Audit Reports

3.3.5 Sources of Audit Criteria The Audit Criteria used for benchmarking the audit findings were: • General Financial Rules (2005), Defence Procurement Manuals, Public Procurement Bill 2012. Indian Air Force Equipment Regulations (IAP-1501), Air Force Instructions (AFIs), Air Force Orders......

Report No. 4 of 2014 (Air Force and Navy)

These projects are usually referred to DRDO by concerned Staff (Army, Navy & Air Force), in the form of General Staff Qualitative Requirement (GSQR)/Naval Staff Qualitative Requirement (NSQR). Based on SQR submitted, DRDO conducts pre-project or feasibility studies and offers its expert comments......

Facilities CBDT Central Board of Direct Taxes CCS Cabinet Committee on Security CDA Controller of Defence Accounts CE Chief Engineer CGDA Controller General of Defence Accounts CIP Carriage and Insurance paid CNC Contract Negotiation Committee COM Chief of Material CSTEP Centre for Study of......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Defence Services) Air Force and Navy No. 4 of 2014 (Compliance Audit) CONTENTS......

the vessel was to be designed, constructed and delivered as per the provisions of the contract, which included the Building Specification and the General Arrangements Drawing. V Article 3.2 provided that in case any deletion, addition and modification was required to the list of machinery and......

Companies Act, 1956 and statutory corporations set up under the statutes of the Parliament, where the audit is entrusted to Comptroller and Auditor General of India (CAG). A government company is defined in section --- 617 of the Companies Act, 1956 as a company Government Company in which not......

Insurance Company Limited 2011-12 2.00 0.00 0.00 2.00 0.00 1.63 0.37 0.00 0.00 0.00 2012-13 2.00 0.00 0.00 2.00 0.00 0.00 2.00 0.00 -0.01 0.00 97 SBI General Insurance Company Limited 2010-11 150.00 0.00 0.00 111.00 39.00 0.00 615.28 -6.60 -26.81 0.00 2011-12 150.00 0.00 0.00 111.00 39.00 0.00......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Commercial) No. 2 of 2014 General Purpose Financial Reports of Central Public......

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

Based on the recommendation of the COPU, the Department of Public Enterprises (DPE) issued general guidelines in November 1994. These guidelines essentially left it to the Board of Directors of the PSEs to devise socially responsible business practices in accordance with their Articles of......

New Delhi (USHA SANKAR) Dated : Deputy Comptroller and Auditor General and Chairperson Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated : Comptroller and Auditor General of India 74......

As on 31 March 2013, there were 525 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 358 government companies, 161 deemed government companies and six statutory corporations. This Report deals with......

As on 31 March 2013, there were 525 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 358 government companies, 161 deemed government companies and six statutory corporations. Majority of these CPSEs,......

CHAPTER 4 Convergence of Indian Accounting Standards with IFRS 4.1 Introduction 4.1.1 Recognition for convergence in India The Ministry of Corporate Affairs (MCA) reported on 13 May 2008 that the initiative for harmonization of the Indian...

CHAPTER 5 Compliance with DPE Guidelines 5.1 Introduction The Bureau of Public Enterprises (BPE) was set up in 1965 to provide policy and overall guidance to the Central Public Sector Enterprises (CPSEs) and act as a centralized coordinating unit...

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 mainly on test audit conducted from April 2011 to March 2012.......

Office of the Director of Income Tax-Systems (DIT-S) was set up in 1981 at New Delhi. Since November 2000, Director General of Income Tax-Systems (DGIS-S) heads the Directorate of IT system. DGIT-S is assisted by Directors and Officer on Special Duty (OSD). The following chart represents......

Dated: 25 February, 2013 Principal Director (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated: 25 February, 2013 Comptroller and Auditor General of India 33......

13 Report No. 23 of 2012-13 (Performance Audit) Banking system & Controller General of Accounts (CGA) 2,31 CGA authorized 12,926 branches of nationalized and private sector banks to collect taxes of which 11,638 branches collected 10 taxes. CGA de-authorizes branches from collecting taxes......

Report of the Comptroller and Auditor General of India for the year ended March 2012 on Implementation of Public Private Partnership Indira Gandhi International Airport, Delhi The Report......

PREFACE This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of implementation of Public Private Partnership Project by Airports Authority of......

