Audit Reports

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......

Report of the Comptroller and Auditor General of India on Capacity Expansion in Hydro Power Sector by CPSEs for the year ended March 2012 Union Government Ministry of Power Report No. 10......

has been prepared in accordance with the Performance Auditing Guidelines and Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. In view of wide gap between demand and supply of power, which is required to be bridged for overall growth of the country, an......

reply NHPC Estimates did not reflect current The cost estimate prepared by NHPC were market prices as the works were based on the general guidelines of CEA/CWC awarded with significant variations and variation in quoted prices vis-a-vis ranging between (-) 26.22 per cent......

Synchronise its excavation and transportation capacities. New Delhi (A.K. PATNAIK) Deputy Comptroller and Auditor General Dated : 11 May, 2012 and Chairman, Audit Board Countersigned New Delhi (VINOD RAI) Comptroller and Auditor General of India Dated : 11 May, 2012 Performance Audit......

Report of the Comptroller and Auditor General of India on Allocation of Coal Blocks and Augmentation of Coal Production for the year ended March 2012 Union Government Ministry of Coal......

This Report of the Comptroller & Auditor General of India contains the results of the Performance Audit on “Allocation of coal blocks and Augmentation of coal production”. The widening gap between the demand and domestic supply of coal and consequently the progressively increasing imports has......

(Coal), inter alia, stated that the implications of such a decision by the Cabinet needed to be considered in great detail and that there was a general reluctance on the part of power utilities to participate in the competitive bidding due to cost implications. 25.07.2005 A meeting was taken......

Rounds - 28 NELP Rounds (I to IX) - 249 1.1.1 Contracting and operating regime The Ministry of Petroleum and Natural Gas (MoPNG), the Directorate General of Hydrocarbons (DGH) and the Contractor /Operator are the main stakeholders in PSC. Their role and responsibilities are depicted in Figure......

Technology 7 BOP Blow Out Preventor 8 BP BP Exploration (Alpha) Limited 9 BPCL Bharat Petroleum Corporation Limited 10 C&AG Comptroller & Auditor General of India 11 Capex Capital Expenditure 12 CCEA Cabinet Committee on Economic Affairs 13 CoA Chart of Accounts 14 COSA Crude Oil Sales......

Report of the Comptroller and Auditor General of India on Hydrocarbon Production Sharing Contracts Union Government Report of the Comptroller and Auditor General of India on Hydrocarbon......

Preface rTlhis Report of the Comptroller & Auditor M General of India has been prepared for -A. submission to the President of India under Article 151 of the Constitution of India for being laid before......

The Ministry of Petroleum and Natural Gas (MoPNG), the Directorate General of Hydrocarbons (DGH) and the Contractor /Operator of the blocks are the main stakeholders in the PSC. The MoPNG is, inter alia, responsible for the exploration and production of petroleum and natural gas, including the......

the deployment of the rig DD-4, however, decided against doing so as the Ensco 50 was not compliant with a circular of the Directorate General of Shipping. Further, Noble Denton and Associates (Marine Warranty Surveyor), at the time, did not qualify Ensco 50 or 53 for 2009 monsoon......

With this background, the time taken by MC for approval of the budget is not found to be materially different and the PSC timelines were generally adhered to. 4.2.3.6. The reply of the Operator is not acceptable as WP&B authorizes a particular activity within the approved budget. Approval of......

Place : New Delhi (Economic and Service Ministries) Countersigned Dated: 13 August 2014 (SHASHI KANT SHARMA) Place: New Delhi Comptroller and Auditor General of India 174......

E-GoM directed the Ministry of Power to revert back after obtaining views of Attorney General of India Ministry of Power to revert back to EGoM after obtaining the views of March 2012 Attorney General of India 46 Ultra Mega Power Projects under Special Purpose Vehicles Report No. 6 of 2012-13......

mote Report of the Comptroller and Auditor General of India on Ultra Mega Power Projects under Special Purpose Vehicles for the year ended March 2012 Union Government Ministry of Power Report......

The growth rate of demand for power is generally higher than the GDP growth rate. The XI Five Year Plan emphasized the need for removing infrastructure bottlenecks for sustained growth and proposed an investment of around ' 21 lakh crore in infrastructure sectors. Considering the magnitude of......

E&Y at 60 lakh without inviting any bid. Thus, principle of equity in public procurement laid down in Rule 160 of General Financial Rules was not followed in the appointment which also resulted in extra expenditure of ?1.68 crore.5 Ministry replied (December 2011 and March 2012) that there was......

Performance Audit of ICDS Scheme f 114 Report No. 22 of 2012-13 9.3 ICDS General (G) As per the Scheme, the funds for salaries of employees of State Cell, District Cell and Projects are required to be released by the Ministry on Chapter - 9 actual basis and honorarium to Anganwadi Worker......

