Audit Reports

28 November 2014

Compliance

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

27 of 2014 (Compliance Audit) Report of the Comptroller and Auditor General of India for the year ended March 2013 Report No. 27 of 2014 i Para- graph No. Page No. Preface iii Overview v CHAPTER I- INTRODUCTION About this Report 1.1 1 Organisational Structure of the office of the.........

Sector:

Science and Technology |

Environment and Sustainable Development

Appendices

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It operates the Indian National Satellite (INSAT) programme for meeting telecommunication, television broadcasting and developmental applications. DOS also deals with matters relating to space science, space technology and space applications. The expenditure incurred by DOS during 2012-13 was.........

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05 August 2011

Performance

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

Performance Audit Report on XIX Commonwealth Games (CWG-2010) 45 Background Section - A The CAG had also prepared a Study Report on the status of Railway Projects relating to CWG in April 2010, which focused on the extent of completion of the Railway Projects identified for completion before.........

Sector:

Art, Culture and Sports

Annexes

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Internal controls and 7.1 Approval obtained in Indian currency, but 584 decision making payment in foreign currency within the OC 7.2 Outstanding advances as on 25 February 585 2011 7.3 Deficiencies in contract management 590 A. Contracts awarded on nomination basis B. Contracts awarded on.........

Chapter 2 – Study Report on 'Preparedness for the XIX Commonwealth Games 2010'

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All the major activities relating to makeover of New Delhi Railway Station were The CAG had also prepared a Study Report completed before the Games and within a on the status of Railway Projects relating to tight budget of Rs. 44.68 crore. New Delhi Railway Station in time for the Games.........

Chapter 3 - Audit Approach

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The audit and Sports (MYAS) requested the CAG for a findings are either then settled, or further "concurrent audit" of the Organising action for compliance is advised. Only Committee from April 2008. Such important audit findings, where large concurrent audit is an internal audit government.........

Glossary

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Build Operate Transfer BRTS Bus Rapid Transit System BVN Broadcast Video Network BYPL BSES Yamuna Power Limited CAC Consultant Appointment Committee CAG Comptroller and Auditor General of India CATS Centralized Accidental Trauma Services CBRI Central Building Research Institute CBRN Chemical,.........

Chapter – 26 Other infrastructure Development Activities

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CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In September 2008, GNCTD decided to introduce a TETRA network in time for...

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28 November 2014

Compliance

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

Report of the Comptroller and Auditor General of India for the year ended March 2013 Laid in Lok Sabha/ Rajya Sabha on _______________ Union Government (Railways) No.26 of 2014 (Compliance Audit.........

Sector:

Transport & Infrastructure

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

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The chapter includes three long paragraphs viz., ‘Management of Scrap in Indian Railways’, ‘Working of Integral Coach Factory, Perambur, Chennai’ and ‘Working of Rail Wheel Factory, Yelahanka, Bangalore’. Scrap Management in Indian Railways: Audit revealed that there was no time.........

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28 November 2014

Compliance

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

The growth of freight earnings and passenger earnings were 10.67 per cent and 9.51 per cent respectively, which were above the CAGR achieved during 2007-11. Net surplus after meeting dividend liability was ` 1,125.57 crore in 2011-12. The Operating Ratio deteriorated as compared to the.........

Sector:

Transport & Infrastructure

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05 August 2011

Performance

Report No. 8 of 2011 – Performance Audit of Fertilizer Subsidy in India of Union Government, Ministry of Chemicals and Fertilizers

The fertilizer subsidy/ concession regime in India has had a long and chequered history, dating back to 1957. Currently, urea is the only controlled fertilizer, which is subject to price distribution and movement control under the Fertilizer Control ...

Sector:

Agriculture and Rural Development

Executive Summary

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Why we conducted this performance audit We had reviewed the Retention Price Subsidy (RPS) scheme for Urea, which was reported through the CAG's Audit Report No, 2 of 2000 (Civil). We had also conducted an IT audit on the Concession Scheme Information System (CSIS) and reported the findings in.........

Chapter 3 - Audit Approach, Previous Audit Findings and Organisation of Current Audit Findings

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3.2 Previous Audit Findings A review on "Implementation of Retention Price Subsidy Scheme on sale of controlled fertilizers" had appeared in the CAG's Audit Report No. 2 of 2000 (Civil). The main audit findings of this review were as follows: Fertilizer Industry Coordination Committee.........

List of Abbreviations

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University BIFR Board of Industrial and Financial Reconstruction BVFCL Brahmaputra Valley Fertilizer Corporation Limited C&F Cost and Freight Price CAG Comptroller and Auditor General of India CAOs Chief Agriculture Officers CCEA Cabinet Committee on Economic Affairs CFCL Chambal Fertilizers and.........

