Audit Reports

06 September 2013

Compliance

Report No. 22 of 2013 - Compliance Audit on Union Government (Scientific and Environmental Departments)

1.2 2 Profile of audited entities 1.3 2 Authority for Audit 1.4 4 Planning and conduct of Audit 1.5 5 Significant audit observations 1.6 6 Budget and expenditure controls 1.7 8 Audit of accounts of Autonomous Bodies 1.8 12 Outstanding Utilisation Certificates 1.9 13 Departmentally............

Sector:

Science and Technology |

Environment and Sustainable Development

Chapter 7 - Ministry of Water Resources

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7.1.1.3 The budget allocation and actual expenditure during the last six years is shown below. ('in crore) Table 11- Budget allocation and Expenditure Year Budget allocation Actual expenditure Total Plan Non-Plan Plan Non-Plan Expenditure 2006-07 61.00 23.67 58.74 24.29 83.03 2007-08 33.00............

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13 August 2013

Compliance

Report No. 11 of 2013 - Compliance Audit on Railway, Union Government (Railway)

i TABLE OF CONTENTS Paragraph Pages PREFACE iii OVERVIEW v-vi CHAPTER 1 – TRAFFIC – COMMERCIAL AND OPERATIONS 1 Commercial Publicity in Indian Railways 2-22 Introduction 1.1 3 Organizational Structure 1.2 3 Audit Objectives 1.3 4 Audit criteria, methodology and scope 1.4 4 Sample selection............

Sector:

Transport & Infrastructure

Chapter 2 - Appropriation Accounts

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ReportNo.il of 2013 (Railways) Chapter 2 Chapter 2 - Engineering - Open Line and Construction The Engineering department of Indian Railways has two distinct organizations, namely Open Line and Construction. While the Open Line is responsible for maintenance of all fixed assets............

Annexures

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ANNEXURES Commercial Publicity in Indian Railways Implementation of line capacity augmentation works on High Density Network (HDN) routes Cleanliness and Sanitation in Indian Railways-............

Chapter 1 – Traffic-Commercial and Operations

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revenue potential from commercial publicity primarily devolves on the Traffic Department, a thematic study on 'Commercial Publicity in Indian Railways' was conducted by audit during May to August 2012 covering the period 2009-10 to 2011-12 to evaluate performance of this Department in............

Chapter 4 - Performance Audit on Cleanliness and Sanitation in Indian Railway

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ReporiNo.il of 2013 (Railways) Chapter 4 Chapter 4 Performance Audit on "Cleanliness and Sanitation in Indian Railways" Cleanliness and Sanitation in Indian Railways is a multidisciplinary responsibility and vests with various departments of the Railways............

Abbreviations

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Abbreviations used in the Report IR Indian Railways CR Central Railway ER Eastern Railway ECR East Central Railway ECoR/E. Coast East Coast Railway NR Northern Railway NCR North Central............

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08 August 2013

Compliance

Report No. 13 of 2013 - 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 Comptroller and Auditor General of India under Section 619(3) (b) of the...

Sector:

Finance

Chapter 4 - Ministry of Coal

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Report No. 13 of 2013 CHAPTER IV: MINISTRY OF COAL \_/ Central Coalfields Limited 4.1 Non-revision of beneficiation charges Central Coalfields Limited (CCL) introduced beneficiation charge of ? 130/- per tonne in 2002 on non-core sector consumers...

Chapter – 15 Ministry of Urban Development

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r Consisting of Cabinet Secretary, Secretaries of Ministry of Urban Development, Road Transport and Highways, Railways, Civil Aviation, Home Affairs, GNCTD, Planning Commission, ASI, Revenue, Expenditure, and MD DMRC. 175 Report No. 13 of 2013 DMRC replied (November 2012) that the Mass Rapid............

