Audit Reports

28 November 2014

Compliance

Report No. 22 of 2014 - Compliance Audit on Management of Satellite Capacity for DTH Service, Union Government (Space)

These DTH service providers later did not prefer to return to INSAT system due to trust deficit. •As DTH service is ‘location specific’ any change in the position of the satellite would result in migration expenses to the DTH service provider besides causing inconvenience to the customers................

Sector:

Science and Technology

Chapter 3 - Allocation of Satellite Capacity

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Report No. 22 of 2014 Chapter 3 - Allocation of satellite capacity Allocation of satellite capacity for DTH service was to be done in accordance with the provisions of the SATCOM policy. According to Article 2.5.2 of the policy, ICC was to earmark...

Chapter 1 – Introduction Report no. 22 of 2014

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Report No. 22 of 2014 Chapter 1 - Introduction 1.1 DTH Service Television is one of important sources of entertainment and education. The Television sector in India mainly comprises of cable television services, Direct to Home (DTH) services,...

Chapter 2 - Planning of Satellite Capacity : Report no. 22 of 2014

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Report No. 22 of 2014 Chapter 2 - Planning of satellite capacity Satellite capacity for any satellite based communication services including DTH service are required to be planned after assessment of the market demand duly taking into account...

Chapter 4 - Leasing of Satellite Capacity

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Report No. 22 of 2014 Chapter 4 - Leasing of satellite capacity 4.1 Institutional mechanism for entering into transponder lease agreement According to Article 2.6.5 of NGP of SATCOM Policy, the use of INSAT capacity by non- Government users was to...

Chapter 5 – Conclusion and Recommendations

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Report No. 22 of 2014 Chapter 5 - Conclusion and Recommendations DTH services were introduced in India in November 2000. Recognising the heavy demand of communication satellites for rendering the service, Government of India approved a broader...

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05 August 2011

Performance

Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

Since the target date was immovable, such delays could only be overcome by seeking, and liberally granting, waivers in laid down governmental procedures. In doing so, contracting procedures became a very obvious casualty. Many contracts were then entertained based on single bids, and in fact,...............

Sector:

Art, Culture and Sports

Executive Summary

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Since the target date was immovable, such delays could only be overcome by seeking, and liberally granting, waivers in laid down governmental procedures. In doing so, contracting procedures became a very obvious casualty. Many contracts were then entertained based on single bids, and in fact,...............

Chapter – 20 Commonwealth Games Village

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barriers constructed on the railway side. Ltd.(PWC) with James La Salle Property Consultants Pvt. (I) Ltd. (international expert). 350 | Performance Audit Report on XIX Commonwealth Games (CWG-2010) Chapter 20 - Commonwealth Games Village The scope of work of the financial 20.5 Residential...............

Chapter 2 – Study Report on 'Preparedness for the XIX Commonwealth Games 2010'

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In the case of India, thus, the Games became the property of the nation, rather than merely that of the IOA. This was inadequately reflected in the subsequent constitution of the Organising Committee (OC). The unique challenge of managing and monitoring the activities of a multiplicity of...............

Chapter 4 – Governance and Monitoring Arrangements

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In the case of India, thus, the Games became the property of the nation, rather than merely that of the IOA. This was inadequately reflected in the subsequent constitution of the Organising Committee (OC). The unique challenge of managing and monitoring the activities of a multiplicity of...............

Chapter - 16 Common Issues in Venue Development

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less than normal time allowed for execution We found evidence indicating that some of work in view of the immovable deadline labour hutments were provided on site of CWG-2010. However, most projects could instead of off-site at venues listed in Annexe not be completed as per the reduced...............

Annexes

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List of Annexes Referred Chapter Annexe Annexe Title Page No. No. 1. Introduction 1.1 List of Competition Venues 573 List of Training/ Practice Venues 2. Study Report on 2.1 Executive Summary of C&AG's Study Report 575 'Preparedness for XIX on...

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28 November 2014

Compliance

Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

92 The RPF/ RPSF are under the control of Railway Administration and primarily deal with protection of Railway property and the security of passengers 93 The GRP is under the administrative control of the State Government and deals exclusively with...............

