Audit Reports

06 August 2010

Compliance

Report No. 12 of 2010 - Compliance Audit on Army and Ordnance and Factories, Union Government, Defence Services

The SMERCH Multi Barrel Rocket Launcher System procured from a foreign firm at a cost of Rs 2633 crore could not be fully operationalised for one to three years due to defects in various sub systems, delay in buying the logistics equipments and...

Sector:

Defence and National Security

Overview

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No. 12 of 2010-11 (Defence Services) OVERVIEW Defective Import of SMERCH Multi Barrel Rocket Launcher System The SMERCH Multi Barrel Rocket Launcher System procured from a foreign firm at a cost of Rs 2633 crore could not be fully operationalised...

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10 December 2010

Compliance

Report No. 2 of 2010-11 - Compliance Audit on Financial Reporting by Central Public Sector Undertakings of Union Government, Commercial

As on 31 March 2010, there were 451 Central Government Public Sector Undertakings (CPSUs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 329 government companies, 116 deemed government companies and six...

Sector:

Finance

Chapter 2 - CAG's oversights role

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Report No. 2 of 2010-11 ( 'N CHAPTER: II CAG’s OVERSIGHT ROLE \____J 2.1 Audit of Public Sector Undertakings Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company including deemed government...

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20 December 2011

Compliance

Report No. 24 of 2011 - 12 Union Government (Defence Services) Army and Ordnance Factories

Scrutiny of staff projects undertaken by ARDE during last 15 years, revealed that out of 46 closed Staff projects, only 13 underwent production while in the remaining either no production was required or claims of success could not be substantiated. ...

Sector:

Defence and National Security

Chapter 3 – Army

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No. 24 of 2011-12 (Defence Services) r CHAPTER III: ARMY 3.1 Extra expenditure due to acceptance of higher rates DGNCC adopted an incorrect practice of placing supply order for 80 per cent of the required quantity on past suppliers considering the...

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30 March 2012

Compliance

Report No. 29 of 2011 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This Report contains 24 paragraphs with a revenue implication of RS 49.48 crore, out of which RS 3.21 crore has been recovered. We had also issued another 175 paragraphs involving money value of RS 155.26 crore to the Commissionerate/Ministry on...

Sector:

Taxes and Duties

Chapter 1 – Service tax receipts

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chapter. I SERVICE TAX RECEIPTS 1.1 Tax administration 1.2 Results of audit 1.3 Trend of receipts 1.4 Service tax receipts vis-a-vis cenvat credit utilised 1.5 Refund of service tax 1.6 Outstanding demands 1.7 Fraud/presumptive fraud cases 1.8...

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15 May 2012

Compliance

Report No. 32 of 2011 - Compliance Audit on Railway, Union Government (Railway)

This Report contains the audit findings of significant nature during the compliance audit of Ministry of Railways (Railway Board) of the Union Government and its field offices for the year ended 31 March 2011. The report contains six chapters....

Sector:

Transport & Infrastructure

Chapter 2 - Traffic - Commercial and Operations

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Chapter 2 Traffic - Commercial and Operations Chapter 2: Traffic - Commercial and Operations Traffic Department comprises two main streams - Commercial and Operations. The commercial department is responsible for marketing and sale of...

Chapter 6 - Stores

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Chapter 6 Stores Chapter 6 - Stores The Stores Department is responsible for planning, procurement of various types of stores required for operations and maintenance of trains. These include supply of spare parts, components, fittings,...

Annexures

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Chapter 2 Traffic - Commercial and Operations Annexure I (Para 2.1.5.5) STATEMENT SHOWING FACILITIES INCORPORATED IN THE SCOPE OF WORK IN GOODS SHEDS APPROVED FOR UPGRADATION WORKS Railway Name of Required Traffic facilities to be provided at...

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30 March 2012

Compliance

Report No. 28 of 2011 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This Report contains 30 paragraphs, with a revenue implication of Rs.45.47 crore. We had issued another 129 paragraphs involving money value of Rs.112.53 crore to the department/Ministry on which rectificatory action was taken in the form of issue...

Sector:

Taxes and Duties

Chapter 1 - Central excise receipts

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Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) CHAPTER I CENTRAL EXCISE RECEIPTS 1.1 Tax administration The collection and administration of central excise duties have been vested with the Central Board of Excise and...

Chapter 2 – Cenvat credit

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Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) CHAPTER II CENVAT CREDIT Under cenvat credit scheme, credit is allowed for duty paid on 'specified inputs/capital goods' and service tax paid on 'specified input...

Chapter 3 - Valuation of excisable goods

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Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) CHAPTER III VALUATION OF EXCISABLE GOODS Duty at ad valorem rates is charged on a wide range of excisable commodities. Valuation of such goods is governed by section 4 of ...

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08 September 2011

Compliance

Report No. 20 of 2011 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

The total expenditure of the Defence Services during 2009-10 was Rs.1,45,781 crore. Of this,the Air Force and Navy spent Rs.33,259 crore and Rs.22,935 crore respectively. The combined expenditure of the two services accounts for 38.54 per cent of...