India (GOI) and the Millennium Development Goals (MDG)3 is depicted below: 3 The Millennium Project was commissioned by the United Nations Secretary- General in 2002 to develop a concrete action plan for the world to achieve the MDG and to reverse the grinding poverty, hunger and disease affecting......

of second instalment of funds (50 per cent of sanctioned amount) to the States with utilization of first instalment of funds in accordance with the General Financial Rules. Audit, however, noted that in 16 out of 44 test- checked cases of release of second instalment of funds to the States, even......

fi , (Roy Mathrani) New Delhi Director General of Audit Dated: 16 January 2013 Central Expenditure Countersigned New Delhi (Vinod Rai) Dated: 17 January 2013 Comptroller and Auditor General of India 141 *j Performance Audit of ICDS Scheme......

No data of intended beneficiaries referred to health centres/Distriet hospitals, etc. as malnourished or for general check-ups was maintained at AWC level during 2005-08. The centres also did not maintain record of referral slips/cards. Growth surveillance of children was to be monitored......

Report of the Comptroller and Auditor General of India on Performance Audit of Integrated Child Development Services (ICDS) Scheme JjJMfj* |Ttun ««|fl6|Lr frkyjfb ^ r KlcYiKiaTn^ c;......

Preface The Report of the Comptroller and Auditor General of India for the year ended March, 2011 containing the results of the Performance Audit of the Integrated Child Development Services (ICDS)......

State ICDS Cell and the District Programme Office (DPO) indicated absence of reconciliation of data at different levels of administration indicating generally the unreliability of data maintained. Recommendation The Ministry should develop an effective Management Information System (MIS) for......

1.5 Scope of audit The Bureau of Indian Standards is audited under Section 19(2) of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act 1971. The last review of BIS was conducted by the C&AG during 1991, covering the period from 1985-86 to 1990-91. The current......

Following the audit objection, the Institute announced the availability of its library sources to the general public through its website. (Paragraph 2.9.5) 73 Report No. 14 of 2012-13 The Institute failed to make any addition to the museum’s original collection of 22 objects since its......

Report of the Comptroller and Auditor General of India for the year ended March 2011 Union Government (Civil) Autonomous Bodies Performance Audit No. 14 of 2012-13 f-\ Contents Page......

PREFACE This Report of the Comptroller and Auditor General of India containing results of performance audit on the following topics has been prepared for submission to the President of India under......

In scheme of reorganization Principal Chief Commissioner of Income Tax (PCCIT) is the Cadre Controlling Authority of each zone whose jurisdiction is generally co-terminus with state. Organogram of CBDT showing the hierarchy of various formations is shown in Graph 1.1 5 Planning Commission......

that the prescribed authority shall submit its report in relation to the approval of expenditure by in-house R&D facility in Form 3CL to the Director General of Income Tax (Exemptions) within sixty days of its granting approval. It is also stipulated that the company shall maintain a separate......

of Income Tax CIT (A) Commissioner of Income Tax (Appeal) CWIP Capital Work-in-Progress DCIT Deputy Commissioner of Income Tax DGIT Director General of Income Tax DGIT (E) Director General of Income Tax (Exemption) DSIR Department of Scientific and Industrial Research FY Financial Year......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Performance Audit on Assessment of Assessees in Pharmaceuticals Sector Union Government Department of......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from the Department of Revenue - Central Board of Direct Taxes at each stage of the audit process. I......

We also pointed out in 171 cases in 17 States3 involving tax effect of 714.24 crore, of general nature, which included mistakes in allowing business expenditure, R&D expenses, and allocation of such expenses among the units benefitting from such research and development, inconsistency......

8. The Ministry may adhere with the conditions of the DSIR in general and submission of audited accounts of the R&D facility with the return filed by the assessee in particular at the time of assessment to see the eligibility of R&D expenses and quantification thereof. (Paragraph 3.2.5) The......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Performance of Import and Export Trade Facilitation through Customs Ports Union Government Department......

CFS Container Freight Station CMFC Container Movement Facilitation Centre CST Central Sales Tax DEPB Duty Entitlement Pass Book DG Director General (System and Data Management) (System) DGFT Director General of Foreign Trade DoC Department of Commerce DoR Department of Revenue e-BRC......

Reduction in idle time in any segment of the trading process would reduce transaction costs and would facilitate trade in general and enhance the price competitiveness of Indian goods in international market. Delays increase not only the cost of compliance but also lead to impediments to......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from Ministry of Commerce and Industry (DGFT) and Department of Revenue (CBEC) and its field formations at each stage......

Reduction in idle time in any segment of the trading process would reduce transaction costs and would facilitate trade in general and enhance the price competitiveness of Indian goods in international market. Delays increase not only the cost of compliance but leads to impediments to......

(a) Export promotion schemes were not audited by Directorate General of Export Promotion (DGEP), CBEC or Controller of Aid, Accounts and Audit, Department of Economic affairs. CCA, DoC also had not conducted any internal audit. Inspection 10 Report No. 13 of 2015 (Performance Audit) unit of......