m-N Statement showing cases of unrealistic budgetary assumptions under a 235 sub-head (Savings oft 100 crore and above constituting more than 10 per cent of the budgeted provision) 161 Report of the CAG on Union Government Accounts 2010-11 SI. Appendix Title of the Appendix Page No. No. No. 23.............

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29 November 2012

Compliance

Report No. 16 of 2012 -13 Union Governmen (Defence Services) Army and Ordnance Factories

5 1.8 Response of the Ministry/ Department to Draft Audit Paragraphs 5 1.9 Action Taken on earlier Audit Paragraphs 5 1.10 Financial Aspects/ Budgetary Management 6 1.11 Analysis of Revenue Expenditure of Army (Voted) 7 1.12 Analysis of Revenue Expenditure of Ordnance Factories 8 1.13............

Sector:

Defence and National Security

Chapter 7 - Project Management in Research and Development Establishment (Engineers)

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However, it did not specify inclusion of the cost of pay and allowances of regular establishment, though a substantial portion of the overall budget allocation is spent on pay & allowances of the regular establishment. R&DE (E) deploys about 771 Scientists and other personnel and the............

Chapter 1 - Introduction

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1.10 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 Organisations and others viz. Inspection Organisation, NCC, Rashtriya Rifles and includes Stores and............

Chapter 6 - Defence Research and Development Organisation

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accordingly asked (December 2005) firm ‘X’ to send its final ‘best lowest offer’ stating that their “price was slightly higher than the budgetary estimates”. In response, firm ‘X’ revised (January 2006) the rate to $ 718,600 ( 3.30 crore), which was higher than the offer of?............

Chapter 8 - Ordnance Factory Organisation

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At the beginning of the year, based on the budget estimate, certain sum of money is earmarked for parking in the “Renewal and Replacement Fund” under Minor Head No 797 (Transfer to RR Fund) of the Major Head 2079. When plant and machinery are procured, booking is made by making a............

Annexures

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CA No. 16 of 2012-13 (Defence Sennces) r \ ANNEXURE-IA (Referred to in Paragraph 1.9) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board i) Pending for more than ten years Sl.No. Report No. and Para No. Subject Year ...

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04 September 2012

Compliance

Report No. 8 of 2012 - Compliance Audit on Observations of Union Government, Commercial

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3)...

Sector:

Finance

Chapter 2 - Ministry of Civil Aviation

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Report No. 8 of 2012-13 CHAPTER II: MINISTRY OF CIVIL AVIATION Air India Limited 2.1 Wasteful expenditure due to non-utilisation of leased premises for cargo warehouse Failure to surrender leased premises without usage for the last nine years ended ...

Chapter – 11 Ministry of Petroleum and Natural Gas

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to have a combined plot to construct a single building instead of two buildings so that the Company could have an integrated office catering to the latest technology and infrastructure facilities. Accordingly, the Company requested (November 2006) MMRDA for allotment of one large plot in lieu of............

Chapter 8 - Ministry of Finance (Department of Financial Services Insurance Division)

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* redressal of grievances. * IRDA Journal (August 2010 issue) stated “A latest survey conducted by the India Forensic Research, which is a Pune based consultancy firm for fraud investigations, research and due diligence, revealed that insurance companies in India bear a loss of about P............

Index

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Report No. 8 of 2012-13 Annexure-I (Referred to in para 5.1) Statement showing avoidable expenditure on the expansion of MSC based WLL system SI. Cost Total incurred Location Working Capacity capacity Working for No. Name of the where MSC lines...

Annexures

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Report No. 8 of 2012-13 Annexure-I (Referred to in para 5.1) Statement showing avoidable expenditure on the expansion of MSC based WLL system SI. Cost Total incurred Location Working Capacity capacity Working for No. Name of the where MSC lines...

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11 February 2014

Compliance

Report No. 25 of 2013 - Compliance Audit on Railways, Union Government (Railway)

The matters arising out of compliance audit of the transactions incurred out of Railway Budget by the Ministry of Railways and its field formations pertaining to the year 2011-12 are highlighted in Compliance Audit Reports Vol. - I and Vol. – II. Volume I of the Compliance Audit Report has............

Sector:

Transport & Infrastructure

Annexures

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However expdr Less Budget Grant (work not Locos getting ELS/Ajni book vide item no.359 hargeable to 17% as per Works Register capital PH 42 with estin tated cost of incurred upto March Rs.9,18,50,000/- sanctic ned vide progress 2012 was started by the contractor) delayed for repairs............

Chapter 2 - Traffic-Commercial and Operations

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Report No.25 of 2013 (Railways) Chapter 2 Chapter 2: Traffic - Commercial and Operations The Traffic Department comprises two main streams - Commercial and Operations. The Commercial Department is responsible for marketing, sale of transportation...

Chapter 4 - Mechnical-Zonal HQRS/Workshops/Production Units

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Report No.25 of 2013 (Railways) j Chapter 4 Chapter 4 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is mainly responsible for management of - > Train operations by ensuring Motive Power availability, Crew...

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30 August 2012

Compliance

Report No. 13 of 2012 - Compliance Audit on Observations, Union Government(Civil)

This Report contains significant audit findings which arose from the compliance audit of the financial transactions of Civil Ministries. It contains 12 chapters. Chapter I gives a brief introduction while Chapters II to XI present detailed audit...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 - Ministry of External Affairs

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Delay by the service provider to open the centre at Barcelona constituted violation of contractual obligations. 3.1.8 Improper utilisation of budgetary allocation The Ministry of Finance allocated a sum of 39 crore in April 2008 for improvement of infrastructure facilities in the consular............

Annexures

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Beijing 40. Kuala Lumpur 71. Rome 10. Birmingham 41. Kuwait 72. Santiago Bratislava 11. 42. Kyiv 73. Seoul 12. Brussels 43. Lagos 74. Shanghai 13. Budapest 44. Lebanon 75. Singapore 14. Cairo 45. Ljubljana 76. Stockholm 15. Canberra 46. London 77. Suva 16. Chicago 47. Luanda 78. Sydney 17.............

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13 August 2013

Financial

Report No. 12 of 2013 - Compliance Audit on Railways Finances, Union Government (Railway)

Pages Preface (iii) Executive Summary (iv) CHAPTER 1 – State of Finances Summary of Current Year’s Fiscal Transactions 1.1 1 Reliability of Budget Estimates 1.2 2 Fiscal Transactions in 2011-12–An overview 1.3 3 Resources of IR 1.4 4 Unrealized Earnings 1.5 9 Cross-Subsidization 1.6 10............

Sector:

Transport & Infrastructure

Appendices

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The two sets of figures should be sent to the Railway Board both for the Revised Estimates for the current year and the Budget Estimates for the following year 314 Earnings from each class of passenger traffic viz.. Air ER, In ER, NWR and SCR, earnings conditioned. First and Second, should............

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