Audit Reports

view the cost economics, it was prudent for the Man agement to deploy contract labour at least at the non-notified FSDs and railway sidings owned by railways so as to reduce the handling cost. However, Audit observed that FCI continued to deplo y departmental labour at hired FSDs 21 (three FSDs............

set up of PRIs 1.2 1 Functioning of PRIs 1.3 2 Audit arrangement 1.4 4 Response to audit observations 1.5 5 Social Audit 1.6 5 Sources of funds 1.7 6 Budgetary allocation and expenditure of PRIs 1.8 7 Accounting arrangement 1.9 7 Bank reconciliation statement not prepared 1.10 8 Temporary advances............

audit plan is prepare d on the basis of risk analysis which inter-alia includes critical issues in Government Revenue and tax administration i.e. budget speech, white paper on state finances, Repor ts of the Finance Commission 2 “Performance Audit on Forest Receipts” - a standa lone............

Management 1.10 38 Fiscal Imbalances 1.11 39 Follow -up action by State Government 1.12 43 Conclusion 1.13 43 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 Review of............

Added Tax Act, 2006, reduction in rate of tax to five per cent on the sale of goods, to the State and Central Government Departments including Indian Railways and Departments of other State Governments in Tamil Nadu , which are taxable at a rate higher than five per cent except petrol, diesel and............

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............

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............

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............

was a Captive Foundry to BEML alone till 2015 -16 and now it has extended its supplies to important customers like HMT, BHEL, KCPL, HML, and Indian Railways . VIL has also diversified its production into Ductile Iron Castings. VIL also received an order from M/s. Midhani for supply of 100 MT U2............

Uttar Pradesh, Gujarat and Tamil Nadu Postal Circle s during (January to August 2016) revealed that haulage charges of ` 2.70 crore was paid to Railways of different Circles for the period from October 2010 to June 2015 for excess berths than sanctioned as shown in the table below. Table - 8............