Audit Reports

(OFB) functions under the administrative control of the Department of Defence Production of the Ministry of Defence and is headed by the Director General, Ordnance Factories. There are 39 factories 18 divided into five products based Operating Groups as given below: SI. No. Name of Group......

In the General Staff Evaluation (GSE) of the trials, the Director General Quality Assurance (DGQA) (L) observed that electronic components should be able to function in operating environment specification of minus 40°C to plus 50°C. However, the maximum temperature recorded during trials was......

by the vendor._ Army Headquarter had issued instructions in March 2003 which necessitated pre-despatch inspection (PDI) by the Directorate General of Quality Assurance (DGQA) or ultimate consignee in the contracts for spares valuing more than Rs 3 crore. These instructions were not......

Ordnance Factory Board (OFB) functions under the administrative control of the Department of Defence Production and is headed by Director General, Ordnance Factories. 39 factories are responsible for production and supply of Ordnance stores to the Armed Forces. 1.3 Integrated Financial Advice and......

The Director General Ordnance Services (DGOS) however carried out provisioning of AK-47 rifles against its UE of 44327 whereas for provisioning of ammunition for those rifles the UE was reckoned as 124012. The anomaly resulted in excess provisioning of 234.23 lakh rounds of ammunition......

Misuse of financial powers by General-Officer-Commanding-in-Chief Western Command for purchase of golf carts had been commented upon in paragraph 3.6 of the Report No. CA 17 of 2008-09 of the Comptroller and Auditor General of India. Similarly, paragraph 2.7 of the same Report had......

However, Army HQ did not intimate the consignee details to DRDE. In response to a request by DRDE, Army HQ (Additional Director General Weapons and Equipment) advised them in February 2006 to obtain consignee details from Dy. Director General Perspective Planning (Nuclear Biological and......

18 of 2005 Standalone Performance Audit of the (Performance Audit) Report** Directorate General of Quality Assurance 46 No.3 of 2006 Chapter I** Working of Border Roads (Performance Audit) Organisation 47. No. 4 of 2006 2.2* Loss of revenue of Rs 2.33 crore for not organizing auction of sand......

Report No. 2 of 2010-11 \ CHAPTER III CORPORATE GOVERNANCE WATCH V J 3.1 Corporate Governance Corporate Governance generally refers to practices by which organisations are directed, controlled and held to account. The absence of good governance structure or the......

SBI General Insurance Company Limited 2009-10 150.00 0.00 0.00 0.00 0.00 111.00 39.00 10.99 642.11 -0.18 -9.54 1.45 -10.99 0.00 47. SBI Global Factors Limited 2007-08 97.14 0.00 0.00 0.00 0.00 97.14 0.00 0.00 253.43 305.58 113.27 39.70 73.57 12.71 2008-09 107.14 0.00 0.00 0.00 0.00 107.14 0.00......

of the Companies Act, 1956, the annual audited accounts of every company for the financial year are to be laid before the shareholders at its Annual General Meeting (AGM) to be held each year. According to Section 224 of the Companies Act, 1956 the statutory auditor holds office from the......

As on 31 March 2010, there were 451 Central Government Public Sector Undertakings (CPSUs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 329 government companies, 116 deemed government companies and six statutory corporations. This Report deals with......

as also other undertakings of the government set up under the statutes of the Parliament, where the audit is entrusted to Comptroller and Auditor General of India (CAG). This Report is important because CPSUs contributed approximately to one-third of the Gross Domestic Product in India in......

2008-09 10735.62 344.93 10039.00 136.29 696.62 208.64 2009-10 12045.53 92.55 11890.40 44.60 155.13 47.95 Surrender of savings 8.3 Rule 56 (2) of the General Financial Rules provides that savings in a grant or appropriation are to be surrendered to the Government as soon as these are foreseen,......

3053-Civil Aviation 1080.95 1126.70 96 10. 3275-Other Communication Services 2891.36 5315.01 54 11. 3475-Other General Economic Services 211.24 401.06 53 12. 4070-Capital outlay on other Administrative Services 62.30 65.58 95 13. 4211-Capital Outlay on Family Welfare 1.59 1.59 100 14.......

Further, General Financial Rule (GFR) 52(3) stipulates that no disbursements be made which might have the effect of exceeding the total grant or appropriation authorised by Parliament for a financial year except after obtaining a supplementary grant or an advance from the Contingency Fund. Table......

