Audit Reports

23 APTF is a facility to evaluate performance of a pavement in reduced time duration. Desired specifications could be tested within three to six months as compared to 10 to 20 years in normal conditions. 32 | P a g e Network Projects of CSIR for Tenth Five Year Plan Report No. 29 of 2013 4.2.2......

clearly defining scope of work of participating laboratory, correlation of inputs with specific outputs and deliverables and commitment on measurable performance in terms of papers, patents and technology transfer, etc. Audit observed that revised project proposals were received from only three......

CSIR did not offer comments on the issue (November 2013). 3.4 Generation of External Cash Flow One of the performance indicators prescribed in the Guidelines was extent of external cash flow (ECF) realised through projects. The status of ECF from 27 selected projects as of July 2012 is......

adopted by CSIR for implementing R&D projects in networking mode, together with significant financial outlay involved, prompted us to undertake performance audit of network projects. What were our audit objectives? Audit was conducted with a view to examine: whether these projects were......

?HW+ta Report of the Comptroller and Auditor General of India on Network Projects of Council of Scientific and Industrial Research for Tenth Five Year Plan Union Government Department......

29 of 2013 Appendix I (Refer Para 1.2) List of network projects taken up by CSIR during Tenth Five year Plan Projects selected for examination in the Performance Audit Sl. Title of the Project Nodal Other participating Labs Approved/estimated No. Lab cost (' in crore) 1. Spearheading small......

The report, covering the period upto March 2012, contains significant results arising from performance audit of Network Projects of Council of Scientific and Industrial Research for Tenth Five Year Plan (2002-07). The observations in this Report are those which were noticed by Audit during......

In the absence of defined criteria for project performance, extent of success of these projects could not be measured. In the few cases in which targets were set, actual achievement there against, except for a few noteworthy achievements in development of technologies and publication of......

Report No. 29 of 2013 Glossary of names of laboratories of CSIR Abbreviation Name of the Laboratory CSIR-HQ Council of Scientific and Industrial Research Headquarters, New Delhi AMPRI Advanced Materials and Processes Research Institute, Bhopal CBRI...

This Chapter broadly covers the issues relating to implementation of the project, performance of the SPV in timely execution of projects, allocation of risks between the concessionaires and the executing authorities including lacunae in project monitoring. Audit findings pertaining to Gauge......

such as PRCL, VMPL, HMRDC and Kutch Railway Company Ltd and two ongoing New Line projects namely HPRCL and KRCL 2 Highlights of the Report This Performance Audit Report highlights the procedure adopted for selection of private partners, clarity, transparency and completeness of contractual......

Public Private Partnership projects in Indian Railways Chapter 3 Concession Agreement (-\ Audit Objective 2 To obtain reasonable assurance that the provisions of the agreements pertaining to the concession period, lease rent and transfer......

Report of the Comptroller and Auditor General of India on The Report has been laid on the table of the Parliament house on 18-07-2014 PUBLIC PRIVATE PARTNERSHIP PROJECTS IN......

Construction Agreement; iv. Operation & Maintenance Agreement; and v. Traffic Guarantee Agreement Audit Observations 2.3 Gauge Conversion Projects 2.3.1 Pipavav Railway Corporation Limited A Memorandum of Understanding (MoU) was signed in January 2000 between MoR and Gujarat Pipavav Port Ltd......

Private Partnership projects in Indian Railways PREFACE _J This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit on Public Private Partnership Projects by Indian Railways to augment rail network. The audit covered the period from 2007 to 2013.......

Public Private Partnership projects in Indian Railways 3 Recommendations I. IR needs to frame a Model Concession Agreement for execution of its projects with in the stipulated timeframe adopting uniform approach to all PPP projects in IR. The...

New Delhi Deputy Comptroller and Auditor General Dated: 24 February 2014 Countersigned (SHASHI KANTSHARMA) New Delhi Comptroller and Auditor General of India Dated: 28 February 2014 Report No. 3 of 2014 (Railways)......

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Public Private Partnership projects in Indian Railways List of abbreviations used in the report BIL Brahamani Industries Limited BOT Build, Operate and Transfer BOLT Build, Operate, Lease and Transfer CE Chief Engineer CPRB Construction Progress...

Report No. 33 of 2014 (Performance Audit) Chapter 4 : Cenvat Credit A manufacturer/service provider utilises capital goods such as plant and machinery, inputs such as raw material and......

