Audit Reports

26 of 2015 (Performance Audit) Chapter 5: Availment of Exemptions Under section 93 of Finance Act, 1994, the Government is empowered to exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any......

The Directorate General of Systems and Data Management is the nodal agency for CBEC which compiles the data and shares it with the respective field formations. It further stated that Section 15A and Section 15B of the Central Excise Act, 1944 were inserted vide the Finance Act, 2014 which have......

Taxes CDR Commissionerate, division and range CENVAT Central Excise Value Added Tax CERA Central Excise Receipt Audit CX Central Excise DGST Director General of Service Tax DGCEI Directorate General of Central Excise Intelligence EASIEST Electronic Accounting System in Excise and Service Tax EPC......

 Report of the Comptroller and Auditor General of India for the year ended March 2015 Levy and Collection of Service Tax on Works Contract Union Government Department of Revenue Indirect......

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......

completion, fitting out, repair, maintenance, renovation or alteration of a road, bridge, tunnel or terminal for road transportation for use by general public were exempted vide notification dated 20 June 2012. 1.3.2 Valuation of taxable service Under Section 67 of the Act, the value of......

26 of 2015 (Performance Audit) New Delhi (SHASHI KANT SHARMA) Dated: 27 July 2015 Comptroller and Auditor General of India 40......

For example in CR, safety items were categorised under the heads such as Carriage and Wagons, Construction I, Construction III, General, Electrical etc. which were not prescribed by Railway Board. In Metro Railway/Kolkata, safety items had not been categorised. II. The number of safety items......

 Report of the Comptroller and Auditor General of India for the year ended March 2014 Laid in Lok Sabha/Rajya Sabha on Union Government (Railways) No. 29 of 2015 CONTENTS V- Paragraph......

in Indian Railways 11 SCR 4 2 10 2 17 5 Mechanical DLS /KZJ CD/ SC, HYB, TPTY and Electrical & ELS/ & WD / RDM , GY /Workshop LGD LGD& Mechanical and General/ Workshop GTPL 12 SER 2 2 7 2 13 4 Mechanical DLS / CD/ SRC, HTE Workshop BNDM &WD/BNDM, BKSC KGP & S&T &ELS Workshop /TATA KGP 13 SECR 2 1......

Stores C&W Carriage & Workshop DBG Darbhanga JN DBRT Dibrugarh Town DRS Director Railway Stores DDRS Deputy Director Railway Stores DGS&D Directorate General of Supplies and Disposals DHD Dahod DLW Diesel Locomotive Works, Varanasi DMW Diesel-Loco Modernization Works, Patiala DP Delivery Period......

«pih Report of the Comptroller and Auditor General of India on Hydrocarbon Exploration Efforts of Oil India Limited Union Government (Commercial) Ministry of Petroleum and Natural Gas No. of......

has been prepared in accordance with the Performance Audit Guidelines and Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. Oil India Limited (OIL), a National Oil Company (NOC) is engaged mainly in the business of exploration, development and production......

Entry conferences with Directorate General of Hydrocarbon and Ministry of Petroleum and Natural Gas were held on 20 November 2014 and 4 December 2014 respectively. During field audit (September 2014 to December 2014), the records maintained at Corporate Office at Noida (UP), Registered......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 1 3 November 2 0 1 5 and Chairman, Audit Board Countersigned (SHASHI KANT SHARMA) New Delhi Comptroller and Auditor General of India Dated: e3 Novemb er 20 1 5 86......

BE Budget Estimates BEC Bid Evaluation Criteria CMD Chairman and Managing Director CPSE Central Public Sector Enterprise DGH Directorate General of Hydrocarbon DOC Declaration of Commerciality DPE Department of Public Enterprises E&D Exploration & Development E&P Exploration &......

(Para 7.2) 2.25 OIL is having an Internal Audit Department headed by a General Manager who in turn reports to Director (Finance). During the period from 2009-10 to 2013-14, the post of GM (IA) remained vacant and the IA department directly reported to Director (Finance). Ideally the......

It was also seen that clause No. 25 of General Conditions of Contract (GCC) states that the recoverable amount can be adjusted against any amount due or payable to the contractor (including security deposit refundable to them) under this contract or any other contract. The provision of clause......

In view of the above it was inappropriate to compare the commercial and cycle speed in a generalized way. Further, the norm for planned commercial and cycle speed of OIL is guided by annual Tentative Drilling Programme (TDP). In the annual TDP against each rig, the time required for rig......