On the other hand, AAI leased out 7.60 acres of land to Director General of Civil Aviation and Bureau of Civil Aviation Security at a license fee of 2.41 crore per annum. Application of this licence fee with the same escalation clause for 190.19 acres of land would amount to 4534......

was in sharp contrast with the decision of the Board of AAI in March 2011 to lease out 7.60 acres of land out of the carved out assets to Director General of Civil Aviation and Bureau of Civil Aviation Security. These offices were charged annual license fee at a concessional rate of 50 per cent......

DIAL was required to pay retirement compensation to the AAI only in case of 1111 (60 per cent of the general employees of 2087) who did not join DIAL after the Operation Support period. AAI raised a claim of 250.88 crore towards retirement compensation on 9 March 2010, of which DIAL made......

(v) The escrow account would be subject to audit by Comptroller and Auditor General of India. 16 May 2006, June 2007, April 2010 and July 2010 and Standard Operating Procedure in January 2009 Implementation of Public Private Partnership 33 Indira Gandhi International Airport, Delhi Report No. 5......

DF - Airport Development Fee DGCA - Director General of Civil Aviation EGoM - Empowered Group of Ministers GOI - Government of India IGIA - Indira Gandhi International Airport Delhi, as located on the Airport Site. DIAL - Delhi International Airport Limited MAF - Monthly Annual Fee Major......

this provision. As ordinarily meant and also concurred It is not that the Company has consistently revised the by Additional Solicitor General of India, prices on 01 October every year. Prices have been ‘mid-term’ price revision necessitated revised on different dates in different years.......

New Delhi (A K PATNAIK) Dated: Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (VINOD RAI) Dated: Comptroller and Auditor General of India 47......

Report of the Comptroller and Auditor General of India on Production and Sale of Iron Ore by NMDC Limited for the year ended March 2012 Union Government Ministry of Steel Report No. 20......

Report No. 20 of 2012-13 PREFACE This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of 'Production and Sale of Iron Ore' by NMDC Limited. The Audit covered the period......

The Company produces various sizes of saleable iron ore products2. The Iron (Fe) content in the iron ore in all these mines generally varies between 64 and 67 per cent. As of March 2012, the customer base of the Company consisted of 27 steel making customers, 65 sponge iron customers and six......

The Director General Armed Forces Medical Services (DGAFMS), who holds the rank of a Lt. General and heads the entire AFMS, is responsible for provisioning, storing and issue of medical stores/medical equipment; research and development in subjects of service medicine; recruitment, training and......

Report of the Union Government (Defence Services) - Report No. 18 of 2012-13 Comptroller and Auditor General of India on Performance of Medical Establishments in Defence Services © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in Union......

AFMS is an inter services organisation headed by Director General Armed Forces Medical Services (DGAFMS) who functions directly under the Ministry of Defence. DGAFMS at the apex level is assisted by the Directors General Medical Service for the Army, Navy and Air Force who are responsible......

Monitoring of availability of drugs in polyclinics Directorate General Financial Planning (DGFP) (AHQ) allots funds to MD ECHS who in turn issues the funds to DGAFMS for allotment to AFMSDs and respective hospitals for local purchase of drugs and consumables for the polyclinics. In September......

Revenue grant allotment for medical services in respect of the Army is received by DGAFMS through Director General Financial Planning of Army Headquarters. Such allotments are made separately for central purchases and local purchases. In the case of the Navy, Air Force, Border Roads, Defence......

working of hospital infection control committee and Bio medical waste management was ensured. 6.1 General Hospital Administration is a specialised field which deals with each and every function of a hospital to ensure its smooth functioning for optimal clientele satisfaction. The working of......

PREFACE Armed Forces Medical Services (AFMS) is an inter services organization headed by the Director General Armed Forces Medical Services (DGAFMS) who functions directly under the Ministry of Defence. It is responsible for providing health care......

3) DGAFMS may regulate the postings of General Duty Medical Officers, Specialists, Nursing and Paramedical staff in hospitals based on reasonable assessment of workload to even out the deficiencies. 4) Exodus of medical cadets after passing out from AFMC may be discouraged by adopting a suitable......

4.1 General All medical, dental and veterinary equipment required by the Armed Forces are procured, stocked and issued by the DGAFMS. Medical equipment are characterised by wide range, variety and high rate of obsolescence. Increasing dependence of medical professionals on equipment, both for......

Report No.18 of 2012-13 Chapter V: Procurement of drugs and quality inspection Audit objective: To assess whether: • System of selection of vendors was geared to provide economy and quality in procurement; • System of indenting, provisioning and ...

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 "Jawaharlal Nehru National Urban Renewal......

