Audit Reports

28 November 2014

Compliance

Report No. 19 of 2014 - Compliance Audit on Railway Finances, Union Government (Railway)

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......

Sector:

Transport & Infrastructure

Chapter 2 - Appropriation Accounts

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Accounts are signed both by the Chairman, Railway Board and by the Financial Commissioner, Railways and transmitted to the Comptroller and Auditor General of India for audit. Audit by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under......

Chapter 1 – State of Finances

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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......

Appendices

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(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......

Executive Summary

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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......

Chapter 3 - Accounting of Projects in Indian Railways

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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......

Glossary of Terms

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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......

Index

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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......

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22 March 2011

Performance

Report No. 21 of 2010 - Performance Audit on Activities of National Remote Sensing Center (Department of Space)

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......

Sector:

Science and Technology

Chapter – 8 Financial Management

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11.65 7.75 30.50 29.71 3 Other Miscellaneous Income 4.36 6.30 12.27 5.87 4.11 4 Total Income (1 to 3) 64.12 83.15 86.91 112.70 110.54 5 Personnel & General Expenses 35.88 39.23 47.30 49.74 50.27 6 Operational expenses 33.80 34.25 31.81 39.05 24.23 7 Other Expenses 6.10 1.15 2.13 4.24 46.34 8......

Chapter 1 – Introduction

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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......

Chapter 3 - Utilisation of Remote Sensing Satellites,Data acquisition and Processing

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

Chapter 6 - Remote Sensing Application Projects

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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

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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......

Annexures

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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......

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03 August 2010

Performance

Report No. 8 of 2010 - Performance Audit on Union Government (Railways)

1.8 Acknowledgement The audit objectives, scope of study and methodology were discussed with Member (Traffic) at Railway Board as well as with General Managers /concerned departmental heads in the zones by the Principal Directors of Audit during entry conferences. The inputs provided on......

Sector:

Transport & Infrastructure

Chapter – 3 Implementation of corporate safety plan in Indian Railways

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At the Zonal Railway level, the General Managers were ultimately responsible for achieving the safety objectives and all the above departments at Zonal Railways were responsible for implementation of the CSP with safety department being the nodal department for monitoring the......

Chapter 1 – Freight services in Indian Railways

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1.8 Acknowledgement The audit objectives, scope of study and methodology were discussed with Member (Traffic) at Railway Board as well as with General Managers /concerned departmental heads in the zones by the Principal Directors of Audit during entry conferences. The inputs provided on......

Chapter 2 - Freight operations informations system in Indian Railways

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CAO (FOIS) works under administrative control of the General Manager, Northern Railway. The accounts and finance work is dealt with by Financial Advisor and Chief 37 Report No.8 of 2010-11 (Railways) Accounts Officer (Construction). Northern Railway. Field units for implementation of......

Annexures

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Report No .8 of 2010-11 (Railways) Annexure I (Para 1.6) Survey Questionnaire on Freight services in Indian Railways Date: Time: Location: GENERAL 1 Name of the siding:_ Contact number: (i) Outward traffic (commodity): From: To: (ii) Inward Traffic (commodity) From To: (iii) Rail......

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05 August 2011

Performance

Report No. 8 of 2011 – Performance Audit of Fertilizer Subsidy in India of Union Government, Ministry of Chemicals and Fertilizers

The fertilizer subsidy/ concession regime in India has had a long and chequered history, dating back to 1957. Currently, urea is the only controlled fertilizer, which is subject to price distribution and movement control under the Fertilizer Control ...

Sector:

Agriculture and Rural Development

Chapter 10 - Conclusion

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The process for detailed assessment of fertilizer requirements was flawed, with the general practice (as observed through field audit) being merely projections of increases of 5 to 10 per cent over the previous season's/ year's requirement. These projections did not have inputs from the......

Preface

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PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2010 containing the results of the Performance Audit of the “Fertilizer Subsidy” has been prepared for......

Executive Summary

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This was further confirmed by the State-specific audit findings, which revealed that requirements of fertilizers were generally projected by an increase of 5 to 10 per cent over the previous season's / year's requirements, and indicated that no scientific method was followed for assessing......

Chapter 3 - Audit Approach, Previous Audit Findings and Organisation of Current Audit Findings

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Also, provisions made for payment of corporation tax aggregating Rs. 1849 crore for 1993-98 were transferred to general reserve and, in 10 One of the elements of costs recokoned by FICC for calculating the retention price. 16 Performance Audit of Fertilizer Subsidy turn, treated as part of net......

