Audit Reports

Table 2.3: Release of fund by Government under different categories during 2013-14 (fin crore) Type of LSGIs Development Maintenance General Total Expenditure Expenditure Purpose Fund Fund Fund Corporations 209.01 107.86 117.72 434.59 Municipalities 238.61 147.68 83.96 470.25 District Panchayats......

 Report of the Comptroller and Auditor General of India on Local Self-Government Institutions for the year ended March 2014 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.saiindia.gov.in......

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

arising from supplementary audit under the scheme of providing Technical Guidance and Supervision (TGS) arrangement by the Comptroller and Auditor General of India. Chapters in and IV contain four performance/compliance audits and six transaction audit paragraphs. Copies of draft performance......

and independent status to the LSGIs within the functional domain, the Government in Local Self-Government Department (LSGD) is empowered to issue general guidelines to LSGIs in accordance with the National and State policies. The President/Chairperson/Mayor is the Chief Executive Head of......

Name of Major Head Budget Amount Percentage Net Budget Head provision surrendered of C in crore) C in crore) C in crore) surrender a b b/aX100 2202 General Education 235.42 0.73 0.31 234.69 2210 Medical and Public Health 7.69 0.40 5.20 7.29 2217 Urban Development 284.30 261.42 91.95 22.88 2225......

Committees Gram (a) Production Committee Chairman Panchayat Adhyaksha (b) Social Justice Committee (c) Amenities Committee (Elected Taluk (a) General Standing Committee among the Panchayat Adhyaksha (b) Finance, Audit and Planning Committee elected (c) Social Justice Committee members of......

for the selection of villages like large population (2,500-8,000) and households of 700-750 based on 2001 Census, proximity to market centres, general accessibility through a good network of roads, potential for development into a growth centre, etc. The Scheme required the District in¬......

O.B for 2013-14 ATTIBELE Street Light Charges 4,90,080 1,86,890 Tax on Building 81,83,159 85,36,430 Tax on Land 66,87,462 75,08,781 Water Rate - General 7,34,536 7,34,296 JIGANI Street Light Charges 1,91,510 1,70,210 Tax on Building 53,90,538 60,95,320 Tax on Land 45,34,161 87,24,323 Water......

Government of India (Gol) entrusted the responsibility of prescribing appropriate accounting formats for the ULBs to the Comptroller and Auditor General of India (CAG). The Ministry of Urban Development, Gol developed the National Municipal Accounts Manual (NMAM) as recommended by the CAG\'s......

CC. Hubballi- Not revised as of Subject of revising the rates was 40 15.63 placed in the General Body Dharwad October 2014 Council meeting but the resolution was not passed (October 2014). Commissioner, CMC had written a letter to the Executive Engineer CMC. Mandya 01.01.2012 6 0.47 (EE)......

of accounts in Zilla Panchayats and Taluk Panchayats The KPR Act, 1993 stipulates that annual accounts were to be prepared and got approved by the General body of the PRIs within three months from the closure of the financial year and were to be forwarded to the Accountant General/Controller of......

 PREFACE 1. This Report of the Comptroller and Auditor General of India for the year ended March 2014 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

Inspector General of Registration and Commissioner of Stamps had not transferred additional stamp duty of ?30.96 crore and 5.05 crore to Taluk Panchayats for the years 2012-13 and 2013-14 respectively (November 2014). The State Government had not devised activity map for the functions of......

The State Government entrusted (May 2010) the audit of accounts of all ULBs except NACs to the Comptroller and Auditor General of India (CAG) under Section 14 (2) of CAG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 from 2008-09 and under Technical Guidance and Supervision from......

 Report of the Comptroller and Auditor General of India Functioning of Internal Audit in Income Tax Department Union Government Department of Revenue - Direct Taxes Report No. 25 of 2015......

1,66,759 4,093 8,592.63 10,330 358.03 14,423 8,950.66 Total 14,17,681 7,14,425 19,579 19,615.55 40,384 817.32 59,963 20,432.87 Source: Directorate General of Income Tax (Logistics, Research & Statistics Wing), New Delhi. As per Table 4.3, Internal Audit checked 50.39 per cent of Scrutiny......

