Audit Reports

16 December 2011

Performance

Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

The cess is collected by the State Government concerned and paid to the Central Government. The proceeds are credited to the Consolidated Fund of India. After this, the Central Government, after due appropriation made by Parliament by Law, disburses such sums of money as if may think fit to the...............

Sector:

Environment and Sustainable Development

Chapter 8 – State specific findings

_{(PDF 3.72 MB)}

seater community toilets costing (' 3.50 lakh was not taken up as the land for this was not available and the said amount was not refunded to MoEF * Consolidated figure for the Scheme of Environmental Upgradation Phase-I of Panaji City (ii) Performance of the projects The average sewage generated...............

Chapter 2 - Legislative, policy and Institutional Framework

_{(PDF 0.17 MB)}

The cess is collected by the State Government concerned and paid to the Central Government. The proceeds are credited to the Consolidated Fund of India. After this, the Central Government, after due appropriation made by Parliament by Law, disburses such sums of money as if may think fit to the...............

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22 March 2011

Performance

Report No. 32 of 2010 - Performance Audit of Indigenous Construction of Indian Naval Warships

Release of large funds in March without any linkages with immediate utilization were clear instances of parking of public funds outside Consolidated Fund of India and were aimed at avoiding the lapse of funds. As per extant financial rules MOD was required to surrender the excess funds to the...............

Sector:

Defence and National Security

Chapter 3 – Financial Considerations and Contract

_{(PDF 0.56 MB)}

Release of large funds in March without any linkages with immediate utilization were clear instances of parking of public funds outside Consolidated Fund of India and were aimed at avoiding the lapse of funds. As per extant financial rules MOD was required to surrender the excess funds to the...............

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13 August 2010

Performance

Report No. 14 of 2010 - Performance Audit of Canteen Stores Department Ministry of Defence

CSD also transfers money from the Consolidated Fund of India to the URCs. These transfers are on account of : (i) Quantitative discount – which is distribution of stores free of cost to Unit Run Canteens – during the six years from 2002 -03 to 2007 -08, Rs.883 Crore was transferred to these...............

Sector:

Defence and National Security

Chapter 3 – Financial Operations

_{(PDF 0.39 MB)}

In other words, even though the amount disbursed reflects half of the profits made in the CSD operations, the disbursement is made out of the Consolidated Fund of India. In the 56th meeting of the BOCCS held in March 1986 it was decided that 50 per cent of the net trade surplus of CSD for...............

Chapter 2 – Audit of Unit Run Canteens (URCs)

_{(PDF 0.27 MB)}

2.1 Integration of CSD into Consolidated Fund of India Based on the recommendations of Public Accounts Committee (1964 65), the finances of CSD up to Depot level only were brought within the ambit of Consolidated Fund of India (CFI) with effect from 01 April 1977. This, however, was not...............

Highlights

_{(PDF 0.35 MB)}

CSD also assists the URCs through soft loans and quantitative discounts. Despite such assistance through CSD from Consolidated Fund of India and being the interface between CSD and the consumers, the URCs continue to remain outside the purview of the Parliamentary financial oversight as they...............

Preface

_{(PDF 0.05 MB)}

CSD also transfers money from the Consolidated Fund of India to the URCs. These transfers are on account of: (i) Quantitative discount - which is distribution of stores free of cost to Unit Run Canteens - during the six years from 2002-03 to 2007-08, Rs.883 Crore was transferred to these URCs as...............

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18 March 2011

Performance

Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

The MPLADS is a Plan Scheme fully funded by the Government of India and the funds released under the scheme are non-lapsable. The Scheme provides that Members of Lok Sabha may select works for implementation in his/her constituency while Members of Rajya Sabha may select works for...............

Sector:

Social Infrastructure

Chapter 6 - Funds Management

_{(PDF 2.36 MB)}

These funds remained outside the Consolidated Fund of the Union and/or States. Further, the graphical presentation of year-wise expenditure incurred during 2004-09 showed that to some extent the expenditure under the Scheme had a propensity to increase at the times close to elections, while...............

Executive Summary

_{(PDF 0.96 MB)}

the DAs during the last five years (2004-09) leaving substantial closing balances (T 1788 crore to 2137 crore) in various bank accounts outside the Consolidated Fund of the Union and/or States. The expenditure under the Scheme had a propensity to increase at the times close to elections, while...............

