Audit Reports

The aggregate amount of the unspent balances in the accounts of the implementing As per Expenditure Budget 2010-11 (Volume-I) 9 _ Report of the CAG on _ Union Government Accounts 2009-10 agencies kept outside Government accounts is not readily ascertainable. The Government expenditure as.........

115 Report of the CAG on Union Government Accounts 2009-10 Table 8.2: Surrender of savings ft in crore) Savings Amount surrendered Amount not Date of Year surrendered (%) surrender Revenue Capital Revenue Capital Revenue Capital 2007-08 74.79 30.48 31.82 25.88 42.97 (57) 4.60(15).........

on account Carriages and Wagons Excess 1645739230 of implementation of 6th CPC Recommendation, more drawal of stores from stock, 91 Report of the CAG on Union Government Accounts 2009-10 SI. Grant/ Reasons for variation as No Appropriation Figure in X stated by the Ministries/departm en ts.........

1 Report of the CAG on Union Government Accounts 2009-10 Table 1.1 Summary of the current year’s operations (fin crore) Receipts Derived Disbursements Parameters Consolidated Fund of India (CFI) Revenue Receipts 704523 Revenue Deficit Revenue Expenditure 1057479 (653847) 352956 (1010224).........

Components and Sub-Components of Total Resources TOTAL RECEIPTS (INCLUDING TAXES AND DUTIES ASSIGNEDTO STATES) ( 4972397 crore) 41 Report of the CAG on Union Government Accounts 2009-10 Table 3.1: Components; of total receipts: Relative share and trends (f in crore) Revenue Capital Receipts.........

71 Report of the CAG on Union Government Accounts 2009-10 5.2 Fiscal Liabilities relative to GDP The XII Finance Commission had recommended a reduction in total liabilities of the Union to 43.7 per cent of GDP by 2009-10 (Table 4.13, Page 75 of the Twelfth Finance Commission Report,.........

57 Report of the CAG on Union Government Accounts 2009-10 Table 4.2 Relative share and growth trends of components of expenditure _(fin crore) Revenue Capital Loans & Actual Revenue Others/ Period Expenditure Expenditure Advances Expenditure Expenditure/ Actual Actual Exp Expenditure X Plan.........

Report of the CAG on Union Government Accounts 2009-10 Glossary 14 days auction A scrip of 14 days duration introduced from June 1997. Auction for Treasury Bill.........

57-Department of School Education and Literacy under Revenue/Capital (Voted) Sections, 85 Report of the CAG on Union Government Accounts 2009-10 5,087 crore in grant no. 87-Ministry of Road Transport and Highways under Revenue/Capital (Voted) Sections, 3,948 crore in grant no. 33-Department.........

GSL 1 2447542 4855070 2407528 11 NMIX 1 2864554 4334280 1469726 10 IIL 406 1094779468 2391407445 1296627976 12 NIPPON 7 21845478 50784302 28938824 11 INDIA STEEL 2 2327064 5158440 2831375 13 NINL 38 180343782 244387576 64043794 12 KHETAN SPONGE 2 2233525 4911717 2678192 14 MIP 1 776340 8899030.........

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.........

33 of 2011-12 10.3 Non recovery of license fee Delhi Development Authority could not recover license fee of ' 30.43 lakh from Central Bank of India for the space occupied by it at the PDA premises._ Delhi Development Authority (DDA) requested Central Bank of India (the bank) to open an.........

Position 12.1 57 Appendices I Grants/loans released from 2006-07 to 2010-11 to Central 59 autonomous bodies audited under Sections 19(2) and 20(1) of CAG’s(DPC) Act, 1971 II Grants/loans released from 2006-07 to 2010-1 1 to Central 91 autonomous bodies audited under Sections 14(1) and 14(2) of.........

of autonomous bodies 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 ' 39232.42 crore towards grants/loans to 279 central autonomous bodies during 2010-11..........

by Audit) indicating remedial/corrective action taken by them on various paragraphs/appraisals contained in the Audit Reports (Commercial) of the CAG as laid on the table of both the Houses of Parliament. Such notes were required to be submitted even in respect of paragraphs/appraisals which.........

The details are discussed in the succeeding paragraphs. Scope of Audit The audit of AAI is conducted under Section 19 (2) of the CAG’s (Duties, Powers and Conditions of Service) Act 1971. The Audit covered procurement, installation and 1 Civil enclaves are airports under the control of.........

The above four issues were brought out earlier also in CAG’s Report No. 15 (para 4.6) of 2008. Effective internal controls were yet to be implemented in all operational offices of the Company with periodical monitoring at highest level to reduce delays in settlement of claims at different.........

of accounts including Profit and Loss Account and Balance Sheet in such form as may be prescribed by the Central Government in consultation with the CAG. The Management of the PSU was stressed upon in a series of meetings to adopt the format of Balance Sheet and Profit and Loss Account as given.........

