Audit Reports

A government company is defined in section 617 of the Companies Act, 1956 as a company in which not less than fifty one per cent of the paid-up share capital is Government Company held by central government, or by any state government A company in which not or governments, or partly by the...............

Audit of Public Sector Enterprises Under Section 619 of the Companies Act, 1956, the auditor (statutory auditor) of a government company including deemed government company, appointed by the CAG, conducts the audit of accounts of these companies. On the basis of supplementary audit conducted...............

Navigation Computer (NC) is essential for helicopter 'A' to enable it to fly. A ‘metallic equipment tally’ indicating serial number, description, model number, part number/reference number and modification status is fitted externally to the NC to enable Naval units to raise indent for the...............

8449-120-Misccllancous 33833 Dr Deposits CPAO 3. 7610-201-HBA 648 Cr 4. 7610-202-01- MCA 61 Cr 5. 7610-800-Other Advances 1 Cr Ministry of Home 6. 8342-00-110- Other Deposits- 5 Cr Affairs Telephone Application Deposits 200 Report of the CAG on Union Government Accounts 2010-11 Appendix II-E...............

c-\ Chapter 3 _ Appropriation Accounts: 2010-11 Introduction Constitutional provisions 3.1 Soon after the Lok Sabha passes the Demands for Grants under Article 113 of the Constitution of India, the Government introduces an Appropriation Bill under Article 114 to provide for...............

made possible primarily on account of a substantial increase in tax receipts after a period of low growth in the previous two years and also due to receipts from auction of spectrum. Revenue receipts increased by 32 per cent and stood at 9,32,686 crore. Increase in non-debt receipts...............

on refunds of excess tax is a charge on the Consolidated Fund of India and is, therefore, payable only after having been authorised under the due appropriation made by law. Rule 8 of the Delegation of Financial Powers Rules, 1978, describes ‘Interest’ as primary unit of appropriation...............

irregular and injudicious re-appropriations, supplementary provisions made without requirement including an in-depth study of persistent savings due to nan-implementation of schemes, etc. Grants of Transfers to State and Union Territory Governments; Department of Higher Education; Ministry of...............

three years 1.3.7 Major Components of Plan expenditure 20 1.3.8 Proportion of grants-in-aid in Plan expenditure in key Ministries 21 1.3.9 Mode of delivery of Central Plan assistance to State/District level 22 autonomous bodies/implementing agencies 1.3.10 Sectoral analysis of expenditure 23...............

in Indian Railways Chapter 3 Transparency in Budgeting and Financial Management in Indian Railways 3.1 Introduction Budget is an annual exercise for detailing the roadmap for generating resources and their efficient use. It is a legal document that is passed by the legislature, and approved by...............

Appropriation Accounts detail the accounts related to expenditure of IR for a particular year as compared to the appropriations for different purposes as specified in the schedules appended to the Appropriation Act passed by Parliament. These Accounts list the original budget allocation,...............

Glossary of Terms Glossary of Terms Terms Description 17- Zones of Indian Central Railway (CR), Eastern Railway (ER), East Railways Central Railway (ECR), East Coast Railway (ECoR), Northern...............

Charged 6450000 0 6450000 5365136 -1084864 Voted 144174957000 5312413000 149487370000 163527121918 14039751918 14 Revenue - Appropriation to Funds - Depreciation Reserve Fund, Development Fund, Pension Fund, Capital Fund Voted 252830900000 0 252830900000 227498947757 -25331952243 15 Dividend to...............

I : INTRODUCTION 1.1 Foreword This Report relates to matters arising from the compliance audit of the financial transactions of the Ministry of Defence and its following organisations: Army; Inter Service Organisations; • Defence Research and Development Organisation and its...............

CA No. 16 of 2012-13 (Defence Services) s- CHAPTER III: ARMY 3.1 Unauthorised use of defence assets and manpower for the benefit of Army Welfare Education Society Despite repeated instructions by the Ministry of Defence to stop...............

AND MILITARY ENGINEER SERVICES \_ 4.1 Overpayment of water charges by the Garrison Engineer Kamptee The failure of the GE Kamptee to repair/replace defective water meter and to regulate payment of bills on the basis of past average consumption as provided in the agreement, resulted in...............

CA No. 16 of 2012-13 (Defence Services) CHAPTER VI: DEFENCE RESEARCH AND DEVELOPMENT ORGANISATION 6.1 Avoidable extra expenditure in procurement of stores Incorrect decision by the Tender Purchase...............

performance of Ordnance Factory Organisation 8.1.1 Introduction The Ordnance Factory Board (OFB) functioning under the administrative control of the Department of Defence Production, Ministry of Defence, is headed by the Director General Ordnance Factories. There are 39 factories 13 divided into...............

CA No. 16 of 2012-13 (Defence Sendees) --- OVERVIEW Loss of indigenously designed/manufactured ammunition Large quantity of indigenously designed and manufactured ammunition valuing 408.06 crore was declared...............

National Mineral Development Corporation (NMDC) for procurement of iron ore fines from its Donimalai Mines in Karnataka for the period from 2005-06 to 2009-10. The agreement provided guaranteed specification for Fe content of 64 per cent in iron ore fines and adjustment of price accordingly. A...............

16314 100K 150K Mar-10 15961 Madapur Mar-08 7164 100K 150K Mar-10 25330 2 Gujarat Ahmedabad Mar-09 17819 50K 100K Mar-10 25366 3 Maharashtra Nashik Dec-08 50664 100K 200K Mar-10 74802 4 Orissa Bhubaneshwar Dec-08 87164 100K 200K Aug-10 85095 5 Chennai Telecom Chennai Nov-09 39469 50K 100K Sep-10...............

