Audit Reports

06 September 2013

Compliance

Report No. 21 of 2013 - Compliance Audit on Compensatory Afforestation in India, Union Government, Ministry of Environment and Forests

The Court observed that the fund would not be part of general revenues of the Union, of the States or part of the Consolidated Fund of India. Ministry of Environment and Forests (MoEF) notified the Compensatory Afforestation Management Funds Management and Planning Authority (CAMPA) in...............

Sector:

Environment and Sustainable Development

Chapter 7 - State/Union Territory Specific Finding

_{(PDF 4.87 MB)}

Transactions had been mingled in one account / single book of accounts. Accounts were not consolidated at any stage due to pending accounts and progress reports from IAs. As a result actual consolidated position of amount spent by all IAs was not available and also could not be...............

Chapter 1 - About Compensatory Afforestation in India

_{(PDF 0.61 MB)}

The fund would not be part of general revenues of the Union, of the States or part of the Consolidated Fund of India. It also proposed that there would be a body for the management of the Compensatory Afforestation Fund. Supreme Court directed that the user agency would also pay into the fund...............

Chapter 6 - Oversight Arrangements

_{(PDF 0.47 MB)}

The money in the fund is kept out of Consolidated Fund of India based on the directions/orders of the Supreme Court and the expenditure is incurred without authorisation from Parliament. The Court passed its orders in 2002 when the quantum of expenditure was negligible during the initial years................

Chapter 3 - Collection of Compensatory Afforestation Funds

_{(PDF 0.62 MB)}

orders of 30 October 2002, Compensatory Afforestation Fund was not to be a part of the general revenue of the Union, of the States or part of the Consolidated Fund of India. Compensatory Afforestation Funds that had not yet been realised as well as the unspent funds already realised by the...............

Executive Summary

_{(PDF 1.84 MB)}

The Court observed that the fund would not be part of general revenues of the Union, of the States or part of the Consolidated Fund of India. Ministry of Environment and Forests (MoEF) notified the Compensatory Afforestation Management Funds Management and Planning Authority (CAMPA) in...............

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07 May 2013

Compliance

Report No. 2 of 2013 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

2012, there were 481 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 338 government companies, 137 deemed government companies and six statutory corporations. This Report deals with 422 CPSEs...............

Sector:

Finance

Chapter 2 - Oversight Role of CAG

_{(PDF 18.91 MB)}

This mechanism provides the necessary parliamentary control over the utilisation of public funds invested in the companies from the Consolidated Fund of India. Section 166 of the Companies Act, 1956 requires every company to hold AGM of the shareholders once in every calendar year. It is also...............

Chapter 4 - Convergence of Indian Accounting Standards with IFRS

_{(PDF 1.04 MB)}

The Ind-AS would be applicable for both stand-alone and consolidated financial statements. 4.2.3 Notification of Ind-AS As many as 35 redrafted converged Accounting Standards (termed as 'Ind-AS') were hosted by the MCA on its website in February 2011, after due vetting by the Legislative...............

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06 September 2013

Compliance

Report No. 19 of 2013 - Compliance Audit on Observations, Union Government(Civil)

Resultantly the amount could not be utilized by NABARD leading to blocking of funds for more than nine months.The permission of the Ministry to enhance the service charge per visa applicant by 12 per cent of the existing rates on the basis of increase in property tax resulted in undue financial...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 1 - Introduction

_{(PDF 0.92 MB)}

units, based on the expenditure incurred, the criticality and complexity of their activities, the level 2 Audit of (i) all expenditure from the Consolidated Fund of India, (ii) all transactions relating to Contingency Funds and Public Accounts and (iii) all trading, manufacturing, profit &...............

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28 November 2014

Compliance

Report No. 27 of 2014 - Compliance Audit on Union Government (Scientific and Environmental Departments)

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

Sector:

Science and Technology |

Environment and Sustainable Development

Chapter 1 – Introduction

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Report No. 27 of 2014 CHAPTER -1 Introduction 1.1 About this Report This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of transactions of Scientific and Environmental Ministries/Departments of the...............