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 there under. Under the Companies Act 1956, the CAG appoints the.........

[Para 1.4.1] CAG's oversight role Out of 466 CPSEs including six statutory corporations, annual accounts for the year 2010-2011 were received from 367 CPSEs including five statutory corporations and 104 deemed government companies. Of these, accounts of 274 CPSEs including five statutory.........

As per the above provisions, the Statutory Auditors (Chartered Accountants) appointed by the CAG certify the accounts of such companies which 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.........

in government companies and 10 corporations 1.4 Loss making CPSEs 16 1.5 Operating efficiency of government companies 19 chapter 2 Oversight role of CAG 2.1 Audit of Public Sector Enterprises 23 2.2 Appointment of statutory auditors of Public Sector 23 Enterprises by CAG 2.3 Arrears of accounts.........

There were 23 Audit Paras, involving 37 CPSEs violating the DPE guidelines, printed in the earlier Audit Reports of the CAG for the years 2005-06 to 2009-10. These are summed up in the table below: 79 Report No. 2 of 2011-12 SI. No. Subject Area Number o in crore) No. of (in cases in crore).........

with segregation of salary and non-in their Finance salary portions Accounts 37 Report of the CAG on Union Government Accounts 2010-11 2.1.2 Unascertainable unspent balances in the accounts of Implementing Agencies (IAs) In recent years, there has been a paradigm shift in the Central.........

Revised estimates of GDP have been adopted for purpose of comparability with previous years’ reports. 1 Report of the CAG on Union Government Accounts 2010-11 food, fuel, metal and mineral prices) and lower industrial growth (electricity, gas, manufacturing, mining, and water supply)..........

the interest on refunds of excess tax as reduction in revenue and this incorrect practice has been commented upon in the last two years’ CAG’s Report on Union Accounts as well as in CAG’s Report on Direct Taxes for the year 2008 and in earlier years also, but no corrective action.........

129 Report of the CAG on Union Government Accounts 2010-11 Table 5.1:Year-wise budget & expenditure (fin crore) Year Budget Provision Disbursement Savings Revenue Capital Revenue Capital Revenue Capital 2008-09 101598.22 8029.00 91701.55 7029.00 9896.67 1000.00 2009-10 111660.19 8825.00.........

Sector of Activity Number of Demands for Grants/Appropriations Civil 98 Defence Services 6 Postal Services 1 Railways 16 Total 121 77 Report of the CAG on Union Government Accounts 2010-11 3.3 The Report contains audit observations on the Appropriation Accounts (Civil, Postal and Defence.........

Report of the CAG on Union Government Accounts 2010-11 Glossary 14 days auction : A scrip of 14 days duration introduced from June 1997. Auction for Treasury Bill.........

6.2* Loss due to damage to imported equipment 62. Report No. 6 of Standalone Supply Chain Management of 2010-11 Report*** Rations in Indian Army (Performance Audit) 63. Report No. 14 of Standalone Canteen Stores Department 2010-11 Report*** (Performance Audit) 64. Report No. 35 of.........

of transmission system construction projects undertaken by the Corporation during the 9th Plan' was conducted and the findings included in the CAG’s Audit Report appended with the Annual Report of the Corporation for the year 2003-04. The significant audit findings were: Deficient.........

by Audit) indicating remedial/corrective action taken by them on various paragraphs/appraisals contained in the Audit Reports (Commercial) of the CAG as laid on the table of both the Houses of Parliament. Such notes were required to be submitted even in respect of paragraphs/appraisals which.........

Limited Cases involving extra/wasteful expenditure and failure to realise revenue by Air India Limited (Company) were highlighted earlier through the CAG's Reports2 for appropriate remedial action. In brief, these cases covered issues on internal controls to check expenditure and increase the.........

Existence of the above cases indicated that recommendation of the CAG in Report No. FA 15 of 2008 relating to appointment of surveyors and timely submission of reports by them to ensure adherence to the requirement of IRDA (Protection of Policyholders' Interests) Regulations, 2002 had not been.........

Exploratory performance of the Company in this block, amongst others, was reviewed in audit and audit findings were included in the CAG's Report No.PA 9 of 2008, Union Government (Commercial). Audit had observed, inter-alia, that the Company had not completed the acquisition, processing and.........

Ministry of Minority Affairs (May 2012) for NMDFC has accepted CAG’s suggestion for a reliable mechanism for identification of DPL status but feels creating such a database would amount to carrying out a mini survey which does not come under its purview. In conclusion, audit opines that.........