Chapter 5 – Fertilizers Production, Import and Consumption

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Performance Audit of Fertilizer Subsidy 5 - Fertilizer Production, Import and Consumption 5.1 Overview A summary of assessed requirement, production, import and consumption of major fertilizers (Urea, DAP, MOP and NPK complexes) from 1998-99 to...

Chapter 9 - State Specific Findings

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This requirement was generally based on adding 10 to 20 per cent tothe highest consumption of the last 3 years. Even the previous year's consumption data was not realistic as break up of consumption data at the district level was not available. The assessed requirement of fertilizer......

List of Abbreviations

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and Financial Reconstruction BVFCL Brahmaputra Valley Fertilizer Corporation Limited C&F Cost and Freight Price CAG Comptroller and Auditor General of India CAOs Chief Agriculture Officers CCEA Cabinet Committee on Economic Affairs CFCL Chambal Fertilizers and Chemicals Limited CFL......

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27 December 2011

Performance

Report No. 26 of 2011 – Performance Audit of Sale and Distribution of Imported Pulses in India of Union Government, Ministry of Commerce & Industry

Ltd 9; Prime Impex and SRS Pvt. Ltd). As per the information obtained from the Directorate General of Foreign Trade, three of the above‐mentioned four buyer groups (except LMJ) ......

Sector:

Social Welfare

Main Report

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2010-11 263 689 181 Sources: Agriculture Statistics at a Glance, 2009, Department of Agriculture & Co-operation, Ministry of Agriculture and Director General of Commercial Intelligence and Statistics (DGCIS), Kolkata The main reasons for the low yield and productivity of pulses as per the Report......

Preface

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Preface This Report of the Comptroller and Auditor General of India contains the results of the performance audit of Sale and Distribution of Imported Pulses by MMTC Ltd., PEC Ltd., The State Trading......

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06 August 2010

Performance

Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

Audit of Revenue Receipts – Indirect Taxes of the Union Government is conducted under the Section 16 of the Com ptroller and Auditor General of India (Duties, Powers an d Condition s of Service) Act, 1971. The observations included in this report have been se lected from the findings of a......

Sector:

Taxes and Duties

Preface

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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......

Chapter 2 - Findings on rules, regulations, systems and internal controls

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Ministry agreed with the recommendation during the exit conference and stated (January 2010) that a special cell had been created in the Directorate General of Inspection (DGI) to monitor such cases and a drive had been started to reduce the pendency. 14 Report No. 11 of 2010-11 (Indirect Taxes -......

Chapter 5 – Service Tax

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The Central Board of Excise and Customs has set up a separate apex authority headed by the Director General Service Tax (DGST) at Mumbai for the administration of service tax. Commissioners of central excise/service tax have been authorised to collect service tax within their jurisdiction.......

Chapter 7 - Miscellaneous issues

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New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 34......

Glossary of Terms and Abbreviations

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Central Excise Tariff Act, 1985 CETH Central Excise Tariff Heading CGHS Central Government Health Scheme DC Deputy Commissioner DGS&D Directorate General of Supplies and Disposals DPCO Drugs (Prices Control) Order. 1995 ELT Excise Law Times EOU Export Oriented Unit FDA Food and Drug......

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25 March 2011

Performance

Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

India, producing more than 1,000 feature films per year, is the largest film producing country in the world. During the period 2005-2009, film production registered a growth of 5 per cent per annum. The film industry registered growth of 9.7 per...

Sector:

Taxes and Duties

Chapter 1 – Introduction

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Results were included in the Report of the Comptroller & Auditor General of 11 The Government allowed 100 per cent FDI in film industry by Press Note No. 2 of 11 February 2QQD. 4 Report No. 36 of 2010-11 (Performance Audit) India for the year 1997-98 (Report No. 12 of 1999-Direct Taxes). We......

Chapter 5 - Mistakes in assassments

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New Delhi (MEENAKSHI GUPTA) Dated Director General (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated Comptroller and Auditor General of India 35......

Preface

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The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service] Act, 1971. Our findings are based on mainly test audit conducted during the period 2009-10. Some......

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10 December 2010

Performance

Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

Growing integration within the global economy has led to increased flow of capital, services and technology into the country. As an impetus to economic growth, the government has eased the restrictions on flow of foreign exchange transactions. The...

Sector:

Taxes and Duties

Chapter 2 – Oversight on forex

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conducted by RBI for this purpose include: Imports data on Balance of Payments (BoP] with that on foreign trade reported by Director General of Commercial Intelligence and Statistics (DGCIS). Net Errors and Omissions in BoP. Reconciliation of imports 2.4 BoP is compiled by the......

