Audit Reports

Report No. 22 of 2013 Appendix I (Refer to Paragraph 1.3) Brief profile of the Scientific and Environmental Ministries/Departments 1. Department of Atomic Energy (DAE) DAE is engaged in the development of nuclear power technology, applications of radiation technologies in the...............

the programme such as delay in establishment of ground network, idling of network connectivity, disparities in the allocation and idling of satellite bandwidth, inadequate content generation and deficiencies in monitoring and evaluation. The replacement strategy for the existing satellite was also...............

Report No. 22 of 2013 CHAPTER - V Department of Science and Technology 5.1 Avoidable expenditure on hiring of office premises Science and Engineering Research Board (SERB) failed to...............

and Sanitation in Indian Railways" Cleanliness and Sanitation in Indian Railways is a multidisciplinary responsibility and vests with various departments of the Railways viz. Medical, Engineering, Commercial and Mechanical. While the Mechanical Department is responsible for cleanliness and...............

ReportNo.il of 2013 (Railways) Chapter 2 Chapter 2 - Engineering - Open Line and Construction The Engineering department of Indian Railways has two distinct organizations, namely Open Line and Construction. While the Open Line is responsible for maintenance...............

Block Development Officer, Govt, of West Bengal observed (08 June 2012) that Maliara Jor Bandh was fully covered with ash and that the water was destroying the agricultural land nearby; that fly ash was getting deposited on residences and causing breathing trouble among the inhabitants. The...............

65.55 crore made on wind energy farm for over 24 months and consequential non- realisation of revenue of ^13.20 crore._ NMDC Limited (the Company) decided (April 2006) for setting up of 10 Mega Watt (MW) wind mill so that the generated energy can be wheeled to the Karnataka electricity grid and...............

The amount of 7130/- was the difference between pit-head price per tonne of ROM and steam coal as in April 2002. Though the difference was enhanced to 180 in 2009-10 by Coal India Limited and implemented by another subsidiary, the same was not implemented by CCL resulting in revenue...............

Report No. 13 of 2013 CHAPTER XV: MINISTRY OF URBAN DEVELOPMENT Delhi Metro Rail Corporation Limited 15.1 Implementation of Airport Metro Express Line Project through Public Private Partnership 15.1.1...............

perimeter roads, control towers, while on city side land is required for construction/development of terminal building, car parking, approach roads, development of space to be allotted to various concessionaires, etc. The scope of the audit was limited to examination of records available at the...............

Exploration & Production (E&P) of oil & gas fields/blocks and ‘downstream’ i.e. refining and processing of crude oil and natural gas, their distribution and marketing of petroleum products. Govt, of India (GOI), till 1999, had been awarding E&P blocks only to National Oil Companies (NOCs)...............

13 of 2013 (Compliance Audit Observations) /? N CONTENTS CHAPTER/ SUBJECT PSU PAGE PARAGRAPH NO. PREFACE vii EXECUTIVE SUMMARY ix Chapter I DEPARTMENT OF ATOMIC ENERGY 1.1 Violation of CVC guidelines and Nuclear Power 1 loss due to not availing excise duty Corporation of India exemption...............

Report No. 13 of 2013 CHAPTER XII: DEPARTMENT OF PUBLIC ENTERPRISES Bharat Electronics Limited, Bharat Heavy Electricals Limited, Bokaro Power Supply Company Power Limited, Cochin...............

tendering. Final The recommendations of If the HI bid is within the price band approval the sales committee will authorized by the Board, then the CMD was be first put up to the CMD authorized to approve sale of the vessel. and thereafter to the Board However in case the price is lesser...............

13 of 2013 during the underwriting years 2007 to 2011 for a premium ranging from 8.50 per cent to 12.63 per cent of ENPI. The overall performance of the treaties from Underwriting Year 2007 to 2011 showed continuous losses of 197.80 crore as detailed below: Net Results and Claim Ratio of...............

2. The Report contains eleven theme based audit and 39 individual observations relating to 38 PSUs under 15 Ministries/Departments. The draft observations were forwarded to the Secretaries of the concerned Ministries/Departments under whose administrative control the PSUs are working to give them...............

Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Chapter I Department of Revenue -Customs Revenue Resources of the Union Government-Trends, composition and systemic issues 1.1 The Government of India's...............

Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT ASSESSMENT OF CUSTOMS DUTIES 3.1 We found from test check (March 2009 to Jan 2012) of records for the period February 2009 to September 2011, a few cases of incorrect...............

