Audit Reports

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered......

The visits were made only when problems were reported and as a general procedure, verifications were not made. Audit noticed that M/s. S.S. Logistics was working as CFA in Zirakpur, Punjab and Punchkula, Haryana for supply of products in Chandigarh, Haryana and Punjab. HLL had to terminate the......

IFCI Factors Limited (the Company) offers corporate loans/short term loans to the customers for general purpose/augmenting their working capital. These loans are backed by suitable security in the form of pledge of listed shares/equitable mortgage of tangible properties. In order to meet......

Accordingly, M/s Zesco served (March 2009) notice to BHEL pursuant to Clause 27.4 of the General Conditions of Contract (GCC) of an overheating defect for the purpose of Clause 27.2 of GCC. Since both the parties failed to resolve the issues, M/s Zesco preferred (May 2012) arbitration against......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 23 May 2016 and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 May 2016 Comptroller and Auditor General of India 134......

result of test check of accounts of records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 143 (6) of the Companies Act, 2013 or the statutes governing the particular Corporations. 2. The Report contains 32......

The company’s reply should be viewed in the light of the fact that despite the orders (22 July 2014) of Deputy General Manager (Marketing) for hiring of godowns on tendering basis, the Company has not adhered to the procedure (February 2016). 1 The scope of work under the railhead contract......

to the borrower under consortium, process of loan application, assessing adequacy of security, eligibility of borrower, loan exposure risks, general as well as special terms and conditions, decision regarding loan disbursement, etc. were to be made in accordance with the instant policy......

CPWD also provides maintenance services to the General Pool Residential Accommodation (GPRA) and Central Government Buildings. MoUD introduced a computer software viz. Government Accommodation Management System (GAMS) in November 2001 with the aim of creating a transparent, cormption free and......

Audits are conducted on behalf of the Comptroller a nd Auditor General (C&AG) as per the Auditing Standards 1 approved by him. These standards prescribe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse,......

Thus, the expenditure should be classified as advances instea d of revenue expenditure. This resulted in overstatement of Management and General Administrat ion Expenses and understatement of ‘Advances and Loans to Subsidiaries/Ports/Trusts’ u nder Current Assets and profit before tax by `......

3 Consulate General of India, Vancouver did not prov ide data on misuse of passports for the period from June 2010 to December 2010. 4 Least exchange rate for the month of May 2011 1C$ =` 44.69 during the period June 2010 to February 2013 has been considered for calculating l oss of revenue in......

farmers in the demonstration of technologies; and Purchase of equipment items in accordance with provisions contained in General Financial Rules. Audit observed that no agreement was signed by the Institute with PU, USA. Further, the Board of Governors (August 2009) approved to approach Ministry......

This resulted in loss of one month rent of 0.63 crore. The Secretary General, AEPC while accepting (September 2015) the audit observations stated that undue extension of lease period on highly favourable terms was granted to M/s TUL despite the absence of any such provisions in the principal......

In 2004, it was decided that part of the financial requirements for construction of the building may be met from the provisions for Integrated General Pool Office Complex and the cost of land paid earlier would be adjusted against the construction cost. Failure of the user departments to......

New Delhi (MUKESH PRASAD SINGH) Dated: 27 April 2016 Director General of Audit Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 28 April 2016 Comptroller and Auditor General of India 192......

comp liance audit of financial transactions of the Ministries/Departments of the U nion Government and their autonomous bodies under the Economic/ General and S ocial Services. The instances mentioned in this Report are those wh ich came to notice in the course of test audit for the period......

The Director is the executive head of SRFTI. SRFTI is audited under Section 14(1) of the Comptroller and Auditor General’s (DPC) Act 1971. A audit was conducted on the academic activities of the SRFTI covering the period 2010-11 to 2014-15 and audit findings are discussed in the......

In response to a clarification sought (2 December, 2010) by ACI, while the tendering process for acquisition of aircraft was i n progress, Director General Civil Aviation (DGCA) informed ACI (30 December, 20 10) that CTLS aircraft had been accepted by DGCA since type rating certificate had been......

Ram Manohar Lohia Hospital, Delhi. Two of these equipment, valuing t 2.40 crore could not be put to use as of December 2015. General Financial Rules1 (GFR) stipulate that every authority delegated with the financial powers of procuring goods/services in public interest shall have the......

Report No. 11 of 2016 CHAPTER XIII: NITI AAYOG Unique Identification Authority of India 13.1 Avoidable expenditure on Annual Maintenance Contract Unique Identification Authority of India (UIDAI) in contravention of the provisions of the contract...