Report No. 33 of 2014 (Performance Audit) Chapter 3 : Valuation of excisable goods During the course of this audit, we observed 25 cases of incorrect valuation of excisable goods with......

1.5 Audit objectives We conducted the performance audit to seek assurance that indirect tax administration is adequately placed to safeguard the interests of revenue relating to the automobile and auto component manufacturers through: - 4 Introduction of Central Excise Tariff Act, 1985. 2......

Report No. 33 of 2014 (Performance Audit) Chapter 5 : Other topics of interest 5.1 Service Tax related compliance issues 5.1.1 Import of services Section 66A of Finance Act, 1994......

Report No. 33 of 2014 (Performance Audit) Executive summary We conducted a performance audit in 40 selected Commissionerates, including examination of records relating to 239 assessees manufacturing automobiles or parts......

The Report contains significant results of the performance audit on Central Excise Administration in the automotive sector and covers the period 2010-11 to 2012-13. Matters relating to subsequent or earlier periods have also been included, wherever necessary. The instances mentioned in this......

Report No. 33 of 2014 (Performance Audit) Abbreviations ACES Automation of Central Excise and Service Tax ACMA Automotive Component Manufacturers Association CAGR Compound Annual......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Central Excise Administration in Automotive Sector Union Government Department of Revenue......

the concessionaire, who executes the work. Flow chart on next page describes the procedure for award of projects. Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 Flow chart of establishment of Public Private......

of SPVs was well known to successful bidders as well as to NHAI, and that delays in signing of CA add to the overall delay in execution of projects. Performance Audit of Implementation of Public Private Partnership Projects 39 in National Highways Authority of India Report No. 36 of 2014 5.2......

NHAI should start the process of recruitment immediately and give full details of its vacancies and action plan to fill the same, in three months. Performance Audit of Implementation of Public Private Partnership Projects 59 in National Highways Authority of India Report No. 36 of 2014......

In January 2013 the Gol constituted the Cabinet Committee on Investment and CCI has been merged with CCEA (Cabinet Committee of Economic Affairs). Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 .2 Funding......

NH-119 (Km 135.150 to km 241.450), West Bengal: (xi) NH-35, (xii) NH-55, (xiii) NH-60 and (xiv) NH-117, Meghalaya: (xv) NH-40, Nagaland: (xvi) NH-39. Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 approved 42......

in road 14,261.03 projects 2013-14 Funds generated 7,730.07 -5.000 0 5,000 10,000 15,000 20,000 25,000 Amount (in crore) 16 Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 The fact......

25 (i) Jhansi-Lalitpur, (iij Maharashtra-AP Border pkg 6, (150 days) and (iii) Kosi Bridge (214 days). Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 6.2 Short recovery of 29.79 crore as Additional......

Report No. 36 of 2014 Preface This Audit Report has been prepared in accordance with the Performance Audit Guidelines and the Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. The Government of......

Inclusion of structures/roads which were not 68 Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 warranted by the volume to traffic would also result in unwarranted burden on road users by way of higher rate......

5 Execution of Projects 39 Chapter 6 Revenue from Toll 55 Chapter 7 Monitoring of Projects 59 Chapter 8 Conclusion 68 Annexure 73 Glossary 128 Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India......

L-1 Lowest Bidder 4.1.2.7 28 LOA Letter of Award 5.1 29 MCA Model Concession Agreement 1.9 30 MoRTH Ministry of Road Transport and Highways 1.1 128 Performance Audit of Implementation of Public Private Partnership Projects in National Highways Authority of India Report No. 36 of 2014 S. No......

(Para 4.2.1) Performance Audit of Implementation of Public Private Partnership Projects V in National Highways Authority of India Report No. 36 of 2014 The Total Project Cost (TPC) worked out by the concessionaires was higher as compared to TPC worked out by the Authority. In 25 projects, TPC......

Penalties covered under the performance audit encompass the criminal punishment of imprisonment and fine which can be granted only by a Criminal Court, after prosecution. 1.2 Organisational set up Central Board of Excise and Customs (CBEC) set up under the Central Boards of Revenue Act,......

A performance audit was conducted to seek an assurance that the systems and procedures relating to prosecution and penalty were adequate and adhered to by the Central Board of Excise and Customs. The major findings of this performance audit are as under:- Eleven cases from 5......

