Audit Reports

28 July 2017

Performance

Report No.27 of 2017 - Performance audit Union Government Assessment of Private Hospitals Reports of Department of Revenue - Direct Taxes

53 Revenue impact of tax incentives was laid before Parliament for tZbe first time during Budget 2006-07 and during 2008-09 to 2014-15 as Annex-12 of tZbe Receipts Budg et 2006-07 by way of a ‘Statement of Revenue Forego ne’. 54 In tZbe year 2015-16 and onwards ‘Statement of Rev enue............

Sector:

Taxes and Duties |

Finance

Chapter 2 - Tax base of assessees engaged in business/ profession of Private Healthcare sector of Report No.27 of 2017

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Report No. 27 of 2017 (Performance Audit) Chapter 2 - Tax base of assessees engaged in private healthcare sector 2.1 Tax base of assessees engaged in business/ profession of private healthcare sector The Private Health Expenditure10 as a...

Glossary of Report No.27 of 2017 - Performance audit Union Government Assessment of Private Hospitals Reports of Department

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Report No. 27 of 2017 (Performance Audit) 101 Glossary Assessing Officer (AO) means the Income-Tax Officer or Assistant Commissioner of Income-Tax or Deputy Commissioner o f Income-Tax or Joint Commissioner of Income-Tax or Additional Commission...

Abbreviations of Report No.27 of 2017 - Performance audit Union Government Assessment of Private Hospitals Reports of Department

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Report No. 27 of 2017 (Performance Audit) 99 Abbreviations AHP Allied Health Professionals AIR Annual Information Return AMA Authorised Medical Attendants AO Assessing Officer AST Assessment Information System BPT Bombay Public Trust CAGR Compounded ...

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28 July 2017

Performance

Report No.26 of 2017 - Performance audit Union Government Disbursement of Defence Pension Reports of Defence Services

Why did we do this Review? The review was undertaken to ascertain the efficiency and effectiveness of the Pension Disbursement System including the budgeting, accounting and internal controls existing in the four pillars of the defence pension system viz., the Record Offices, the Pension............

Sector:

Defence and National Security

ANNEXURES of Report No.26 of 2017 - Performance audit Union Government Disbursement of Defence Pension Reports of Defence

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50 of 2015 (Financial Audit) on Union Government Accounts 2014-15) 4.14 Erroneous estimation of budget in the Ministry of Defence In Demand No.21-Defence Pensions for the 2014-15, a legislative authorisation of `50,999.30 crore in Revenue (Voted) Section was obtained. During the course of the............

Chapter 3 - Authorisation of Pension of Report No.26 of 2017 - Performance audit Union Government Disbursement of Defence

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11 Performance Audit on Disbursement of Defence Pension 11 3.1 Introduction 3.1.1 The Record Offices (RO) are the repositories of information in respect of PBOR. They are responsible for initiating the pension proposals 8 through issue of Discharge...

Chapter 1 - Introduction of Report No.26 of 2017 - Performance audit Union Government Disbursement of Defence Pension Reports

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1.5 Audit Criteria The performance was assessed against the criteria drawn from the following: 1. Budget guidelines issued by the Ministry of Finance. 2. Master Circulars and instructions issued by the RBI. 3. Defence Accounts Department Office Manual Part-II, Volume- I. 4. Defence Accounts............

Executive Summary of Report No.26 of 2017 - Performance audit Union Government Disbursement of Defence Pension Reports

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Why did we do this Review? The review was undertaken to ascertain the efficiency and effectiveness of the Pension Disbursement System including the budgeting, accounting and internal controls existing in the four pillars of the defence pension system viz., the Record Offices, the Pension............

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28 July 2017

Compliance

Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

Overview v Glossary ix Introduction 1.1 Profile of the audited entities 1 1.2 Authority for audit 2 1.3 Audit methodology and procedure 2 1.4 Defence Budget 3 1.5 Budget and expenditure of Indian Air Force 3 1.6 Response to Audit 9 1.7 Recoveries and savings at the instance of Audit 10 Audit............

Chapter 2 - Audit Findings of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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Report No. 24 of 2017 (Air Force) ___________________________________________________ ____________________ 11 Audit Findings 2.1 Induction of Strategic Missile System in ‘S’ Se ctor In view of the threat perception, Government of Indi a approved ...

Chapter 1 - Introduction of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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It is one of the largest Government construction agencies with annual budget of approximately `9,000 crore. Engineer-in-Chief is the head of the M ES. Report No. 24 of 2017 (Air Force) ___________________________________________________ ____________________ 2 Defence Research and Development............

