Audit Reports

14 December 2013

Performance

Report No. 18 of 2012 - Performance Audit on Medical Establishments in Defence Services, Department of Defence

4 1.7 Acknowledgement 5 5 Chapter II – Financial Management 6 2.1 Flow of funds 6 2.2 Trends in capital and revenue expenditure 7 2.3 Lack of sound budgetary formulations at any level 8 2.4 Disconnect between Annual Acquisition Plan and budget allotment 14 6 Chapter III – Human resources 16............

Sector:

Defence and National Security

Chapter 1 – Introduction

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objectives The Performance Audit was conducted to obtain reasonable assurance that: Fund allotments made to various echelons were based on sound budgetary formulation and the financial management conformed to the general financial rules; Hospitals are adequately manned with doctors,............

Chapter 3 - Human resources

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Report No.18 of 2012-13 Chapter III: Human Resources Audit objectives: To assess whether: • Doctors, nurses and paramedical staff in hospitals were available as planned and were rationally deployed; and • Measures taken to ensure retention of...

Chapter 7 – Ex-Servicemen Contributory Health Scheme (ECHS)

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Report No.18 of 2012-13 Chapter VII: Ex-Servicemen Contributory Health Scheme (ECHS) Audit Objective To assess whether: • Infrastructure as planned was created. • Norms governing manpower and availability of medical equipment were adhered to;...

Executive Summary

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2. What does this performance audit cover? We took up the perfomrance audit to obtain reasonable assurance that: There existed a sound budgetary formulation, control and expenditure management system conforming to the General Financial Rules; Hospitals are adequately manned with doctors,............

Chapter 2 - Financial Management

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of 2012-13 Chapter II: Financial management Audit objectives: To assess whether: Fund allotments made to various echelons were based on sound budgetary formulations; and Allotment under Capital head was adequate for modernisation of the hospitals through the annual acquisition plan._............

Chapter 5 – Procurement of drugs and quality inspection

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Report No.18 of 2012-13 Chapter V: Procurement of drugs and quality inspection Audit objective: To assess whether: • System of selection of vendors was geared to provide economy and quality in procurement; • System of indenting, provisioning and ...

Chapter 6 – Hospital Administration

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Report No.18 of 2012-13 Chapter VI: Hospital Administration Audit Objectives: To assess whether: • Compliance with procedures relating to different aspects of hospital administration e.g. working of hospital infection control committee and Bio...

Chapter 4 – Medical equipment management

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Performance ofMedical Establishments in Defence Services Chapter IV: Medical equipment management Audit objectives: To assess whether: • Availability of equipment for patient care matched the authorised scales; • Modernisation of hospitals had...

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28 November 2014

Compliance

Report No. 25 of 2014 - Compliance Audit Observations, Union Government, Civil

The action of the Department had the effect of exceeding the budgetary provisions and circumventing Parliamentary............

Sector:

Power & Energy |

Industry and Commerce |

Information and Communication |

Art, Culture and Sports |

Agriculture and Rural Development |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 9 - Ministry of Human Resource Development

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Report No. 25 of 2014 CHAPTER IX : MINISTRY OF HUMAN RESOURCE DEVELOPMENT Department of Higher Education 9.1 Avoidable delays in setting up of permanent infrastructure for IITs The Government of India decided to set up eight new IITs in the...

Chapter 5 - Ministry of External Affairs

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Report No. 25 of 2014 CHAPTER V: MINISTRY OF EXTERNAL AFFAIRS 5.1 Maintenance of bank account outside Government Accounts Embassy of India, Buenos Aires, Argentina operated bank account and carried out transactions of Argentine Peso 41,17,118...

Chapter 10 - Ministry of Information and Broadcasting

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Report No. 25 of 2014 CHAPTER X : MINISTRY OF INFORMATION AND BROADCASTING 10.1 Avoidable payment of demand charges Delay in assessing contracted load and reducing the same as per requirement, resulted in avoidable payment of ? 1.78 crore as demand...

