Audit Reports

13 March 2018

Compliance

Report No.2 of 2018 - Compliance Audit on Scientific and Environmental Ministries/Departments Union Government

An ov\brv i\bw of th\b main audit findings includ\bd in this r\bport is giv\bn b\blow. Review o\b Outcome Budget o\b Ministry o\b New and Ren ewable Energy Ministry of N\bw and R\bn\bwabl\b En\brgy did not follow Gov\brnm\bnt instructions on param\bt\brs for pr\bparation of Outcom\b Budg\bt......................

Sector:

Environment and Sustainable Development

Appendices

_{(PDF 0.36 MB)}

Physical Research Laboratory, Ahmedabad 131.37 44. Semi-Conductor Laboratory, Chandigarh 234.00 MINISTRY OF EARTH SCIENCES 45. National Institute of Ocean Technology, Chennai 163.92 46. Indian Institute of Tropical Meteorology, Pune 284.86 47. Indian National Centre for Ocean Information Servic.....................

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13 March 2018

Compliance

Report No.45 of 2017 - Compliance Audit on Maintenance of track on heavy traffic sections over Indian Railways Union Government

for one year i.e. 2016 -17 was a ls o collected a nd a nalysed . Audit findings and recommendations were discussed with the Ministry of Railwa ys during an Exit Conference on 30 Augu st 2017. Their responses have been duly incorporated in the Audit Report. The audit was conducted in selected.....................

Sector:

Transport & Infrastructure

Chapter 3 Utilisation of resources and infrastructure for track maintenance

_{(PDF 0.39 MB)}

that follow: 3.1 Development of infrastructure for track maintenance as envisaged in Vision 2020 As per Indian Railway Vision 2020 Document of Ministry of Railways tabled in Parliament (December 2009), the following actions were proposed to be taken with regard to track maintenance: (i).....................

Appendix

_{(PDF 0.46 MB)}

and staff of other departments in matters that warrant co-ordination AEN 8 Track on Bridges The track on Bridges should be inspected as a part of the annual Bridge inspection, besides normal track inspections. AEN 9 Ballast Measure and record the measurements of ballast or carry out 100 per cent.....................

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27 December 2017

Performance

Report No.38 of 2017 - Performance Audit on Kudankulam Nuclear Power Project, Units I and II Department of Atomic Energy

As per Draft Electricity Plan released (December 2016) by Central Electricity Authority, Ministry of Power, Government of India (GoI), nucle ar power projects capacity would be enhanced by 2,800 MW during 2017-2022 and by anothe r 4,800 MW during 2022-2027. Thus, GoI estimates addition of.....................

Sector:

Power & Energy

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19 December 2017

Compliance

Report No.43 of 2017 - Compliance Audit on Indirect Taxes – Service Tax-Union Government

This Report has 196 a\bdit observations on Service T ax, having financial implication of ` 352.86 crore. The Ministry/Department had, till September 2017, accepted 176 a\bdit observations inv olving reven\be of ` 205.26 crore and reported recovery of ` 100.70 crore in 116 cases. Some.....................

Sector:

Taxes and Duties

Chapter 4-Effectiveness of Internal Controls

_{(PDF 0.32 MB)}

These suggest that the department should look into the adequacy of extant systems and procedures. We communicated our observations to the Ministry th rough 103 draft audit paragraphs having financial implication of ` 165.88 crore. 41 cases accepted by the Ministry were included in Appendix IV......................

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19 December 2017

Compliance

Report No.42 of 2017 - Compliance Audit on Indirect Taxes – Central Excise-Union Government

This Report has 104 a\bdit observations on Central E xcise d\bties, having financial implication of ` 665.93 crore. The Ministry/Department had, till September 2017, accepted 93 a\bdit observations invo lving reven\be of ` 343.30 crore and reported recovery of ` 271.45 crore in 44 cases......................

Sector:

Taxes and Duties

Chapter 4 Non-compliance with rules and regulations

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Rep\brt N\b\f 42 \bf 2017 (Indirect Taxes-Central Excise) 57 Chapter IV Non-comp\fiance with ru\fes and regu\fations 4.1 Introduction Sec\fion 16 of CAG’s (DPC) Ac\f, 1971 deals wi\fh CAG’ s d\b\fy in rela\fion \fo A\bdi\f of Receip\fs and...

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19 December 2017

Compliance

Report No.32 of 2017 - Compliance Audit on the Fiscal Responsibility and the Budget Management Act,2003

vi. Criteria for classification of expenditure as grant s for creation of capital assets may be prescribed for appropriate compliance by the Ministry/Department. Assets created out of such gra nts but not owned by the grantee organization may be excluded from categ orizing as grants for.....................

