Audit Reports

Act. Accordingly, the SFC recommended that a report may be sought from Directorate General of Shipping (DGS) about the safety of operation of the vessels in the creek waters, as they were proposed to be built under I.V. Act 1 As per Section 70 of the Inland Vessels Act, 1917, only the Central......

6.2.3.3 Incorrect release of mobilization advance As per section 32.5 of CPWD works manual and clause 10B (ii) of the General Conditions of Contract (GCC) entered into by the Ministry with 5 Heating, ventilation and air-conditioning (HVAC), building management system (BMS) 6 clause 10CC of......

Report No. 19 of 2013 CHAPTER XVII: GENERAL 17.1 Follow-up on Audit Reports Despite repeated instructions/recommendations of the Public Accounts Committee, various......

Audits are conducted on behalf of the Comptroller and Auditor General (C&AG) as per the Auditing Standards1 approved by him. These standards prescribe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse,......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Civil) Compliance Audit Observations No. 19 of 2013 Report of the Comptroller and......

19 of 2013 amount of licence fee recoverable from commercial entities in respect of General Pool accommodation. Examination of the records of Delhi Milk Scheme (DMS) revealed that a branch of the State Bank of India was established in its premises in the year 1972. As per the agreement between......

Failure of the BSF to follow laid down provisions while procuring Field Telephone Cable resulted in a loss of at least 1.45 crore._ Rule 150 of the General Financial Rules stipulate that invitation to tenders should be used for procurement of goods of estimated value of 25 lakh or more. The......

The period over which the funds remained blocked with IITR ranged from 12 to 18 months. General Financial Rules provide that money should not be drawn from treasury unless the same is required for immediate disbursements. It is not permissible to draw money from the treasury in anticipation......

an amount of 2.18 crore remained unrecovered from Shipping Corporation of India besides denial of proper connectivity between the islands to the general public. Paragraph 14.4 Overpayment made to the Manning Agent The Director of Shipping Services failed to recover differential Wages between......

Para 3.1.2 of the Comptroller and Auditor General of India’s Report No 13 of 2012-13 had revealed that due to delay in implementation of the “Indian Community Welfare Fund Scheme” in 17 Missions and Posts, an amount of 15.29 crore on account of additional fees was not collected. The......

Further, the very purpose of reestablishment of essential navigational aids since December 2004, was frustrated. Directorate General of Lighthouses and Lightships, NOIDA (DGLL), in its reply (May 2013) stated that the damages due to Tsunami in the area were vast and unparalleled which was not at......

on the unspent grants amounting 22.12 crore before releasing subsequent grants to SAI._ The Performance Audit report of the Comptroller and Auditor General of India on the XIX Commonwealth Games had noted (August 2011) that releases to SAI were treated as expenditure in the books of Government......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under the Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The observations included in this Report have been selected from the findings of a......

Report No. 30 of 2010-11 (Indirect Taxes - Central Excise

of a Linac DOS tube 19.2 Avoidable payment of electricity duty and cess 4 of 2012-13 Stand Report of the Comptroller and Auditor DOS alone General of India on hybrid satellite digital multimedia broadcasting service agreement with Devas 13 of 2012-13 10.1 Avoidable expenditure of ?3.32......

This was also in violation of the General Financial Rules32. ISAC accepted (July 2009) that there was no change in the scope of the work and stated that the addition of man hours were included to increase the share of work at HAL and facilitate better management of the contracts. DOS added......

It was also against the standards of financial propriety46 and Rule 209 (6) (iv) (a)47 of General Financial Rules. Audit further observed that MoES did not obtain approval of Ministry of Finance for changing the service conditions of regular employees of its autonomous bodies from provisions of......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government Scientific and Environmental Ministries/Departments Report No. 27 of 2014......

This report of the Comptroller and Auditor General of India contains the results of compliance audit of Union Government Scientific and Environmental Ministries/Departments in 2012-13. The instances mentioned in this report are those, which came to notice in the course of test audit for the......

Report No. 27 of 2014 Overview Introduction This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental......

