Audit Reports

The Government and PSUs should take concrete steps to reconcile the differences in a time-hound manner. Performance of PSUs 4.1.14 The financial results of PSUs are detailed in Appendix 4.2. A ratio of PSU turnover to State GDP shows the extent of PSU activities in the State economy. The......

network consisting of Health Sub-Centres (HSCs), Primary Health Centres (PHCs) Community Health Centres (CHCs) and District/General Hospitals. Performance of the Department for the period 2007-12, in its various functions (excluding National Rural Health Mission (NRHM)), was examined. In......

should without waiting for the receipt of any notice or call from the Public Accounts Committee (PAC), submit suo motu replies on all paragraphs and performance audits featuring in the Audit Reports within three months, and submit the action taken notes (ATN) in 145 Audit Report for the year......

Chapters I to V deal with Social, Economic, General, Public Sector Undertakings and Revenue Sectors. This Report contains two Performance Reviews, one Integrated Audit and 36 Audit Paragraphs based on the audit of certain selected programmes and activities and the financial transactions of......

There was no clause in the work order for quality evaluation regarding satisfactory performance before release of payment to the firm. An amount of 16 lakh was further paid to the firm in February 2005. The Department then released 2.88 lakh against a Final Bill in April 2005. Thus, a......

Sigin 11(C) & Sigin 11(D) Changlang 7 Naampong 12 Kobin, Rima, Pudak 3 Changlang 17 New Changlang, Thamyang, 6 Kangkho, Datkan, Longran, Rangkatu 169 Audit Report for the year ended 31 March 2012 (Social, General and Economic Sectors and PSUs) Appendix - 2.2.2 (Ref: Para 2.2.6.6 Page49) Statement......

negligence 3.4 92 Chapter IV - Economic Sector (Public Sector Undertakings) Overview of State Public Sector Undertakings 4.1 95 Department of Power Performance Audit on Power Transmission activities 4.2 105 Unfruitful expenditure 4.3 137 Department of Hydro Power Development Loss of interest on......

Economic, General, Economic (Public Sector Undertakings) and Revenue Sectors. The Report deals with the findings of performance reviews and audit of transactions in various departments, Statutory Corporations, Government Companies and Revenue Receipts. The cases mentioned in the Report are among......

Assuming that Gross State Domestic Product1 (GSDP) is a good indicator of the performance of a State’s economy, major fiscal aggregates like tax and non-tax revenue, revenue and capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentages to......

4. Reports containing findings from Performance Audit and Compliance Audit in various Departments and observations arising out of audit of Statutory Corporations, Government Companies and the Report containing / observations on Revenue Receipts are presented separately. iii......

Background This Report on Finances of the Government of Arunachal Pradesh is being brought out with a view to objectively assess the financial performance of the State during 2012-13. The aim of this Report is to provide the State Government with timely inputs based on actual data so that......

The report contains a Performance Audit of ‘Roads & Bridges Projects funded through the Non-Lapsable Central Pool of Resources (NLCPR) and North-Eastern Council (NEC) ’ and seven Compliance Audit Paragraphs. After completion of audit of each unit, Inspection Reports containing audit......

The report contains a Performance Audit of Indira Awaas Yojana (IAY) and three Compliance Audit Paragraphs. After completion of audit of each unit, Inspection Reports containing audit findings are issued to the Heads of Departments. The Departments are requested to furnish replies to the......

This Report contains three Performance audits and twenty-three compliance audit paragraphs. According to the existing arrangements, copies of the draft compliance audit and draft performance reviews were sent to the concerned Secretaries/Principal Secretaries to the State Government by......

The Government and SPSUs should take concrete steps to reconcile the differences in a time-bound manner. Performance of SPSUs 4.1.13 The financial results of SPSUs are detailed in Appendix 4.2. A ratio of SPSU turnover to State GDP shows the extent of SPSU activities in the State economy.......

