Audit Reports

07 May 2010

Compliance

Report No. 23 of 2009 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

In 2008-09, there were 292 Central autonomous bodies whose accounts were to be certified under Sections 19(2) and 20(1) of the CAG's (DPC) Act, 1971. Government of India released Rs. 24845.65 crore towards grants/loans to 235 bodies during 2008-09. Information on the amount.........

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 9 - Ministry of Urban Development

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Report No. 23 of2009-10 CHAPTER IX : MINISTRY OF URBAN DEVELOPMENT _, Delhi Development Authority 9.1 Shortcomings in developing the Residential Complex at Commonwealth Games Village on PPP mode DDA provided a ‘Bailout Package’ of Rs. 766.89...

Appendices

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(Referred to in paragraph 1.1.1) Grants/loans released from 2004-05 to 2008-09 to Central autonomous bodies audited under Sections 19(2) and 20(1) of CAG’s (DPC) Act, 1971 ______(Rupees in lakh) SI. No. Ministry/Department /Name of 2008-09 2007-08 2006-07 2005-06 2004-05 Body Grant Loan Grant.........

Overview

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of autonomous bodies In 2008-09, there were 292 Central autonomous bodies whose accounts were to be certified under Sections 19(2) and 20(1) of the CAG's (DPC) Act, 1971. Government of India released Rs. 24845.65 crore towards grants/loans to 235 bodies during 2008-09. Information on the amount.........

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23 April 2010

Compliance

Report No. 4 of 2009-10 - Compliance Audit on Direct Taxes-Union Government

ended March 2009 has been prepared for submission to the President under Article 151(1) of the Constitution of India. Audit of Revenue Receipts – Direct Taxes of the Union Government is conducted under section 16 of the .........

Sector:

Taxes and Duties

Corporate Tax

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Company was not considered as nil. 63 Paragraph no. 3.8 of Audit Report CA21 of 2009 (CAG DP nos. 184-CT, 349-CT and 433-CT) 64 CAG DP no.435-CT for AR 2007-08 included in Paragraph no. 3.8 of Audit Report CA21 of 2009 65 Assessed at an income of Rs. 6.9 crore and long term capital gain of Rs..........

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07 May 2010

Compliance

Report No. 1 of 2009 - Compliance Audit on Accounts, Union Government(Civil)

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union and also analyses the finances of the Union Government for the year 2008-09. It also contains an analysis of the.........

Sector:

Finance

Appendices

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Report of the CAG on Union Government Accounts 2008-09 List of Appendices SI. Chapter Appendix Title of the Appendix Page No. No. No. No. 1. 2 TT-A Details of.........

Chapter 2 - Comments on Accounts

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15 Report of the CAG on Union Government Accounts 2008-09 For the year 2008-09, Union Government transferred central plan assistance of Rs. 83,224 crore directly to State/district level autonomous bodies and authorities, societies, non-governmental organisations, etc., for implementation of.........

Chapter 9 - Review of Selected Grants

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at the time of preparation of annual budget or to meet the requirements of decisions or developments which have taken place after 121 Report of the CAG on Union Government Accounts 2008-09 the approval of the budget i.e. post budget decisions and not for continuing schemes and programmes. Audit.........

Chapter 4 - Application of Resources: Expenditure

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59 Report of the CAG on Union Government Accounts 2008-09 Table 4.1: Application of Resources _(Rupees in crore) I Resources available 4037977 11 Application of Resources 3942721 a. Repayment of Debt 2164560 Internal Debt 2154553 External Debt 10007 b. Discharge of liabilities on Public Account.........

Chapter 3 - Resources: Trends and Composition

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39 Report of the CAG on Union Government Accounts 2008-09 BOX 3.1: COMPONENTS AND SUB-COMPONENTS OF TOTAL RESOURCES *Also includes receipts in the form of grants-in-aid 3.2 Composition and trends in total resources Total receipts grew by 19.78 per cent in 2008-09, which is higher than the trend.........

Chapter 8 - Appropriation Accounts 2008-09: An Analysis

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103 Report of the CAG on Union Government Accounts 2008-09 SI. Grants Contributory reasons as No Appropriation Rupees stated by the Ministries/departments 2. 20 - Defence Grant 202329500000 Higher rate of payment of Pensions Expenditure 202330832985 pension and dearness relief Excess.........