Sector:

Defence and National Security

Chapter 1 - Introduction

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Report No. 20 of 2011-12 (Air Force anil Navy) * CHAPTER I: INTRODUCTION 1.1 About the report The office of the Principal Director of Audit, Air Force and Navy (PDA/AFN) is responsible for auditing the accounts and the financial transactions...

Chapter 4 – Navy

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Report No. 20 of 2011-12 (Air Force and Navy) CHAPTER IV: NAVY Procurement 4.1 Avoidable expenditure in procurement of spares for a helicopter Abnormal delay in processing the case for procurement of spares for KA-31 helicopters coupled with...

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08 May 2012

Compliance

Report No. 33 of 2011-12 -Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2010-11, there were 334 central autonomous bodies whose accounts were to be certified under Section 19(2) and 20(1) of the CAG's (DPC) Act 1971.Government of India released Rs.39232.42 crore towards grants/loans to 279 central autonomous bodies...

Chapter I:General

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Report No. 33 of 2011-12 -\ CHAPTER I: GENERAL 1.1 Annual accounts of autonomous bodies 1.1.1 Grants and loans released to Central autonomous bodies Bodies established by or under law made by the Parliament and containing specific provisions for...

Chapter II: Ministry of Culture

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Report No. 33 of 2011-12 CHAPTER II: MINISTRY OF CULTURE Nehru Memorial Museum and Library 2.1 Unfruitful expenditure NMM&L did not devise adequate checks to ensure receipt of final research manuscripts/ monographs from Fellows. Consequently, pay...

Chapter VI: Ministry of Information and Broadcasting

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Report No. 33 of 2011-12 CHAPTER VI: MINISTRY OF INFORMATION AND BROADCASTING Prasar Bharati Directorate General, Doordarshan 6.1 Idle investment and sub-optimal utilization of TV transmitters Doordarshan procured transmitters costing ' 63.46 lakh...

Chapter IX: Ministry of Shipping

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Report No. 33 of 2011-12 (-\ CHAPTER IX : MINISTRY OF SHIPPING \_ Mormugao Port Trust, Goa 9.1 Loss of revenue Delay in completion of capital dredging resulted in an estimated loss of ' 60 crore._ The Mormugao Port (MPT) awarded the contract for...

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25 August 2011

Compliance

Report No. 3 of 2011 - Compliance Audit on Observations of Union Government (Commercial)

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3)...

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Information and Communication |

Social Welfare

Chapter 17 - Ministry of Steel

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Report No. 3 of 2011-12 17.1 Loss due to providing inadequate resources and lack of control on the activities of Joint Venture Company incurred a loss of ? 16.64 crore due to failure in providing adequate resources for the work and inadequate...

Chapter 6 - Ministry of Consumer Affairs, Food and Public Distribution

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Report No. 3 of 2011-12 CHAPTER VI: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Food Corporation of India 6.1 Fixation of Incidentals on Procurement of Foodgrains Introduction The Food Corporation of India (FCI), setup under the Food...

Chapter 8 - Department of Fertilizers

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Report No. 3 of 2011-12 CHAPTER VIII: DEPARTMENT OF FERTILIZERS National Fertilizers Limited 8.1 Marketing of products Introduction National Fertilizers Limited (Company) incorporated in 1974 had an annual installed production capacity of 32.30...

Chapter 12 - Ministry of Petroleum and natural Gas

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Report No. 3 of 2011-12 CHAPTER XII: MINISTRY OF PETROLEUM AND NATURAL GAS * • Bharat Petroleum Corporation Limited, Hindustan Petroleum Corporation Limited, Indian Oil Corporation Limited 12.1 Revenue Foregone Inability to utilise pipeline as...

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06 September 2011

Compliance

Report No. 16 of 2011 - Compliance Audit on Observations , Union Government(Civil)

This Report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries including Scientific Departments of the Union Government, Departments of Posts and Telecommunications and their field offices....

Sector:

Finance

Chapter 6 - Ministry of External Affairs

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Report No. 16 of 2011-12 --\ CHAPTER VI : MINISTRY OF EXTERNAL AFFAIRS 6.1 Delay in renovation of Indian chancery in Paris Delay in implementation of project has blocked the capital of ' 18 crore on purchase of new building which has been lying...

Chapter 8 - Ministry of Health and Family Welfare

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Report No. 16 of 2011-12 CHAPTER VIII: MINISTRY OF HEALTH AND FAMILY WELFARE Safdarjung Hospital and VMCC 8.1 Unfruitful expenditure Inordinate delays and lackadaisical approach of the Ministry and the Hospital has led to non-commencement of the...

Chapter 9 - Ministry of Home Affairs

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Report No. 16 of 2011-12 CHAPTER IX : MINISTRY OF HOME AFFAIRS 9.1 Unauthorised expenditure Ministry of Home Affairs diverted an amount of' 2.53 crore out of funds allotted for a different purpose by the Parliament under capital section for meeting ...

Appendices

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Report No. 16 of 2011-12 APPENDIX-I (Referred to in Paragraph No. 1.2) Auditee Profile 1. Ministry of Agriculture 1.1 Department of Agricultural Research and Education 1.1.1 Indian Council of Agricultural Research (ICAR) ICAR is an autonomous...

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