Overview of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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Report No. 24 of 2017 (Air Force) ___________________________________________________ ___________________________________ v OVERVIEW The total expenditure of the Defence Services durin g the year 2015-16 was `2,43,534 crore. Of this, the Indian Air...

Glossary of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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Report No. 24 of 2017 (Air Force) ______________________________________________________________________________________ GLOSSARY APEU Auto Pilot Electronic Unit ATN Action Taken Note ALGs Advanced Landing Grounds ARC Aviation Research Centre AWACS...

Index of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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Overview v Glossary ix Introduction 1.1 Profile of the audited entities 1 1.2 Authority for audit 2 1.3 Audit methodology and procedure 2 1.4 Defence Budget 3 1.5 Budget and expenditure of Indian Air Force 3 1.6 Response to Audit 9 1.7 Recoveries and savings at the instance of Audit 10 Audit............

ANNEXURE of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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Report No. 24 of 2017 (Air Force) ___________________________________________________ ____________________ 49 Annexure-I Recoveries and Savings at the instance of Audit (Refers to paragraph 1.7) Sl. No. Unit Subject Case-I: HAL, Koraput Recovery...

Preface of Report No.24 of 2017 - Compliance audit Union Government Air Force Reports of Defence Services

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_________________________________________________________________________________________________ iii PREFACE This Report for the year ended March 2016 on Indian Air Force, on matters arising from test audit of the financial transactions and operat...

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21 July 2017

Performance

Uttar Pradesh

Report No.3 of 2017 - Performance Audit of Modernisation and Strengthening of Police Forces, Government of Uttar Pradesh

CHAPTER - 2 PLANNING AND FINANCIAL MANAGEMENT Introduction 2.1 5 Planning 2.2 5 Financial Management 2.3 6 Modernisation and Strengthening from State Budget 2.4 10 CHAPTER - 3 MODERNISATION OF WEAPONRY Introduction 3.1 13 Budgetary Prov ision 3.2 13 Delay in Revision of Arming Policy 3.3 14............

Sector:

General Sector Ministries and Constitutional Bodies

Appendices of Report No.3 of 2017 - Performance Audit of Modernisation and Strengthening of Police Forces, Government of Uttar P

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3 Months (Source: Police Headquarter, Allahabad) Appendix 2.2 Funding Pattern (Reference: Paragraph 2.3 ) The whole amount was routed through state budget under grant no. 26 except in the year of 2012 -13 and 2013 -14 when ` 7.36 crore and ` 117.38 crore of MPF Scheme related to construction............

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21 July 2017

Compliance Performance

Manipur

Report No.2 of 2016 - State Finances, Government of Manipur

and Liabilities 1.9 34 Debt Management 1.10 38 Fiscal imbalances 1.11 40 Conclusion and recommendations 1.12 44 CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 47 Summary of Appropriation Accounts 2.2 47 Financial Accountability and Budget Management 2.3 49............

Sector:

Finance

APPENDICES of Report No.2 of 2016 - State Finances Government of Manipur

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with segregation of Salary and Non-Salary portion XI Major Policy Decisions of the Government during the year or new Schemes proposed in the Budget XII Committed Liabilities of the Government Appendices 71 Appendix – 1.1- contd. Part C: Methodology adopted for the assessment of F iscal............

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21 July 2017

Compliance

Report No.20 of 2017 - Compliance audit Union Government (Defence Services) Navy and Coast Guard

v Overview ix CHAPTER I: INTRODUCTION Profile of the audited entities 1.1 1 Authority for audit 1.2 3 Audit methodology and procedure 1.3 3 Defence Budget 1.4 3 Budget and Expenditure of Navy 1.5 4 Budget and Expenditure of Coast Guard 1.6 8 Receipts of the Navy and Coast Guard 1.7 10 Response............

Sector:

Defence and National Security

Chapter 3 - Ministry of Defence - Indian Navy of Report No.20 of 2017 - Compliance audit Union Government (Defence Services)

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and technical control of the Principal Director of Mari ne Engineering (PDME)/Integrated Headquarters, Ministry of Defence , Navy {IHQ MoD (Navy)}. Budget Management The total budgetary allocation under locally contro l heads viz., repair of equipment, procurement of naval stores, procurement............

Glossary of Terms of Report No.20 of 2017 - Compliance audit Union Government (Defence Services) Navy and Coast Guard

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Report No. 20 of 2017 (Navy and Coast Guard) v Glossary of Terms AAFDS Addressable Automatic Fire Detection System ABC Always Better Control ABER Anticipated Beyond Economical Repair ACL Annual Consumption level AFT Annual Flying Task ALH Advanced...