The fall in share was considerable in the current year due to the general slow down in the economy. Growth in revenue receipts picked up from less than 2 per cent in the previous year to almost 7 per cent in the current year indicating that the recession had bottomed out. Further analysis of......

Union Government Finances and Accounts: 2009-10 This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union and also analyses the finances of the Union Government for the year 2009-10. It also contains an......

6.2 The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of 98 grants and appropriations of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective grants. The Comptroller and......

For these reasons, revenue deficit is considered generally less desirable. Trends in revenue deficit and some of its key parameters are indicated in Table 5.4. Table 5.4: Revenue Deficit and its parameters (f in crore) Revenue Revenue Revenue Revenue Deficit as per cent of Period Receipt......

Commissionerate of custom Commissionerate Countervailing duty CVD Crude palm oil CPO Director General of Foreign Trade DGFT Duty Entitlement Pass Book DEPB Domestic tariff area DTA Duty Exemption Entitlement Certificate DEEC Duty Free Entitlement Credit Certificate DFECC Duty Free......

Audit of Revenue Receipts - Indirect 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. This Report presents the results of audit of receipts of customs duties. The......

{Paragraphs 3.1 to 3.10} Chapter IV: Incorrect application of General exemption notifications Duty of 4.53 crore was short levied due to incorrect application of exemption notifications. {Paragraphs 4.1 to 4.4} Chapter V: Mis-classification of goods M Duty of? 2.25 crore was short levied......

Lok Sabha) had desired that remedial/corrective action taken notes (ATNs) on all the paragraphs in the reports of the Comptroller and Auditor General, duly vetted by audit, be furnished to them within a period of four months from the date of laying of the audit report in Parliament. The......

- Union Government (Indirect Taxes - Customs) self-declared/ad-hoc norms in accordance with norms as finally/fixed by Norms Committee in the Director General of Foreign Trade (DGFT). Further, as per notification no. 52/2003-cus dated 31 March 2003, as amended, failure to adhere to these provisions......

due on or after 1 April 2007 but which have not been settled within 30 days of its final approval for payment by the Regional authority of Director General of Foreign Trade (DGFT) organisation. Test check of TED payment records in the office of the Joint DGFT, Ludhiana, revealed that in 154......

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) CHAPTER IV INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject to......

New Delhi (SANDHYA SHUKLA) Dated : Principal Director (Customs) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 36......

Projects were initiated without General Staff Qualitative Requirements (GSQR). Frequent changes to QRs by Users, excessive time overrun also contributed to non realization of the project deliverables and in many cases this eventually led to import of items._ 7.1 Introduction The Armament......

Ordnance Factory Board (OFB) functions under the administrative control of the Department of Defence Production and is headed by Director General, Ordnance Factories. 39 factories are responsible for production and supply of ordnance stores to the armed forces. 1.3 Integrated Financial Advice and......

(OFB) functions under the administrative control of the Department of Defence Production of the Ministry of Defence and is headed by the Director General, Ordnance Factories. There are 39 factories divided into five products based Operating Groups'"2 as given below: SI. No. Name of Group......

Many of the projects failed as these were taken up without firming up the General Staff Qualitative Requirements (GSQR) or frequent changes in Qualitative Requirements were made by the users. Excessive time overrun and non-acceptance of the final output by the users also led to closure of the......

was convened after 15 months and its findings and recommendations were awaiting approval of the Competent Authority as of December 2010._ Director General Border Roads (DGBR) issued instructions in September 2001 to Headquarters (HQ) Chief Engineer Project Sewak that in case of departmental......

Meanwhile, to meet urgent operational requirements of new gun for Artillery, the General Staff Qualitative Requirement (GSQR) for 155mm towed mounted gun was formulated in April 1997 indicating 45 Calibre barrel length as 'vital’ parameter and 52 calibre length as 'desirable'. While that being......

18 of 2005 Standalone Performance Audit of the (Performance Audit) Report** Directorate General of Quality Assurance (jjj) Pending more than 3 years upto 5 years 37. Report No. 4 of 2007 2 1"" Delay in execution/renewal of lease 38. 2 4** Follow up on Audit Reports 39. Unauthorised use of......

The study was based on the requirement projected by Army in General Staff Policy Statement (GSPS) of 1993. The salient feature of the bridge was single span up to 46 metre with Military Load Class 70 (MLC 70). Based on the recommendations given in statement of case for Modular Bridge 46 metre......