The Report contains significant results of the performance audit of Administration of Prosecution and Penalty in Central Excise and Service Tax by Central Board of Excise and Customs under Department of Revenue relating to Central Excise and Service Tax levies during 2010-11 to 2012-13. The......

Report No. 29 of 2014 (Performance Audit) Abbreviations AC Assistant Commissioner/Assistant Collector ACSR Aluminium Conductor Steel Reinforced ADG Additional Director General CBEC......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Administration of Prosecution and Penalties in Central Excise and Service Tax Union......

As per the Annual Performance Report for the year 2011-12, the Unit has done deemed exports worth 43.81 crore to its parent companies and claimed exemption under Export of Service Rules 2005 which was incorrect and hence Service Tax is leviable @ 10.3 per cent which works out to 4.51 crore......

Adequacy of monitoring and control - APRs Performance of Units / Developers is monitored annually through Annual Performance Reports (APRs) in case of Units and Half-yearly/Quarterly returns in case of Developers. Majority of the respondents opined that the two key aspects of monitoring and......

Since the Developers did not project the export figures in their application, their performance with respect to projected exports in these case could not be monitored all along. DoC in their reply (June 2014) stated that Form A is scrutinized at the time of considering proposals for setting......

Report No. 21 of 2014 (Performance Audit) Chapter IV: Land allotment and utilisation Land appeared to be the most crucial and attractive component of the scheme. Out of 45635.63 ha of......

Report No. 21 of 2014 (Performance Audit) Chapter II: Performance of SEZs and socio-economic impact 2.1 Performance of SEZs Though the objective of the SEZ and the fact sheet on (provided by DoC March......

Performance of Special Economic Zones (SEZs) Report No. 21 of 2014 (Performance Audit) Performance of Special Economic Zones Chapter I: Introduction 1.1 Background A Special Economic Zone is a geographical region within a Nation-State......

6 of 2008 of the C&AG of India, besides several audit findings in the subsequent years, on inadmissible concessions given to SEZs; a comprehensive performance assessment of SEZs was impending. Considering the magnitude of exemptions1 availed by SEZs, it was imperative to assess their......

Glossary Report No. 21 of 2014 (Performance Audit) Glossary APR Annual Performance Report AY Assessment Year BCD Basic Customs Duty BIFR Board of Industrial and Financial Reconstruction BLUT Bond-cum-Legal Undertaking......

This Report of Comptroller and Auditor General of India contains the results of performance audit of 'Performance of Special Economic Zones (SEZs)' during April 2013 to January 2014. The instances mentioned in this Report are those, which came to notice in the course of test audit for the......

Report No. 21 of 2014 (Performance Audit) Recommendations 1. The MOC&I may prescribe measurable performance indicators in line with the objectives and functions of the SEZs so that the real socio-economic benefits accrue for citizens and the......

Report of the Comptroller and Auditor General of India For the year 2012-13 Performance of Special Economic Zones (SEZs) Union Government Department of Revenue (Indirect Taxes - Customs) No. 21 of 2014 Laid on the table of......

In the above backdrop, performance audit was taken up to assess the effectiveness of planning and implementation of transmission projects by PGCIL during XI Plan (2007- 2012) along with status of augmentation of transmission network up to March 2013. Besides, an attempt has been made to......

Accordingly, performance audit was taken up to assess the effectiveness of planning and implementation of transmission projects executed by PGCIL during XI Plan (2007-2012). Besides, an attempt has been made to assess shortcomings, if any, in Grid Management by Power System Operation......

CHAPTER - 2 Audit Framework 2.1 Scope of Audit The performance audit covers all activities from conceptualisation to implementation of selected major transmission projects executed by PGCIL between......

1.4 Physical performance of PGCIL The physical performance of PGCIL during the period of last six years ended 31 March 2013 are given in Table 1.1. Table 1.1 Physical performance of PGCIL Particulars/Years 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 Length of transmission lines (in 67,000......

Towards this aim, XI Plan stipulated target of inter-regional transfer capacity of 17000 MW. 4.1 Performance vis-a-vis targets Against the XI Plan target of 17000 MW, PGCIL achieved 13900 MW of inter-regional capacity and there was a shortfall of 3100 MW. PGCIL prepared an Investment Plan of......