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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 3 – Land use

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to function on such land have been reported in earlier audit reports of the CAG. Commercial exploitation of Defence land often turns very opaque as revenue generated by such exercise is credited to the non-public fund (Regimental Fund), which is outside the Parliamentary oversight. Case like.........

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16 December 2011

Performance

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

consists of representatives of CPCB and representatives from Ministry of Water Resources, Ministry of Urban Development and a representative of CAG. The Committee proposed, inter alia, a time-bound action plan to address capacity issues related to sewage treatment, an amendment to the.........

Sector:

Environment and Sustainable Development

Executive Summary

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consists of representatives of CPCB and representatives from Ministry of Water Resources, Ministry of Urban Development and a representative of CAG. The Committee proposed, inter alia, a time-bound action plan to address capacity issues related to sewage treatment, an amendment to the.........

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08 September 2011

Performance

Report No. 18 of 2011 – Performance Audit of Civil Aviation in India of Union Government, Ministry of Civil Aviation

The fact, however, remains that this was merely a book adjustment, and represented a totally unrealised gain. In addition, the CAG’s comments (under Section 619(4) of the Companies Act, 1956) on the accounts of NACIL for 2009-10 pointed out an understatement of loss by Rs. 3,039 crore,.........

Sector:

Transport & Infrastructure

Chapter 6 - Financial and Operational Performance

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Performance Audit Report on Civil Aviation in India Chapter 6 Financial and Operational Performance 6.1 Operational performance 6.1.1 Key Operational/ Revenue Parameters A summary of key.........

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20 August 2010

Performance

Report No. 15 of 2010 - Performance Audit of Procurement of Stores and Machinery in Ordnance Factories

Since a proper analysis of the procurement cases would require in-depth examination and considerable professional skills, Ministry requested CAG to undertake a special audit of all the procurement contracts during the period by a suitable team of officers from the Indian Audit & Accounts.........

Sector:

Defence and National Security

Chapter 1 – Introduction

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Ministry informed CAG that a proper analysis of the procurement cases finalized during the above period would require in-depth examination and considerable professional skills. Secretary, Department of Defence Production1 therefore requested that a special audit of all the procurement contracts.........

Executive Summary

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Since a proper analysis of the procurement cases would require in-depth examination and considerable professional skills, Ministry requested CAG to undertake a special audit of all the procurement contracts during the period by a suitable team of officers from the Indian Audit & Accounts.........

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08 September 2011

Performance

Report No. 19 of 2011 – Performance Audit of Hydrocarbon Production Sharing Contracts of Union Government, Ministry of Petroleum and Natural Gas

Private sector participation in hydrocarbon Exploration and Production (E&P) in India dates back to the Government of India (Gol) decision of 1991 to invite foreign and domestic private sector companies to participate in the.........

Sector:

Power & Energy

Executive Summary

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Request of Gol for special audit by CAG In November 2007, the Secretary, Ministry of Petroleum and Natural Gas (MoPNG) requested the CAG to conduct a special audit of PSCs for eight blocks for which regular audit had already been carried upto 2003-04/ 2004-05. MoPNG's request was made.........

Chapter 3 - Audit Approach

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Chapter 3 - Audit Approach 3.1 Request for Audit by MoPNG In November 2007, the Secretary, MoPNG requested the CAG of India to conduct a special audit of PSCs for eight blocks (viz. Ravva, Panna-Mukta, Tapti, KG-DWN-98/3, RJ-ON-90/1, Hazira, KG-OSN-2001/3,.........

Chapter 4 - Findings relating to - KG-DWN-98/3 block

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D1 & D3 capex upto March 2011 as per books of accounts is U$$ 5.59 billion out of which U$$ 2.59 billion was incurred till March 2008, the period of CAG's audit. The evidence of expenditure and vouchers are the subject of audit and any unsubstantiated expenditure is liable for disallowance. The.........

Chapter 7 - Compliance and Control Issues

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However, the observations made by CAG would be taken for guidance for future cases. 136 Performance Audit of Hydrocarbon PSCs As there was no provision for extension in submission of DoC, the case was recommended to MoPNG, validating the technical justifications submitted by the.........

Chapter 8 - Conclusions and General Recommendations

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MoPNG stated (July 2011) that they were prepared to look at alternative formulas with an open mind and would consider the suggestion of the CAG and the Ashok Chawla Committee with an open mind and take a final view on merits. 8.2 Recommendations for Future PSCs The stated strength of the.........

Chapter 6 - Findings in respect of Panna-Mukta and Mid & South Tapti Fields

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Ministry stated that the suggestions of CAG on COSA would be examined. This issue had been highlighted in the earlier CAG's Audit Reports of 1996 and 2005s2. We urge that a quick decision be taken, since nearly 2/3rd of the term of the PSC is already over. 6.4 Findings in respect of.........

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