Annexures

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Indira Gandhi 1 02.05.2011 30.06.2013 217342 RashtriyaManavSangrahalaya, Bhopal, Madhya Pradesh 11. Central Institute of Buddhist 2 01.10.2003 August 991462 Studies, Leh, J&K 2013 12. Central Institute of Himalayan 1 20.02.2013 August 61308 Culture Studies, Dahung, 2013 Arunachal Pradesh Total............

Chapter 19 - Union Territories

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The SCI had submitted the budget 6 ISM Code: International Safety Management Code means the International Management Code for the safe operation of Ships and for pollution prevention 121 Report No. 25 of 2014 estimate of 119.62 lakh per month, whereas the rate quoted by L1 in the floated............

Chapter 17 - Ministry of Textiles

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Report No. 25 of 2014 CHAPTER XVII : MINISTRY OF TEXTILES National Institute of Fashion Technology 17.1 Irregular payment towards Housing Benefit Incentive National Institute of Fashion Technology made payment of Housing Benefit Incentive in...

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28 November 2014

Compliance

Report No. 24 of 2014 - Compliance Audit on Hydrocarbon Production Sharing Contracts, Union Government, Ministry of Petroleum and Natural Gas

In 1991, the Government of India (Gol) decided to invite foreign and domestic Private Sector Companies to participate in the development of discovered oil and gas fields, and in some cases, fields partially developed by the National Oil Companies...

Sector:

Power & Energy

Chapter 2 - Audit Findings in respect of KG-DWN-98/3 Block

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2.4.1 Delays in approval of the Work Programme and Budget (WP&B) 2.4.1.1. As per Article 5.10 and 10.11 of the PSC, the annual WP&B for Exploration / Development and Production Operations is to be submitted by the Contractor to the MC not later than 31 December each year in respect of the year............

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20 March 2015

Performance

Report No. 5 of 2015 - Performance Audit on Assessment of Assessees in Pharmaceuticals Sector Union Government, Department of Revenue - Direct Taxes

It further stated that a reference is being separately made to TPL Division for examination during budgetary exercise for 2015-16. Audit is of the view that it is necessary to ensure that the Pharmaceutical Companies deduct the TDS on payments made to contract manufacturers. Ministry may,............

Sector:

Taxes and Duties

Summary of Recommendations

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It further stated that a reference is being separately made to TPL Division for examination during budgetary exercise for 2015-16. Audit is of the view that it is necessary to ensure that the Pharmaceutical Companies deduct the TDS on payments made to contract manufacturers. Ministry may,............

Systemic Issues and Internal Control

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They have an impact on Government revenues and also reflect a significant policy of the Government. The receipt budget of Government of India includes a separate budget document titled "Statement of Revenue Foregone". This statement seeks to list the revenue impact of tax incentives or tax............

Abbreviations

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Report No. 5 of 2015 (Performance Audit) Abbreviations ACIT Assistant Commissioner of Income Tax Addl. CIT Additional Commissioner of Income Tax AO Assessing Officer AIR Annual Information Report AST Assessment Information System AY Assessment Year ...

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05 May 2015

Performance

Report No. 13 of 2015 - Performance Audit on Import and Export Trade Facilitation through Customs Ports Union Government, Department of Revenue-Indirect Taxes,Customs

The Indian economy is one of the fastest growing economies among the emerging markets today. One important cause is the rapid growth in international trade. In order to sustain the current pace of export growth in a highly competitive global market, ...

Sector:

Taxes and Duties

Chapter 4 - Implementation of Trade Facilitation Measures

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DoR in their reply (January 2015) stated that Single Window Project with other Regulatory agencies is being formulated. This is one of the Budget announcements made by the Finance Minister for the Budget 2014. The timeline for implementation of the Single Window Scheme may be intimated to audit.............

Chapter 1 - Introduction

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issues evidenced from the Foreign Trade Policies 2004-09/2009-14, Govt, of India (Allocation of Business) Rules; Strategic Plan; Outcome budget; Result Framework Document; facilitation report of MoC&l,; RBI report on transaction cost; report of Planning Commission, three reports on............