On above recommendations, the Ministry stated (June 2015) that Annual Review is prepared in the prescribed format issued by the Office of Controller General of Accounts. Audit is of the view that for better appreciation of work of Internal Audit, Pr. CCA (CBDT) should consider centralised......

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 Direct Taxes at each stage of the audit process. i......

On above recommendations, the Ministry stated (June 2015) that Annual Review is prepared in the prescribed format issued by the Office of Controller General of Accounts. Audit is of the view that for better appreciation of work of Internal Audit, Pr. CCA (CBDT) should consider centralised......

With the entrustment of audit of Direct Taxes to the Comptroller and Auditor General of India (C&AG) in 1960, the scope of duties of Internal Audit was made co-extensive with that of statutory audit in pointing out errors, omissions and mistakes, if any, in the assessments and......

New Delhi (PRASENJIT MUKHERJEE) Dated: 23 June 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 June 2015 Comptroller and Auditor General of India 40......

Other plants and organisations are headed by the Executive Director or General Manager. In the face of buoyancy in steel demand during 2001-02 to 2004-05 due to India’s high GDP growth the National Steel Policy 2005 envisaged achievement of steel production of 110 million tonne (mt) by 2019-20......

limited 9 BRC Bloom cum Round Caster 10 BSC Board Sub - Committee 11 BSL Bokaro Steel Plant 12 BSP Bhilai Steel Plant 13 CAG Comptroller and Auditor General 14 CAPEX Capital Expenditure 15 CCD Continuous Casting Department 16 CCP Continuous Casting Plant 17 CDCP Coke Dry Cooling Plant 18 CEO......

New Delhi (PRASENJIT MUKHERJEE) Dated: 17 June 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 19 June 2015 Comptroller and Auditor General of India Performance Audit of Capacity addition in power generation during......

Glossary of Technical Terms Report No. 22 of 2015 Glossary of Technical Terms used in the Report 1. Air Pre-heater Air preheater is a general term used to describe any device designed to heat air before another process (for example, combustion in a boiler) with the primary......

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

BRPL BSES Rajdhani Power Limited 6. BTPS Bokaro Thermal Power Station 7. BYPL BSES Yamuna Power Limited 8. C&AG Comptroller & Auditor General of India 9. CEA Central Electricity Authority 10. CERC Central Electricity Regulatory Commission 11. CHP Coal Handling Plant 12. CMC Committee on......

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 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

importer of the goods is required to complete the customs clearance formalities after arrival of goods in terms of details mentioned in the Import General Manifest (IGM) at the customs station by filing bill of entry for home consumption or for warehousing in prescribed fomis. As per section 48......

 •Hcqta irarT Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 21 of 2015 (Compliance Audit Observations) Volume II Report of the Comptroller and Auditor......

MOT directed the Company to obtain legal opinion before entering into any settlement. Accordingly, legal opinion of Attorney General of India (AGI) was obtained (October 2008) by the Company. As per AGI’s opinion, the Company could consider the proposal for amicable settlement after thoroughly......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 28 May 2015 and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 29 May 2015 Comptroller and Auditor General of India 102......

Industries 4.52 account of M/s. R. K. Industries could not be found in the ERP system. 31. National Steel Corporation 1.83 12. Mima Wires 6.73 32. General Enterprises 4.90 33. Sri Sai Krishna Blasting Works 22.46 13. RO-East Accretion/ 22.46 Unjustified decretion of st. refund default 34. Shree......

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 619(3) of the Companies Act, 1956 or the statutes governing the particular Corporations. 2. The Report contains 37......

In case of termination of contract because of the contractor\'s default, General condition number 24 of contract under SBD stipulates recovery of 20 per cent of the value of unfinished work from the contractor on account of additional cost for completing the work. NPCC invited fresh......

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 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

Till formation of AAI, Director General of Civil Aviation (DGCA) allotted land and hangar spaces to various flying schools/clubs/academies to impart training and other aviation related activities. This work was taken over by AAI from 1995. Till 2007, AAI did not have a defined policy for......

