Audit Reports

19 December 2014

Compliance

Report No. 34 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Defence Services) Air Force and Navy Audit Report No. 34 of 2014.........

Sector:

Defence and National Security

Chapter 4 - Navy

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142 Report No. 34 of 2014 (Air Force and Navy) In order to ensure timely and reliable Weapon Logistics support to Indian Naval Ships, Submarines, Dockyards, Repair Yards, Missile Technical Positions and the Training Establishments; Weapon Equipment Depots (WEDs) have been established at Mumbai,.........

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08 July 2014

Compliance

Report No. 4 of 2014 - Compliance Audit on Air Force and Navy, Union Government, Defence Services

Mention regarding the delay in replacement of obsolete and decommissioned radars was made in the Paragraph No. 2.2 of CAG’s Audit Report No.CA 5 of 2008. In their Action Taken Note (August 2011), Ministry, while accepting the delays in acquisition of radars, stated that the existing.........

Sector:

Defence and National Security

Chapter 3 - Air Force

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Mention regarding the delay in replacement of obsolete and decommissioned radars was made in the Paragraph No. 2.2 of CAG’s Audit Report No.CA 5 of 2008. In their Action Taken Note (August 2011), Ministry, while accepting the delays in acquisition of radars, stated that the existing.........

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01 August 2014

Compliance

Report No. 2 of 2014 - Compliance Audit on General Purpose Financial Reporting of Central Public Sector Enterprises of Union Government, Commercial

in government companies and corporations 9 1.4 Loss-making CPSEs 13 1.5 Operating efficiency of government companies 14 Chapter 2 Oversight role of CAG 2.1 Audit of Public Sector Enterprises 17 2.2. Appointment of statutory auditors of Public Sector Enterprises by CAG 17 2.3 Arrears of accounts.........

Sector:

Finance

Oversight Role of CAG

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CHAPTER 2 Oversight Role of CAG 2.1 Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company.........

General Purpose Financial Reporting of Central Public Sector Enterprises

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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.........

Chapter 7 - Public Private Partnerships and Joint Ventures

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also scrutinize the working of Ministries as well as the government agencies and corporations based on the audit findings in the reports of CAG. New arrangements have developed, particularly in infrastructure sector, whereby substantial public fund and/or assets are used to implement.........

Executive Summary

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Only 8 companies out of 65 companies earned profit of 1,745 crore during 2012-13. [Para 1.4.1 ] CAG's oversight role Out of 525 CPSEs, annual accounts for the year 2012-13 were received from 421 CPSEs in time (i.e. by 30 September 2013). Of these, accounts of 283 CPSEs were reviewed in audit..........

Preface

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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. The CAG gives his comments or supplements the report of the Statutory Auditors. The Companies Act, 1956 empowers the.........

Index

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in government companies 9 and corporations 1.4 Loss-making CPSEs 13 1.5 Operating efficiency of government companies 14 Chapter 2 Oversight role of CAG 2.1 Audit of Public Sector Enterprises 17 2.2. Appointment of statutory auditors of Public Sector 17 Enterprises by CAG 2.3 Arrears of accounts.........

Convergence of Indian Accounting Standards with IFRS

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under the Chairmanship of Secretary, MCA to prepare a road-map for convergence with representatives from Regulatory Bodies (Reserve Bank of India, CAG, Securities and Exchange Board of India, Insurance Regulatory & Development Authority, Pension Fund Regulatory and Development Authority),.........

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30 April 2013

Performance

Report No. 23 of 2012 - Performance Audit of IT Applications in Income Tax Department

The main objectives of the IT Applications in Income Tax Department (ITD) were to improve the efficiency and effectiveness of the tax administration and provide management with reliable and timely information towards effective planning as also...

Sector:

Taxes and Duties

Chapter 2 - Performance of IT Applications

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The percentage of such recordings during FY 07 to FY 10 ranged between 0.50 and 0.03 only. Further, across India, out of 11.31 lakh cases selected for regular assessment under section 143(3) during FY 07 to FY 10, only 1.98 lakh cases were entered into AST. 2.4 Thus the demand raised in.........

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17 August 2012

Performance

Report No. 5 of 2012 – Performance Audit of Implementation of Public Private Partnership Indira Gandhi International Airport Delhi, Ministry of Civil Aviation

In this connection, reference is invited to Para 2.3.1.1 of CAG’s Report No. 3, Union Government (Commercial) for the year 2011-12 wherein Audit commented on only three JVs dealing with cargo and car parking operationalised during 2009-10. Audit observed that there was substantial reduction.........

