Audit Reports

of the train in which he/she is booked, is to be served, as far as possible, two hours before he/she is due to report for duty and notice is generally not served to running staff working on fixed links. Further, as per rules19 different running staff members are generally required to sign on......

 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2015 has been prepared for submission to the President of India under Article 151 of the Constitution of......

(SUMAN SAXENA) Deputy Comptroller and Auditor General New Delhi Dated: 23 November 2015 Countersigned (SHASHI KANT SHARMA) Comptroller and Auditor General of India New Delhi Dated: 23 November 2015 Report No. 47 of 2015 Page 61......

As per Indian Railway General and Subsidiary Rules (NR-2011), Automatic Signaling training becomes due after one year and as per CRIS documentation on Business Logic for CMS (2006), Automatic Signaling training becomes due in six months. In Delhi division, in three cases, due dates of next ASIG......

 Report of the Comptroller and Auditor General of India On Information Technology Audit of Crew Management System in Indian Railways for the year ended March 2015 Laid in Lok Sabha/Rajya......

New Delhi (PRASENJIT MUKHERJEE) Dated : 26 November 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 26 November 2015 Comptroller and Auditor General of India Performance Audit on PPP Projects in Major Ports......

materials 85 NMPT LNG Terminal 2600.00 2.50 pipeline 86 NMPT Container Terminal in Western Dock 300.00 3.00 Pipeline 87 CoPT Development of General Cargo Terminal at Q8-Q9 198.20 4.23 pipeline Berths (restructured as Modernisation of Coal Handling) 88 JNPT Development of Additional......

49 of 2015 39 FA&CAO Financial Advisor and Chief Accounts Officer 40 GCB General Cargo Berth 41 GDP Gross Domestic Production 42 Gol Government of India 43 GSPCB Goa State Pollution Control Board 44 HoD Head ofDepartments 45 ICTT International Container TransshipmentTerminal 46 IE Independent......

On a reference in this regard, Solicitor General opined that PSAMIPL could not be debarred from fresh bidding. The RFP was issued (December 2013) and PSA Bharat Investment Private Ltd. (PSABIPL) with a revenue share of 35.79 per cent stood H-l again. The LoA was issued in February 2014 and the......

as per gross revenue statement was 34071 and 43644 TEUs for the year 2009-10 and 2010-11 respectively whereas in the proposal submitted to TAMP for general revision of SoR, the same was indicated as 39002 TEUs and 51593 TEUs for the year 2009-10 and 2010-11 respectively. (c) Based on Audit......

All the recommendations, except 8.2. l(ii), were generally accepted by MoP/CPSEs. In respect of recommendation 8.2.1 (ii), MoP stated that this was a regulatory issue to be taken / 46 / Report No. 41 of 2015 care of by CERC. However, Audit feels that in view of larger public interest as per the......

As the problem persisted for were not opening due to concluded in three years, General Manager/DGPS suggested (October damages of underwater October 2009 2009) replacement of existing servomotor with higher parts by silt. During itself of the need capacity servomotor in one of the units on......

has been prepared in accordance with Regulations on Audit and Accounts, 2007 and Performance Audit Guidelines, 2014 of the Comptroller and Auditor General of India. Audit wishes to acknowledge the co-operation received from NHPC, SJVN, THDC, NHDC and Ministry of Power, Government of India at......

(ESW), Department of ESW under MoD Adjutant General (AG) Exercising both Administrative and Technical control of the Scheme. under IHQ of MoD (Army) (i) Administrative Control. Through formation Headquarters for day to day functioning of the Scheme and implementation of policies. (ii)......

Non reduction of 10 per cent package rate for treatment in General ward As per the order issued by Ministry of Health and family welfare (MoH&FW) in August 2010, the package rates were for Semi-private ward. If the beneficiary was entitled for General ward, there would be a decrease of 10......

 Report of the Comptroller and Auditor General of India on Implementation of Ex-servicemen Contributory Health Scheme for the year ended March 2015 Union Government (Defence......

 r \' PREFACE This Report of the Comptroller and Auditor General of India contains the results of review of \'Implementation of Ex Servicemen Contributory Health Scheme\'. The period covered in the audit......

(Paragraph 2.3.4) Non disposal of life expired medicines/drugs As per guidelines issued by the Director General Armed Forces Medical Services, the vendor is liable to replace medicines lying unconsumed, if informed three months before date of expiry of shelf life of the medicine. However, AFMSD......

Need for reconciliation for monthly bank and cash book balances be enforced. (Parag Prakash) New Delhi Director General of Audit Date: 05 December 2015 Defence Services Countersigned New Delhi (Shashi Kant Sharma) Date: 05 December 2015 Comptroller and Auditor General of India 48......

Admn. Commissionerate Administration COW Certificate of warehousing CX Central Excise DAR Draft Audit Report DC Deputy Commissioner DG Director General DGS Director General, Systems DG (Systems) Directorate General, Systems and Data Management DSR Dispute Settlement Resolution EOU Export......

