Audit Reports

This Chapter contains fin dings on the performance audit of ‘Implementation of Right of Children to Free and Co mpulsory Education Act, 2009’ and three compliance audit paragraphs. Performance Audit SCHOOL EDUCATION DEPARTMENT 1.3 Implementation of Right to Education Act, 2009 To make..................

the system of addressing the is sues highlighted in the IRs/Audit Reports by the Department/Government the action tak en on the paragraphs and Performance Audits included in the Audit Reports of the last five years in respect of one Department is evaluated and included in each Au dit..................

ix EXECUTIVE SUMMARY This Report is arranged in six chapters. Chapter I deals with Social Sector contains Performance Audit of Implementation of Right to Education Act, 2009 and three Compliance Audit paragraphs. While Chapter II deals with Economic..................

The objective of the audit was to assess adequate p rovision/availability of mandatory/recommended security equipment/infrastruc ture/technology, performance of the existing monitoring mechanism and availability of adequate and trained security personnel to ensure effective security at the..................

delay in completion + ` `` `15.45 crore Bonus paid Report No. 13 of 2019 133 performance BG of `5.10 crore of the contractor against the work executed and equipment supplied by it till completion of the project. An a mount of `36.76 crore was paid to the contractor upto 31 December 2017 against..................

for each type of loan, payment of gratuity was not made from HR module, tour advance/ travelling advance could not be applied through application, performance appraisal of below executive employees was not through application. Conditions of civil projects were not mapped leading to calculation..................

At the same time, as per clau se 3.3.2, the cost of extension of Performance Bank Guarantee (PBG) is on OPaL’s accou nt in case delay is attributable to it. In such a scenario, OPaL adopted this logic for reimbursement of insurance cost during extension period of the contract and also as..................

vii 1. The accounts of Government Companies set up under the provisions of the Companies Act (including Companies deemed to be Gov ernment Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of...

CHAPTER IX: MINISTRY OF SHIPPING Report No 13 of 2019 138 The Shipping Corporation of India Limited 9.2 Payment of Performance Related Pay in violatio n of DPE Guidelines As per DPE guidelines, profits from only the core business activities of the CPSEs were to be considered for..................

In addition to the audit of the selected units above, Audit undertook a Performance Audit on “Systematic and Scientific Mining and Protection of Envi ronment in respect of Quarry Leases of Minor Minerals ” in Karnataka. The audit findings involving ` 223.25 crore pertaining to the..................

Penalty of ` 0.20 crore and interest of ` 1.08 crore was also applicable in this regard. Total dues worked out to ` 3.23 crore . A Performance Audit 40 conducted on “Input Tax Credit under KVAT Act , 20 03” for the period 2010 -2012 had pointed out similar cases with money value of ` 97.53..................