Audit Reports

The LCA management structure consists of the General Body (chaired by the Defence Minister) responsible for taking decisions on the scientific and technical activities of ADA and the Governing Body (chaired by the Scientific Advisor to Raksha Mantri) for effective monitoring of its aims and......

It was however seen in audit from the approval (November 1995) of the General Body, ADA, that during the course of FSED Phase-I, ADA had, on the ground of accelerating the development process of LCA, advanced the manufacture of two prototypes (PV1 and PV2) from FSED Phase II to FSED 1......

Design, Development, Manufacture and Induction of Light Combat Aircraft Report of the Comptroller and Auditor General of India Presented in Lok Sabha on: Laid in Rajya Sabha on: Union Government Defence Services (Air Force) Performance Audit No.17 of 2015......

In addition, import content was planned to be reduced in design and development of Carbon Fibre Composite (CFC) Wing, Multi-Mode Radar, General systems, import of components instead of systems, apart from increase of import content in infrastructure and aircraft manufacturing activities. In......

Dated: 21 April 2015 Principal Director of Audit Air Force Countersigned New Delhi (SHASHI KANT SHARMA) Dated:21 April 2015 Comptroller and Auditor General of India Conclusion Page 60......

1 Aerodynamic design Complete 2 System Architecture Complete 3 Structural Design Complete 4 Manufacture of structure 95 per cent indigenous 5 General Systems 85 per cent indigenous Import-heat exchangers, pumps, sensors 6 Metallic materials 80 per cent indigenous 7 Engines Import - as......

8. Weaknesses in the internal control mechanism may be redressed. (A. K. SINGH) New Delhi Deputy Comptroller and Auditor General Dated : 01 April 2015 (Report Central and Local Bodies) Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 06 April 2015 Comptroller and Auditor General of India......

been prepared in accordance with the Performance Auditing Guidelines, 2014 and Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from IREDA and the Ministry of New and Renewable Energy> at each stage of the......

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

DoF further replied (October 2014) that import of P&K fertilizers was under Open General License and any company could import any quantity of these fertilizers as per their commercial consideration. 27 Calculated on the basis ofthe lowest difference of subsidy rates amongst all DAP......

Director of Audit (Economic and Service Ministries) Countersigned Dated: 20 April 2015 (SHASHI KANT SHARMA) Place: New Delhi Comptroller and Auditor General of India Performance Audit ofNutrient Based Subsidy Policy for decontrolled Phosphatic & Potassic Fertilizers 45......

Mopping up of The recovery of excess amount of subsidy on closing stock of Subsidy fertilizer when subsidy is reduced. Open General A type of import license issued by the Government to its domestic License importer. Monthly Supply The plan based on requirement projected by DAC in consultation......

Abbreviation Detail No. 1. APM Administered Pricing Mechanism 2. CFCL Chambal Fertilizers and Chemicals Ltd 3. C&AG Comptroller and Auditor General of India 4. CFR Cost and freight 5. CCEA Cabinet Committee on Economic Affairs 6. CoS Committee of Secretaries 7. CPSE Central Public Sector......

of the organization known as ISS (Intelligence Support System) were not produced to audit though the audit intervention was at the level of Director General of Audit. The report has been prepared on the basis of interviews, reply / information received against the audit memos issued to the......

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER III Working of Directorate General of Valuation 3.1 Introduction The Directorate of Valuation (DOV) was established in the year 1997nand upgraded as Directorate General of......

of custom Commissionerate Countervailing duty CVD Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Director general of commercial Intelligence and......

extension of warehousing period for a further period of six months, in terms of Section 61 of the Customs Act, 1962 and in accordance with the general conditions of import by EOUs as specified in the FTP and HBP Rules. The department stated (May 2013) that the Commissioner of Central......

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER VIII Audit of DGFT's EDI System 8 Introduction The Directorate General of Foreign Trade (DGFT) under the Department of Commerce (DOC) formulates and implement the Foreign Trade Policy (FTP). It has 36 Regional......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Department of Revenue -Customs) (Compliance Audit) No. 8 of 2015 Report No.8 of......

{Paragraph 1.28} Chapter III: Working of Directorate General of Valuation The valuation tools developed and data bases maintained by DGOV have a scope for improvement with consequent revenue implication. {Paragraphs 3.1 to 3.16} Chapter IV: Incorrect assessment of customs duties We detected......

Report No.8 of 2015 - Union Government (Indirect Taxes - Customs) CHAPTER V INCORRECT APPLICATION OF GENERAL EXMEPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject to......

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

Thus, incorrect reckoning of the free foreign exchange earned resulted in excess grant of duty credit of 58.01 lakh. The Assistant Director General of Foreign Trade, Chennai informed (November 2014) that demand notice has been issued to the firm. 59 Report No.8 of 2015 - Union Government......

Executive Director (Projects) assisted by General Managers / Deputy General Managers, reports to the Director (Projects). .3 CAPACITY EXPANSION RINL intended to increase its capacity from 3 MTPAto 6.3 MTPA. Accordingly, with the approval of the BOD, RINL submitted Draft Public Investment Board......