(CPSE) recovery recovered by Department pointed the out by Management Audit The New India Assurance Company Non recovery of advance 8.79 3.12 Limited General Insurance Corporation of Incorrect claim settlement under FAC policy 152.00 152.00 India (facultative policy) Finance General Insurance......

Specifications of the machine should conform to the mining conditions for operation in underground mines. Approval of Director General of Mine Safety (DGMS) is mandatory for safe mining which is accorded to supplier on successful completion of field trial and satisfactory performance reports......

Also, considering general expectations of the employees, prevailing payment to employees during Puja time in neighbouring industries as well as in SAIL and in other units of public sector, relaxation and deviations were considered. The above contention is not acceptable in view of the fact that......

MOT directed the Company to obtain legal opinion before entering into any settlement. Accordingly, legal opinion of Attorney General of India (AGI) was obtained (October 2008) by the Company. As per AGI’s opinion, the Company could consider the proposal for amicable settlement after thoroughly......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 28 May 2015 and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 29 May 2015 Comptroller and Auditor General of India 147......

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 619(3) of the Companies Act, 1956 or the statutes governing the particular Corporations. 2. The Report contains 31......

Further, the DCO and FCI would jointly negotiate with the Indian Railways the station to station railway freight rates or general rebate in freight charges for rail transportation between base depots and field depots. The DCO would enter into an appropriate OYWS agreement with the Indian......

In case of termination of contract because of the contractor\'s default, General condition number 24 of contract under SBD stipulates recovery of 20 per cent of the value of unfinished work from the contractor on account of additional cost for completing the work. NPCC invited fresh......

The New India Assurance Company Limited, General Insurance Corporation of India Limited, United India Insurance Company Limited, Export Credit Guarantee Corporation of India Limited, The State Trading Corporation of India Limited, Coal India Limited and Food Corporation of India 8.2......

 Report No. 21 of 2015 (Volume I) Annexure-I (Referred to in para 3.3.2.1) Statement showing operating results of DCC during 2009-10 to 2013-14 Cin crore) Particulars 2009-10 2010-11 2011-12 2012-13 2013-14 Income from Sales (A) 144.06 159.20...

ii. General As per Accounting Standard 15 - (Accounting of Retirement Benefits) where the liability for retirement benefits is funded through creation of a trust, the cost incurred for the year should be determined actuarially. The Actuary’s Report specified the contribution to be made by the......

 Report No. 18 of 2015 CHAPTER XVIII : GENERAL 18.1 Follow-up on Audit Reports Despite repeated instructions/recommendations of the Public Accounts Committee, various......

Audit Report No 13 of the Comptroller and Auditor General of India for the year 2012-13 pointed out cases of short recovery of business visa fee in contravention to Ministry of External Affairs’ instructions of June 2008 (effective from 1st July 2008) which require that the business visas......

at higher rate to its officers contrary to the orders issued by Gol resulting in irregular payment of? 3.51 crore As per Rule 209 (6) (iv) (a) of General Financial Rules “All grantee Institutions or Organisations which receive more than 50 per cent of 1 Amount drawn ?. 10.58 crore, Amount......

 Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Civil) Compliance Audit Observations No. 18 of 2015 Report of the Comptroller and......

11.1.2 Comptroller and Auditor General’s Report No. 1 on Accounts of the Union Government for the years 2010-11 to 2012-13 have brought out the inconsistencies and continued adverse balance in Beedi workers Welfare Funds. 11.1.3 The Labour Welfare Organisation headed by the......

Considering the proposal, the Director General of SAI in January 2013 requested the Chief Secretary, Government of Jharkhand for issuance of ‘No Objection’ for entering into an agreement with the BSF for this purpose. The State Government was yet to respond in the Matter (December 2014).......

the compliance audit of financial transactions of the Ministries/Departments of the Union Government and their autonomous bodies under the Economic/ General and Social Services. The instances mentioned in this Report are those which came to notice in the course of test audit for the period......

If the domestic price fell 1 As applicable to General Provident Fund, Special Deposit Scheme (SDS) from time to time 7 Report No. 18 of 2015 within the band, the year would be declared as ‘Normal Year’ and PSFT as well as the grower would deposit \' 500 each in the PSF SB (Saving Bank)......