6 per cent for male and thus average of 5 per cent, is as per Mission guideline is not acceptable to Audit as it was to be reduced to 5 per cent in general and there was no such requirement of average reduction. 4.1.7.3 Enactment of 'Community Participation Law' The Community Participation Law......

8.10 Rush of expenditure at Central Level In terms of Rule 56(3) of the General Financial Rules, rush of expenditure is regarded as a breach of financial propriety and should be avoided. The expenditure may be restricted to 15 per cent during the month of March and 33 percent during the last......

8.10 Rush of expenditure at Central Level In terms of Rule 56(3) of the General Financial Rules, rush of expenditure is regarded as a breach of financial propriety and should be avoided. The expenditure may be restricted to 15 per cent during the month of March and 33 percent during the last......

of Audit Dated: 3 September, 2012 Economic & Service Ministries Countersigned New Delhi (VINOD RAI) Dated: 4 September, 2012 Comptroller and Auditor General of India 103......

(A.K.PATNAIK) New Delhi Deputy Comptroller and Auditor General Dated: 24th August, 2012 and Chairman, Audit Board Countersigned New Delhi (VINOD RAI) Dated: 27th August, 2012 Comptroller and Auditor General of India Performance Audit Operational Performance of Export Credit Guarantee......

Report of the Comptroller and Auditor General of India on Operational Performance of Export Credit Guarantee Corporation of India Limited Union Government Ministry of Commerce & Industry......

Report No. 12 of 2012-13 Preface This Report of the Comptroller and Auditor General of India contains the results of performance audit of the operational performance of Export Credit Guarantee Corporation of India Limited......

It is registered with Insurance Regulatory and Development Authority (IRDA) as a general insurance company dealing in credit insurance policies/covers. Our main audit objective in conducting this Performance Audit was to examine the operational performance of the Company during the years 2008-09......

the adoption of five year average was not in line with the practice followed by other General Insurers14, who were normally adopting three year CPR. the performance of the two products during the last nine year period (2002-03 to 2010-11) showed that WTPC resulted in surplus of ^ 1369......

2008-09 to 2010-11, all the risks undertaken by the Company were automatically reinsured to the extent of 10 per cent (obligatory cession) by the General Insurance Corporation of India (GIC). 28 The practice of insurers transferring portions of risk portfolios to other parties by some form of......

8 1000404980 A1 arafa star trading lie UAE 0.71 9 1000450412 Comercializadora neopharma de Venezuela 0.91 Venezuela c a 10 1000484044 Peral oasis general trading lie UAE 0.75 11 533266333 Saymar stone inc USA 0.34 12 533234126 Doral fabrics incorporated USA 0.01 13 1000418015 Gjinos......

ECIB Export Credit Insurance for Banks EOL Excess of Loss Treaty EPAP Export Performance Advance Payment FEMA Foreign Exchange Management Act GIC General Insurance Corporation of India GOI Government of India IRDA Insurance Regulatory and Development Authority ML Maximum Liability MOA......

of records of Basins and Services, at the corporate level of ONGC, at the Ministry of Petroleum and Natural Gas (MOPNG) and the Directorate General of Hydrocarbons (DGH), through other national and international sources are detailed below: Results of Exploration efforts - ONGC mainly......

Institutional Framework Ministry of Petroleum & Natural Gas (MOPNG) Governance Function Directorate General of National Oil Companies Hydrocarbons (DGH) for Exporation & Production (E & P) - Regulatory Function ONGC Commercial Function The Directorate General of Hydrocarbons (DGH) operates under......

(A.K. PATNAIK) New Delhi Deputy Comptroller and Auditor General Date : 6 August, 2012 and Chairman, Audit Board Countersigned New Delhi (VINOD RAI) Date : 6 August, 2012 Comptroller and Auditor General of India 55......

XI Five Year Plan of Planning Commission of India. 10. Agenda and Minutes of Administrative Council of Director General of Hydrocarbons. 11. Half Yearly Review report of Directorate General of Hydrocarbon (2007-10) 12. National Oil Companies and Value Creation Case Studies Vol-ll Silvana......

and Interpretation ATN Action Taken Note BE Budget Estimates BOE, boe Barrel of oil equivalent BT Billion Tonne C&AG Comptroller and Auditor General of India CEC Corporate Exploration Centre CMD Chairman & Managing Director Canoco Canoco Philips CPSE Central Public Sector Enterprise DGH......

MiMri Report of the Comptroller and Auditor General of India on Hydrocarbon Exploration Efforts of Oil and Natural Gas Corporation Limited Union Government Ministry of Petroleum and Natural......