The contracts were generally awarded to/on Lj bidder after duly considering price negotiations, if any. However, there was no internal time frames for finalization of tenders and clear procedure for managing the contracts. This made it impossible to determine accountability of consultant /......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated : 20 March 2015 and Chairman Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 21 March 2015 Comptroller and Auditor General of India......

1 Union Government (Commercial) Ministry of Steel No. 10 of 2015 (Performance Audit) Report of the Comptroller and Auditor General of India on CAPACITY EXPANSION OF RASHTRIYA ISPAT NIGAM LIMITED For the year ended March 2014 Union Government (Commercial) Ministry of......

has been prepared in accordance with the Performance Audit Guidelines and Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. In order to increase its existing steel making capacity from 3 MTPAto 6.3 MTPA, Rashtriya Ispat Nigam Limited (RINL). a Navratna......

Empowered Joint Committee 22 EMD Earnest Money Deposit 23 EoI Expression of Interest 24 ERU Economic Research Unit 25 FR Feasibility Report 26 GCC General Conditions of Contract 27 GoI Government of India 28 HPSC High Power Steering Committee 29 ICC Imported Coking Coal 30 IRR Internal rate of......

«!««) Report of the Comptroller and Auditor General of India on Supply and Infrastructure Development for Natural Gas for the year ended March 2014 Report of the Comptroller and Auditor......

Preface This Report of the Comptroller and Auditor General of India has been prepared for submission to the President of India under Article 151 of the Constitution of India for being laid before the......

JVC was registered (April 1998) in the name of Petronet LNG Limited (PLL). 13 Report No. 6 of 2015 Import of LNG was under Open General License (OGL)11. Multinational companies were permitted to establish LNG terminals and organize LNG business in India with 100 per cent foreign direct......

New Delhi (PRASENJIT MUKHERJEE) Dated: 27 March 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 30 March 2015 Comptroller and Auditor General of India 59......

As per the Comptroller and Auditor General of India standard practice, an Exit Conference was held on 10 September 2014 to provide an opportunity to the audited entities to discuss the audit findings and present their views. The views expressed during the Exit Conference have been duly......

6 of 2015 NTPC National Thermal Power Corporation OGL Open General License OIL Oil India Limited ONGC Oil and Natural Gas Corporation Limited PLF Plant Load Factor PLL Petronet LNG Limited PMP Act Petroleum and Minerals Pipeline Act, 1962 PMT Panna-Mukta-Tapti gas field PNGRB Petroleum and......

which is designed to address risks and provides reasonable assurance that in pursuit of the entity's mission, the entity is achieving the following general objectives: executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability obligations; •......

Excise) Glossary AC Assistant Commissioner ACES Automation of Central Excise and Service Tax ADB Asian Development Bank ADG Additional Director General BCD Basic Customs Duty BE Budget Estimate Board Central Board of Excise and Customs CAAT Computer Assisted Audit Techniques CAS Cost......

?Hr^Aet Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government Department of Revenue (Indirect taxes - Central Excise) Report No. 7 of 2015 Report......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. 0)......

(Paragraphs 1.5) Revenues forgone on account of Central Excise exemptions was 1,95,679 crore ( 1,77,680 crore as general exemptions and 17,999 crore as area based exemptions) which is 115 per cent of the revenues from Central Excise. (Paragraph 1.11) Arrears pending for recovery......

availed and utilised Cenvat credit amounting to ^ 11.39 lakh in 2012-13 on services like Hotel, Club, Guest house service, Running of canteen and General Housekeeping services which did not fall under the ambit of input services as per rule ibid. Hence, Cenvat credit availed/utilised on above......

Government to implementing agencies during 2007-08, even then an amount of 2.09 crore released by the Ministry was shown as 16As per Rule 212 of General Financial Rules, the Utilization Certificate should be submitted within twelve months from the closure of the financial year. Performance......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Performance Audit of Rashtriya Krishi Vikas Yojana......

New Delhi Dated : 19 March 2015 Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 21 March 2015 Comptroller and Auditor General of India 90 Performance Audit of Rashtriya Krishi Vikas Yojana......

Further, it was decided (March 2005) to provide OAN in all District Headquarters and any other town considered fit by the concerned Chief General Managers (CGMs) of the Circles. Beginning with the coverage of eight cities, the BSNL decided (January 2007) to extend the project to 898 cities......

Out of the 34, 27 TERM Cells1 were selected by Audit for scrutiny, besides the office of the Dy. Director General, TERM Cell in DoT headquarters at Sanchar Bhawan, New Delhi. Para No. 2.1 of the Report of the Comptroller and Auditor General of India for the year ended March 2012 (Union......

Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Communications and IT Sector) No. 20 of 2015 Report of the Comptroller and Auditor......

Report No. 20 of 2015 CHAPTER-1 INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Performance Audit of selected programmes and activities and Compliance Audit of the......

This Report of the Comptroller and Auditor General of India contains results of performance and compliance audit of the Ministry of Communications and Information Technology. The instances mentioned in this Report are those, which came to notice during the course of test audit for the period......

New Delhi (R B Sinha) Dated : 23 April 2015 Director General of Audit (Post and Telecommunications) Countersigned New Delhi (Shashi Kant Sharma) Dated : 24 April 2015 Comptroller and Auditor General of India -143-......