Abbreviations

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Report No. 13 of 2015 (Performance Audit) Abbreviation AA Advance Authorisation ACC Air Cargo Complex ACP Accredited Client Programme ADC Assistant Drug Controller AEO Authorized Economic Operator APEC Asia Pacific Economic Cooperation APEDA...

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08 May 2015

Performance

Report No. 17 of 2015 - Performace Audit on Design, Development, Manufacture and Induction of Light Combat Aircraft of Union Government, Defence Services - Air Force

Indian Air Force (IAF) was operating MIG-21 series of aircraft manufactured during 1966 to 1987 and majority of these aircraft were expected to be phased out in the 1990s, thereby resulting in significant fall in combat level of IAF. Thus, IAF...

Sector:

Defence and National Security

Chapter 2 - Project Progress

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Performance Audit on 'Design, De\’elopment, Manufacture and Induction of Light Combat Aircraft’ r ^ CHAPTER II: PROJECT PROGRESS L Objective: To examine the execution of the LCA project to assess the achievement of Air Staff Requirement _and...

Executive Summary

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Performance Audit on 'Design, Development, Manufacture and Induction of Light Combat Aircraft' EXECUTIVE SUMMARY Background Indian Air Force (IAF) was operating MIG-21 series of aircraft manufactured during 1966 to 1987 and majority of these...

Chapter 4 - Manufacture and Induction of LCA

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Performance Audit on 'Design, Development, Manufacture and Induction of Light Combat Aircraft’ CHAPTER IV: MANUFACTURE AND INDUCTION OF LCA Objective: To examine and assess whether manufacturing of LCA (AF) including setting up of manufacturing...

Chapter 1 Introduction

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Performance Audit on 'Design, Development, Manufacture and Induction of Light Combat Aircraft’ CHAPTER I: INTRODUCTION L 1.1 Introduction Government of India (Gol) sanctioned (August 1983) design, development and manufacture of Light Combat...

Chapter 3 - Development of Indigenous Capability

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Performance Audit on 'Design, Development, Manufacture and Induction of Light Combat Aircraft’ CHAPTER III: DEVELOPMENT OF INDIGENOUS CAPABILITY Objective: To assess whether Indigenous capability was _developed through LCA programme_ 3.1 Absence...

Chapter 5 - Conclusion

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Performance Audit on 'Design, Development, Manufacture and Induction of Light Combat Aircraft’ CHAPTER V: CONCLUSION Indian Air Force (IAF) was operating MIG-21 series of aircraft manufactured during 1966 to 1987. Majority of these aircraft were...

Preface of Report No. 17 of 2015 - Full Report

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Performance Audit on 'Design, Development, Manufacture and Induction of Light Combat Aircraft' Preface rhis Performance Audit Report for the year ended March 2014, has been prepared for submission to the President of India under Article 151 of the...

Index

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Design, Development, Manufacture and Induction of Light Combat Aircraft Report of the Comptroller and Auditor General of India Presented in Lok Sabha on: Laid in Rajya Sabha on: Union Government Defence Services (Air Force) Performance Audit No.17...

Annexures

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Performance Audit on 'Design, De\’elopment, Manufacture and Induction of Light Combat Aircraft’ ANNEXURE-I (Refer Para 1.4) Financial progress of the LCA programme (? in crore) Period Brief Date of Sanctioned cost - FE within bracket Actual...

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05 May 2015

Compliance

Report No. 8 of 2015 - Compliance Audit on Customs Union Government, Department of Revenue

receipts. Table 1.6: Budget and Revised estimates, Actual receipts Cr.` Year Budget estimates Revised budget estimates Actual receipts Diff. between actuals and BE % variation between ............

Sector:

Taxes and Duties

Chapter 6 - Mis Classification of Goods

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Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER VI MIS-CLASSIFICATION OF GOODS During test check (May 2012 to April 2014) of records, we noticed that assessing officers mis-classified various imported goods which caused...

