Audit Reports

New Delhi (ARVIND K. AWASTHI) Dated : 28 July, 2011 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (VINOD RAI) Dated : 1 August, 2011 Comptroller and Auditor General of India 36 Performance Audit Corporate Social Responsibility of Coal India Limited......

PREFACE This Report of the Comptroller and Auditor General of India contains the results of the performance audit of the activities of Corporate Social Responsibility undertaken by Coal India Limited......

Subsidiaries are divided into administrative areas headed by General Managers (GMs), comprising of one or more projects, headed by Project Officers. A Corporate Social Responsibility wing, looking after the community and periphery development, employees' welfare and other welfare activities,......

used by audit to assess the performance of the companies were as follows: Ministry of Environment and Forest (MoEF) guidelines, Directorate General of Mines Safety (DGMS) guidelines, CSR policy of CIL, Conditions imposed by MoEF/DGMS in respect of individual projects. The details......

(Arvind K. Awasthi) New Delhi Deputy Comptroller and Auditor General Dated : 24 June, 2011 and Chairman, Audit Board Countersigned New Delhi (V|N°D RA|) Dated : 24 June, 2011 Comptroller and Auditor General of India 40 Performance Audit The Shipping Corporation of India Ltd. Management of......

Report No. 5 of 2011-12 PREFACE This Report of the Comptroller and Auditor General of India contains the results of the performance audit of the management of vessels by the Shipping Corporation of India during the period......

Consequently, the growth of the Company in terms of earnings and profit remained dismal over the period of five years from 2005-06 to 2009-10 in general and in particular in 2009-10; which was one of the main reasons for undertaking the present study. Performance Audit 3 The Shipping......

their own shipping arrangements for import of crude oil on cost considerations, though these Oil PSUs still had to obtain permission from Director General (Shipping), Ministry of Shipping, GOI for inchartering foreign flag vessels. As a result, the crude oil import which accounted for71 per......

management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity's mission, the following general objectives are being achieved: executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability......

Commissionerate Office of the Commissioner of Central Excise/ Service Tax CPWD Central Public Works Department CX Central Excise DGCEI Directorate General of Central Excise (Intelligence) DGST Directorate General of Service Tax DGICCE Directorate General of Inspection, Customs and Central......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government Department of Revenue (Indirect Taxes - Service Tax) Report No. 6 of 2014 Laid on......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under section 16 of the Comptroller and Auditor General of India's (Duties, Powers and Conditions of Service) Act, 1971. The Report presents the results of audit of receipts of Service Tax. The......

The reply being general in nature is not acceptable as: (i) Clubbing of low quantity PRs with subsequent PRs and change in indenter's requirements lacks logic as these PRs were against the specific orders to be executed within the stipulated time. (ii) Requirements of the customer are to be......

PREFACE A I his 'his Report of the Comptroller and Auditor General of India contains the results of the performance audit of procurement system of Bharat Electronics Limited for the period from April 2007 to......

of their hours of employment, minimum leave and periodical medical examination and the rules may, in particular and without prejudice to the generality of this subsection provide for imposing requirements as to the erection or structural alterations of buildings or the carrying out of......

CSS Commission on Safety Standards CT Computed tomography CWMF Central Waste Management Facility DAE Department of Atomic Energy DGSNR Directorate General of Nuclear Safety and Radiation Protection DRS Directorate of Radiation Safety ESL Environmental Survey Laboratory FCF Fuel cycle facilities......

Report of the Comptroller and Auditor General of India on Activities of Atomic Energy Regulatory Board for the year ended March 2012 Union Government Department of Atomic Energy Report......

Report No. 9 of 2012-13 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2012, containing the results of the performance audit of the 'Activities of Atomic Energy Regulatory......

At the same time, the risks of radiation that may arise from these applications to the people working in these fields, the general public and the environment are enormous and therefore, need to be assessed and controlled effectively. Since radiation risks can transcend national borders,......

IAEA General Safety Requirements stipulate that a regulatory body should establish or adopt regulations and guides to specify the principles, requirements and associated criteria for safety, upon which its regulatory judgments, decisions and actions are based. AERB has been mandated to develop......

Over 90 per cent of the workload in diagnostic radiology in many countries consists of general radiography, which is a major contributor to the collective population dose15. It is, therefore, essential from the point of view of radiological safety, to exercise strict regulatory control over the......