Audit, Dated: 26 September 2014 Scientific Departments Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 30 September 2014 Comptroller and Auditor General of India 85......

on allocation of transponder to private service provider in the absence of ICC was also raised earlier in Paragraph 2.3 of Comptroller and Auditor General's (Union Government), Report No. 4 of 2012-13 'Report on hybrid satellite digital multimedia broadcasting service agreement with Devas'. MIB......

of Audit, Dated: 23 July 2014 Scientific Departments Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 30 July 2014 Comptroller and Auditor General of India Management of satellite capacity for DTH service by Department of Space 47 | Page......

The Directorate General (Service Tax) is a body constituted by Government of India in 1997 to centralize the work of service tax which was expanding speedily by coverage of more and more services under the service tax net. This body was constituted to ensure that proper establishment and......

The Director General of Service Tax (DGST), Mumbai had in May 2003, issued a comprehensive action plan to monitor the administration of service tax. It had identified field survey as one of the important mechanisms in the action plan to identify potential assessees and broaden the tax......

New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINOD RAI) Dated: Comptroller and Auditor General of India 38......

services Cenvat Central value added tax CON Construction of complex (residential) services CPWD Central Public Works Department DGST Director General Service Tax GDP Gross domestic product IPO Initial public offering Ltd. Limited NTPC National Thermal Power Corporation PSU Public Sector......

In General Assembly in November 2003. A particular, Gol undertook to bear the Host City Contract (HCC) was signed in financial liability for hosting of the Games, November 2003 between the by underwriting any shortfall between revenues and expenditure. 1.3 Commonwealth Youth Games took......

Governor, Delhi and Chief Minister, GNCTD to bear all costs and underwrite any shortfall between revenues and expenses November 2003 CGF General Assembly voted for allotment of XIX CWG to Delhi; Host City Contract (HCC) signed 4.1.1 Approval to IOA for bidding, grants of Rs. 518 crore and......

GLOSSARY AAI Airports Authority of India AC Bill Abstract Contingent Bill ACC Appointment Committee of Cabinet ADG Additional Director General AED Automatic External Defibrillator AFE Authorization for Expenditure AGM Annual General Meeting AIBA International Boxing Association......

The finalisation and approval of the two key planning documents for the Games - the General Organisation Plan and Games Master Schedule - were delayed by more than three years. Operational plans for different Functional Areas (FAs) as well as other planning documents of the OC were also delayed......

\_/ 1 A lanyard is a rope or cord generally worn around the neck to carry identity cards and similar objects. Performance Audit Report on XIX Commonwealth Games (CWG-2010) | 223 Chapter 15 - Workforce and Other Supporting Activities of the Organising Committee Section - C Conduct of the......

this (in March 2005), CES stadia, an evaluation committee3, on the was awarded contracts for condition survey approval of the Additional Director General and repairs for five stadia namely - MDC (TD) - CPWD, was constituted. The tenders National Stadium, Dr. S.P.M Swimming for the main......

Further, 21 of these ambulances were Advanced Life Support (ALS) ambulances, which require the services of trained doctors and are generally attached to hospitals. Only 9 ambulances were Basic Life Support (BLS) ambulances, which primarily address the need of Delhi and its citizens for......

On the basis of aspect viz. strengthening the Akshardham an assurance of the Attorney General that bund. Regarding the other measures, DDA an existing Committee appointed by the PM stated that they had written to GNCTD and consisting of Lt. Governor of Delhi as Northern Railway but could not......

Overall planning for the Games, including the General Organisation Plan, the Games Master Schedule, and the operational plans for different Functional Areas, was also substantially delayed. So was the detailed planning for state-of- the art city infrastructure in time for CWG-2010. (Chapter 5)......

the contractors in most cases. We found that generally completion of It is a matter of grave concern that despite works was delayed due to numerous lapses, the lapse of several months since the slippages, inadequacy of manpower, conclusion of the Games, final payments incompetency of......

27.7 Purchase of Electronic, Additional items were ordered from the Sports and other same contractor without tendering in 4 Equipment cases; 27.7.1 General Hire charges for facilities were paid for periods for which the facilities were not We examined 63 major contracts for Rs. available in......