The Department of Revenue (DoR) of MOF functions under the overall direction and control of the Secretary (Revenue), coordinates matters relating to all the Direct and Indirect Union Taxes through two statutory Boards namely, the Central Board of Excise and Customs (CBEC) and the Central Board...............

with Rules and Regulations Central Excise 2.1 We examined the records maintained by the assessees in relation to the payment of Central Excise duty and checked the correctness of duty payment and availing of cenvat credit. We noticed cases of incorrect grant of cenvat credit, non/short...............

Report No. 17 of 2013 (Indirect Taxes-Central Excise and Service Tax) Glossary ACES Automation of Central Excise and Service Tax. ADB Asian Development Bank CAAT Computer Aided Audit Technique CAO Chief Accounts Officer CBDT Central Board of Direct Taxes CBEC Central Board of Excise and...............

Report No. 15 of 2013 (Direct Taxes) 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...............

in Audit (February 2012) that OFC manufactured 19th lot comprising of 966 empties in November 2007 which was rejected due to detachment of driving band, partial smoothness of driving band and heavy double engraving on driving band, by CQA/A during proof conducted in January 2008. The rejection...............

of sub-standard stores without prior technical inspection from an unregistered and inexperienced firm Integrated Headquarters of the Ministry of Defence (Army) concluded a contract with a new and unregistered firm for supply of Mask Face Extreme Cold Weather for ?2.54 crore without prior...............

CA No. 30 of 2013 (Defence Services) -\ OVERVIEW _/ Improper management of Defence land Despite highlighting cases of poor management of Defence estates in the various Audit Reports repeatedly and issue of specific...............

CA No. 30 of 2013 (Defence Services) --- CHAPTER II: MINISTRY OF DEFENCE - ^ 2.1 Improper management of Defence land Despite instances of unsatisfactory management of Defence estates being repeatedly highlighted...............

CA No. 30 of 2013 (Defence Services) (-\ CHAPTER IV : WORKS AND MILITARY ENGINEER SERVICES v_/ 4.1 Avoidable extra expenditure of '1.03 crore due to acceptance of conditional contract The Chief Engineer Delhi Zone concluded a conditional contract involving uncertain liability without...............

Report No. 23 of 2013 CHAPTER V : MINISTRY OF HUMAN RESOURCE DEVELOPMENT VJ Department of Higher Education School of Planning and Architecture 5.1 Blocking of funds on purchase of land The School of Planning...............

Grants/loans aggregating 36247.97 crore were released to 222 central autonomous bodies during 2011-12. The information in respect of remaining 132 bodies was not furnished by the concerned Ministries (Appendix -1). The compliance and performance audits of 329 other central autonomous bodies...............

Government of India released X 36247.97 crore towards grants/loans to 222 central autonomous bodies during 2011-12. Information in respect of 132 central autonomous bodies was not furnished by the concerned ministries. Accounts for 2011-12 for 354 central autonomous bodies were to be made...............

2 Gauze absorbent than (A thin loosely woven surgical dressing.), Abdominal sponges (20cmX20cm and 30cmX30cm), roller bandages (4”X4” and 6”X4”) and Skin Stapler 30 Report No. 23 of 2013 firms) and 1 February 2008 (one firm). The rate contracts on these items expired in January 2010...............

Report No. 23 of 2013 M CHAPTER VI: MINISTRY OF INFORMATION AND BROADCASTING Prasar Bharati 6.1 Additional payment for electricity supply due to excess sanctioned load Failure to assess the sanctioned load in consonance with actual requirement resulted in excess payment of 82.41 lakh...............

Under Article 51A, it is the duty of every citizen to protect and improve the natural environment including forests, lakes, rivers and wildlife and to have compassion for living creatures. Map 1: Map showing the forest cover of India Several laws and court judgements govern the use and...............

Report No. : 21 of 2013 Chapter - II Diversion of forest land and Compensatory Afforestation 2.1. Introduction 2.1.1. Provisions regulating Compensatory Afforestation As per para 3.1(i)...............

(including NPV is spent on protection, conservation and management of forest 29 Protected Area Fund is spent on wildlife management o0Likhabali, Banderdewa, Hapoli, Anjaw 162 | P a g e Compensatory Afforestation in India Report No. : 21 of 2013 interest) are accumulated with Ad-hoc CAMPA in...............

CHAPTER 5 Compliance with DPE Guidelines 5.1 Introduction The Bureau of Public Enterprises (BPE) was set up in 1965 to provide policy and overall guidance to the Central...............

[Para 4.2.4] MCA notified 35 converged accounting standards (Ind-AS) in February 2011, however, the date of implementation of the Ind-AS was yet to be notified. [Para 4.3.1] Adequate infrastructure, in terms of professional expertise and IT applications, is necessary for smooth transition...............

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 Sector Enterprises (CPSE) encompasses the government owned companies set up under...............

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...............