Chapter 3 - Ministry of Civil Aviation

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Report No. 13 of 2013 CHAPTER in: MINISTRY OF CIVIL AVIATION v_y Airports Authority of India 3.1 Land Management 3.1.1 Introduction The Airports Authority of India (AAI) came into existence on 1 April 1995 with the merger of International Airports...

Index

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Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 13 of 2013 (Compliance Audit Observations) Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Commercial)...

Executive Summary

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Report No. 13 of 2013 EXECUTIVE SUMMARY I Introduction 1. 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 Comptroller and...

Chapter – 11 Ministry of Power

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Report No. 13 of 2013 CHAPTER XI: MINISTRY OF POWER Damodar Valley Corporation 11.1 Ash Management in Thermal Power Stations 11.1.1 Introduction Ash is the residue after combustion of coal for generation of power in coal-based thermal power...

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13 August 2013

Compliance

Report No. 14 of 2013 - Compliance Audit on Customs Union Government, Department of Revenue

there is one annual report and outcome budget for the entire Ministry of Finance with five big departments and numerous RCs. Budgeting issues in Customs receipts Fluctuating gap between Revised Estimates/ Budget Estimates suggests that the ............

Sector:

Taxes and Duties

Chapter 1 - Customs Revenue

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99879 (-)4.07 FY 10 1363736 (-)0.78 83324 (-)16.58 FY 11 1683467 23.45 135813 62.99 FY 12 2344772 39.28 149876 10.35 TGR 25.96 17.83 Source: Union Budget, Exim Data- Department of Commerce Increase in the SAD / CVD components of the customs duty do not correlate with the desired trends in the............

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23 August 2013

Compliance

Report No. 17 of 2013 - Compliance Audit on Indirect Taxes-Central Excise and Service Tax Union Government, Department of Revenue

This Report contains 239 audit observations pertaining to Central Excise duties and Service Tax, having a total revenue implication totalling RS 569.55 crore. The Ministry/department had, till May 2013, accepted audit observations involving revenue...

Sector:

Taxes and Duties

Chapter 1 - Central Excise and Service Tax Revenue

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Under the cenvat credit system, credit is given at each stage for duty paid at earlier stage. The Union budget considers only PLA collection as tax receipts. Even the Economic Survey 2012-13 uses only PLA collections in calculation of tax to GDP ratios.3 1.11 Table 1.4 depicts the Service Tax............

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13 December 2013

Compliance

Report No. 23 of 2013 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2011-12, there were 354 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 released Rs.36247.97 crore towards grants/loans to 222 central autonomous bodies...

Sector:

General Sector Ministries and Constitutional Bodies

Appendices

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Nil 3600.00 25.00 Nil 25.00 NA NA NA NA of Petroleum Technology, Lucknow 760.00 Nil 4086.62 4350.00 Nil 4350.00 38.62 Nil 38.62 300.00 Nil 200.00 Nil Railways 293. Centre for Railway Nil Nil Nil 10011.00 Nil 7013.00 Nil Nil Nil Nil Nil Nil Nil Information Systems, New Delhi 294. Rail Land 1000.00............

Chapter I: General

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An amount of 44.29 crore was retained by RLDA being forfeited sums and interest thereon received on behalf of Ministry of Railways and not transferred to Ministry of Railways as required under rule quoted above. Out of the above amount 40.51 crore pertains to the previous years. The amount............

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06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

diverted for facilitating developmental activities for non forestry purposes like construction of power projects, irrigation projects, roads, railways, schools, hospitals, rural electrification, telecommunication, drinking water facilities and mining etc. 1.2.2 Main components of............

Sector:

Environment and Sustainable Development

Chapter 3 - Collection of Compensatory Afforestation Funds

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Report No. : 21 of 2013 Collection of Compensatory Afforestation Funds 3.1. Introduction As per Forest (Conservation) Act 1980, money is to be collected for compensatory afforestation from user agencies which includes money for Compensatory...

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07 May 2013

Compliance

Report No. 2 of 2013 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

As on 31 March 2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and six...