7.3 Oversight of Internal Control OIL is having an Internal Audit Department headed by a General Manager who in turn reports to Director (Finance). During the period from 2009-10 to 2013-14, the post of GM (IA) remained vacant and the IA department directly reported to Director (Finance). The......

9. Five Year Plan of Planning Commission of India. 10. Agenda and Minutes of Administrative Council of Directorate General of Hydrocarbons (DGH) 11. Annual Activity Report of DGH 12. Annual Report of MOPNG 13. Production Sharing Contract under New Exploration Licensing Policy (NELP Block) 14.......

New Delhi Dated : 13 November 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 13 November 2015 Comptroller and Auditor General of India......

has been prepared in accordance with the Performance Audit Guidelines and the Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. Oil and Natural Gas Corporation Limited (ONGC) is engaged in exploration, production and sale of crude oil and natural gas in both......

Report No. 39 of 2015 Chapter 2: Audit Approach The performance of offshore shallow water rigs had been reviewed by the Comptroller and Auditor General of India (C&AG) in Audit Report 9 of 2007 (Chapter VII). The present audit covers the drilling activities, both onland and offshore (shallow......

(iii) Subsequent to the incident, an advisory note was issued to Group General Manager (Head Drilling Services) against allowing continuance of critical operations with a broken anchor. Thus, contention of the Company that due diligence had been done in this case was not justified.......

21 Directorate General An organization, established under the control of Ministry of of Hydrocarbon Petroleum and Natural Gas for regulation of the hydrocarbon exploration and exploitation 22 Discovery The finding of a deposit of hydrocarbon not previously known to have existed, which can be......

9 New Delhi (PRASENJIT MUKHERJEE) Dated: 29 July, 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA)) Dated: 30 July, 2015 Comptroller and Auditor General of India Performance Audit on Land Management in Major Ports 33......

prepared in accordance with the Performance Auditing Guidelines 2014 and the Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India for submission to the President of India under Article 151 of the Constitution. With the objective of introducing uniform......

 ANNEXURE- 1 Comparison of Guidelines and Policies (Referred to in Para 2.1) SI. No. Issues Guidelines 1995 Policy 2004 Policy 2010 Policy 2014 1. Applicability Applicability ❖ All major port trusts ❖ All major port trusts except ❖ All maj...

The detailed audit findings are given below: 3.1. Non submission of Utilisation Certificates (UCs) As per Rule 212 of General Financial Rules (GFR), UCs should be submitted by the organization receiving funds within 12 months of the closure of the financial year. MNRE Renewable Energy Sector in......

 Wl^cT W& Report of the Comptroller and Auditor General of India on Renewable Energy Sector in India Union Government Ministry of New and Renewable Energy Report No. 34 of 2015 (Performance Audit)......

of the matter the Minister8 ordered cancellation (November 2009) of supply order, but JAKEDA did not cancel the supply order placed with Directorate General of Supplies and Disposals (DGS&D). Further, DGS&D rate contract was to lapse by 31 October 2009. The new DGS&D rate contract for the systems......

CUF Capacity Utilization Factor 18. C-WET Centre for Wind Energy Technology 19. DDC Deputy Development Commissioner 20. DGS&D Directorate General of Supplies and Disposals 21. DHPD Department of Hydro Power Development 22. DNRE Department of New and Renewable Energy (Nagaland) 23. DPR Detailed......

MNRE agreed that 30 per cent of the projects were not functioning. Audit observed instances where provisions of General Financial Rules and terms and conditions of the contracts were not followed, tendering process was not followed and substandard work was done. Audit further observed that......

New Delhi Principal Director of Audit, Dated: Scientific Departments Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India Renewable Energy Sector in India Page | 197......

The ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit), West Bengal, Kolkata. The ELA prepares unit-wise report on the accounts of ULBs and sends such report to the Chairman of the ULB and a......

Principal Secretary / Secretary of the Municipal Affairs Department (Member), Principal Secretary of the Finance Department (Member), Accountant General (Receipt, Works & Local Bodies Audit), West Bengal (Member) and Principal Secretary of the Finance (IA) Department (Member-Secretary)-......

DMC did not furnish any reply. Kolkata The 0 6 AUG 2014 (Madhumita Basu) Kolkata Principal Accountant General The (General and Social Sector Audit) 0 6 AUG 2014 West Bengal 115......

