Audit Reports

These indents are consolidated in the Track Directorate. The procurement of consolidated requirement of rails is done by floating a single tender on M/s SAIL, the sole source of supply. However, for the procurement of concrete sleepers and special grade cement, limited tenders are floated...............

2 Audit of (i) all expenditure fiom the Consolidated Fund of India, (ii) all transactions relating to Contingency Funds and Public Accounts and (iii) all trading, manufacturing, profit & loss accounts, balance-sheets and other subsidiary accounts. 3 Audit and report on the accounts of stares and...............

of Permanent Way and Works Repairs and Maintenance 5 Repairs and Maintenance of Motive Power 19 Appropriation refer to expenditure charged on Consolidated Fund of India Report No. 12 of 2013 26 Chapter 2 Appropriation Accounts 6 Repairs and Maintenance of Carriages and Wagons 7 Repairs and...............

and Environmental Ministries/ Departments which are audited under sections 19(2)4 and 20(1)5 of the 2 Audit of (i) alt expenditure from the Consolidated Fund of India, (ii) all transactions relating to Contingency Funds and Public Accounts and (iii) all trading, manufacturing, profit and...............

signal failures per 1000 ZISTUs as explained below: Signal failures per 1000 ZISTU = Total signal incidence X1000 ZISTU CSP (2003-2013) envisaged a consolidated target whereby all types of signal defects would reduce from the level of 13.19 incidences per 1000 ZISTUs at the end of March 2003 to...............

at (a) and (b) above, most of the accounting transactions had been routed through Suspense Account and that Suspense Account was nullified by passing consolidated entries to other vendor accounts. Since vendor accounts have huge credit balances, the above debits against the customers remained...............

Taxes-Central Excise and Service Tax) Chapter I Central Excise and Service Tax Revenues Resources of the Union Government 1.1 The Government of India's resources include all revenues received by the Union Government, all loans raised by issue of treasury bills, internal and external loans...............

1.6 Incorrect accounting of interest on refunds 1.6.1 Interest payment7 is a charge on the Consolidated Fund of India and is, therefore, payable through a proper budgetary mechanism. Accordingly, Minor Head "Interest on Refunds" is to be operated under the Major Head "2020-Collection of Taxes on...............

purchase of plant and machinery and parked the remaining amount of T13.58 crore in the Public Fund of India instead of surrendering the same to the Consolidated Fund of India as required under General Financial Rules. Resultantly, the closing balance under the Depreciation Fund Reserve stood...............

Besides, central autonomous bodies, which are substantially financed by grants/loans from the Consolidated Funds of India, are audited by the Comptroller and Auditor General of India under the provisions of Section 14(1) of the Act. Comptroller and Auditor General of India may with the...............