Chapter 2 - Performance audit on the inventory management of naval stores, equipment and spare parts in indian navy

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Report No. 20 of 2017 (Navy and Coast Guard) 13 CHAPTER II: PERFORMANCE AUDIT ON THE INVENTORY MANAGEMENT OF NAVAL STORES, EQUIPMENT AND SPARE PARTS IN INDIAN NAVY Executive Summary 2.1 Background Indian Navy holds various types of material invento...

Chapter 1 - Introduction of Report No.20 of 2017 - Compliance audit Union Government (Defence Services) Navy and Coast Guard

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1.4 Defence Budget The Defence budget is broadly categorised under Rev enue and Capital expenditure. While Revenue expenditure includes pay and allowances, stores, transportation and works services, etc., Capital ex penditure covers expenditure on acquisition of new ships, submarines, weapons, a............

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21 July 2017

Compliance

Report No.19 of 2017 - Compliance audit Union Government (Defence Public Sector Undertakings – Ministry of Defence)

it was a competitive bid (competition from M/s HCL Info Systems, M/s Wipro, M/s ITI, M/s CMC, M/s HP, etc.) and also considering the customer’s budget, the Company decided (January 2008) to quote sub ` 100 crore. The Company also decided not to consider  Foreign Exchange (FE) variation ,............

Sector:

General Sector Ministries and Constitutional Bodies |

Defence and National Security

Chapter 3 - Transaction Audit Observations of Report No.19 of 2017 - Compliance audit Union Government (Defence Public Sector Undertakings – Ministry of Defence)

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it was a competitive bid (competition from M/s HCL Info Systems, M/s Wipro, M/s ITI, M/s CMC, M/s HP, etc.) and also considering the customer’s budget, the Company decided (January 2008) to quote sub ` 100 crore. The Company also decided not to consider  Foreign Exchange (FE) variation ,............

Chapter 2 - Performance Audit of Report No.19 of 2017 - Compliance audit Union Government (Defence Public Sector Undertakings – Ministry of Defence)

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The dates of approval, amendments and time gap from LOI to latest amendments are detailed in Annexure -II. Audit observed that the time taken to final ise SOTR ranged Report No.19 of 2017 17 from 32 months to 68 months which affected the progress of ASW Corvette construction . IHQ reply was............

21 July 2017

Compliance

Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Union Government (Communications and IT Sector)

This Report presents the audit observations emanating from the verification of the accounting records of six operators, five of whom were covered in the first phase. The accounting years covered were from 2010-11 to 2014-15 except for the new...

Sector:

Information and Communication

Chapter 7 - Revenue shared by M/s Sistema Shyam Teleservices Limited and Ms Shyam Internet Services Limited of Report No.11

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Report No. 11 of 2017 107 CHAPTER – VII Revenue shared by M/s Sistema Shyam Teleservices Li mited and M/s Shyam Internet Services Limited 7.1 Brief Profile of SSTL and SISL Shyam Telelink Limited (STLL) was incorporated on 20 April 1995. During...

Chapter 4 - Revenue Shared by Idea Cellular Ltd (ICL) of Report No.11 of 2017 - Compliance audit of Sharing of Revenue

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Report No. 11 of 2017 CHAPTER - IV Revenue Shared by Idea Cellular Limited 4.1 Brief Profile of ICL M/s Idea Cellular Limited (ICL) is a Company under Aditya Birla Group. It was initially incorporated as M/s Birla Communications Limited in 1995...

Chapter 5 - Revenue shared by Reliance Communication Limited and Reliance Telecom Limited of Report No.11 of 2017 - Compliance

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Report No. 11 of 2017 CHAPTER V Revenue shared by Reliance Communication Limited and Reliance Telecom Limited 5.1 Brief profile of Reliance Communication Limited and Reliance Telecom Limited Reliance Communications Limited (RCL) and Reliance...

Chapter 3 - Revenue Shared by Vodafone India Limited of Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private

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Report No. 11 of 2017 CHAPTER-III Revenue Shared by Vodafone India Limited 3.1 Brief profile of M/s Vodafone India Ltd Brand Vodafone was launched in India in 2007 when Vodafone Pic, the British multinational communications company, acquired...

Annexures of Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private Telecom Service Providers upto 2014-15

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Airtel Report No. 11 of 2017 119 Annexure-2.01 [Para 2.2.1 A] Impact on payment of LF & SUC due to non consideration of revenue from margin/commission (` `` ` in lakh) Services/ LSA FINANCIAL YEAR 2010-11 2011-12 2012-13 2013-14 2014-15 Amount of...

Index of Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Union

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Report of the Comptroller and Auditor General of India Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Union Government (Communications and IT Sector) No. 11 of 2017 Report No. 11 of 2017 iii CONTENTS Description Paragraph Page...