Sector:

Transport & Infrastructure

Chapter 5 - Mechanical – Zonal Hqrs/Workshops/ Production units

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Care should be taken to reconcile the quantities returned through Advice Notes at the depot. Audit examination of Advice Notes at 39 depots revealed that: In 18 Depots238 206.311 MT and 1567 Nos. of store items were received with shortages valuing ' 0.68 crore. In five239 Zones, shortages...............

Chapter 2 - Traffic - Commercial and Operations

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all the designated Mela stations for 92 The RPF/ RPSF are under the control of Railway Administration and primarily deal with protection of Railway property and the security of passengers 93 The GRP is under the administrative control of the State Government and deals exclusively with...............

Annexures

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Report No.26 of 2014 (Railways) Annexure- I (Para 3.1.6) Sample selection of MM works reviewed Sl. Cost Cost of MM Railway Name of original project Name of MM projects No. (' in crore) projects (' in crore) 1 Eastern Lakshmikantapur - Namkhana NL...

Chapter 3 - Engineering – Open Line and Construction

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The Zonal Railways generally failed to follow its own codes and manuals for approval of projects. In 37 MMs (41 per cent), the Rate of Return (ROR) of MMs were either not assessed or they were negative. Further, they failed to re-assess ROR for the entire project after including the MMs. It...............

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06 August 2010

Performance

Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

There is a similar provision for EOUs in HBP, Volume I (2004-09). 12 returns, bank realisation certificates (BRC) etc. We correlated the data furnished by the units in their certified APRs, with data available in the stock register, sale register and customs records, etc. and found...............

Sector:

Taxes and Duties

Chapter 2 - Findings on rules, regulations, and systems

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12 Report No. 15 of2009-10 (Indirect Taxes - Customs) returns, bank realisation certificates (BRC) etc. We correlated the data furnished by the units in their certified APRs, with data available in the stock register, sale register and customs records, etc. and found discrepancies in ten...............

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22 March 2011

Performance

Report No. 21 of 2010 - Performance Audit on Activities of National Remote Sensing Center (Department of Space)

Chapter 3 of this report discusses capacity utilisation of remote sensing satellites, returns from these satellites, need assessment, issues relating to acquisition and processing of data. While Chapter 4 covers sale of data products to domestic and international users, Chapter 5 brings out...............

Sector:

Science and Technology

Chapter 3 - Utilisation of Remote Sensing Satellites,Data acquisition and Processing

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I Report No. 21 of 2010-11 Utilisation of remote sensing satellites, data

Annexures

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for the remaining satellite data component of the work worth ' 10 lakh and it was jointly decided to close for HUDA the project in April 2009 and return the funds to HUDA. [36 months] Activities of National Remote Sensing Centre Page 52 I Report No. 21 of 2010-11 Annex -5 Undercosting of User...............

Executive Summary

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Report No. 21 of 2010-11 Executive Summary Why did we decide to examine this issue? National Remote Sensing Centre (NRSC) is one of the units of Department of Space (DOS). NRSC is the nodal agency for operational remote sensing activities and the...

Chapter 7 - Training In Remote Sensing

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Chapter 7 Training in Remote Sensing Audit Objective 5: To assess whether adequate training on remote sensing was imparted to ensure effective usage of data products. Indian Institute of Remote Sensing, Dehradun 7.1 Indian Institute of Remote...

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03 August 2010

Performance

Report No. 8 of 2010 - Performance Audit on Union Government (Railways)

IR in its reply (March 2010) has stated that power allotments are made on a day-to-day basis prioritizing areas that give maximum returns. The fact, however, remained that in the absence of traffic plans estimating freight traffic movement as envisaged in the agreement, detention of rakes for...............

Sector:

Transport & Infrastructure

Chapter 1 – Freight services in Indian Railways

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IR in its reply (March 2010) has stated that power allotments are made on a day-to-day basis prioritizing areas that give maximum returns. The fact, however, remained that in the absence of traffic plans estimating freight traffic movement as envisaged in the agreement, detention of rakes for...............