Appendix 2.1 District-wise projects selected for detailed scrutiny in Performance Audit in respect of projects funded under NLCPR/NEC Sl. Approved Name of Project Cost District No. ('in lakh) NLCPR 1. Construction of......

Government of Arunachal Pradesh Table of Contents Paragraph(s) Page(s) Preface iv Executive Summary vi Chapter I - Social Sector Introduction 1 Performance A udit Department of Rural Development Implementation of Indira Awaas Yojana 1.2 3 Compliance Audit Paragraphs Food & Civil Supplies......

Department (June 1996), concerned Administrative Departments are required to prepare an Explanatory Note on Paragraphs/Reviews included in the Audit Reports indicating the action taken or proposed to be taken and submit the ‘Action Taken Notes’ to the Assembly Secretariat with a copy to......

Preface 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. This Report presents......

A Performance Audit on ‘Public service delivery including functioning of IT services (CFST) in Transport Department’ having money value of 749.52 crore is discussed in the following paragraphs. Audit Report (Revenue Sector) for the year ended 31 March 2014 Performance audit of Public......

34 draft paragraphs and one performance audit were sent to the Principal Secretaries/ Secretaries of the respective Departments by name between July 2014 and October 2014. The Principal Secretaries/ Secretaries of the Departments did not send replies to any draft paragraphs including......

chargeable under Stamp Act is liable to be impounded by the Public Officers109 before whom that instrument is produced or comes before him in the performance of his functions. It was noticed that of 34 PPP agreements under Build Operate Transfer (BOT) schemes executed as leases during the......

At Government level, Principal Secretary (Revenue) is in charge of overall administration of Revenue Department. 6.2 Internal audit Department did not have a structured Internal Audit Wing that would plan and conduct audit in accordance with a scheduled audit plan. 6.3 Results of Audit Test check......

CHAPTER-VII OTHER TAX AND NON TAX RECEIPTS f \ CHAPTER VII OTHER TAX AND NON TAX RECEIPTS V_) 7.1 Results of Audit Test check of the records of 144 offices of the Revenue Department conducted during the year 2013-14, revealed preliminary audit findings of......

resulted in non-4.11 61 levy of stamp duty CHAPTER - V : TAXES ON VEHICLES Tax administration 5.1 63 Internal Audit 5.2 63 Results of Audit 5.3 63 Performance Audit on 'Public Service delivery including functioning of IT services (CFST) in 5.4 64 Transport Department’. CHAPTER - VI: LAND......

u I ^ OVERVIEW 91 I 9 The report contains 34 paragraphs involving 1236.88 crore relating to non/short levy of taxes, interest, penalty, etc., and a performance audit on ‘"Public service delivery including functioning of IT services (CFST) in Transport Department” involving 749.52 crore......

3.2 Internal audit Internal audit is an important part of internal control mechanism for ensuring proper and effective functioning of a system for detection and prevention of control weaknesses. The orders issued by the Government of Andhra Pradesh from time to time stipulate, among others,......

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Andhra Pradesh under the Revenue Services including Departments of Commercial taxes, Prohibition and Excise, Transport, Roads & Buildings, Registration and......

5 557.48 250.17 22.51 2 Chittoor 1 49.710 447.39 40.27 3 Jangaon 1 136.21 248.60 22.37 4 Miryalaguda 1 9.00 9.00 0.81 TOTAL 8 752.40 955.16 85.96 123 Audit Report (Revenue Sector) for the year ended 31 March 2014 Annexure-II Paragraph 6.4.4.2 Mining/quarry leases (' in crore) Sl. No. of Extent......

Entitlement Certificate DFCEC Duty Free Replenishment Certificate DFRC Excise Law Times ELT Export obligation EO Export Oriented Unit EOU Export Performance EP Export Promotion Capital Goods EPCG Export Promotion Zone EPZ Free on Board FOB Foreign Trade Policy FTP Goods transport agency GTA......

The Board approves the topics recommended for performance audit. It also approves the guidelines, audit objectives, criteria and methodology for conducting major performance audits. The Board finalises the stand alone performance audit reports after discussions with the representatives of......