Chapter 1 - Department of Revenue-Customs Revenue

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83324 (-) 17 10 FY 11 1683467 23 135813 63 10 FY 12 2345463 39 149328 10 10 FY 13 2669162 14 165346 11 10 FY 14 2715434 2 172033 4 10 Source: Union Budget, EXIM Data- Department of Commerce 4 IEC is issued by DGFT, Delhi to every importer/Exporter. 5 http://commerce.nic.in/trade/international 4............

Chapter 7 - Duty Exemption/Remission Schemes

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?) Duty foregone 2011-12 2012-13 2013-14 Total EPCG 9672 11218 8990 29880 SFIS 555 590 639 1784 Total 10227 11808 9629 31664 Source: Union Receipt Budget, CBEC DDM 7.4 While announcing highlights of annual supplement 2013-14 of Foreign Trade Policy it was declared that under SFIS scheme,............

Annexures

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ANNEXURES Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.25) _(lakh K) SI Draft Field office Brief subject Amount Amount Amount Name of the No. Audit name objected Accepted recovered...

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30 April 2015

Performance

Report No. 10 of 2015 - Performace Audit of Capacity Expansion of Rashtriya Ispat Nigam Limited, Union Government, Ministry of Steel

and Minutes of the meetings of the Board of Directors and its sub-committees; Sustainability Plan, Corporate Plan, Annual Plans and Annual Budgets; Consultant and Committee Reports containing the progress of tender ﬁnalisation, order placement, execution of the capacity............

Sector:

Transport & Infrastructure

Chapter 2 - Planning

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Report No. 10 of 2015 CHAPTER -2: PLANNING 2.1 PROJECT INITIATION 2.1.1 DIFFERENCES IN CAPACITY ENVISAGED The Corporate Plan 2020 of RINL envisaged (February 2007) increase of steelmaking capacity up to 6.8 MTPA by 2009-10, 8.5 MTPA by 2011-12, 13...

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05 May 2015

Compliance

Report No. 7 of 2015 - Compliance Audit on Indirect Taxes - Central Excise Union Government, Department of Revenue

composition 4 1.7 Central Excise receipts vis-à-vis Cenvat credit utilised 4 1.8 Central Excise revenue from major commodities 6 1.9 Tax base 7 1.10 Budgeting issues in Central Excise 7 1.11 Central Excise revenue forgone under Central Excise Act 8 1.12 Trade facilitation 9 1.13 Arrears of............

Sector:

Taxes and Duties

Chapter 2 - Central Excise Duty on Iron and Steel Products and articles thereof

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter II Central Excise Duty on Iron and Steel Products and articles thereof 2.1 Introduction India is the fourth largest steel producer in the world and Iron and steel was among the top three...

Chapter 3 - Central Excise duty on Petroleum, Oil and Lubricant Products

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Report No. 7 of 2015 (Indirect Taxes-Central Excise) Chapter III Central Excise duty on Petroleum; Oil and Lubricant products 3.1 Introduction The Mineral fuels, Mineral Oils and products of their distillation, bituminous substances and mineral...

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05 May 2015

Performance

Report No. 11 of 2015 - Performance Audit of Rashtriya Krishi Vikas Yojana RKVY, Union Government, Ministry of Agriculture

Rashtriya Krishi Vikas Yojana (RKVY) was launched in the XIth Five Year Plan against a backdrop of faltering agriculture growth in the previous decades as the growth rate of agriculture and allied sectors decreased from 4.8 per cent in the Eighth...

Sector:

Agriculture and Rural Development |

General Sector Ministries and Constitutional Bodies

Annexures

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system modules for different agro-eco 2.70 systems of Hyderabad Karnataka Uttar Pradesh (2011-12) Agriculture _6), Natural cultivation through Zero Budget Method 0.27 7) Saturation of entire villages of the State with credit cards 13.07 8) Village-wise/farmer-wise fertilizer mapping in Kanpur............

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