Sector:

Transport & Infrastructure

Chapter 5 - Operation Support (Human Resource)

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minus employees' retired/expired/transferred 14 Earlier management has indicated this figure as 2394 and the same was adopted in paragraph 2.3.2.2 of CAG's report No. 3 of 2011-12 15 Similarly management earlier indicated this figure as 173 and the same was adopted in paragraph 2.3.2.2 of CAG's.........

Chapter 4 – Revenue Sharing

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In this connection, reference is invited to Para 2.3.1.1 of CAG's Report No. 3, Union Government (Commercial) for the year 2011-12 wherein Audit commented on only three JVs dealing with cargo and car parking operationalised during 2009-10. Audit observed that there was substantial reduction.........

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14 December 2013

Performance

Report No. 18 of 2012 - Performance Audit on Medical Establishments in Defence Services, Department of Defence

Public Sector Enterprises (CPSE) In August 2006, the Ministry of Chemicals and Fertilisers required all purchasing departments of Government of India to place orders on Pharma ‘Central Public Sector Enterprises’ (CPSE) and their subsidiaries for pharmaceutical products. It also.........

Sector:

Defence and National Security

Index

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Report of the Union Government (Defence Services) - Report No. 18 of 2012-13 Comptroller and Auditor General of India on Performance of Medical Establishments in Defence Services © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in Union Government.........

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12 May 2012

Performance

Report No. 12 of 2012 – Performance Audit of Operational Performance of Export Credit Guarantee Corporation of India Limited, Ministry of Commerce and Industry

Report No. 12 of 2012-13 Performance Audit Operational Performance of Export Credit Guarantee Corporation of India Limited i Table of Contents Page No. Preface iii Executive Summary v Chapter 1 Introduction1 Chapter 2 Export Credit Insurance for Banks8.........

Sector:

Industry and Commerce

Chapter 2 – Export Credit Insurance for Banks

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8 Performance Audit Operational Performance of Export Credit Guarantee Corporation of India Limited Report No. 12 of 2012-13 The process flow of the WTPC and WTPS insurance covers provided to the Banks is depicted in the following charts: WTPC Cover Goods not sent Exporter -< 1 X 1 K Buyer.........

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28 November 2014

Compliance

Report No. 25 of 2014 - Compliance Audit Observations, Union Government, Civil

This Report contains significant audit findings which arose from the compliance audit of financial transactions of Civil Ministries/Departments and Autonomous Bodies. It contains XXI chapters. Chapter I gives a brief introduction while Chapters II...

Sector:

Power & Energy |

Industry and Commerce |

Information and Communication |

Art, Culture and Sports |

Agriculture and Rural Development |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Appendices

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Name of Autonomous Bodies submission months of Accounts 1. Visakhapatnam Special Economic Zone 4-12-12 5 Authority, Hyderabad 2. Indian Museum, Kolkata 19-11-12 4 3. Indira Gandhi Rashtriya Manava 5-10-12 3 Sangrahalaya, Bhopal 4. Nehru Memorial Museum and Library, New 8-10-12 3 Delhi. 5. Haj.........

Chapter 4 - Ministry of Culture

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In the Report of CAG for Autonomous Bodies (paragraph 3.1, Report No. 23 of 2013) similar case of routine extension of service to all retiring employees by Asiatic Society, Kolkata was reported. The Ministry of Culture may consider 10 Employees who were in service on or before 26 August 1988.........

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31 August 2012

Performance

Report No. 10 of 2011-12 – Performance Audit of Capacity Expansion in Hydro Power Sector by CPSEs, Ministry of Power

Besides the above 12 projects, the delay in Teesta-V Project had already been highlighted in the CAG Report No.27 of 2009-10. Thus, it is evident from the above that main reasons for delay in project execution were: geological surprises; and other controllable factors like delay in handing.........

Sector:

Power & Energy

Annexures of PA Report No. 10 of 2012-13

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(if applicable) VII Clearances from ASI This is required as per Application is submitted to Archeological Archeological citing criteria of Survey of India indicating location of Survey of India MOEF project and other details for seeking NOC. (ASI) (if applicable) VIII Preparation of Chairman/.........

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17 August 2012

Performance

Report No. 7 of 2012-13 – Performance Audit of Allocation of Coal Blocks and Augmentation of Coal Production, Ministry of Coal

Coal is the most important indigenous source of energy for Indian economy with a geological reserve of 2,85,863 million tonne and more than half of the current commercial energy is met by coal. The widening.........

Sector:

Power & Energy

Chapter 5 - Production Performance of Captive Coal Blocks

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Audit observations in respect of Sasan UMPP have been discussed in other CAG’s Audit Report on ‘Ultra Mega Power Projects under the Special Purpose Vehicles’ for the year ended March 2012. 5.5 Delays in Commencement of Production and reasons thereof As per die guidelines of MOC, the.........

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