Sector:

Finance

Chapter 3 Progress in achievement of FRBM targets

_{(PDF 0.19 MB)}

For analysis, GDP (new series with 2011-12 as base year) released by Central Statistics Office, Ministry of Statistics a nd Programme Implementation on 8 February 2016 and 31 May 2016 8 have been adopted. The same GDP data series was adopted in CAG’s Report No. 34 of 2016 o n the.....................

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19 December 2017

Compliance

Report No.40 of 2017 - Compliance Audit of Department of Revenue – Direct Taxes Union Government

This Report incl\bdes only 457 high val\be cases repo rted to the Ministry. O\bt of these, we received replies in respect of 269 cas es as on 31 October 2017, of which, 243 cases (90.3 per cent) were accepted and 26 cases not accepted. In remaining cases the Ministry/ ITD did not f\brnis h.....................

Sector:

Taxes and Duties

Appendices

_{(PDF 0.33 MB)}

2017 (Direct Taxes) 124 Appendix 2.4 (Re\berence: Paragraph 2.4.4) Category wise detai\fs o\b observations in respect o\b Dra\bt Paragraphs sent to Ministry Sub category Cases Tax E\b\bect (` in crore ) A. Qua\fity o\b assessments 168 843.66 a. Ari\fhme\fical errors in comp\b\fa\fion of income.....................

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19 December 2017

Financial

Report No.44 of 2017 - Financial Audit of Accounts of the Union Government

Minor heads 140 Defence Grants 4.13 Unauthorised transfer of fund from Capital Grant to Revenue Grant 141 4.14 Examination of selected vouchers of Ministry of Dri nking Water and Sanitation for the year 2016-17 142 4.15 Conclusion 143 Chapter 5: Review of Selected Grants 5.1 Grant No. 15:.....................

Sector:

Finance

Chapter 1 Overview

_{(PDF 1.7 MB)}

Para 1.4 contains detailed comments on indicators of deficit. 1.1.2 Gross Domestic Product The Central Statistics Office (CSO), Ministry of Statistics and Programme Implementation vide its press notes dated 31 January 2017 and 31 May 2017 released estimates of Gross Domestic Product (GDP)......................

Chapter 4 Appropriation Accounts

_{(PDF 0.39 MB)}

matters, Delegation of Financial Powers Rules (DFPRs) 1978, General Financial Rules, 2005(GFRs) and other standing instructions issued by the Ministry of Fin ance, are the guiding principles for sound financial management of govern ment finances and expenditure incurred from government.....................

Annexures

_{(PDF 1.1 MB)}

151.30 4 Fertilisers and Chemicals Travancore Ltd 350.86 7.82 337.60 329.78 5 Bhramaputra Valley Fertilizers Corporation 31.59 81.38* 274.46 193.08 6 Ministry of Petroleum & Natural Gas 7174.26 0.00** 7174.26 7174.26 7 Food Corporation of India 92254.48 29921.33 204376.56 174455.23 Total 103331.52.....................

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24 October 2017

Compliance

Rajasthan

Report No.3 of 2017 - Local Bodies Government of Rajasthan

1.11.7 Maintenance of Database and the Formats on the Finances of Panchayati Raj Institutions Ministry of Panchayati Raj, GoI had also introduced (October 2009) eight simplified accounting data base formats (prescribed by the C&AG of India) for implementation by PRIs at District level and State.....................

Sector:

Local Bodies

Chapter 1 Overview Of The Functioning, Accountability Mechanism And Financial Reporting Issues Of Panchayati Raj Institutions Re

_{(PDF 0.27 MB)}

1.11.7 Maintenance of Database and the Formats on the Finances of Panchayati Raj Institutions Ministry of Panchayati Raj, GoI had also introduced (October 2009) eight simplified accounting data base formats (prescribed by the C&AG of India) for implementation by PRIs at District level and State.....................

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16 September 2017

Compliance Performance

Odisha

Report No.1 of 2017 - General and Social Sector Government of Odisha

prepared a DPR in 2001 projecting the cost at ` 48.30 crore. The project was administratively appr oved by the Ministry of Environment and Forest, GoI (August 2002) and by Go O (October 2002). Due to delay in tendering and .....................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 Compliance Audit of Report No.1 of 2017 - General and Social Sector Government of Odisha

_{(PDF 1.69 MB)}

Paragraph 4.2 of Coastal Regulation Zone (CRZ) notification, 2011 stipulated that necessary CRZ clearance should be o btained from Ministry of Forest and Environment before undertaki ng construction of project, which was undertaken in coastal High Tide Zone. Contrary to this, R&B.....................

Chapter 2 Performance Audit of Report No.1 of 2017 - General and Social Sector Government of Odisha

_{(PDF 2.12 MB)}

2.1.1 Introduction Integrated Child Development Services (ICDS) Scheme was launched as a centrally sponsored scheme on 2 October 1975 by the Ministry of Women and Child Development, Government of India (GoI). The s cheme is being implemented in the State since inception. The target groups.....................

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