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10 December 2010

Performance

Report No. 20 of 2010 - Performance Audit of Civil on Autonomous Bodies

This was to be achieved mainly by promoting voluntary action dirough funding support for innovative, need-based projects,encouraging collaboration amongst voluntary organisation, and selecting,encouraging and disseminating innovative...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 - Functioning of Council for advancement of people's action and Rural Technology (Ministry of Rural Development)

_{(PDF 9.26 MB)}

giving false/incomplete/delayed report was sought for by audit, which was not provided. In llie absence of the consolidated data, the assessment of quality of monitoring was done only in 182 test-checked projects which revealed the following. y In 38 projects, costing 10.85 crore, there...............

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16 November 2010

Performance

Report No. 19 of 2010 - Performance Audit of Issue of Licences and Allocation of 2G Spectrum of Union Government, Ministry of Communications and Information Technology

To facilitate the same, Government of India (GoI) has allocated funds from time to time to provide optical fibre cables for use by the Defence Sector.n requires the application of complex engineering tools to ensure interference free operation of various wireless networks. nunlike other...............

Sector:

Information and Communication

Annexures

_{(PDF 2.93 MB)}

The government accepted this recommendation of TRAI Hon’ble Prime Minister also emphasized on increased competition while inaugurating India Telecom 2007. Accordingly, DOT has decided to issue \X}\ to all the eligible applicants who applied up-to 25-9-2G07. UAS licence authorises...............

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18 July 2014

Compliance

Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector:

Taxes and Duties

Direct Tax Administration

_{(PDF 7.18 MB)}

Chapter I Direct Tax Administration 1.1 Resources of the Union Government 1.1.1 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...............

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05 August 2010

Performance

Report No. 10 of 2010-11 – Performance Audit of Activities Public Sector Undertakings

for supplier list was not felt especially as in each case approval of competent authority was obtained before floating of enquiry and also that no consolidated vendor list was available. d) Non updation of database In terms of Policy (clause 2.2 of Chapter I) the PMDs of units were to be...............

Sector:

Industry and Commerce

Chapter 4 - Information Technology Audit of IT systems in selected Public Sector Undertakings Bharat Sanchar Nigam Limited

_{(PDF 0.16 MB)}

did not accrue to the Company as detailed below: 4.2.1.1 Business Process Re-engineering (BPR) Business Process Re-engineering (BPR) is one of the fundamental steps undertaken prior to ERP implementation. While according sanction for implementation of ERP in Gujarat 38 Report No. 10 of 2010-11...............

Chapter 10 - Fulfillment of socio economic objectives Jute Corporation of India Limited

_{(PDF 0.09 MB)}

Report No. 10 of 2010-11 /* -X MINISTRY OF TEXTILES X CHAPTER X Jute Corporation of India Limited Fulfillment of socio-economic objectives Executive Summary Jute Corporation of India (company) was set up in 1971 with the main aim of...............

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01 August 2014

Compliance

Report No. 17 of 2014 - Union Government, Communications and IT Sector

The Department of 1 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 2 Comptroller and...............

Sector:

Information and Communication

Audit Report of Ministry of Communications & IT

_{(PDF 0.14 MB)}

The Department of 1 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 2 Comptroller and...............

Audit Report of Ministry of Communications & IT

_{(PDF 0.14 MB)}

4.2.5.1 Financial management SAMEER is financed through grants released by the Department of Electronics and Information Technology (DeitY) and funds from sponsoring agencies i.e. other Ministries /Departments / autonomous organizations of the Government of India. During 2007-12, SAMEER...............

Audit Report of Ministry of Communications & IT

_{(PDF 0.15 MB)}

It was further stated that latest reminder was issued in February 2013. Detail book contains consolidated accounts for each Circle showing Receipts and Expenditure under each Head of Account PAOs Ahmedbad, Bangalore, Hyderabad, Kapurthala, Kolkata, Chennai, Delhi and Lucknow 49 Report No. 17 of...............

Audit Report of Ministry of Communications & IT

_{(PDF 0.17 MB)}

Subsequently it was decentralized to Controller of Communication Accounts office of the concerned licensed service areas. Hence consolidated and reconciled information for five years was not available and the complete refinement of data was likely to take a long time especially due to acute...............

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18 July 2014

Compliance

Report No. 8 of 2014 - Compliance Audit on indirect Taxes - Central Excise Union Government, Department of Revenue

This Report contains 62 audit observations pertaining to Central Excise duties, having a revenue implication totaling RS 182.90 crore. The Ministry/department had, until March 2014, accepted audit observations involving revenue of RS 179.44 crore...

Sector:

Taxes and Duties

Chapter 1 - Central Excise Revenues

_{(PDF 11.17 MB)}

The Consolidated Fund of India formed under Article 266 of the Constitution of India consists, inter alia, of all revenues received by the Government of India. The Union of India's revenue receipts arise from both tax and non-tax sources. Tax revenues comprise chiefly of proceeds of...............

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