Chapter 1 - Union Government Finances - An Overview

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1 Report of the CAG on Union Government Accounts 2008-09 Table t ,1 Summary of the current year’s operations (Rupees in crore) Receipts Derived Parameters Disbursements Consolidated Fund of India (CFI) Revenue Receipts 653847 Revenue Deficit Revenue Expenditure 1010224 356377 Miscellaneous..........

Chapter 6 - Management of Fiscal Liabilities

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1992-2009(Average) 872701 67835 318747 1259284 179127 1370576 VITI Plan (1992-97) (Average) 272725 49206 218152 540082 137732 628608 89 Report of the CAG on Union Government Accounts 2008-09 (Rupees in arore) Internal External Public Total External Total Period Debt at liabilities Debt (at.........

Chapter 7 – Appropriation Accounts 2008-09: Introduction

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provisions made without requirement by some Ministries, unrealistic budgeting and detailed observations in respect of the Ministries 99 Report of the CAG on Union Government Accounts 2008-09 selected for in-depth examination. For facility of better appreciation of the sectoral features, all grants.........

Glossary

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Report of the CAG on Union Government Accounts 2008-09 Glossary 14 days auction A scrip of" 14 days duration introduced from June 1997. Auction for Treasury Bill.........

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26 November 2010

Compliance

Report No. 17 of 2010 - Compliance Audit on Environment, Union Government Ministry of Environment and Forests

four autonomous bodies under the MoEF for which Separate Audit Reports (SAR) are prepared on their accounts under sections 19 (2) and 20 (1) of the CAG's (DPC) Act, 1971. The total grants released to these autonomous bodies during 2008-09 were `39.26 crore. In addition, C&AG also conducts.........

Sector:

Environment and Sustainable Development

Chapter 1 – Introduction

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four autonomous bodies under the MoEF for which Separate Audit Reports (SAR) are prepared on their accounts under sections 19 (2) and 20 (1) of the CAG's (DPC) Act, 1971. The total grants released to these autonomous bodies during 2008-09 were T39.26 crore. In addition, C&AG also conducts.........

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05 August 2011

Compliance

Report No. 38 of 2010-11 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

of autonomous bodies In 2009-10, there were 315 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 ` 35073.03 crore towards grants/loans to 262 central autonomous bodies during 2009-10..........

Appendices

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(Referred to in paragraph 1.1.1) Grants/loans released from 2005-06 to 2009-10 to Central autonomous bodies audited under Sections 19(2) and 20(1) of CAG’s (DPC) Act, 1971 (' in lakh) Sl. Ministry/Department/ 2009-10 2008-09 2007-08 2006-07 2005-06 No. Name of Body Grant Loan Expenditure Grant.........

Overview

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there were 315 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 35073.03 crore towards grants/loans to 262 central autonomous bodies during 2009-10. Information in respect of 1 1 central.........

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05 August 2011

Compliance

Report No. 33 of 2010 - Compliance Audit on Railways Finances, Union Government (Railway)

IR is a departmental commercial undertaking of the Government of India. It consists of 63,974 route kms1 on which about 18,820 trains ply, carrying more than 20 million passengers and hauling about 2.4 million tonne of freight everyday. Policy...

Sector:

Transport & Infrastructure

Acronym & Abbreviation

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BRBCL Bhartiya Rail Bijlee Company Limited BSCL Burn Statndard Company Limited BWECL Bharat Wagon and Engineering Company Limited CA Compliance Audit CAG Comptroller and Auditor General of India CAGR Compound Annual Growth Rate CF Capital Fund CONCOR Container Corporation of India Limited CORE.........

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20 August 2010

Compliance

Report No. 16 of 2010 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

Delay in installation of the radar against 2003 contract has been commented in paragraph 2.1 of CAG’s Report No. 5 of 2007. In July 2007, the Competent Financial Authority (CFA) approved procurement of 22 SRE radars in Phase II from BEL at the cost of Rs 870 crore. The total cost included.........

Sector:

Defence and National Security

Chapter 2 - Ministry of Defence

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Delay in installation of the radar against 2003 contract has been commented in paragraph 2.1 of CAG's Report No. 5 of 2007. In July 2007. the Competent Financial Authority (CFA) approved procurement of 22 SRE radars in Phase II from BEL at the cost of Rs 870 crore. The total cost included the.........

