Audit Reports

28 November 2014

Performance

Report No. 21 of 2014 - Performance Audit of Special Economic Zones SEZs of Union Government, Department of Revenue - Indirect Taxes, Customs

A Special Economic Zone is a geographical region within a Nation-State in which a distinct legal frame work provides for more liberal economic policies and governance arrangements than prevail in the country at large. The geographical areas thus...

Sector:

Taxes and Duties

Chapter 6 - Monitoring, evaluation and Control

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Annual Statement of Revenue forgone under Central Tax System presented along with the Union budget by the Ministry of Finance quantifies the tax expenditure/ revenue forgone under various schemes. The tax expenditure on SEZs for the period from 2006 to 2013 works out to 83104.76 crore on............

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04 August 2014

Performance

Report No. 18 of 2014 - performance Audit on Planning and Implementation of Transmission Projects by Power Grid Corporation of India Limited and Grid Management by Power System Operation Corporation Limited of Union Government, Ministry of Power

Inter state and intra state power transmission systems are inter connected and together constitute the grid. In 1984, a working group constituted by Government of India (GOI) for development of 'National Grid' recommended formation of a separate...

Sector:

Power & Energy

Chapter 6 - Project Implementation and Execution

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CHAPTER - 6 Project Implementation and Execution Award of contract involves contract packaging, cost estimation, finalization of qualifying requirements (QR) and bidding documents, calling of tenders, evaluation of bids and finalization of award....

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18 July 2014

Performance

Report No. 14 of 2014 - Performance Audit on Pricing Mechanism of Major Petroleum Products in Central Public Sector Oil Marketing Companies, Union Government, Ministry of Petroleum and Natural Gas

At present, there are three regulated products, viz., High Speed Diesel (HSD), Superior Kerosene Oil (SKO) for Public Distribution System (PDS] and Liquified Petroleum Gas (LPG) for Domestic use. Motor Spirit (MS] or Petrol has been de-regulated...

Sector:

Power & Energy

Chapter 3 - Audit Findings

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products Funding of under recoveries on Chart 27 sale of regulated products is Sharing of under recoveries ( in crore) being done partly by budget allocation for LPG and SKO through ‘LPG (Domestic) and SKO 30297 (PDS Kerosene) subsidy scheme 5621 41000 2002', the balance being shared............

Chapter 1 - Introduction

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level of tariff and duties Transfer of subsidies to fiscal iii) Transfer freight subsidy on budget supplies to far flung areas and V _J subsidies on products to fiscal budget. Necessity for concession is to maintain the supply line to hilly and remote areas, after decontrol of............

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11 February 2014

Performance

Report No. 27 of 2013 - Performance Audit of Rajiv Gandhi Grameen Vidyutikaran Yojana of Union Government, Ministry of Power

Government of India, Ministry of Power (MOP) launched (March 2005) Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) to accelerate the pace of village electrification. MOP subsequently, merged all existing rural electricity programmes of Government...

Sector:

Power & Energy

Chapter 6 - Monitoring and Evaluation

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Chapter 6: Monitoring and evaluation 6.1. X Plan monitoring and evaluation The note to CCEA(February 2005), inter alia, specified that the scheme would be subject to concurrent evaluation and a view on modifications required for implementation...

Annexures

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above, the capital subsidy would be converted into interest bearing loans 13, The expenditure involved on above scheme would be debitable to approved budget grant No. 76 of Ministry of Power for the year 2013-14 and the subsequent years. 14. This issues with the concurrence of Finance Wing vide............

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23 August 2013

Performance

Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

Out of these, 19 sites (all cultural) are currently under the administrative control of the ASI. Two are with the Ministry of Railways, one with the State Government of Rajasthan, six with the Ministry of Environment and Forest and one with a temple Management committee Bodhgaya in Bihar. 3.1............

Sector:

Art, Culture and Sports

Chapter 7 - Financial Management

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The funding made by the Ministry to different institutions is discussed below. 7.1 Attached office-Archeological Survey of India 7.1.1 Budget Estimates and Expenditure The financial position of the ASI depicting the budgetary estimates and expenditure incurred during the period of audit are............

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18 February 2014

Performance

Report No. 28 of 2013 - Performance Audit on Administration of Penalty and Prosecution of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax-Appeals/Commissioner of Income Tax (CIT) is satisfied that there has been non-compliance with or violation of law...