The payment of Rs.40 lakh was made to the employees of SSP in January 2009. This was in addition to the performance linked incentive paid regularly. The payments were not based on any performance related incentive scheme but were adhoc in nature, which was prohibited as per the above......

If the vendor fails to supply the equipment after manufacturing in India as per the terms and conditions of the tender, then the Performance Bank Guarantee (PBG) and Manufacturing Bank Guarantee (MBG) shall be en-cashed/forfeited by MTNL. In April 2007, the tender was finalised and purchase......

This was to ensure reduction of cost of production of coal by Rs.404 per tonne. The supplier was to submit a performance bank guarantee (Rs.51.36 lakh). Audit noticed in October 2004 and April 2008 that: Firm A requested the Company at repetitive intervals on 12 January 2004, 27 January 2004......

The Company submitted the performance report in July 2007. Thereafter, other activities like calling for RFQ/tender, technical assessment of offer, obtaining of approval of Director (Onshore) and Executive Committee were carried out during August and November 2007. The contract was finally......

The MOU was applicable up to 31 December 2006. In the MOU, the Unions opted for production linked performance incentive as against profit linked scheme. Accordingly, from 2000-01 onwards, the Company started paying performance incentive on the basis of production achieved. However, the Unions......

The Company was making all efforts required to improve its performance as a result of which it is expected that during 2008-09 there would be significant improvement in its financial performance. The Ministry furnished (October 2009) a similar reply. In this regard. Audit observes that: •......

of the tenders stipulate that: “Clause E (ii) - the earnest money of successful tenderers would be retained as security deposit for due performance of the contract and it would be adjusted against all losses incurred by the FCI, in case the tenderers violate the terms of the......

of Gates & Dampers in the budgetary prices and consequential absorption of unjustified expenditure of Rs.8.17 crore by BHEL._ The Power Plant Performance Improvement Business group (PPIB) of Bharat Heavy Electricals Limited received project enquiry for Renovation and Modernisation (R&M)......

Management and Development Agreement OPV Oral Polio Vaccine OSV Offshore Supply Vessels PF Provident Fund PO Purchase Order PPIB Power Plant Performance Improvement Business PPP Public Private Partnership PSC Production Sharing Contract PSU Public Sector Undertaking RBI Reserve Bank of......

Secretary to the Board. The Board approves the topics recommended for performance audit. It also approves the guidelines, audit objectives, criteria and methodology for conducting major performance audits. The Board finalises the stand alone performance audit reports after discussions w......

Report No. 2 of2009-10 f \ CHAPTER: I FINANCIAL PERFORMANCE OF PUBLIC SECTOR UNDERTAKINGS V_____J 1.1 Introductory 1.1.1 A government company is defined in section 617 of the Companies Act, 1956......

Report No. 2 of2009-10 EXECUTIVE SUMMARY I. Financial performance of Public Sector Undertakings As on 31 March 2009, there were 438 central government Public Sector Undertakings (PSUs) under the audit......

Non-recovery of risk cost charges due to improper contract management The failure of the Railway Administration to verify the credential and past performance of the contractors coupled with non-maintenance of requisite records for monitoring the recovery from the defaulting contractors has......

However, the performance fell short of the budgeted targets. The average growth rate of Goods traffic in terms of monetary value during last five years was 14.13 per cent whereas growth in loading was lower at 8.39 per cent. Annual rate of growth of loading and earnings of Goods traffic is......

The details are given in Appendix - II. The compliance and performance audits of these bodies are the responsibility of the Comptroller and Auditor General of India. Information in respect of ten bodies was not furnished by the concerned Ministries (Appendix- III). 1 Report No. 23 of2009-10......

While accepting the audit observation, Ministry stated that the DDA would recover the amount due along with interest by invoking the Developer’s Performance Guarantee lying with DDA. DDA, however, had not clarified the reasons for non- realisation of the amount despite lapse of more than one......