In addition Rs.10 crore was Live and direct consultations with the provided for incidental/ contingency Solicitor General without routing through expenses which SIS Live stated to be pre-MIB. The Solicitor General vetted the operative expenses and unspecified contract and settled the changes,......

within the normal audit OC, and audit of its financial statements jurisdiction of the Comptroller and Auditor upto 2007-08 was carried out as such. General of India (CAG). The scope, extent Over the period of three financial years and frequency of audits of these agencies is decided through risk......

of Activities of OC OC's activities can be divided into the following broad categories, corresponding to the 34 Functional Areas (FAs) listed in the General Organisation Plan (GOP) prepared by the OC in August 2007. r 1 Section - C Sport: 5 Conduct of the I Games-Organising L 2 Committee J7 1 f1......

the OC had indicated that the sponsorship drive had slowed due to However, our concerns were not global slowdown and general elections, adequately addressed. Performance Audit Report on XIX Commonwealth Games (CWG-2010) | 129 Chapter 8 - Revenue Generation by OC In July 2009, OC sought......

4 6 It is not clear when PWD, GNCTD commenced using CPWD's manuals, contract clauses and other terms and conditions/ circulars are generally adopted by PWD,GNCTD. these higher CPOH rates. 5 Indicated in the data book itself 7 Without any additional margin for contractor's profit 4381......

Preface During the meeting of the Commonwealth Games Federation (CGF) General Assembly in November 2003, Delhi won the bid to host the XIX Commonwealth Games 2010. Flaving won the bid, the host city contract was signed......

In General Assembly in November 2003. A particular, Gol undertook to bear the Host City Contract (HCC) was signed in financial liability for hosting of the Games, November 2003 between the by underwriting any shortfall between revenues and expenditure. 1.3 Commonwealth Youth Games took......

Games (CWG-2010) Chapter 9 - Games Planning Consultancy and Overlays Industrial goods: Section - C Conduct of the Games-Organising Committee Other general/household items: Item 1 Minimum rate (per unit in Rs.) 1 1 Maximum rate (per unit in Rs.) 1 Air Freshener 266 1,456 Automatic shower......

OC 1 | I UJ 1- Q. Ceremonies < I 10 U The main ceremonial events of CWG-2010 were the Queen's Baton Relay (containing a O) 03 C U -= !E 03 message of Queen Elizabeth - II) which was to be carried through the Commonwealth w--- C 03 o CO c S>.t2 o...

cc LU 1- Q. 91 Streetscaping and Beautification < L \ of Roads around CWG Venues U L_4 Streetscape generally refers to urban roadway design and conditions as they impact street users and nearby residents. Streetscaping programmes are an important......

DC. LU 1- Q. 9? Upgradation of Street Lighting < LL of Roads in Delhi U The project for modernisation of Delhi Street Lighting System was conceived by GNCTD in June 2006, with plans to implement it across Delhi within 2 years. Detailed lighting...

CHAPTER 25 Renovation and Restoration of Connaught Place Although the project for renovation and restoration of Connaught Place was envisaged in April 2004, it was plagued by undue delays. The original estimated cost ofRs. 76 crore (as of May2005)...

CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In September 2008, GNCTD decided to introduce a TETRA network in time for...

Audit Place : New Delhi Economic and Service Ministries Countersigned Dated : 20 June, 2011 (VINOD RAI) k Place : New Delhi Comptroller and Auditor General of India Section -1 Conclusion 564 | Performance Audit Report on XIX Commonwealth Games (CWG-2010)......

At Zonal level, the Engineering Department is headed by Principal Chief Engineer (PCE) under General Manager of the concerned Zonal Railway. The PCE is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway......

These are headed by Chief Operations Manager (COM) and Chief Commercial Manager (CCM) respectively, who are under charge of General Manager of the concerned Zonal Railway. At the divisional level, the Operating and Commercial Departments are headed by Senior Divisional Operations Manager (Sr.......

presents audit findings of significant materiality with regard to the totality of nature, volume and size of public spending in keeping with the generally accepted auditing standards and is intended to aid the Executive in instituting corrective actions/mechanisms to bring about improved......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Laid in Lok Sabha/Rajya Sabha on Union Government (Railways) No.26 of 2014 (Compliance Audit Report)......