Sector:

Taxes and Duties

Chapter 1 - Introduction

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Report No. 28 of 2013 (Performance Audit) Chapter 1: Introduction 1.1 Introduction The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax- Appeals/Commissioner of...

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07 May 2013

Performance

Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:

Social Welfare

Chapter 4 - Movement of Food grains

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This constitutes a very important role of FCI involving coordination and monitoring of activities with railways authorities, transporters and State Governments, and amongst its different Zonal/Regional Offices. The expenditure incurred by FCI on movement of food grains by rail and road during............

Annexures

_{(PDF 1.75 MB)}

8 The GOI should establish a formal mechanism involving Ministry of Railways Accepted. and Department of Food/FCI to streamline A Co-ordination Committee consisting the movement activities. The existing of Joint Secretary (P&FCI), D/o F&PD, operational constraints of the Railways in Executing............

Chapter 1 - Introduction

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The policies of the Ministry and FCI on construction and augmentation of storage capacity. Performance budget, financial and operational targets set for FCI. 1.15 Audit methodology After a preliminary study and collection of background information, an entry conference with FCI............

Chapter 3 - Storage Management

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Report No. 7 of 2013 Chapter III Storage Management | Status of storage capacity for the Central Pool The primary policy objective of the GOI is to ensure food security in the country through timely and efficient procurement, and distribution of...

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23 April 2013

Performance

Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development

An amount of ` 4,072.99 crore was released by the Ministry between 2008-12 to states for use in the subsequent financial year, in contravention of budgetary provisions and General Financial Rules. Also, excess funds of ` 2,374.86 crore were released by the Ministry to six states, either due to............

Sector:

Agriculture and Rural Development

Annexures

_{(PDF 1.51 MB)}

Assam 4 2 to 8 2. Bihar 54 Plan without date 3. Chhattisgarh Records were not produced 4. Goa 4 No Plan only Labour Budget 5. Himachal Pradesh 9 Records were not produced 6. Jharkhand 1 5 to 12 7. Karnataka 16 Records were not produced 8. Kerala 13 Actual dates were not available 9. Madhya............

Chapter 4 - Capacity Building

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Regular newspaper advertisements, railways tickets, trade fair tickets were also used as medium of communication. The Ministry was also reviewing IEC initiatives carried out by districts and states. The fact remains that several states had not formulated IEC plans and the level of............

Chapter 11 - Monitoring and Evaluation Mechanisms

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during field visit by Area Officer, Regional Review meetings, visits by officers of the Ministry and in Empowered Committee meetings on labour budget. Performance Audit of 105 Mahatma Gandhi National Rural Employment Guarantee Scheme Chapter 11 - Monitoring and Evaluation Mechanisms The............

Chapter 14 - Conclusion

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V Chapter 14 Conclusion MGNREGA guarantees 100 days of wage employment to every rural household willing to take up manual labour. Performance audit revealed that the intended beneficiaries had not been able to fully exercisetheir rights. In the...

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23 April 2013

Performance

Report No. 5 of 2013 - Performance Audit of Disaster Preparedness in India of Union Government, Ministry of Home Affairs

The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with due care and proper preparation, the...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 7 of Report No. 5 of 2013 - Performance Audit of Civil Disaster Preparedness in India of Union Government, Ministry of Home Affairs

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external aggression) which endangered the tardy implementation of the scheme in security of any life, property, place or various states, the entire budgetary thing. provisions could not be released. The scheme was expected to be completed by 7.4.1 Revamping of Civil Defence set March 2013._ up............

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08 April 2011

Compliance Performance

Himachal Pradesh

Report No. 2 of 2010 - Performance and Financial Audit on Civil of Government of Himachal Pradesh

identification and prioritising the improvement/ maintenance of SHs and MDRs; Terms and conditions of contracts; ¾¾ Land Acquisition Act; ¾¾ Budget and fund allocation procedures; and ¾¾ System prescribed for internal control, quality control and monitoring o\ f works. ¾¾ 1.1.6 Audit............

Sector:

Agriculture and Rural Development |

Education, Health & Family Welfare |

Social Infrastructure

Preface

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identification and prioritising the improvement/ maintenance of SHs and MDRs; Terms and conditions of contracts; Land Acquisition Act; > Budget and fund allocation procedures; and System prescribed for internal control, quality control and monitoring of works. 1.1.6 Audit............

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