We reviewed the regulatory effectiveness of systems and procedures relating to emergency preparedness, both on-site and off-site and the general adequacy of emergency preparedness and coordination between various authorities, without going into the effectiveness of emergency preparedness plans......

Act, 1962 provides that the Central Government may, by notification, make rules for carrying out the purposes of the Act, which also provides for generally promoting co-operation with other countries in the production, use and application of atomic energy as well as in research and......

Principal Director of Audit, Dated: 08-08-2012 Scientific Departments Countersigned New Delhi (VINOD RAI) Dated: 08-08-2012 Comptroller and Auditor General of India Activities of Atomic Energy Regulatory Board 75......

MlMcl Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 13 of 2014 (Compliance Audit Observations) Report of the Comptroller and Auditor General of India......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

Tender document containing General Contract Conditions (GCC) for CPP was issued to BHEL on 31 July 2009. BHEL submitted bid documents in four parts during September 2009 to November 2009 and demanded (January 2010) the following major deviations from GCC: Ad hoc advance of 120 crore already......

noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the Comptroller and Auditor General of India under Section 619(3) (b) of the Companies Act, 1956 or the statutes governing the Corporations. 2. The Report contains 40......

(USHA SANKAR) New Delhi Deputy Comptroller and Auditor General Dated: 26 May 2014 and Chairperson, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 30 May 2014 Comptroller and Auditor General of India 125......

RCF entered (May 2007) into an agreement with RBS for a Rapid Flow Calciner Plant and Rapidwall Plant including general arrangement and layout, drawings and technology in the form of equipment technical manuals, drawings for maintenance purpose, etc. at a cost of Australian Dollars 92,81,400 (......

13 of 2014 While accepting the audit observations, the Company stated (August 2012) that it was unable to fill the key positions like General Manager (Marketing), Marketing Managers, etc. due to lack of approval from the Administrative Ministry. The Company further stated (September 2013) that......

with respect to payment of ‘performance related pay’, the CPSEs made an irregular payment of X 202.95 crore for the years 2008-09 to 2012-13. General Insurance Corporation of India Limited, Northern Coalfields Limited, Steel Authority of India Limited, NMDC Limited, Oil and Natural Gas......

However, the Company procured 12.30 lakh wafers in 2011 which led to accumulation of stock. In September 2011, the General Manager (PV) opined that due to drastic reduction in the global prices of wafers, the procurement and processing of the wafers was highly unviable even after foregoing......

DPR further stated that the size of the vessels with 10 metres draft requirement generally would be 30,000 DWT. 1 Draft means the depth of water needed to float a ship 2 Chart Datum means sounding datum established by National Hydrographic Office after observing tidal observations in......

Name of the PSU Audit observations in brief Amount of Amount Department recovery recovered by pointed out by the Audit Management Finance/Insurance General Insurance Non recovery of Service Tax in respect of Life 21.83 23.93 Division Corporation of India Reinsurance Business. Limited Coal......

complex at Lucknow as shown in Chart-21 below: Chart-21 9.1.1.3 Previous audit coverage Report (No.4 of 2006) of the Comptroller and Auditor General of India on Performance Audit relating to Union Government (Defence Services) mentioned about payment of licence fee in advance though......

However, the firm has submitted advance sample to Director General of Quality Assurance in July 2014, which is still awaiting approval. Thus, availability of NBC Suit Permeable was still awaited (August 2014). Procurement of other eight items of IPE without NBC Suit Permeable raises doubt on......

and is responsible for technology development through basic and applied research in academic / research Institutions in relevant technologies, in general for the Nation and Defence technologies in particular, in tune with current research and development programmes in the world scenario......

Ordnance Factory Board (OFB) functions under the administrative control of the Department of Defence Production and is headed by Director General, Ordnance Factories. Thirty-nine factories are responsible for production and supply of ordnance stores to the armed forces. Defence Public Sector......

18 MOU is a legal document describing a bilateral agreement between parties, which generally lacks the bind power of a contract. 19 MOA is a legal document written between parties to cooperatively work together on an agreed upon project and hold the parties responsible to their commitment 0......

Initiation of projects without firm General Staff Qualitative Requirement, failure of the laboratory to develop the desired deliverables and defective planning were the main reasons for failure. The status of Technology Demonstration projects undertaken by the two labs was also not encouraging as......

