Audit Reports

Environment Management in Indian Railways Audit Objective 2 To verify whether the resources were effectively managed by optimizing the use of renewable sources of energy Indian Railway (IR) is the single largest user of both energy and water in the ...

Report No. 29 of 2013 Chapter 4 - Audit findings from specific projects This Chapter highlights some of the significant audit findings from specific projects, such as delays in establishment of infrastructure required for the projects, injudicious...

4 | P a g e Network Projects of CSIR for Tenth Five Year Plan Report No. 29 of 2013 consideration replies of CSIR were discussed with the audited entity in an exit conference held on 19 October 2012. This report has been prepared after including results of discussions held in the exit........................

Public Private Partnership projects in Indian Railways EXECUTIVE SUMMARY 1 Background Indian Railways (IR) is a prime mover in the transport sector of the nation. It is one of the largest railway systems in the world under a single management and...

MoR admitted (June 2013) that three associates of GPPL which accounts for 11 per cent equity share of PRCL were included subsequent to signing of the Shareholders Agreement. Further, MoR in their reply also accepted that the traffic projections could not materialise due to delay in development........................

Public Private Partnership projects in Indian Railways Chapter 4 Project Execution and Maintenance Audit Objective 3 To obtain reasonable assurance that the project management including execution of Traffic Guarantee Agreement was efficient....

Public Private Partnership projects in Indian Railways Chapter 1 INTRODUCTION 1.1 Introduction Indian Railways (IR) is one of the largest railway networks in the world with 64600 route kilometers and 1.4 million employees under a single management. ...

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Report No. 33 of 2014 (Performance Audit) Chapter 1: Introduction 1.1 Automotive Industry in India The automotive industry is globally one of the largest industrial sectors and a key sector of any economy. Owing to its deep forward and backward...

Report No. 33 of 2014 (Performance Audit) Executive summary We conducted a performance audit in 40 selected Commissionerates, including examination of records relating to 239 assessees manufacturing automobiles or parts thereof, to seek assurance...

Report No. 33 of 2014 (Performance Audit) Abbreviations ACES Automation of Central Excise and Service Tax ACMA Automotive Component Manufacturers Association CAGR Compound Annual Growth Rate CAS Cost Accounting Standard CBEC Central Board of Excise...

Report No. 36 of 2014 Chapter - 5 Execution of Projects 5.1 Delay in signing of Concession Agreement (CA) Once the bidder for the project is finalized by NHAI, LOA is issued and the concessionaire has to sign CA within 45 days of LOA. However,...

Report No. 36 of 2014 Chapter - 4 EE 4.1.1 Procedure adopted for award of projects under NHDP MoRTH first identifies the road stretches eligible for up-gradation/widening and then proposes their inclusion under a phase of NHDP. The proposal for...

3.3 Accounting system in NHAI NHAI’s accounts are prepared neither fully on cash basis nor on accrual basis and as such its financial statements do not completely adhere to the Generally Accepted Accounting Principles (GAAP) and the Accounting Standards issued by the Institute of Chartered........................

Report No. 36 of 2014 Chapter - 2 The main criteria used for identification / prioritisation of road stretches under phases I and II was the development of the Golden Quadrilateral and the North-South, East-West corridor, respectively. The criteria ...

80,000 70,000 10,000 Total TPC of Total TPC of Total TPC of Total TPC of Project project Project project Project project Project project Cost audited Cost audited Cost audited Cost audited Chart 3B: Details of projects in audit sample NHDP phase Status of co.. II Awarded Performance Audit........................

7.3 Need to monitor project wise profitability: NHAI does not maintain project wise accounts which are essential to assess the profitability of a particular project. As such, it was not in a position to assess whether its decisions to go in for improvements to particular stretches were........................

Expressing their concern over fall in physical exports, the Public Accounts Committee (PAC) in its 62nd report in the year 2012-13 emphasised the need for having Physical exports and hence recommended that at least 51 per cent of the production of goods and services by a unit in a SEZ........................

Tax and VAT short Entry Tax and VAT Pradesh and paid on de-bonding Tamilnadu 15 Non maintenance Tamilnadu 3 units 0 Rule 19(7) of Combined annual accounts of Separate set of SEZ Rules produced to audits accounts for SEZ Units 16 Irregular payment Tamilnadu 1 Developer 458.62 Section 2 (18)........................

Report No. 21 of 2014 (Performance Audit) Chapter III: Growth of SEZs Audit observed that there was a requirement of multiplicity of approvals for SEZs with 38.78 percent of them becoming operational after their notification. 52 per cent of the land ...