Petroleum Cost Costs and expenses incurred by the parties and allowed to be recovered pursuant to the contract. Pool In general, the term "pool" is synonymous with the term "reservoir" i.e. a naturally occurring discrete accumulation of Petroleum; however, in certain situations, a pool may......

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,......

Under Rule 7 of General Financial Rules (GFR), 2005 all moneys received by or on behalf of the Government are to be brought into Government Account without delay. Further, as per Rule 13 of Central Government Account (Receipts and Payments) Rules 1983, all monetary transactions should be entered......

4. Jawaharlal Institute of Post Graduate Medical Education and Research (JIPMER), Puducherry. 48 Report No. 25 of 2014 7.1.3 General observations 7.1.3.1 Classification of the Waste Schedule II under Rule 6(2) of the Rules prescribes four types of coloured garbage bags for collecting, storing......

KVIC receives ‘plan grant’ from Government of India under three major heads namely (i) Khadi, (ii) Village Industries and (iii) General and Miscellaneous. KVIC followed a system of disbursing advances relating to various programmes to the associated functionaries (State Boards,......

in procurement of goods and services India Tourism Office, Beijing, procured goods and services to the tune of 7.17 crore in violation of General Financial Rules._ The Ministry of Tourism has five overseas Regional India Tourism Offices1, and nine sub-regional offices2. The main......

Report No. 25 of 2014 CHAPTER XXI : GENERAL 21.1 Follow-up on Audit Reports Despite repeated instructions/recommendations of the Public Accounts Committee, various......

As per the established practice, the price of the publication is generally fixed after allowing a discount of 25 percent. The Directorate prints a minimum of 1000 copies of these publications of which about 100 copies are generally distributed free of cost. Audit examination of the related......

crore Capital Plan fund of 24.00 crore was drawn and kept outside the Government Account since March 2013 in gross violation of Rule 56 (1) of General Financial Rules. Andaman and Nicobar Administration (Administration) entered (March 2012) into an agreement with Bharati Shipyard Ltd.,......

the compliance audit of financial transactions of the Ministries/Departments of the Union Government and their autonomous bodies under the Economic/ General and Social Services. The instances mentioned in this Report are those which came to notice in the course of test audit for the period......

(Paragraph 5.1) X Report No. 25 of 2014 Violation of rules in procurement of goods Consulate General of India, Atlanta procured computer hardware/ software, office equipment and furniture/fittings worth 1.61 crore in three separate purchases in violation of Rules and without following......

The Scheme provided a capital grant of 50 per cent of the eligible project cost in general areas and at the rate of 75 per cent of eligible project cost in difficult and hilly areas, subject to a maximum of 50 crore per project. The time schedule for completion and successful......

Housing Board Chapter XX : Ministry of Youth Affairs and Sports Sports Authority of India Fraudulent drawal of medical bills 20.1 126 | Chapter XXI: General | Follow-up on Audit Reports 21.1 128 Response of the Ministries/Departments to draft 21.2 130 paragraphs Annexes 133-166 Appendices 167-241......

The action of the Department had the effect of exceeding the budgetary provisions and circumventing Parliamentary authorization._ Rule 52 (3) of the General Financial Rules (GFR) stipulates that no expenditure shall be incurred which may have the effect of exceeding the total grant or......

It subsequently informed (May 2014) that reduction in load to 1250 KVA was approved by the Director General, on 21 April 2014 and the matter has been taken up with UPPCL. Thus, delays in assessing contracted load and seeking approval of the competent authority to reduce load resulted in an......

training support to State Governments, Cental Public Sector Undertakings, Central Autonomous bodies and other organisations in specialized and general areas. The receipts of ISTM mainly include course fee and licence fee charged for providing hostel accommodation to the trainees. Rule 6(1)......

On it being pointed out, UIDAI stated (July 2013) that it had requested to Inspector General of Registration and Controllers of Stamps (IGR) of 1 CIDR verifies whether the data submitted matches the data available with it. 92 Report No. 25 of 2014 respective states to refund the amount of......

(iv) Though the dredger remained idle since August 2008, MbPT incurred ?4.393 crore towards pay and allowances, overtime, repair and maintenance and general expenses on the dredger. In the event the dredger was disposed of, the staff / crew posted therein could have been deployed gainfully on......

and verifying bills for payment, took advantage of his position and passed fake medical bills amounting to 111.10 lakh for himself._ Rule 21 (iii) of General Financial Rules, 2005 (GFR) stipulates that no authority should exercise its powers of sanctioning expenditure to pass an order, which will......