 Report of the Comptroller and Auditor General of India for the year ended March 2015 Working of Automation of Central Excise and Service Tax Union Government Department of Revenue......

Recommendation No.5 Provision may be inserted in ACES at field level for generation of customised reports in general and MTR in particular to minimise manual reporting and the related discrepancies in reports. Ministry in its reply stated (October 2015) that unless completeness and correctness......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from the Department of Revenue, Central Board of Excise and Customs and its field formations at each stage of the......

The Performance Audit was conducted in 40 selected Commissionerates apart from the office of the Directorate General of Systems and Data Management. The Performance Audit revealed certain inadequacies both of system as well as compliance issues relating to the working of ACES. a. There was no......

New Delhi (HIMABINDU MUDUMBAI) Dated: Principal Director (Service Tax) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India 42......

Taking cognizance of the risks, the Controller General of Defence Accounts (CGDA), New Delhi instructed all Controllers of Finance and 130 Report No. 44 of 2015 (Defence Sen’ices) Accounts (Factories)64 in October 2007, not to accept advance issue vouchers without despatch particulars.......

The original price quoted in bid of September 2002 was `1.87 lakh per unit. Directorate General of Ordnance Services, Army HQrs, New Delhi placed an indent on OLF, Dehradun in February 2007 for procurement of 455 numbers of II Sight at a total cost of `23.30 crore (cost per unit `5.12 lakh),......

He reports to the Director General Defence Estates (DGDE), New Delhi, under the Ministry of Defence (MoD), through Principal Director of Defence Estates (PDDE), posted at each Command HQ of the Army. The CEO is independent of the Army and is the civil executive interface of the civil......

Ordnance Factory Board (OFB) functions under the administrative control of the Department of Defence Production and is headed by Director General, Ordnance Factories. Thirty-nine factories are responsible for production and supply of ordnance stores to the armed forces. Defence Public Sector......

BPC : Bulk Production Clearance C CKD : Complete Knocked Down CQA : Controller of Quality Assurance CQB : Close Quarter Battle D DGQA : Directorate General of Quality Assurance DRDO : Defence Research and Development Organisation E ESR : Electro Slag Remelting F FAB : Failure Analysis Board FDI......

The Lab is functioning under the technical control of the Director General Missilesand Strategic System (MSS) since September 2013 and is headed by a Director. The Lab conducts basic and applied research in the fields of high explosivesprocessing, detonics and shock waves dynamics blast......

Indecisiveness regarding inclusion of Comprehensive Annual Maintenance Contract (CAMC) in the contract for procurement of Hi-Lo beds by the Director General Armed Forces Medical Services (DGAFMS) led to retendering, resulting in extra expenditure of ^63 lakh in procurement of 1406 beds.......

Inflated CMD results in infructuous payments of fixed charges on minimum billable demand, which is generally 75 per cent of CMD. Similarly, under-estimated CMD may result in payment of penal charges for drawl of excess demand. In case of variation in both, the GE should timely get the revised......

171 Pre-order stage for participation in tender and post-order stage for Quality, order execution, price, delivery, after-sales service and general 172M/s Engineering Steel (701288), Sri Ramanuja Industries (701978), Steel Cast Limited(702000), Trident Fabrications (702081) and ArniMech......

44 of 2015 (Defence Sendees) CHAPTER V: BORDER ROADS ORGANISATION 5.1 Avoidable expenditure due to acceptance of contract at higher rates Director General Border Roads could not accord approval to lowest tender due to delay in concurrence by the Integrated Financial Adviser (IFA) within the......

This Report of the Comptroller and Auditor General of India contains the results of audit of the financial transactions and performance reviews of projects/schemes of Ministry of Defence pertaining to Army, Ordnance Factories, Department of Defence, Department of Defence Production, Defence......

 Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings......

Annual Work Plan and Budget prepared by various states. • General Financial Rules. Performance Audit of Mid Day Meal Scheme 9 Report No. 36 of 2015 Data on enrolment, attendance, retention and nutritional status of the children. System of measurement for assessment of......

Punjab The Ministry sanctioned grant of \' 50 crore and \' 25.16 crore for the financial year 2011-12. In April 2012, General Manager, MDM Cell, Government of Punjab informed that \' 75.15 crore released during 2011-12 remained unutilised as on 01.04.2012 due to non-release of these funds to MDM......

However, contrary to the guidelines the funds were utilized at Directorate/District level. The Director General of School Education (DGSE), Punjab stated that MME funds were not released to schools and were utilized at HQ level on account of salary and other expenditure. However, concerned......

New Delhi (MUKESH PRASAD SINGH) Dated: 19 November 2015 Director General of Audit Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 November 2015 Comptroller and Auditor General of India Performance Audit of Mid Day Meal Scheme 95......

The audit has been conducted in conformity with the auditing standards issued by the Comptroller and Auditor General of India. Performance Audit of Mid Day Meal Scheme -[ )-......