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03 August 2010

Compliance

Report No. 9 of 2010 - Compliance Audit on Autonomous Bodies, Union Government(Civil)

This report contains the audit findings of significant nature which arose from the compliance audit in Civil Ministries of the Union Government, Departments of Posts and Telecommunications and their field offices. The report contains 18 chapters....

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 6 - Ministry of External Affairs

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27 Para 4.7 of CAG’s Audit Report no. 2 of 2006 28 Indian Missions in Asia, Africa and Oceania region, which fall under the audit jurisdiction of DGA (CE) office, were covered in audit. 29 Beijing, Canberra, Damascus, Dubai, Malie, Male, Melbourne, Nairobi, Port Louis, Seoul, Sydney, 30.........

Chapter 3 - Ministry of Civil Aviation

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These passengers were in addition to the Haj goodwill delegations of the GoT, which has been covered in Paragraph 5.9 of the CAG’s Audit Report No. CA 1 of 2008. Claims for excess For Haj 2004, the number of pilgrims certified by Haj 2004 4.40 number of passengers the Chattered Accountant.........

Chapter 1 - Introduction

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C&AG conducts audit of expenditure of Ministries/Departments of the Government of India under Sections I32 3 and 17J of the C&AG’s (DPC) Act4 * *. CAG is the sole auditor ill respect of autonomous bodies under the Civil Ministries/Depaitments which are audited under sections 19(2)' and 20(1 V7.........

Appendices

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4.3 Department of Information Technology This Department is covered in CAG’s Report on Scientific Departments. 5 Ministry of External Affairs Ministry of External Affairs (MEA) is responsible for conducting relations with foreign and commonwealth countries. The main functions of the.........

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06 August 2010

Compliance

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

No.12 of 2010-11 (Defence Services) 3 CAG’s (DPC) Act. Major Cantonment Boards are audited under Section 14 2 of the said Act. Principles and methodology of compliance audit are prescribed in the “Regulations of Audit and Accounts, 2007”. 1.5 Planning and Conduct of Audit Our audit.........

Sector:

Defence and National Security

Chapter 3 – Army

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Jalandhar City) inclusive of taxes. Seven vendors participated in bid and M/s Indian Quality Product Zone was found L-l with quoted rate of Rsl386 each coil, inclusive of all taxes. L-l firm, however, offered to supply only 10,000 coils. Tender Purchase Committee (TPC) decided on 20 March 2008.........

Chapter 1 - Introduction

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2 No. 12 of 2010-11 (Defence Services) CAG's (DPC) Act. Major Cantonment Boards are audited under Section 142 of the said Act. Principles and methodology of compliance audit are prescribed in the “Regulations of Audit and Accounts, 2007”. 1.5 Planning and Conduct of Audit Our audit.........

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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

The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the report of the Statutory Auditors. The Companies Act, 1956 empowers.........

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).........

Preface

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The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the report of the Statutory Auditors. The Companies Act, 1956 empowers.........

Appendices

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Bhopal Dhule Transmission Company Limited 2. Energy Efficiency Services Limited 3. HPCL Bio Fuels Limited 4. IndianOil CREDA Bio Fuels Limited 5. IRCON Infrastructure Limited 6. Jabalpur Transmission Company Limited 7. Loktak Down Stream Hydroelectric Company Limited 8. Power System Operation.........

Executive Summary

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[Paras 1.4.1 and 1.4.2] II. CAG’s oversight role Out of 451 CPSUs including six statutory corporations, annual accounts for the year 2009-10 were received from 352 PSUs including five statutory corporations and 89 deemed government companies. Of these, accounts of 249 PSUs including five.........

Chapter 1 - FINANCIAL PERFORMANCE OF CENTRAL PUBLIC SECTOR UNDERTAKINGS

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by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956 read with Section 19 of the CAG’s (Duties, Powers and Conditions of Service) Act, 1971 and the Regulations made thereunder. The CAG is empowered to audit certain corporations.........

Chapter 3 - Corporate Governance watch

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3.1.1 The CAG of India as the government auditor plays an important role in ensuring effective public sector governance. The significant findings and recommendations as conveyed in the Audit Reports represent critical inputs to good governance that can lead organisations to take prompt and.........

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