Capital Region Planning Board NFE Ne Foreign Exchange NFEE Net Foreign Exchange Earnings NSDL National Securities Depository Limited PAC Public Accounts Committee PAF Project Affected Families PDF Project Displaced Families PHDCCI PHD Chamber of Commerce and Industry PIL Public Interest........................

Report No. 21 of 2014 (Performance Audit) Chapter IV: Land allotment and utilisation Land appeared to be the most crucial and attractive component of the scheme. Out of 45635.63 ha of land notified in the country for SEZ purposes, operations...

Flowever, there is no policy for skill development for employment of the PDF/PAFs which has led to providing of employment to very few individuals. An isolated best practice is highlighted in Box-2. r Box-2: Best Practice- Skill impartation initiative to PDF/PAF by the Vizag district........................

All Government moneys come under three accounts viz., the Consolidated Fund of India, Contingency Fund and Public Account and all three accounts are audited by the Comptroller and Auditor General of India. /32 /........................

All Government moneys come under three accounts viz., the Consolidated Fund of India, Contingency Fund and Public Account and all three accounts are audited by the Comptroller and Auditor General of India. /32 /........................

All Government moneys come under three accounts viz., the Consolidated Fund of India, Contingency Fund and Public Account and all three accounts are audited by the Comptroller and Auditor General of India. /32 /........................

CHAPTER - 6 Project Implementation and Execution Award of contract involves contract packaging, cost estimation, finalization of qualifying requirements (QR) and bidding documents, calling of tenders, evaluation of bids and finalization of award....

CHAPTER - 8 Monitoring System 8.1 Project Monitoring PGCIL monitors projects through a two tier monitoring system at both pre-award and post-award stage of contracts. For corporate level monitoring, Corporate Monitoring Group (CMG) and for Regional...

CHAPTER - 9 Conclusion and Recommendations 9.1 Conclusion One of the major objectives of formation of PGCIL was to bring about integrated operation of the regional transmission systems by undertaking construction of inter-regional links. This was to ...

Report No. 18 of 2014 Annexure- 2.1 (As referred to in Para 2.5) (A) List of projects selected for Performance Audit SI. Project Name Date of Investment Approved cost Scheduled date of No. Approval R in crore) completion Generation linked projects...

CHAPTER 3 Planning and Project Conceptualisation 3.1 Planning of transmission projects by PGCIL PGCIL is responsible for planning of inter-state transmission projects and these projects fall under the following two categories: (i) Projects connected ...

CHAPTER - 4 Targets and Achievements XI Plan (2007-2012) noted that planning and operation of the transmission system had shifted from regional level to national level necessitating the need for a strong all- India grid. Towards this aim, XI Plan...

The payments were to be made by MIAL to AAI within 15 days of the effective date on the basis of separate detailed accounts maintained by AAI and furnished to MIAL on the effective date. In a meeting (14 June 2006) AAI agreed that all payments for the works in progress after the effective........................

This would need to ensured in the case of MIAL too. MOCA also assured the Public Accounts Committee (PAC) that the second airport in Mumbai may not be needed till the traffic reaches the saturation point of 40 mppa. Adequate safeguards would need to be provided and ensured so that........................

Chapter 6 Land As per Article 2.6.1 of OMDA, AAI had agreed to lease out land in CSI Airport other than the land under existing lease and ‘carved out assets’ to MIAL for development of Airport. This was designated as ‘demised premises'. The...

5 of 2012-13 in August 2012. The report was examined by Public Accounts Committee (PAC) of Parliament and the final report of PAC was presented in Parliament on 06 February 2014. The present report on the implementation of PPP at Chhatrapati Shivaji International (CSI) Airport, Mumbai, has been........................

comprising representatives of the office of the Chief Advisor (Cost) and Director (F&A), PPAC to examine the price build-up of MS and HSD based on audited figures for the financial year 2005-06. Based on its report, MoPNG decided the rates at which expenses incurred in marketing the regulated........................

Chapter 1 Introduction 1.1 Petroleum Scenario in India The hydrocarbon sector plays vital role in the economic growth of the country. Among all primary energy sources in the country, consumption of oil and natural gas is the second highest, after ...

All the changes to the system are entered into Service Manager Tools and audited by third party auditors bi-annually. Reply of CBEC is not acceptable, as no records/re ports in respect of changes were produced to audit to substantiate their claim. Copies of the Service Level Agreement with........................

Report No. 11 of 2014 (Performance Audit) Chapter IV: Other issues of operational malfunction Few other issues such as improper allocation/utilisation of hardware, inadequate disaster management system, non uploading of manually filed import and...

Report No. 11 of 2014 (Performance Audit) Annexure A Document/Information asked for. Document/Information received from DG System Cabinet Note on CBEC's IT Consolidation Project Note for the Cabinet Committee on Economic affairs 26 November 2007....