Chapter 5 - Mistakes in assessments

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New Delhi (MEENAKSHI GUPTA) Dated Director General (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated Comptroller and Auditor General of India 33......

Preface

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The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based on mainly test audit conducted during the period 2009-10. Some......

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25 March 2011

Performance

Report No. 35 of 2010 - Performance Audit of Defence Estates Management

The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62 Cantonments located in various parts of the country. Outside these Cantonments,...

Sector:

Defence and National Security

Executive Summary

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(LMAs) for the purpose of local management of land and that in the records of the DEOs who are responsible for keeping land records of A-l land in General Land Register and Military Land Register. No effort was evident to reconcile the discrepancy. In 25 stations, information collected directly......

Chapter 1 – Introduction

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In the Ministry the responsibility for management of land at the apex level rests with Directorate General of Defence Estates (DGDE), which is an inter-service organization under the Ministry. DGDE has its offices in various parts of the country. These are headed by six Principal......

Chapter 2 – Land norms, Records and Ownership

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by LMAs for the purpose of local management of land and that in the records of the DEOs who are responsible for keeping land records of A-l land in General Land Register and Military Land Register4. No effort was evident to reconcile the VARIATION IN LAND HOLDING OF LMA AND DEO RECORD......

Chapter 6 – Conclusion

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should be put in public domain within 15 days of such transaction. (GAUTAM GUHA) New Delhi Director General of Audit Dated: 2011 Defence Services Countersigned New Delhi (VINOD RAI) Dated: 2011 Comptroller and Auditor General of India Report No. 35 of 2010-11 Page 51......

Chapter 3 – Land use

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Army HQ, however, were not agreeable to the continuance of existing land audit. Quarter Master General’s Branch conveyed to the Ministry that further audit might not be conducted. QMG suggested that the land rules should be amended first and a land audit authority presided by a Service Officer......

Chapter 5 – Management of old Grant Bungalous

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104A Agra Cantonment on land measuring 6.973 acres is held in General Land Register (GLR) No. 260 and 260-A , classified as B-3 land - partly old grant and partly private area owned by Pt. Ram Shankar Trust. In January 2008, HOR of the site, Shri Ayush Upadhayay, submitted a building plan for......

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16 December 2011

Performance

Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

Report No. 21 of 2011-12 Water Pollution in Indiav PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2011 containing the results of the Performance Audit of Water Pollution in India has been prepared for......

Sector:

Environment and Sustainable Development

Annexures

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I&D Vishakhapat- 4. STP, WSP, 14 mld nam, Medak, 5. STP Zone 2 Guntur and Musi/ Hyderabad 6. STP+I&D Khammam 2. Assam Sampled only for Borkhola, general issues in water Dhemaji, pollution Jaleswar, Chandrapur, Mayang, Diphu 3. Bihar Ganga/ Barahaya 1. LCS Simri, Katoria, 2. RFD Barauni , Ganga/......

Chapter 1 – Introduction

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Ground water accounts for nearly 80 per cent of the rural domestic water needs and 50 per cent of the urban water needs in India. It is generally less susceptible to contamination and pollution when compared to surface water bodies. 1.3 Water quality criteria in India To set the standard for......

Chapter 7 – Resources and Utilisation of Funds

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7.5.1 (c) Unspent balances from projects completed /funds lying idle As per General Financial Rules as well as sanctions for the projects, any fund left over after implementation of the project had to be refunded to the fund-granting agency, in this case MoEF. Funds were to be kept in......

Preface

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Report No. 21 of 2011-12 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2011 containing the results of the Performance Audit of Water Pollution in India has been prepared for......

Executive Summary

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Further, we put out advertisements in various national and local newspapers all across India, inviting suggestions from the general public regarding the water pollution problems faced by them. Based on feedback from these consultations, we decided to take up a Performance Audit of Water......

Chapter 2 - Legislative, policy and Institutional Framework

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As maintenance of water resource schemes is under non-plan budget, it is generally being neglected. The institutional arrangements should be such that this vital aspect is given importance equal or even more than that of new constructions. Improvements in existing strategies,......

Chapter 3 - Planning for control of pollution of rivers, lakes and ground water

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It had only developed water quality criteria for five activities and general standards under Environment Protection Act, 1986 for wastewater discharge to a water body, land and sea. The Environment (Protection) Act (EPA) introduced in 1986 sought to take steps for the protection of......

Chapter 9 – Conclusions

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Delhi Principal Director of Audit, Dated: 29-11-11 Scientific Departments Countersigned New Delhi (VINOD RAI) Dated: 29-11-11 Comptroller and Auditor General of India Water Pollution in India 258......

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