CERC timelines were actually meant for incentivizing exceptional performance/early completion because these timelines did not consider the time required for tendering (5-6 months) and margins for right of way, forest clearance, law and order problems, etc. MOP had also constituted a Task......

Highest number (59) of GD-3 to GD-5 categories of GDs occurred in NER, out of which 19 were of GD-5 category. Examination in audit revealed that the classification format of grid disturbances had a further scope for improvement as detailed below: 67 Category GD-1 - When less than 10 per cent......

CEA when they emphasised (May 2012) that quantifying growth of transmission capacity in terms of inter regional capacity was an inadequate index of performance. POSOCO added that it was the transfer capability across regions that was important. 3.1.3 Development of inter-regional corridors The......

Report No. 18 of 2014 Annexure- 2.1 (As referred to in Para 2.5) (A) List of projects selected for Performance Audit SI. Project Name Date of Investment Approved cost Scheduled date of No. Approval R in crore) completion Generation linked projects......

8.3.3 Quarterly Performance Review at MOP level In addition to project monitoring system at PGCIL’s level as discussed above, MOP also monitored the performance of PGCIL projects every quarter. However, status of quarterly performance review meetings held during 2007-12 revealed that such......

Out of 20 projects selected for Audit, only one was completed within scheduled time and delay was above 20 months in nine projects. Time taken in acquisition of land, handing over site and providing approved drawings to contractors, release of advance to contractors and forest clearance had......

IPPs Independent Power Producers 42. ISGS Inter State Generating Station 43. IT Information Technology K 44. kV Kilo Volt 45. KPI Key Performance Indicators 46. kWh Kilo Watt Hour L 47. LD Liquidated Damages 48. LDC Load Despatch Centre 49. LILO Loop In Loop Out 50. LTA Long Term Access M......

43 Reliability Reliability refers to the degree of performance of the elements of the bulk electric system that results in adequate and secure delivery of electricity to the consumers. Electric system reliability can be assessed through two indicators viz., adequacy and security. 44 Reliability......

in line with the National Electricity Plan, capacity building of State Utilities and DISCOMs, ATC/TTC declaration, communication planning, protection audit carried out for State Utilities, inputs for competitive bidding, coordination & support to State Transmission Utilities (STUs) viz., providing......

(Airport Operator] to provide airport services. Report No. 15 of 2014 |l .5 Financial and Operational Performance of MIAL AAI handed over CSI Airport, Mumbai to MIAL on 3 May 2006. MIAL continued the mandatory capital projects initiated by AAI and started other capital projects. Project cost......

MOCA also asserted that the provision does not thwart competition as the existing MIAL gets a chance only if their performance till the time of the bid was satisfactory and in the event of the bid being within 10 per cent of the highest bid offered for the second airport. The concern of......

PREFACE This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of Implementation of Public Private Partnership (PPP) Project by Airports Authority of India (AAI) at Chhatrapati Shivaji......

As per this agreement, AAI handed over CSI Airport, Mumbai to MIAL on 03 May 2006 on ‘as is where is basis’. Results of Performance audit of implementation of PPP by AAI in Indira Gandhi International Airport, Delhi were reported in Audit Report No.5 of 2012-13 which was presented in......

Source: MIAL's letter (July 2008) to AAI, Technical Auditor's and Financial Auditor's Reports (September 2012) Progressive cost escalations were largely, on account of the following: 2008: The project cost increased by 68 per cent in comparison to 2006 estimate. The major contributor to......

Report of the Comptroller and Auditor General of India on Implementation of Public Private Partnership project at Chhatrapati Shivaji International Airport, Mumbai for the year......

Total Non Aeronautical Revenue 172.13 319.03 411.16 4093 477.27 545.75 696.00 Other income 2.42 2.48 6.54 3.27 3.83 5.82 3.99 Source: Independent Auditors’ Reports Revenue earned by MIAL in general, has shown an upward trend over the years. Revenue from non aeronautical sources accounted for......

It is pertinent to mention in this regard that PAC in their report on Performance Audit of Implementation of PPP- Indira Gandhi International Airport, Delhi contained in Audit Report No. 5 of 2012-13, on a similar issue relating to Delhi Airport, recommended that necessary survey of the land be......

It is essential that a regular and well documented review of performance of MIAL by MOCA is in place to safeguard the interest of Government and to get MIAL to deliver the committed outputs. This would enable MOCA to address the concern expressed by PAC in a similar PPP arrangement for......