The department placed Acceptance of Tender (AT) for supply of 34 MVKs with Directorate General of Supplies & Disposals (DGS&D) in August 2007 at a cost of \' 52.82 lakh to \' 78.83 lakh per unit. The supply order for additional 7 MVKs was placed in September 2008. The department......

Rule 161 of the General Financial Rules stipulates that appropriate time for each stage of procurement should be prescribed by the Ministry/Department to reduce delay in procurement. The Ministry of Home Affairs, Government of India had no practice of quoting time schedule for supply of arms......

The University of Delhi issued (August 2002) instructions to all colleges of the university that interest allowed on General Provident Fund (GPF)/Contributory Provident Fund (CPF) contributions of employees should not be in excess of that notified by the Central Government. Further, the......

The tower finally collapsed rendering the expenditure of \' 84.92 lakh on antenna and erection of the tower wasteful. The Additional Director General (Engineering) (East Zone), All India Radio and Doordarshan, Prasar Bharati, Kolkata (Eastern Zonal Office) is entrusted with the work of execution......

Rule 21 of the General Financial Rules specifies the standards of financial propriety and requires that every officer incurring or authorizing expenditure from public money to be guided by high standards of financial propriety. Every officer should also enforce financial order and strict......

at the fag end of the financial year indicates that this was done to avoid lapse of budgetary provisions thereby contravening the provisions of the General Financial Rules. Subsequently, the Ministry decided in September 2014 that National Waqf Development Corporation Ltd. would now be the......

of NCT Delhi apprised that this area had been handed over to the Forest Department by CPWD vide notification in May 2004. June 2013 The General Council of the Akademi, in its meeting decided that management of Rabindra Rangshala may be transferred back to the Ministry of Culture.......

Managing Director (MD), Chief Executive of OTDC is assisted by General Manager, Finance Controller, Company Secretary, Superintending Engineer and Divisional Managers for 16 Chapter II Performance Audit relating to Government Companies different business segments at the head office of OTDC. The......

in adhering to OTS policy in settlement of dues and delay in initiation of action against the loanee under SFCs Act resulted in loss of? 1.07 crore. General 3.10 Follow-up action on Inspection Reports/Audit Reports Explanatory Notes outstanding 3.10.1 Audit Reports of the Comptroller and Auditor......

BoD Board of Directors 7. CA Compensatory Afforestation 8. CAA Coastal Aquaculture Authority 9. CAG Comptroller and Auditor General of India 10. CDA Chilika Development Authority 11. CEE Centre for Environment Education 12. CEPT Centre for Environmental Planning & Technology 13. CFA Central......

 Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2014 Government of Odisha Report No. 3 of the year 2015 TABLE OF CONTENTS......

(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 619 of the Companies Act 1956. The accounts certified by the Statutory Auditors (Chartered......

Electronics Corporation Limited (Company) as State nodal agency. For implementation of the system, e-portal of Director General of Supplies and Disbursements (DGS&D) was to be used by the Company. The State Government departments (procuring agencies) were required to publish tenders on the e-......

Companies (including companies deemed to be government companies as per provisions of Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of section 619 of the companies Act 1956. The accounts certified by the Statutory Auditors (Chartered......

 Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014 Government of Uttar Pradesh Report No. 4 of the year 2015 Report of......

The Accounts of Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General of India. These Accounts are also subject to supplementary audit conducted by Comptroller and Auditor General of India. Audit of Statutory corporations is governed by their......

The Managing Director is the chief executive of the Corporation who is assisted by an Additional Managing Director, seven General Managers, seven Regional 15 Audit Report on Public Sector Undertakings for the year ended 31 March 2014 Managers (six in regions and one at Headquarters), a Chief......

round timber of round timber (in per cent) (in per cent) Social Forestry Lots of dry and 5-10 Lots of green/ 20-25 fallen trees dense dry felling General Forest area Lots in Tarai 30-35 Lots of 10-15 Bhamar forest area Eucalyptus forest area Vindhya/ Lots of timber 70-75 Lots of Firewood 100......