Sector:

Finance

Chapter 2 - Oversight Role of CAG

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Freight Corridor Short-term Loans and Advances include 28.48 crore Corporation of India Limited being compensation claimed from Ministry of Railways for expenditure on land acquisition instead of 15 crore as per limits prescribed by Ministry of Railways. J & K Mineral Development............

Chapter 1 - Financial Performance of Central Public Sector Enterprises

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4 Report No. 2 of 2013 During the year 2011-12, the Government of India realised ?13,894.05 crore against a budgeted receipt of 40,000 crores on disinvestment. The disinvestment proceeds were from sale of minority shareholding of its shares in respect of following two CPSEs. Name of the............

Chapter 7 - Management of Surplus Cash by CPSEs

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CHAPTER 7 Management of Surplus Cash by CPSE 7.1 Introduction Central Public Sector Enterprises (CPSEs) occupy an important place in the national economy. In the background of the economic reforms in the country, post 1991, the CPSEs in India...

Chapter 6 - Corporate Social Responsibility

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to deal with CSR activities but salary of the staff will not form part of the CSR budget/expenditure. The impact made by CSR activities should be quantified to the best possible extent with reference to baseline data to be created by the CPSEs before start of any CSR project. Meticulous............

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05 August 2011

Performance

Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

4.8 crore/ km (compared to NHAI's estimated cost of Rs. 9.5 crore / km for constructing a four-lane national highway or Indian Railways' estimated cost of about Rs. 4.1 crore/km for constructing railway track) were awarded and executed in an ad hoc and arbitrary manner, with wasteful............

Sector:

Art, Culture and Sports

Annexes

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Operational Budget of Approved 30.11.2005 896.04 15.03.2007 767.00 Organisation Committee of as Non-CWG-2010 plan Loan 16.06.2009 1857.89 05.11.2009 1620.00 3. Budget of OC for overlays of Plan Grant 28.07.2009 400.00 19.03.2010 687.00 CWG-2010 Scheme for preparation of Plan Grant 12.02.2008............

Chapter -25 Renovation and Restoration of Connaught Place

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CHAPTER 25 Renovation and Restoration of Connaught Place Although the project for renovation and restoration of Connaught Place was envisaged in April 2004, it was plagued by undue delays. The original estimated cost ofRs. 76 crore (as of May2005)...

Chapter 9 – Games Planning Consultancy and Overlays

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The reliability of the overlays requirements is also open to question, since there were huge variations in successive budget estimates between September 2009 and January 2010 and there was a substantial curtailment in the awarded quantities (in view of the available budget provision), which............

Chapter 2 – Study Report on 'Preparedness for the XIX Commonwealth Games 2010'

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the agencies; activities of the OC, as well as a Study Robustness and prudence of budgetary Report in April 2010 on preparedness of the Indian Railways for activities related to and financial management for the Games CWG-2010; the main findings of these Study Project; and Reports are............

Chapter 6 – Financial Management of the Games Project

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1200 crore (after setting off operational expenses against estimated revenues from hosting the Games). By contrast, the overall budget estimate for CWG-2010for Go! and GNCTD (including MCD, NDMC and other agencies) as of October 2010 was Rs. 18,532 crore; this excludes investments by other............

Chapter – 26 Other infrastructure Development Activities

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CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In September 2008, GNCTD decided to introduce a TETRA network in time for...

Glossary

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GLOSSARY AAI Airports Authority of India AC Bill Abstract Contingent Bill ACC Appointment Committee of Cabinet ADG Additional Director General AED Automatic External Defibrillator AFE Authorization for Expenditure AGM Annual General Meeting AIBA...

Executive Summary

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4.8 crore/ km (compared to NHAI's estimated cost of Rs. 9.5 crore / km for constructing a four-lane national highway or Indian Railways' estimated cost of about Rs. 4.1 crore/km for constructing railway track) were awarded and executed in an ad hoc and arbitrary manner, with wasteful............

