Audit Reports

Report No. 11 of 2018 3 CHAPTER II: MINISTRY OF CIVIL AVIATION Airline Allied Services Limited 2.1 Review of operations of Airline Allied Services Li mited 2.1.1 Introduction: Airline Allied Services Limited (AASL) was incorpor ated in September...

Report No. 11 of 2018 37 CHAPTER III: MINISTRY OF COAL Bharat Coking Coal Limited 3.1 Blending of precious steel grade coal with infe rior washery grade coal Steel grade coal is precious, fetches higher revenu e and can be used directly by consumers ...

ONGC had envisaged cumulative incremental gain of oil 2.483M Mt and gas 6034MMSCM for the period between 2009-10 and 2024-25; The total capital cost of revamping of surface facilities was estimated to be ` ` ` `1222.13 crore and ` ` ` `967.50 crore for drilling 75 development wells. How............

Report No. 11 o f 2018 ix I Introduction 1. This Report includes important audit findings noti ced as a result of test check of accounts and records of Central Government Companie s and Corporations conducted by the officers of the Comptroller and...

Report No. 11 of 2018 56 CHAPTER V: MINISTRY OF FINANCE Cent Bank Home Finance Limited 5.1 Non-adherence to Credit Policy Non-adherence of Credit Policy and failure of credi t appraisal system at the time of sanction and disbursement of loans led to ...

The Management stated (October 2017) that in view o f its plan to install two 660 MW plants at Bhilai during FY 2024 & FY 2025, the requ irement of water shall increase considerably and therefore, it shall not be prudent to surrender the contracted water quantity as it shall be impossible to............

Report No. 11 of 2018 128 CHAPTER XI: MINISTRY OF ROAD TRANSPORT AND HIGHWAYS National Highways Authority of India 11.1 Non-recovery of damages and maintenance cost f rom the concessionaire National Highways Authority of India extended undue benefit ...

Report No. 11 of 2018 195 Appendix-I (Referred to in Para 14.1) Recoveries at the instance of Audit during 2016-17 (Amount ` ` ` ` in lakh) Name of Ministry/ Department Name of the CPSE Audit observations in brief Amount of recovery pointed out by...

CHAPTER -II 21 2.1 Performance Audi t on Operati onal performance of Gas Turbi ne Power Stati ons of Tami l Nadu Generati on and Di stri buti on Corporati on Li mi ted Exe cutive Summary Tamil Nadu Generation and Distribution Corporation Limited...

CHAPTER -III 71 Compl i ance Audi t Observati ons Important Audit findings, noticed as a result of test check of transactions of the State Government companies are included in this Chapter. 3.1 Charte ring of ve sse ls by Poompuhar Shipping...

ANNEXURES 125 ANNEXURE -1 Statement showing investments made by State Government in PSUs , whose accounts are in arrears (Referred to in paragraph 1. 11 ) (Figures in columns (4) & (6) to (8) are ` in crore) Sl. No. Name of the P ublic Sector...

Chapter III Compliance Audit Paragraphs 63 Chapter-III Compliance Audit Paragraphs Important Audit findings emerging from test check of transactions of th e State Government Companies and Statutory Corporations are included in this Chapter....

Table 1.8: Status of placement of SARs in Legislature Sl. No. Name of Statutory corporation Year up to which SARs placed in Legislature Year for which SARs not placed in Legislature Year of SAR Date of issue to the Government Present Status 1. Maharashtra State Warehousing Corporation 2014-15............

Chapter II: Economic Sector 19 2.1 Introduction This Chapter of the Audit Report deals with the audit findings on functioning of the Government departments under Economic Sector. The names of the departments and the total budget allocation and...

Chapter IV: Revenue Sector 131 4.1 Trend of revenue receipts 4.1.1 The tax and non -tax revenue raised by Government of Sikkim , the State's share of net proceeds of divisible Union taxes and duties assigned to States and Grants -in-aid received...

Chapter V: General Sector 145 5.1 Introduction This Chapter of the Audit Report for the year ended 31 March 201 7 deals with the findings on audit of the State Government units under General Sector. The names of the State Government departments and...

43 CHAPTER III STAMP DUTY AND REGISTRATION FEE 3.1 Tax Administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act 1899 (IS Act), Indian Registration Act, 1 908 (IR Act) and the rules framed there-under as...

92 CHAPTER VI OTHER TAX AND NON-TAX RECEIPTS 6.1 Tax administration This chapter consists of receipts from State Excise, Entertainments Duty, State Education Cess (EC), Employment Guarantee Cess (EGC ), etc. The administration is governed by Acts...

1 CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by Government of Maharashtra during the year 2016-17, the State’s share of divis ible Union taxes and duties assigned to the State and Grants-in-aid...

17 CHAPTER II TAXES ON SALES, TRADE, ETC. 2.1 Tax administration Levy and collection of Value Added Tax (VAT) receipts is governed by the Maharashtra Value Added Tax Act, 2002 (MVAT Act), M aharashtra Value Added Tax Rules, 2005 (MVAT Rules),...

88 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...

Chapter II Financial Management and Budgetary Control 51 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expendit ure, voted and charged, of the Government for each financial...

Chapter III Financial Reporting 69 Chapter III Financial Reporting A sound internal financial reporting with relevant and reliable information significantly contributes to efficient and effective governance b y the State Government. Compliance with...

57 CHAPTER III REVENUE RECEIPTS 3.1 Trend of Revenu e Receipts 3 .1.1 The tax and non-tax revenue raised by the Government of the Union Territory of Puducherry and the grants- in-aid received from the Government of India (GOI) during the year...

71 Chapter -IV Compliance Audit Department of Higher Education / Department of Technical Education/ Department of Medical Education 4.1 Thematic audit on appointment , promotion and pay -fixation of Teaching staff 4.1.1 Introduction University...

1 Chapter -I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG ) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government Department ...

Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2017 Government of Karnataka Report No .2 of the year 2018 i Table of Contents Paragraph Number Page Number Preface v Chapter -I :...

v Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the Constitution to be tabled in the State Legislature....

9 ENVIRONMENT AND FORESTS DEPARTMENT 2 Tamil Nadu Biodiversity Conservation and Greening Project Executive Summary Introduction Tamil Nadu Biodiversity Conservation and Greening Project is being implemented by the Government of Tamil Nadu with loan...

Audit Report (Economi c Sector) for the year ended March 2017 54 PUBLIC WORKS DEPARTMENT 3.2 Deficiencies in the operation of sand quarries 3.2.1 Introduction Based on the recommendations of the High Level Committee 58 , Government of Tamil Nadu...