Chapter – 3 Implementation of corporate safety plan in Indian Railways

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Report No.8 of 2010-11 (Railways) Chapter 3 Implementation of Corporate Safety Plan in Indian Railways Executive Summary The primary requirement of train transportation is to ensure safe, speedy, reliable and punctual movement of passengers and...

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05 August 2011

Performance

Report No. 8 of 2011 – Performance Audit of Fertilizer Subsidy in India of Union Government, Ministry of Chemicals and Fertilizers

The fertilizer subsidy/ concession regime in India has had a long and chequered history, dating back to 1957. Currently, urea is the only controlled fertilizer, which is subject to price distribution and movement control under the Fertilizer Control ...

Sector:

Agriculture and Rural Development

Chapter 9 - State Specific Findings

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The period of cases ranged from 1 to 5 years as seen from statistical returns. However, case wise details were not made available to audit. 9.1.2.9 Good Practices - Fertilizer Coding Centre In order to maintain secrecy during the process of fertilizer analysis a Fertilizer Coding Centre...............

Chapter 3 - Audit Approach, Previous Audit Findings and Organisation of Current Audit Findings

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reply, merely enclosed a copy of the DoF's note dated 16.8.1994 considered and approved by CCEA in its meeting held on 26.8.1994, saying that rate of return on net worth might be allowed @12%, grossed up at the prevailing rate of corporate tax, and the Group Retention Price might not be applied...............

Chapter 4 - Assessment of Requirement of Fertilizers

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Performance Audit of Fertilizer Subsidy 4 - Assessment of Requirement of Fertilizers Figure 4.1 - Process from Assessment of Requirement to Payment of subsidies Season-wise Supply-plan requirement assessment * Allocation under ECA * •Unit-wise by ...

Chapter 7 - Quality Control

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Performance Audit of Fertilizer Subsidy 7 - Quality Control 7.1 Background Regulation of quality of fertilizer is governed by the FCO, 1985. The fertilizer quality control laboratory structure in India consists of • A Central Fertilizer Quality...

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06 August 2010

Performance

Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

1.41 crore was issued to the assessee. 5.1.2 Intellectual property rights and management consultancy services M/s Ranbaxy Laboratories Ltd., Dewas, in Indore commissionerate, availed of taxable services namely intellectual property rights and management consultancy services from foreign service...............

Sector:

Taxes and Duties

Chapter 2 - Findings on rules, regulations, systems and internal controls

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11 of 2010-11 (Indirect Taxes - Central Excise) 2.8 Scrutiny of assessments The Central Excise Rules, 2002 We found from the scrutiny of the returns relating to pharmaceutical provide that the assessee has to do a products in Bhopal, Indore self assessment and submit a return................

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25 March 2011

Performance

Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

were being received regularly in time; there was a system to utilize the information for assessment, available with the Department in Income Tax Returns of film/TV related assessees and in mandatory statements filed by the producers; there was a proper co-ordination between the Department and...............

Sector:

Taxes and Duties

Chapter 5 - Mistakes in assassments

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Charitable Trust The assess ee’s only business is running Under section 13(1), if any part three cinema theatres taken on lease of income or any property of owned by a firm -M/s. KP Issac & Sons, in the trust or the institution is which all the trustees are partners. The applied or used...............

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25 March 2011

Performance

Report No. 35 of 2010 - Performance Audit of Defence Estates Management

The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62 Cantonments located in various parts of the country. Outside these Cantonments,...

Sector:

Defence and National Security

Chapter 3 – Land use

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35 of 2010-11 Page 19 Performance Audit Report on Defence Estates Management Requisitioning and Acquisition of Immovable Property (RAIP) Act. As per DGDE records, the land held on hiring and requisition was 72,386.72 acres and 22,516.01 acres respectively as of September 2010. Annual...............

Executive Summary

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For the second or third term the lease rent could be enhanced up to fifty percent of the rent of a property which had been resumed for any lease (either original or renewed) immediately preceding the renewal of this lease. In 1991, 100 additional rooms were constructed by the lessee against...............

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