Audit Reports

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......

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......

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......

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......

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......

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......

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...

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......

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......

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......

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 -......

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.......

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

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......

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

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......

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

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......

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......

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......

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......

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......

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......

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......

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......

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......

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......

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,......

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......

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......

Performance Audit ONGC Videsh Limited - Joint Venture Operations PREFACE Report No. 28 of 2010-11 Preface This Report of the Comptroller and Auditor General of India contains the results of the performance audit of Joint Venture Operations of ONGC Videsh Limited for the period April 2004 to March......

Egyptian General Petroleum Corporation (EGPC), Egypt suspended reimbursement of the cost of US$ 9.89 million incurred by the joint venture, as it was incurred without their approval orwithout registration of the seismiccontractor with the EGPC. 30 The Management stated (January, 2010) that......

Performance Audit of the Indigenous Construction of Indian Naval Warships Preface 7 he Comptroller and Auditor General of India (C&AG) undertook the Performance Audit of the ‘Indigenous Construction of Indian Naval Warships’ in accordance with the......

These ships with a 2400 tonnes displacement are a response to the recent submarine proliferation in our neighboring countries and are generally intended as an effective deterrent for Anti Submarine Warfare (ASW). The Government of India (GOI), in March 2003 accorded sanction for the acquisition......

The complexity of their weapons, equipment and systems implies that, in general, their construction period is longer than that for comparable equipment like fighter aircrafts or tanks. The long build periods introduces an element of uncertainty and difficulty in estimating cost of ship building......

New Delhi (C.M.SANE) Dated: Principal Director of Audit Air Force and Navy Countersigned New Delhi (VINOD RAI) Dated: Comptroller and Auditor General of India Conclusion......

CWP&A Controller of Warship Production and Acquisition DDP Department of Defence Production DEE Directorate of Electrical Engineering DGND Director General Naval Design DME Directorate of Marine Engineering DNA Directorate of Naval Architect DND Directorate of Naval Design DP Defence Production......