Payment of INR 1110.90 million as compensation on F ree Issue Material In four cost plus contracts relating to constructio n of OT awarded by RIL in general payment of compensation w as to be made to the vendors only on the cost incurred by th em. However, these contracts also provided for......

State‟s per capita income at current prices also increased from ` 44,263 in 2013 -14 to ` 49,480 in 2014 -15 . General and financial data relating to the State are given in Appendix 1.1 (Part -D), Ap pendix 1. 3 and Appendix 1.4 . Gross State Domestic Product (GSDP) GSDP is the market va lue of......

3 3 and above 15,981 4,563.7 6 15, 714 4,405.97 Total 20,012 14,909.8 9 19,648 14,332.13 Source of data : Data compiled by O/o the Accountant General (A&E), Assam Out of 19,648 UCs worth ` 14,332.13 crore pending as of March 2015 , UCs (15,714 Numbers) involving ` 4,405.97 crore were......

2.2 Audit of Appropriation Accounts for the current year Audit of appropriation by the Comptroller and Auditor General of India (C&AG) seeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the......

figures and 34 carried out full reconciliation of departmental expenditure figures with those reflected in the books of Office of the Accountant General (A& E), Assam. (Para -2.3.2) Financial Reporting State Government’s compliance with various rules, procedures and directives was......

and Sewerage Development Board BEs Budget Estimates BCR Balance from Current Revenue CAGR Compound Annual Growth Rate C&AG Comptroller and Auditor General of India CE Capital Expenditure CFS Consolidated Fund of State COs Controlling Officers CSF Consolidated Sinking Fund DCC Detailed......

a nd  Expenditure of major Revenue earning Departments under Revenue  Sector  conducted  under  the  Comptroller  and  Auditor  General’s  (Duties,  Powers  and Conditions of Service) Act, 1971. ......

was made in para 5.8.4.1 of th e Performance Audit on ‘Receipts under State Excise’ incorporated in the Report of the Comptroller and Auditor General of India for the year 2012-13, Revenue Sect or, Government of Assam regarding absence of a system in the Office of the Superintendents of......

ABLE O CON TENTS Particulars Paragraph Page Preface v Overview vii-xi CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 – 1.1.4 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 5 Evasion of tax detected by the......

(Paragraph 1.9.1) OVERVIEW I. GENERAL This Report contains 46 paragraphs suitably clubbed into appropriate captions relating to non/short levy of taxes/duties/royalty, interest and penalty etc., loss of revenue, irregular exemption, unfruitful expenditure and other irregularities. It also......

The accounts of Government companies are audited by the Comptroller and Auditor General of India (CAG) under th e provisions of the Section 143 of the Companies Act, 2013. The accounts cert ified by the Statutory Auditors (Chartered Accountants) appointed by th e Comptroller and Auditor......

It also stated that, due to a similar comment incorporated in the Report of Comptroller an d Auditor General of India for the year 2005-06 (Commercial), the Company had enhanced the sa le price for which the sale was adversely affected. As regards collection of Clean Energy cess, the Company......

The Managing Director is the Chief Executive of the Company and is assisted by an Assistant General Manager (Infrastructure), three Senior Managers and one Accounts Officer. As on March 2015, there were 10 Directors on the BoD of the Company. Fu rther, during the period covered under Audit......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON PUBLIC SECTOR UNDERTAKINGS FOR THE YEAR ENDED 31 MARCH 2015 GOVERNMENT OF ASSAM (REPORT NO. 3 OF 2015) Table of contents......

arrangements, copies of the draft audit paragraphs and draft performance audit were sent to Secretary of the Department concerned by the Accountant General (Audit) with request to furnish replies within six weeks. Excepting the draft performance audit and two draft paragraphs, no replies were......

ULBs falling under General Areas are governed according to the provisions of the AM Act, 1956 and areas falling within the Sixth Schedule Areas a re governed by the rules framed by the respective Autonomous District Councils (ADCs). Rec ommendations of the Assam State Finance Commissions......

2.9 Acknowledgement Accountant General (Audit) Assam acknowledges the cooperation and assistance extended by the Principal Secretary, P&RDD, the Commissioner P&RD, CEOs of ZPs, EOs-cum-BDOs Audit Report on Local Bodies for the year 2014-15 24 of APs and Secretaries of GPs and all other......

2. AP President is the Chairman of each committees i) General Standing Committee Establishment matters, communication, buildings, rural housing, relief against natural calamities, water supply and all miscellaneous residuary matters. ii) Finance, Audit and Planning Committee Finance of the AP,......

2015), an expenditure of `3.10 crore had incurred on the project out of which `1.53 crore was received from the GoI and `1.56 crore was incurred from General Fund of the Jorhat Municipal Board. However, GoI, rejected (December 2013) the change o f site from Chowk Bazar to Pujadubi and instructed......