Audit of Revenue Receipts - Indirect 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. The Report presents the results of audit of receipts of service tax. The observations......

Delhi (SUBIR MALLICK) Dated : Principal Director (Central Excise and Service Tax) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 27......

the department is headed by Principal Chief Engineer (PCE) who is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway has a construction unit headed by a Chief Administrative Officer who is responsible for major......

After incurring an expenditure of ?1.00 crore, the work at Gonda Goods shed in NER was dropped with the approval of General Manager due to severe constraints of proper approach road. NER also proposed to drop New Chhapra Kacheri due to lack of space to provide covered shed and platform. >......

only such audit findings of significant materiality having 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......

wheelsets to M/s CONCOR without including profit margin in the price resulted in loss of ^19,78 crore_ Railway Board has empowered (October 2005) the General Managers of Production Units to reduce the profit margin up to three per cent while fixing cost of their product for sale with the......

Report of the Comptroller and Auditor General of India for the year ended March 2011 Laid in Lok Sabha/ Rajya Sabha on Union Government (Railways) No.32 of 2011-12 TABLE OF CONTENTS......

In each of the zones the Department is headed by a Chief Mechanical Engineer who reports to the General Manager of the Railway. The office of the Member (Mechanical) of the Railway Board guides the CME on technical matters and policy. At the divisional level, Sr. Divisional Mechanical......

as also other undertakings of the government set up under the statutes of the Parliament, where the audit is entrusted to Comptroller and Auditor General of India (CAG). This Report is important because CPSUs contributed approximately to one-third of the Gross Domestic Product in India in......

Accordingly, the central duties had generally kept steady pace with the value of output except for 2008-09 and 2009-10 when there was reduced growth in receipts compared to respective previous years. 3 Report No. 28 of 2011-12 - Union Government (Indirect Taxes - Central Excise) 1.5 Central......

- Central Excise) die cast rotor etc., availed cenvat credit of? 14.82 lakh for service tax paid by the head office at Vatva for the services of general nature utilised in its own unit as well as utilised by unit II Vatva and Kheda during the period April 2005 to March 2008. We found that the......

Delhi (SUBIR MALLICK) Dated : Principal Director (Central Excise and Service Tax) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 29......

Report No. 27 of 2011-12 (Direct Taxes) OVERVIEW The Comptroller and Auditor General of India conducts the audit of revenues from direct taxes of the Union Government under section 16 of the Comptroller and Auditor General of......

New Delhi (MEENAKSHI GUPTA) Dated: 21 March, 2012 Director General (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated: 21 March, 2012 Comptroller and Auditor General of India 1 The returned income of ^ 17.67 lakh was accepted after scrutiny in December 2007. 57......

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, The Report presents the results of audit of receipts under direct taxes comprising Corporation Tax,......

with potential tax effect of 1,3 crore for assessment year 2002-03, 2,5 Non-Production of Records Under section 16 of the Comptroller and Auditor General's [Duties, Powers and Conditions of Service) Act 1971, assessment records are scrutinized in revenue audit with a view to securing an......

are overcharge of tax aggregating being regularly featured in the ^ 12,7 crore, One case is reports of the Comptroller and discussed below: Auditor General of India. CIT II, Jabalpur, Madhya Pradesh; AY: 2006-07 Northern Coal Fields Limited63 64 was levied interest of ?8,6 crore under section......

The General Financial Rules provide that an officer shall be held responsible for any loss sustained by the Government through fraud or negligence on his part. In the course of audit it was observed that while ADE received 14 ship sets by February 2008, the consignment containing the 15 ship......

Since the procurement was carried out under General Contract signed between the Russian side and the Indian side in 1999, no LD was levied on M/s RAC-MiG for delay in supply of pilot parachutes, as per provisions of the contract. The fact, however, remains that it took an overall 17 months......

Thus, though Director General Aeronautical Quality Assurance (DGAQA) had cleared the firm’s capabilities, in view of the capacity constraints of the firm, it was decided to split orders between L-l (M/s Sky tech) and L-2 (M/s Standard Casting) subject to the condition that L-2 accepts the rate......

In December 2009, Director General of Naval Armament requested HQ WNC to expedite the proposal for revision. The matter was referred to Principal Controller of Defence Account (PCDA), Navy in the same month and the concurrence was obtained in March 2010 and the revised rates for supervision......