In the Standard Operating Procedure (SOP) issued by MOCA on 19 January 2009 for Accounts and Audit of PSF (SC) by JVC/ Private Operators, MOCA also mandated, inter-alia, that the Escrow account would be subject to audit by C&AG. Thus, MOCA progressively allowed MIAL to operate the PSF (SC)......

International Airport, Mumbai DF Development Fee DIAL Delhi International Airport Private Limited EGOM Empowered Group of Ministers FA Financial Auditor FC Facilitation Component (PSF) GOI Government of India GTA Global Technical Advisor IDC Interest during construction IMD Indian......

19 of 1995 covering the period 1988 - 89 to 1993 - 94. 2.1 Audit objectives The Performance Audit of pricing of petroleum products was conducted with a view to ascertaining: the impact of pricing methodology on OMCs, consumers, Gol and upstream companies; and the extent to which the......

Report of the Comptroller and Auditor General of India on Pricing Mechanism of Major Petroleum Products in Central Public Sector Oil Marketing Companies for the year ended March......

PREFACE This Report of the Comptroller and Auditor General of India contains the results of the Performance Audit of Pricing Mechanism of Major Petroleum Products in Central Public Sector Oil Marketing Companies. The Audit covered the period......

Motor pricing on end Spirit (MS] or Petrol has been de-regulated consumers with effect from June 2010. Performance Impact of Audit of Pricing of Major Petroleum Products pricing on covering the period 2007-12 has been Government & upstream conducted with reference to the pricing companies......

some investments in their existing refineries for technology up-gradation, study of a sample indicates that there is still a significant gap in the performance of these refineries and there is a need for further technology upgradation. Expenses related to marketing included in the price build up......

Report No. 14 of 2014 Annexure 1 (Referred to in Para 1.1.1) CONSUMPTION OF PETROLEUM PRODUCTS ('000 Metric Tonne) PRODUCT 2007-08 2008-09 2009-10 2010-11 2011-12 LPG 12010 12191 13135 14331 15350 SKO 9365 9303 9304 8928 8229 HSD 47669 51710 56242...

Chapter 1 Introduction 1.1 Petroleum Scenario in India The hydrocarbon sector plays vital role in the economic growth of the country. Among all primary energy sources in the country, consumption of oil and natural gas is the second highest, after ...

There were few qualitative changes in the management of IS while migrating from ICES 1.0 to ICES 1.5 as observed by C&AG since 2008 Performance Audit. Though DoS informed that they have drawn up risk registers and identified the risks, the register(s) were not produced to audit for scrutiny.......

ICES was selected for performance audit since it forms the basis for public interface (ICEGATE) and is posited to leverage the CBEC revenue administration strategy as an operational solution which is efficient, effective, transparent and reduces transaction cost while augmenting trade......

IT Security Policy documentation Information Security documents CBEC Information Security Policy version 1.6, June 2012. Document Control Performance Analysis Reports ICES and ACES Performance Report regarding BE & IGM Filing Trend, CPU & Memory utilisation, Bandwidth utilization of DC & DR Data......

At the management level, the present performance review has found weaknesses in areas of IT Strategic planning, personnel management and training policy and policy for internal assessment and audit of the core applications. The department does not have any roadmap for future development of......

ICES was selected for performance audit since it forms the basis for Customs public interface and is iii Report No. 11 of 2014 (Performance Audit) posited to leverage the CBEC revenue administration strategy as an operational solution, which is efficient, effective, transparent and reduces......

Notification NRM National Risk Management NSM National System Manager NT Non Tariff OOC Out of Charge PA Performance Audit PAN Permanent Account Number PCA Post Clearance Audit PMU Project Management Unit PwC Price Waterhouse Coopers RBI Reserve Bank of India RMD Risk Management Division RMS......

Report No. 11 of 2014 (Performance Audit) Recommendations 1. The department may consider constituting a Steering Committee for developing IS plans according to its business strategy......

Preface The Report for the year ended March 2013 containing the results of performance audit on Indian Customs Electronic Data Interchange System (ICES 1.5) has been prepared for submission to the President under Article......

Report of the Comptroller and Auditor General of India For the year 2012-13 The Report has been laid on the table of the Parliament house on 18-07-2014 Indian Customs Electronic......