Audit Reports

20 December 2012

Performance

Report No. 19 of 2012 - Performance Audit on Rail Links to Kashmir in Indian Railways Union Government, Railways

For special works, complete sets of drawings should be prepared and made available for reference by the intending tenderers before inviting bids. However, KRCL and IRCON, construction agencies awarded contracts for construction of tunnels and bridges and proof consultancy though the.........

Sector:

Transport & Infrastructure

Chapter – 4 Project Execution

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The Ministry stated that the revision of drawings mid way was necessitated as the original tender had not included items, a technical requirement but found necessary during construction. The contention was not acceptable for the reason that contracts were awarded without proper field work. Had.........

Chapter – 3 Project Planning

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For special works, complete sets of drawings should be prepared and made available for reference by the intending tenderers before inviting bids. However, KRCL and IRCON, construction agencies awarded contracts for construction of tunnels and bridges and proof consultancy though the.........

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08 July 2014

Compliance

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

Even though dredging in monsoon was not a viable option, dredging during the peak monsoon due to delay in tendering and conclusion of the contract, rendered an expenditure of `33.91 crore unfruitful. (Paragraph 4.6) XV Unfruitful expenditure on construction of a Hangar Improper selection of.........

Sector:

Defence and National Security

Chapter 4 - Navy

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Report No. 4 of 2014 (Air Force and Navy)

Chapter 3 - Air Force

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chart of the DMT is shown below: 4 Common User Vehicles - Lorry 3Ton/ 4Ton/ 6.5 Utility van (DCPT), Lorry RCC, Medium Recovery Vehicle, Water Tender, Car % Seaters, Car 5CWT (Gypsy & MM Jeep) AL&SR, LMR, Station Wagon (TATA SUMO), Coach Passenger, Motor Cycle, Truck I Ton, Ambulance,.........

Overview

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Even though dredging in monsoon was not a viable option, dredging during the peak monsoon due to delay in tendering and conclusion of the contract, rendered an expenditure of ^33.91 crore unfruitful. (Paragraph 4.6) XV Unfruitful expenditure on construction of a Hangar_ Improper selection of.........

Chapter 1 - Introduction

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Report No. 4 of 2014 (Air Force and Navy) CHAPTER I: INTRODUCTION 1.1 About the Report The Report relates to matters arising from the Compliance Audit of the financial transactions of Ministry of Defence and its following organisations: • Indian...

Chapter 5 - Coast Guard

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Ltd., Israel had quoted in December 2008 for Inverters and INS GPS at a cost which was less by 46 per cent and 3 per cent respectively than the tendered cost of M/s HAL of February 2010. However, no cognizance was taken of the quote of M/s Elta Systems Ltd., for supply of these items, made.........

Chapter 6 - Defence Research and Development Organisation (DRDO)

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6.1.7.3 Status of QR based Naval DRDO projects We examined the R&D, TD and Mission Mode (Staff) projects undertaken by three laboratories2 wherein Qualitative Requirements were formulated by the user either as a draft QR, preliminary QR, Outline QR or in a few projects, by a definite NSQR. We.........

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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

related pay 59 ii Chapter 4 Convergence of Indian Accounting Standards with IFRS 4.1 Introduction 61 4.2 Convergence process in India 61 4.3 Status of Implementation of Ind-AS 62 Chapter 5 Compliance with DPE Guidelines 5.1 Introduction 63 5.2 Non-compliance with DPE guidelines 63 5.3.........

Sector:

Finance

General Purpose Financial Reporting of Central Public Sector Enterprises

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CHAPTER 1 Financial Performance of Central Public Sector Enterprises 1.1 Introduction This Report presents the financial performance of government companies, statutory corporations and deemed government companies. The term Central Government Public ...

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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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Reply of ITD needs to be viewed in the light of the following: Table 2.1: Status of assessees Financial Year FY 08 FY 09 FY 10 FY 11 Corporate# l. Returns filed (number) 410451 366233 427811 459270 2. Loss making entities (number) 144170 132356 149283 161596 3. Loss (Crore 7) NA NA 185585 203564.........

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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

The remaining project costs were met from security deposits and Development Fees. Allowing these post contractual benefits violated the tendering process by which the JV partner was selected. It was also noted that against an equity contribution of ` 2450 crore, the JV was allowed rights of.........

Sector:

Transport & Infrastructure

Chapter 3 – Project Management

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Report No. 5 of 2012-13 3.1 Change in Major Development Plan and increase in Ground Floor Area Article 8.3 of OMDA required DIAL to prepare a Master Plan for the airport setting out the proposed development for the entire Airport over a 20 year...

Annexures

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Report No. 5 of 2012-13 AnnexureI GMR letter No. DIAL/CR/ Subsidiaries/ 2069 dated 27 September 2007 indicating calculation of income through lease rentals over the period of 57 years (Referred to in Para 2.6) y* 'Av-.fyy'Ai * o GKR r>lhi...