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05 August 2011

Performance

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

However, we found that Sportina Payce Construction (India) Pvt. Ltd. (the SPV representing the consortium led by Payce Consolidated Ltd., Australia; Pynter Dixon Construction Pty. Ltd., Australia; Sportina Exim Pvt. Ltd., India and Robertson + Marks Architect Pty. Ltd, Australia), submitted an...............

Sector:

Art, Culture and Sports

Annexes

_{(PDF 2.69 MB)}

The delivering the residential complex, noise Governmental funding for the OC is in minimization measures, and the the form of loans, to be repaid through unresolved issue of access roads from suitable revenue generation. The OC is the NOIDA link road. The DDA has confident of the Games being...............

Chapter – 13 Sports

_{(PDF 4.61 MB)}

We also noticed fraudulent payments to GBE for false claims of personnel assignments (when they did not even visit India), which were certified by OC officials. Audio video equipment for sports presentations were hired at exorbitant rates, through a highly flawed process. Our enquiries...............

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28 November 2014

Compliance

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

un-commissioned (March 2013) due to non availability of power connection, non finalization of drawings of weighbridge room and non availability of funds for ancillary works for weighbridge. Thus, despite orders of the Railway Board, non-ferrous scrap continued to be weighed by mechanical...............

Sector:

Transport & Infrastructure

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

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Therefore, increase in dividend payable by railways has an impact on its profitability. In the event of condemnation of rolling stock funded from Capital, an estimate should be prepared writing down the original cost of such stock from Capital. Examination of write back adjustments by...............

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28 November 2014

Compliance

Report No. 19 of 2014 - Compliance Audit on Railway Finances, Union Government (Railway)

6 Repairs and Maintenance of Carriages and Wagons 7 Repairs and Maintenance of Plant and Equipment 25 Appropriation refers to expenditure charged on Consolidated Fund of India Chapter2AppropriationAccounts ReportNo.19of2014Page29 8 Operating Expenses-Rolling Stock and Equipment...............

Sector:

Transport & Infrastructure

Chapter 2 - Appropriation Accounts

_{(PDF 0.31 MB)}

6 Repairs and Maintenance oft'arriages and Wagons 7 Repairs and Maintenance of Plant and Equipment 25 Appropriation refers to expenditure charged on Consolidated Fund of India Report No. 12 of 2013 Page 28 Chapter 2 Appropriation Accounts 8 Operating Expenses-Rolling Stock and Equipment Operation...............

Chapter 3 - Accounting of Projects in Indian Railways

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As a result, executives did not have consolidated details of a particular contractor. Further, the dues Report No.l 9 of 2014 Page 55 Chapter 3 Accounting of Projects in Indian Railways to be recovered from the contractor towards grant of advances and non-return of materials could not be...............

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03 August 2010

Performance

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

The zone maintained that consolidated power plan was only prepared and that a separate power plan for Kutch Rail was not prepared. 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...............

Sector:

Transport & Infrastructure

Chapter – 3 Implementation of corporate safety plan in Indian Railways

_{(PDF 0.23 MB)}

IR stated in February 2010 that the data for coach failures is maintained and available for individual zonal Railways as well as consolidated position for IR, adequate measures are being initiated to overcome the various equipment failures and there has been a consistent improvement in the...............

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10 December 2010

Performance

Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

2000 with a view to facilitate external trade and payment and for promoting the orderly development and maintenance of foreign exchange markets in India. The shift has also necessitated delegation of authority to the remitting banks i.e., the authorized dealers to vouchsafe the legality of the...............

Sector:

Taxes and Duties

Chapter 4 of Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

_{(PDF 2.13 MB)}

Management Ltd A/c Platinum Asia Fund; A/c Platinum international Brands Fund; A/c The Platinum Master Portfolio; Carlson Fund Equity; Tennessee Consolidated Retirement System; Bank of America Singapore Ltd; Citicorp Investment Bank (Singapore) Ltd. 24 Report No.18 of 2010-11 (Performance...............

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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 4 – Management of leases

_{(PDF 0.35 MB)}

the amount of 1.17 crore inclusive of security deposit of 19.50 lakh realized from February 2008 to July 2009 was not deposited into the Consolidated Fund of India. 1 * * (1) - (i) Ms. Akhter .Than w/o Shri Abdul Salam (ii) Shri Khalid Masood Salam, (iii) Shri Saeed Anwar Salam, (iv)...............

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