The ULBs shall, cause a general revision of all holdings to ensure that there is a revision of annual valuation of all municipal holdings at the termination 21 Report of the ELAonULBs for the year ending 31 March 2013 of successive period of five years. The annual valuation, as per section......

4.3 Liability towards outstanding water charges Some ULBs, which did not have adequate water to cater to the need of general public, resorted to procurement of water from other Government agencies. It was noticed in audit that four such ULBs had not paid water charges amounting to 97.86......

Bengal Municipal (Finance and Accounting) Rules, 1999, open competitive tenders shall be called for from the public whenever the estimated cost of general works exceed the stipulated financial limit of? five lakh (other than plumbing and electrical materials). However, six ULBs27 either......

The last general assessment of annual valuation of holdings was effective from the year 2000. The subsequent periodic assessments were due in 2005 and 2010. It was noticed that the municipality did not make periodic assessment till March 2012. This resulted in low demand and consequent loss of......

However, the rules were not adhered to and the general principles of financial management were violated. Budget/ rev ised budget were not prepared, there was direct appropriation of funds, balances were not reconciled and revenue collection was poor, besides diversion and defalcation of Vjainds.......

amount for the materials to be procured or work to be executed exceeds rupees twenty thousand but does not exceed rupees ten lakh in case of general, sanitary and plumbing work and rupees four lakh for electrical work or procurement of material or equipment. Scrutiny revealed that in......

ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit). ELA prepares Report on the accounts of PRIs unit wise and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may......

They did not consider the second objective of IAY assistance of providing sanitary latrines to rural houses for improvement of general quality of life. 3.2.7 Beneficiaries deprived of second instalment Paschim Medinipur ZP, Berhampore, Hariharpara, Nowda, Khandaghosh, Raghunathpur-I and......

The grant has been recommended for both General Areas and Special Areas. The Finance Commission had recommended that the State Government must gradually put in place standards for delivery of all essential services by local bodies. Municipalities were to notify by the end of fiscal year the......

roles and responsibilities of Standing Committees (Reference: Paragraph 1.5) Gram Panchayat Zilla Parishad Production Committee for performing General Standing Committee shall perform functions relating to agricultural functions relating to the establishment matters and products, animal......

Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2014 OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT), MANIPUR, IMPHAL GOVERNMENT OF MANIPUR Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for......

As per TG&S arrangement the DLFA needs to prepare an annual audit plan for audit of ULBs and to forward the same to the Principal Accountant General (Audit) (PAG) of the State. The PAG would pick up some of the Inspection Reports (IRs) of the DLFA on the audit of the ULBs for review and make......

Table 1: Accountability structure of Municipal Corporations Sr. No. Name of the Accountable for Authority 1. General Body Policy decisions related to expenditure from the Corporation’s Municipal Fund, implementation of various projects, schemes etc. 2. Standing Committee All functions......

that the proposal for issue of licences to the establishments and charging of admissible licence fees from them was placed (November 2014) before the General Body of the Municipal Corporation for its approval. However, the proposal was rejected by the General Body in a resolution passed on the......

2.1.5.3 Non-compliance to contract conditions Clause 3(C) of the General Conditions of Contract of B1 agreement provides for recovery of any extra cost that would arise on retendering along with expenditure on publishing notice inviting tender, from the defaulting contractor by forfeiture of......

 tKM*la 014^ Report of the Comptroller and Auditor General of India on Local Bodies for the year ended 31 March 2014 Government of Maharashtra Report No. 6 of the year 2015 Report of the Comptroller......

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

and Bombay Village Panchayat (Budget and Accounts) Rules, 1959 to maintain annual accounts in the format prescribed by the Comptroller and Auditor General of India. (Paragraphs 1.5, 1.8.4 and 1.8.5) 2. Transaction Audit Findings - Panchayati Raj Institutions The Minor Irrigation Divisions of......

The reform o The audit of MCs and Nagar Panchayats was entrusted by GoM to Comptroller and Auditor General of India under Technical Guidance and Supervision in March 2011 3 Akot, Alandi, Akkalkot, Ballarpur, Bhandara, Bhusawal, Chalisgaon, Dondaicha-Warvade, Gondia, Hinganghat, Hingoli,......

{Reference: Paragraph 2.1.5.3: Page: 15) Statement showing extra expenditure incurred due to not enforcing the provisions of Clause 3(C) of General Conditions of Contract -J Ul Appendix-II (Reference: Paragraph 2.1.5.4: Page: 15) Statement showing idle investment on incomplete works (......