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20 December 2012

Performance

Report No. 20 of 2012-13 – Performance Audit of Production and Sale of Iron Ore by NMDC Limited, Ministry of Steel

war d e d as shown b elo w: T a ble 3 : Dela y s in a wa rd o f co ntr a ct s Package wise Packa g e nu mber a nd a ct iv ity Fir st f lo a t ing o f tenders Awa rd of co ntr a ct Dela y with ref erence t o J uly 200 9 ( i n mo nt hs ) 1 . C r u sh in g P lan t Au g u st 2007 Au g u st 2010 1 3 2.........

Sector:

Transport & Infrastructure

Chapter 2 – Production of Iron Ore

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The Company in July 2006 appointed MECON, by floating a limited tender enquiry, as EPC consultant at a cost of 7.70 crore, immediately after receiving the forest clearance. Though the original DPR approved by the Board in April 2003 envisaged a project cost of 296.03 crore, it became.........

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14 December 2013

Performance

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

QR for equipment is intended to elicit competitive response and avoid frequent re- tendering which contribute to delay in procurement. Four of the eleven cases involving procurement over ` 25 crore revealed non-formulation of broad based qualitative requirement (QR) and frequent.........

Sector:

Defence and National Security

Chapter 5 – Procurement of drugs and quality inspection

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as narrated in the paragraphs below. 18 Accepted Tender 46l Performance of Medical Establishments in Defence Services Registration of firms not holding Valid Drug Licence/Good Manufacturing Practice/Dealer Licence The Ministry’s instructions cited above stipulated that procurement is to be.........

Chapter 6 – Hospital Administration

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Report No.18 of 2012-13 Chapter VI: Hospital Administration Audit Objectives: To assess whether: • Compliance with procedures relating to different aspects of hospital administration e.g. working of hospital infection control committee and Bio...

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29 November 2012

Performance

Report No. 15 of 2012-13 – Performance Audit of Jawaharlal Nehru National Urban Renewal Mission, Ministry of Housing and Urban poverty Alleviation

The Jawaharlal Nehru National Urban Renewal Mission (JNNURM) was launched in December 2005 with the objective of reforms-driven fast track development of cities across the country, with focus on efficiency in urban infrastructure, service delivery...

Sector:

Transport & Infrastructure

Chapter 7 - Implementation of Urban Infrastructure Projects

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Delays in water supply projects also took place due to delay in land acquisition and slow tendering process. Audit came across the following cases of delays: Table No. 7.2: Delay in execution of water supply projects s. Name of the Project, Reason for Delay Status of the Project No. Sector,.........

Chapter 6 - Implementation of Housing Project

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The UP Government, however, reported (April 2012) that the work had restarted since December 2011 after re-award of tenders. 45 Performance Audit ofJawaharlal Nehru National Urban Renewal Mission (JNNURM) The projects were required to be completed in 12 to 18 months from the date of sanction.........

Chapter 9 - Monitoring and Evaluation

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did not remain involved during pre construction stage for review of DPR documents, detailed design drawing, design and construction specification, tender document etc. IRMA team visited some project sites in April 2011. It was also not clear whether IRMA had inspected the other projects as the.........

Chapter 1 – Introduction

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6 Performance Audit ofJawaharlal Nehru National Urban Renewal Mission (JNNURM) 1.6 Status of the projects The table below gives the year wise and component wise break-up of the projects approved. Table No. 1.5: Year and component wise break-up of the projects approved Component 2005-06 2006-07.........

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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

•The Company continued to increase its exposure limits from `285 crore in February 2004 to `1850 crore in March 2009 without obtaining the status of completion of the projects. The Company obtained status report on completion of the projects in September 2009, only after reporting of the.........

Sector:

Industry and Commerce

Chapter 1 – Introduction

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Report No. 12 of 2012-13 Chapter 1 Introduction | About ECGC Export Risk Insurance Corporation which was set up in 1957 was renamed as Export Credit Guarantee Corporation of India Limited (ECGC) in the year 1983. ECGC (Company) is fully owned by...

Chapter 2 – Export Credit Insurance for Banks

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The Company continued to increase its exposure limits from 285 crore in February 2004 to X 1850 crore in March 2009 without obtaining the status of completion of the projects. The Company obtained status report on completion of the projects in September 2009, only after reporting of.........

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28 August 2012

Performance

Report No.11 of 2012-13 – Performance Audit on Hydrocarbon Exploration Efforts of Oil and Natural Gas Corporation Limited, Ministry of Petroleum and Natural Gas

Performance Audit of hydrocarbon exploration efforts (2007-08 to 2010-11) of Oil and Natural Gas Corporation Limited (ONGC) was conducted to ascertain whether ONGC's exploration efforts had been taken up with proper planning and executed with...

Sector:

Power & Energy

Chapter 4 - Efficiency in Exploration Process & Reasonableness of Costs of Exploration

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work programme (MWP) and work commitment were controllable and rectifiable factors such as non fixation of norm for API cycle, delay in processing of tender for charter hire of seismic vessels for offshore, non acquisition of offshore survey vessel, delay in hiring of contractual services for.........

Annexures (I & II)

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Annexure-I (Refer Para 4.3.1) Statement showing the avoidable payment of Liquidated damages in NELP Blocks SI Name of the block Extension Liquidated Audit remarks No period damages (US$) 1 AA-ONN-2001/1 01.11.06- 236572 ONGC released the location...

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