Chapter 12 – Technology

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?I d Real time i nformatioi 1 feed for for scoreboa rds G antes Tin L at venues J websife w OC procured the TSR system from Swiss 12.3.3 Budgeting Timing Omega at a cost of Rs. 112.45 crore The original budget forTSR-related activities (CHF 2,49,90,000) with an additional liability of............

Chapter – 15 Workforce and other Supporting Activities of the Organising Committee

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Even the dates of employment were not mentioned in the bio-data. While it was indicated that Shri Verma belonged to the Indian Railways Service of Mechanical Engineers (IRSME), there is no information regarding his retirement, NOC from his former cadre and re-employment information. We............

Chapter – 30 Health Services for CWG-2010

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equipment, as per the requirements assessed in the HAP. Instead, they floated tenders for concluding one year Rate 30.2.2 Budgeting Contracts (RCs), which could be operated by Although line items for CWG health services DHS and the hospitals. Also, the hospitals retained an option to make............

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28 November 2014

Compliance

Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

on which Action Taken Note received/pending 1.10 7 CHAPTER 2 – TRAFFIC – COMMERCIAL AND OPERATIONS Performance of Weighbridges in Indian Railways 2.1 11-34 Introduction 2.1.1 11 Organizational set up 2.1.2 12 Earlier Audit Report 2.1.3 12 Audit Objectives 2.1.4 13 Audit Criteria,............

Sector:

Transport & Infrastructure

Chapter 5 - Mechanical – Zonal Hqrs/Workshops/ Production units

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Divisional Mechanical Engineers are responsible for implementation of the policies framed by Railway Board and Zonal Railways. The Workshops are headed by Chief Works Managers and report to the CME of the concern Zone. Production Units are managed independently by General Managers reporting............

Annexures

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(including 8 old works of Railway Audit Report No.9 of 2004)- 75 per cent of works selected for Eastern, South Eastern and Northeast Frontier Railways and for other Zonal Railways 100 per cent of works have been selected. Report No.26 of 2014 (Railways) AnnexureI I (Para 5.1.2.1) Statement............

Chapter 3 - Engineering – Open Line and Construction

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Report No.26 of 2014 (Railways) Chapter 3 Chapter 3 - Engineering - Open Line and Construction The Engineering Department of Indian Railways is responsible for maintenance of all fixed assets of Indian Railways such as Tracks, Bridges, Buildings, Roads, Water supply etc.............

Chapter 2 - Traffic - Commercial and Operations

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This chapter includes following two Thematic Audits: (i) Performance of Weighbridges in Indian Railways - In this thematic audit, Audit noticed that Railway Board failed to ensure weighment of all freight traffic. Audit observed that out of 1176 loading points in Indian Railways, 759 did not............

Overview

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2014 (Railways) Overview Overview This Report contains the audit findings of significant nature detected during the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices for the year ended 31 March 2013. The Report contains five chapters. Chapter............

Index

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5 Paragraphs on which Action Taken Note 1.10 7 received/pending CHAPTER 2 - TRAFFIC - COMMERCIAL AND OPERATIONS Performance of Weighbridges in Indian Railways 2.1 11-34 Introduction 2.1.1 11 Organizational set up 2.1.2 12 Earlier Audit Report 2.1.3 12 Audit Objectives 2.1.4 13 Audit Criteria,............

Abbreviations

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Abbreviations used in the Report IR Indian Railways CR Central Railway ER Eastern Railway ECR East Central Railway ECoR/E. Coast East Coast Railway NR Northern Railway NCR North Central............

Chapter 1 – Introduction

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The matters arising out of compliance audit of the transactions incurred out of the Railway Budget by the Ministry of Railways and its field formations pertaining to the year 2012-13 are highlighted in this Compliance Audit Report. This Report presents audit findings of significant materiality............

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