 Instructions/circulars issued by the State Governme nt and Nodal agencies at State and District level.  General Financial Rules. 5.5 Audit Scope and Methodology The PA covering the period from 2010-11 to 2014-15 was conducted during May-August 2015. The PA commenced with an Entry Conference......

to 2014-15 110 IX Statement showing short collection of kist money from the lessee concerned 111 X Details of schemes implemented but not approved by General Body Meeting of Dibrugarh ZP 111 XI Statement showing the diversion of fund by AP and G P during the period from 2010-11 to 2014-15 112 XII......

The audit has been conducted in conformity with aud iting standards issued by the Comptroller and Auditor General of......

ULBs fal ling under General Areas are (Paragraph: 3.1) (Paragraph: 3.2) (Paragraph: 3.3) (Paragraph: 3.4) (Paragraph: 3.5) (Paragraph: 3.6) (Paragraph: 3.7) Audit Report on Local Bodies for the year 2014-15 x governed according to the provisions of the AM Act, 1956 and areas falling within the......

Chapter-III- General Sector 119 CHAPTER-III GENERAL SECTOR 3.1 Introduction The findings based on audit of State Government uni ts under General Sector feature......

Executive Summary This Report contains 3 2 paragraphs ( Social Sector: 16, Economic Sector: 6 and General Sector: 10, including 3 general paragraphs ), three performance audit reports ( Social Sector : two and General Sector: one) besides one......

Central Assistance ADC Additional Deputy Commissioner AFR Assam Financial Rule AFRBM Assam Fiscal Responsibility and Budget Management AG Accountant General AGVB Assam Grameen Vikash Bank AIFA Assam Infrastructure Financing Authority ALA Assam Land (Requisition and Acquisition) Act, 1 964 AMTRON......

104-105 Welfare of Plain Tribes and Backward Classes Department Extra avoidable and unproductive expenditure 1.4.16 105-107 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 ii Paragraph Page(s) CHAPTER-II ECONOMIC SECTOR Introduction 2.1 109......

1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. This Report presents the......

Appendices 210 Appendix – 3.1 (Reference to paragraph 3.1) Department-wise details of budget provision and expenditure during 2014-15 in respect of General Sector (` in crore) Sl. No. Department Grant No. and Name Budget provision Expenditure Charged Voted Charged Voted Revenue Capital Revenue......

At Zonal level, the Engineering Department is headed by Principal Chief Engineer (PCE) under General Manager of the concerned Zonal Railway. The PCE is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway......

These are headed by Chief Operations Manager (COM) and Chief Commercial Manager (CCM) respectively, who are under charge of General Manager of the concerned Zonal Railway. At the divisional level, the Operating and Commercial Departments are headed by Senior Divisional Operations Manager......

Overhead Electrical Equipment (OHE) its maintenance and operation, planning, electrical coaching stock, operation & maintenance and electrical general power supply, air conditioning, diesel generating set operation and maintenance and water supply. The Signalling & Telecommunication......

At Zonal level, the Department is headed by a Chief Mechanical Engineer (CME) who reports to the General Manager of the concerned Railway. The office of the Member Mechanical of the RB guides the CME on technical matters and policy. At the divisional level, Senior Divisional Mechanical......

Board Chairman Railway Board Member Electrical Member Staff Member Engineering Member Traffic Member Mechanical Financial Commissioner Director General Railway Health Service Director General RPF Chapter 1 Report No. 13 of 201 6 (Railways) 4 At the field level, there are 17 Railway Zones,......

CR Central Railway ADEN Assistant Divisional Engineer CRF Central Road Fund AEN Assistant Engineer CRS Commissioner of Railway Safety AGM Additional General Manager CS Concrete Sleeper ALP Assistant Loco Pilot CSO Chief Safety Officer ARME Accident Relief Medical Equipment CSP Corporate Safety......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. ----------------------------------------------x----------------------------------------------......

Out of limited funds granted, there was surrender of underutilised funds, that established the fact that other reasons like resistance of general public also hindered the progress in elimination of UMLCs. Para 5.2 – Procurement and utilization of stone ballast in IR Ballast forms a major......

 2UJDQL]DWLRQDO6WUXFWXUH At Zonal and Divisional Level: x At Zonal level, General Manager is overall in-charge of the organisation, responsible for planning and administration. He is assisted by Chief Electrical Engineer, Chief Operation Manager, Principal Chief Engineer, Chief Commercial......

6XEXUEDQ7UDLQ6HUYLFHVLQ,QGLDQ5DLOZD\V 5HSRUW1RRI  Page 36 Thus, Indian Railways failed in adopting effective ...