Overhead Head Electrical Equipment (OHE) its Maintenance and operation, Planning, Electrical Coaching stock operation & maintenance and Electrical general power supply, Air conditioning, Diesel Generating set operation and maintenance and Water supply. The Signalling & Telecommunication......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under the Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The observations included in this report have been selected from the findings of test......

up with the rate of growth of imports Our major findings and related recommendations are summarised in the following paragraphs: The Director General of Valuations (DGOV) was maintaining a database of the imports/exports of gems and jewellery which was found to be largely incomplete and......

The Director General of Foreign Trade under the Ministry of Commerce implements various Export promotion schemes. The Gems and Jewellery Export Promotion Council (GJEPC) is the apex body of the industry set-up in 1966. It is primarily involved in promoting the Indian gems and jewellery products......

To highlight the issues, certain illustrative cases have been included. 2.2 Database of imported and exported goods The Directorate General of Valuation (DGOV), Mumbai was established in the year 1997 to assist the Board in policy maters concerning valuation. To carry out this task, the......

38.45 lakh which are mentioned in the schedule. As per general discussed below. rule 4 for interpretation of the first schedule, (i) M/s Goldquest goods which cannot be classified based on International Pvt. Ltd. essential character, specific description etc., imported 22 consignments are to......

New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 27......

14 Net Revenue (Item no.10 6,781.60 22,233.07 15,748.91 13,615.19 and 13) (6.86) (100.77) 15 Dividend Payable to 5,656.03 6,676.07 5,339.78 5,348.94 General Revenues-Current (14.47) (-5.43) year Deferred Dividend of 0.00 0.00 0.00 0.00 previous year Total Dividend Payable in 5,656.03 6,676.07......

(General) Charged 7100000 28166000 35266000 21265625 -14000375 I oted 7642900000 0 7642900000 7299880744 -343019256 3 Revenue - Working Expenses - General Superintendence and Services Charged 0 91000 91000 4273995 4182995 I oted 531256S6000 309316000 53435002000 52313674617 -1121327383 4......

From 1 April 1950, a separate Railway Budget is being presented to the Parliament prior to presentation of the General Budget every year. Though the Railway Budget is presented to Parliament separately, the figures relating to the receipts and expenditure of IR are also shown in the General......

provisions of Para 243-244 of Financial Code but also resulted in non-payment of deferred dividend liability on New Lines to Government of India. General Manager and the Financial Adviser and Chief Accounts Officer of the Zonal Railways need to carry out the post project appraisal of the......

Dividend Under the 'Separation Convention' Indian Railways (IR) is required to pay dividend to the general revenues on the capita1 advanced by the Government of India (Gol) at a rate determined periodically by Railway Convention Committee (RCC). Extra Budgetary Resources ofIR other than general......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Laid in Lok Sabha/Rajya Sabha on Union Government (Railways) Railways Finances Report No. 19 of 2014......

in-charge of administration, four Deputy Directors responsible for satellite data acquisition, data processing, applications, capacity building4 and General Manager, aerial data acquisition. The Deputy Directors are assisted by Group Heads. The organisational structure is explained in the chart......

I Report No. 21 of 2010-11 Utilisation of remote sensing satellites, data

Activities of National Remote Sensing Centre Page 30 I Report No. 21 of 2010-11 and 209 (5)50 of General Financial Rules (GFRs) and indicative of inadequate monitoring of utilisation of funds, delay in project implementation etc. DOS replied that audit observation was noted. 6.4.5 We observed......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2009 containing the results of the Performance Audit of the 'Activities of National Remote Sensing......

Reply is not acceptable, since the NRSC itself had relaxed (APUSP) the general terms of payment of collecting 90 per cent advance to three [34 Months] milestone installments of 30 per cent which resulted in non-receipt of payment and delay in completion of the project. 1120 Topographical The......