The Secretary, General Education Department also informed audit that the quantity was in excess Performance Audit of Mid Day Meal Scheme 29 Report No. 36 of 2015 of requirement. Though the stipulated quantity was debited in MDM accounts, actual utilization was of lesser quantities and the......

Commission DCP De-Centralised Procurement DEO District Education Officer DFCSCAD Department of Civil Supplies and Consumer Affairs DGSE Director General of School Education DRDA District Rural Development Agency DSE District Superintendent of Education DSE&L Department of School Education &......

 Report No. 35 of 2015 CHAPTER -1 Introduction 1.1 GENERAL INFORMATION ABOUT THE AUDITEE The Ministry of Home Affairs (MHA) has a wide spectrum of responsibilities, the Chapter - I: Introduction......

 Performance Audit of Construction Activities in Central Armed Police Forces Report of the Comptroller and Auditor General of India Union Government (Civil) Ministry of Home Affairs Report No. 35 of 2015 Report of the Comptroller and Auditor General of India......

After the approval of Director General (DG) of each CAPF, these are forwarded to MHA. These plans are the blue print based on which budgetary requirement for each year is prepared by CAPFs. 12th five year plan activities were submitted by forces to MHA in 2011-12. Till 2010-11, MHA allocated......

The MHA in August 2007 accorded approval for ^ 5.77 crore towards the cost of 85 acres of land. Owing to the general public unrest in the state, the Assam Government after 6 years (June 2013) handed over a piece of land measuring 33.05 acres (cost ^ 3.76 crore) at another location called......

as explained in the succeeding paras : 4.3.1 Delay in tendering process CPWD generally takes a time limit of three to six months (from the date of AA/ES) for Chapter - IV : Construction award of work. This included (i) time for pre-tendering work such as preparation and Activities (Issue......

Chapter - IX : Conclusion New Delhi (MUKESH PRASAD SINGH) Dated: 17 November 2015 Director General of Audit Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 November 2015 Comptroller and Auditor General of India Performance Audit of Construction Activities in CAPFs......

AA & ES Administrative Approval & Expenditure Sanction 3. AR Assam Rifles 4. AE Assistant Engineer 5. AGM Assistant General Manager B 6. BHU Banaras Hindu University 7. BOP Border Out Post 8. BOQ Bill of Quantities 9. BOO Board of Officers 10. BG Bank Guarantees 11. BSF Border Security Force C......

The audit has been conducted in conformity with the auditing standards issued by the Comptroller and Auditor General of India. Performance Audit of Construction Activities in CAPFs iii......

This aspect was mentioned in the Reports of the Comptroller and Auditor General of India on the Accounts of the Union Government for the year ended 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, and 2013-14 successively but no action has been taken by the Government even after a lapse of......

At present three separate object heads are being operated to capture this expenditure. These are object head 31-Grants-in-aid General; 35- Grants for creation of Capital Assets; and 36-Grants-in-aid Salaries. The object head ‘35-Grants for creation of Capital Assets’ was opened from the......

 Report of the CAG on Union Government Accounts 2014-15 Annexure 1.1 (Refer to paragraph 1.3.2 (c)) 1. Claims relating to fertiliser subsidies submitted to the Union Government by National Fertilisers Ltd. __(? in crore) 2010-11 2011-12 2012-13...

The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective grants. The Comptroller and Auditor General of India submits......

to FRBM Act (May 2012) was introduction of a new Section (7A) which provides that “the Central Government may entrust the Comptroller and Auditor General of India to review periodically as required, the compliance of the provisions of this Act and such reviews shall be laid before both Houses......

 4ire«Aci Report of the Comptroller and Auditor General of India for the year 2014-15 Union Government Accounts of the Union Government No. 50 of 2015 (Financial Audit) Report of the Comptroller......

HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) is on the accounts of the Union Government and analyses the finances of the Union Government for the year 2014-15. It also......

known as known as CPSMS) Central Plan Scheme Monitoring System (CPSMS)) is a software which is being implemented by the Office of Controller General of Accounts in partnership with National Informatics Centre. The software has established a common transaction-based on-line fund management......

1.2 Authority for audit Article 149 of the Constitution of India, the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations of Audit and Accounts 2007, give authority for audit and detailed methodology of audit and its reporting. 1.3 Planning......

I I \'Hc^d Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Defence Services) Air Force No. 38 of 2015 Report of the Comptroller and Auditor......

(March 2012) by HAL and comprising of representatives from Centre for Military Airworthiness and Certification (CEMILAC), HAL, Directorate General of Aeronautical Quality Assurance (DGAQA), Bharat Electronics Limited (BEL) and DARE 161 Report No. 38 of 2015 (Air Force) c) HAL deputed......

DRDO is divided into seven clusters3 each headed by a Director General (DG) to whom the Directors of laboratories under the respective clusters report to. The reporting structure of four selected laboratories is as given below: Figure 3.1: Reporting structure of selected DRDO laboratories......