Initiation of projects without firm General Staff Qualitative Requirement, failure of the laboratory to develop the desired deliverables and defective planning were the main reasons for failure. x Report No. 35 of 2014 (Defence Services) Technology Demonstration/R&D Projects The status of......

2014 (Defence Services) CHAPTER V: BORDER ROADS ORGANISATION 5.1 Unauthorised utilization of funds for construction of a Multipurpose Hall Director General Border Roads sanctioned two works worth 0.90 crore for creation of two storage accommodation. These funds were actually utilized to create......

Report No. 35 of 2014 (Defence Services)) s- ANNEXURE-I (Referred to in Paragraph 1.9) Position of outstanding ATNs Ministry of Defence - excluding Ordnance Factory Board (i) Pending for more than ten years Sl.No. Report No. and Para No. Subject...

This Report of the Comptroller and Auditor General of India contains the results of audit of the financial transactions and performance reviews of projects/schemes of Ministry of Defence pertaining to Army, Ordnance Factories, Department of Defence, Department of Defence Production, Defence......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings......

The term usually relates to materials produced by human activity, and the process that is generally undertaken to reduce their effect on health, the environment or aesthetics. Waste, if not handled or disposed of properly, represents a threat to the environment and human health. The Municipal......

Environment Management in Indian Railways Chapter 1 --- Introduction Environment in general refers to the surroundings of an object which may be natural or the built environment. Environmental management is essentially the......

Report of the Comptroller and Auditor General of India on ENVIRONMENT MANAGEMENT IN INDIAN RAILWAYS - STATIONS, TRAINS AND TRACKS for the year ended March 2011 Laid in Lok Sabha/ Rajya......

A review on “Cleanliness and sanitation in IR ” was earlier taken up and results included in Audit Report No.6 of 2007of Comptroller & Auditor General of India (Railways). The report, inter-alia, had highlighted several deficiencies ofIR in the management of wastes. Public Accounts......

As a result, IAF incurred an avoidable expenditure of ?5.14 crore on repair by the Original Equipment Manufacturer._ As per General Principles of Contract (Para 6.10.2) of Defence Procurement Manual, a contract must be governed by terms and conditions to protect the interest of both the parties......

1.2 Authority for audit Article 149 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 govern the scope and extent of audit. Detailed methodology of audit and reporting is prescribed in the ‘Regulations of Audit......

the Indian Navy was forced to give extensive and additional routines to the main engines fitted onboard INS Cheetah to keep the ship operational._ General Financial Rules, inter alia, stipulate that the purchases should be made in the most economic manner in accordance with the definite......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Defence Services) Air Force and Navy Audit Report No. 34 of 2014 /s < CONTENTS......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. IV......

29 Report No. 34 of 2014 (Air Force and Navy) Audit had earlier commented in paragraph No. 3.1 of the Report of Comptroller and Auditor General of India, No. 16 of 2010-11 about the abnormal delay in integration of Recce pods onboard an aircraft. In their Action Taken Note, Ministry stated......

Report of the Comptroller and Auditor General of India Union Government (Railways) No. 19 of 2012-13 Chapters Contents Page Nos. Executive Summary ii Chapter -1 Overview 1 Chapter-2......

The current outlay expected for this project is f 19,565 crore. In the above context, the Comptroller and Auditor General of India had decided to carry out a performance audit of the project with a view to assess to what extent the objectives of initiating the project had been achieved and......

However, KRCL and IRCON, construction agencies awarded contracts for construction of tunnels and bridges and proof consultancy though the GAD7 ( General Arrangement Drawings)of the bridges were not ready for the simple reason that the site was still under exploration. In particular, the proof......

54 & 55, to bridges Nos. 53 to 61 (which were to work could not be executed as the be executed after change in alignment) general arrangement drawings (GAD) of were yet to be awarded ( July 2012 ). these bridges could be approved only in This would result in further time/cost February......

components of the project is given below (' in crore): Survey Land Tunnel and Earthwork Track Bridges Buildings Plant & Machinery ? General Charges Expenditure incurred in excess of the sanctioned estimates of the project pending post-facto approval was being booked under......

Railways) The project should be developed through the following process: i) Preliminary investigation to determine how the line will fit with the general scheme of future Railway development. ii) Frame the objective of the Project iii) determine various option to meet the demand iv)......