16314 100K 150K Mar-10 15961 Madapur Mar-08 7164 100K 150K Mar-10 25330 2 Gujarat Ahmedabad Mar-09 17819 50K 100K Mar-10 25366 3 Maharashtra Nashik Dec-08 50664 100K 200K Mar-10 74802 4 Orissa Bhubaneshwar Dec-08 87164 100K 200K Aug-10 85095 5 Chennai Telecom Chennai Nov-09 39469 50K 100K Sep-10...............

The chart below briefs the process of production of Alumina and Aluminium. In order to meet the growing demand of its products, the Company for the first time expanded its production capacity in the year 2003. The Company is in the process of expanding its production capacity further through...............

Report No. 8 of 2012-13 CHAPTER II: MINISTRY OF CIVIL AVIATION Air India Limited 2.1 Wasteful expenditure due to non-utilisation of leased premises for cargo warehouse Failure to surrender leased premises without usage for the last nine years ended March...............

Report No. 8 of 2012-13 CHAPTER VII: MINISTRY OF DEFENCE Bharat Electronics Limited 7.1 Blocking of funds in Convergent Billing and Customer Relationship Management project Accepting to execute a...............

Modules (STM-1), Microwave (MW) equipment (144 terminals, 168 antennas, 19385 meters Waveguide and 49 automatic dehydrators)} in 6 GHz frequency band, which were procured at an aggregate cost of 39.97 crore during the period 2007-2008 for use in North East (NE) and Jammu & Kashmir (J&K)...............

the rented premises in RCF and to construct its own building, the Company acquired (June 2004) a plot C-13 admeasuring 7,131 square metres (sqm) in Bandra Kurla Complex (BKC) from Mumbai Metropolitan Region Development Authority (MMRDA) at a total cost of 39.21 crore2. In September 2006, the...............

Report No. 8 of 2012-13 CHAPTER VI: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION V J Central Warehousing Corporation 6.1 Non-realisation of storage charges on time-barred bonded goods Central Warehousing Corporation...............

India Corporation Limited (Company), registered in February 1920, owns and manages two woollen mills, one at Kanpur in Uttar Pradesh and another at Dhariwal in Punjab. The Company was declared sick in 1992 and the Board for Industrial and Financial Reconstruction (BIFR) sanctioned a...............

Report No. 8 of 2012-13 CHAPTER I: DEPARTMENT OF ATOMIC ENERGY Electronics Corporation of India Limited 1.1 Avoidable loss due to short/ excess payment of advance tax The Company...............

Report No. S of 2012-13 CHAPTER IX: MINISTRY OF HEAVY INDUSTRIES & PUBLIC ENTERPRISES Bharat Heavy Electricals Limited 9.1 Avoidable expenditure due to inclusion of restrictive clause in tender documents Due to acceptance/inclusion of restrictive clause in the tenders for boiler vertical...............

Report No. 8 of 2012-13 f \ Appendix I V_/ (Referred to in para 9.5) Recoveries at the instance of Audit during 2010-11 Amount ( in lakh) Name of the Name of the PSU Audit observation in brief Amount of Amount Ministry/ recovery recovered by Department...............

0 0 0 0 1311545.913 13004688 13004688 12 Monet Ispat Ltd 1 995656 2174447.641 1178791.641 0 0 0 0 1178791.641 8697791 8697791 Nakoda Ispat A/C Bandana 13 Global 1 3441949 7294720.944 3852771.944 0 0 0 0 3852771.944 29178884 29178884 14 Prakash Industries Pvt Ltd. 1 2285491 3991967.27...............

that the provisions of the Constitution of India, the applicable laws, the subordinate legislations and other rules and regulations are being duly complied with. This also includes an examination of the adequacy, legality, transparency, etc. of the relevant rules to ascertain whether these...............

Report No.25 of 2013 (Railways) Chapter 2 Chapter 2: Traffic - Commercial and Operations The Traffic Department comprises two main streams - Commercial and Operations. The Commercial Department is responsible for marketing, sale of transportation...............

Report No. 13 of 2012-13 CHAPTER II: MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY Department of Posts 2.1 Organisational set-up and Financial Management 2.1.1 Functions of the Department The postal system in India has a history of...............

The Consular, Passport and Visa (CPV) Division of the Ministry of External Affairs (MEA) provides these services to Indian citizens through the Central Passport Organisation (CPO) in India. The policies, rules, regulations and procedures in this regard are framed by the CPV Division of...............

It contains 12 chapters. Chapter I gives a brief introduction while Chapters II to XI present detailed audit observations. Chapter XII presents a summarised position of the Action Taken Notes furnished by the Ministries. Some of the important findings included in this Report are given below...............

Report No. 13 of 2012-13 CHAPTER V : MINISTRY OF HUMAN RESOURCE DEVELOPMENT Department of Higher Education 5.1 Corrective action at the instance of Audit The Ministry failed to follow the extant rules and...............

Report No. 13 of 2012-13 CHAPTER VIII: UNION TERRITORIES Andaman and Nicobar Administration Directorate of Shipping Services 8.1 Loss due to delay in disposal of a decommissioned ve ssel Delay in initiating timely action and consequential...............

Report No. 13 of 2012-13 ANNEX-I (Referred to in paragraph 2.1.3) Details of Revenue realisation and Revenue expenditure (A) Revenue Realisation (f in crore) Name of the service 2008-09 2009-10 2010-11 Sale of...............

Chapter 1 State of Finances Chapter-1 State of Finances This chapter provides a broad perspective of the finances of the Indian Railways (IR) during 2011-12 and analyses critical changes in the major financial indicators with reference to the previous year as well as the overall trend...............

Glossary of Terms Glossary of Terms Terms Description 17- Zones of Indian Central Railway (CR), Eastern Railway (ER), East Railways Central Railway (ECR), East Coast Railway (ECoR), Northern...............