Executive Summary of Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private Telecom Service Providers

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Report No. 11 of 2017 xiii Executive Summary 1. Revenue share model in Indian Telecom Sector The New Telecom Policy (NTP-99), which came into ef fect in April 1999, introduced the revenue sharing model in the Indian telecom sector. Under this system ...

Chapter 2 - Revenue shared by M/s Bharti Airtel Limited and M/s Bharti Hexacom Limited of Report No.11 of 2017 - Compliance

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Report No. 11 of 2017 CHAPTER - II Revenue shared by M/s Bharti Airtel Limited and M/s Bharti Hexacom Limited 2.1 Brief Profile of M/s Bharti Airtel Limited and M/s Bharti Hexacom Limited Bharti Airtel Limited (BAL), formerly known as Bharti...

Chapter 6 - Revenue Shared by Aircel Group of Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private Telecom

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Report No. 11 of 2017 CHAPTER-VI Revenue shared by Aircel Group (Dishnet Wireless Limited, Aircel Limited and Aircel Cellular Limited) 6.1 Brief Profile of Aircel Group Aircel group comprises of three licensee companies namely M/s Aircel Limited ...

Glossary of Report No.11 of 2017 - Compliance audit of Sharing of Revenue by Private Telecom Service Providers upto 2014-15

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Report No. 11 of 2017 213 Glossary of Terms and abbreviations 1 Access Service Access Services is the collection, carriage, transmission and delivery of voice and/or non-voice messages over Licensee's network b y deploying circuit and/or packet...

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21 July 2017

Compliance

Report No.21 of 2017 - Compliance audit of Union Government (Ministry of Communications and Ministry of Electronics &Information Technology)

of Audited Entities – Ministry of Communications 1.4 2 Profile of Audited Entities – Ministry of Electroni cs and Information Technology 1.5 10 Budget and Expenditure Controls 1.6 12 Follow up on Audit Reports – (Civil) 1.7 13 Follow up on Audit Reports – (Commercial) 1.8 13 Chapter II:............

Sector:

Information and Communication

Chapter 2 - Department of Posts of Report No.21 of 2017 - Compliance audit of Union Government (Ministry of Communications )

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Details of the Budget provision and expenditure in respect of all the units during the three-year peri od ending 3l March 2016 are shown in the Table:-2 below: Report No. 21 of 2017 16 Table: 2 Statement showing Budget provision and expenditure details (` `` ` in crore) Year Budget Provision............

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21 July 2017

Compliance

Report No.12 of 2017 - Compliance Audit Observations Union Government (Civil)

of Fertilizers (DoF) replied (May 2016) that sometimes, FICC was unable to make timely subsidy payments to the urea units due to non- availability of budget, but no interest was paid to the units. If interest was levied on the units for delayed recovery/adjustment of dow nward revision of group............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 13 - MINISTRY OF HUMAN RESOURCE DEVELOPMENT of Report No.12 of 2017 - Compliance Audit Observations Union Government

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and October 2014), expenditure during March an d the last quarter of the financial year should be restricted to 15 per cent and 33 per cent of the budget estimates, respectively. Audit noted that during the years 2011-12, 2012-13 and 2014-15 the University incurred expenditure from 15.9 to 31.5............

Chapter 2 - MINISTRY OF AGRICULTURE AND FARMERS WELFARE of Report No.12 of 2017 - Compliance Audit Observations Union Government

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Report No. 12 of 2017 11 Indian Agricultural Research Institute 2.1 Reimbursement of fraudulent Leave Travel Concession claims Employees of the Indian Agricultural Research Insti tute submitted fabricated Leave Travel Concession claims leading t o...

Chapter 14 - MINISTRY OF INFORMATION AND BROADCASTING of Report No.12 of 2017 - Compliance Audit Observations Union Government

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Report No. 12 of 2017 153 14.1 Film and Television Institute of India, Pune Students are not completing their respective courses within the prescribed time schedule. This resulted in students occupying hostels beyond scheduled completion of course....

Overview of Report No.12 of 2017 - Compliance Audit Observations Union Government (Civil)

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Report No. 12 of 2017 ix This Report contains significant audit findings whi ch arose from the compliance audit of financial transactions of Civil Ministries /Departments and Autonomous Bodies. It contains 62 audit paragraphs involving a money value ...

Chapter 3 - MINISTRY OF AYUSH of Report No.12 of 2017 - Compliance Audit Observations Union Government (Civil)

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Report No. 12 of 2017 13 Pharmacopoeial Laboratory for Indian Medicine, Ghaziabad 3.1 Non- achievement of intended objective Failure to provide funds for construction of guest house in time bound manner resulted in guest house remaining...

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