Audit Reports

02 May 2016

Financial

Odisha

Report 2015 - State Finances Government of Odisha

Corporation (OSBC) ` 226.79 crore. During the year 2014-15, the Governme nt invested ` 100 crore in Angul-Sukinda Railways Limited ( ` 45 crore) and M/s Haridaspur-Paradeep Railways Company Limited ( ` 55 crore) for completion of ............

Sector:

Finance

Appendices

_{(PDF 1.96 MB)}

Appendices 94 Audit Report (State Finances) for the year ended March 201 5 APPENDIX – 1.6 (Refer paragraph 1.8.3 at page 26 ) Statement of outcome budget during the financial year 2014 -15 Fisheries and Animal Resources Development Department (` in lakh) Sl. No. Name of the Scheme FINANCIAL PH............

Chapter 1 Finances of the State Government

_{(PDF 1.24 MB)}

During the year 2014-15, the Government invested 100 crore in Angul-Sukinda Railways Limited ( 45 crore) and M/s Haridaspur-Paradeep Railways Company Limited ( 55 crore) for completion of railways lines. 1.9.4 Loans and Advances by State Government In addition to investments in............

Chapter 2 Financial Management and Budgetary Control

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2.7.2 Outstanding pension claims from Central Pay and Accounts Office, New Delhi / Defence / Railways. Treasuries in Odisha are not rendering Central Civil Pension/Central Political Pension vouchers to concerned accounting circle for reimbursement due to which claims of State Government to the............

Chapter 3 Financial Reporting

_{(PDF 0.36 MB)}

Further, Rule 147 of Odisha Budget Manual (OBM) provides that rush of expenditure in the closing month of the financial year will ordinarily be regarded as breach of financial regularity, which should be avoided. Scrutiny of Voucher Level Computerisation (VLC) package of Office of the............

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13 April 2016

Performance

Maharashtra

Report No 1 of 2016 - Economic Sector Government of Maharashtra

This Report contains significant results of the performance and compliance audit of the departments of Government of Maharashtra under Economic Sector including Departments of Revenue and Forests; Public Works; Food, Civil Supplies & Consumer...

Sector:

Agriculture and Rural Development |

Social Welfare

Chapter 1 Introduction

_{(PDF 5.71 MB)}

CHAPTER -1 INTRODUCTION _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...

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03 May 2016

Compliance

Report No. 9 of 2016 - Union Commercial Financial Reports of Central Public Sector Enterprises

t and Highways 11817 Government Companies Delhi Metro Rail Corporation Limited Urban Developm ent 1053 Dedicated Freight Corridor Corporation Limited Railways 1008 Others 1634 Total 15512 1.2.1.2 Disinvestment The year wise disinvestment target and the amount r ealised thereagainst by Government............

Sector:

Industry and Commerce

Statements Referred - Report no. 9 of 2016

_{(PDF 0.81 MB)}

341256.05 412643.87 2014-15 6 Equity 23001.40 0.00 1055.0 0.00 1156.13 5779.30 30991.85 Loans 4907.57 0.00 0.00 13493.86 59267.3 407005.59 484674.40 RAILWAYS 2012-13 2 Equity 101.74 0.00 0.00 0.00 6.18 41.85 149.78 Loans 0.00 0.00 0.00 0.00 0.00 817.42 817.42 2013-14 2 Equity 140.24 0.00 0.00............

APPENDIX - Report No. 9 of 2016

_{(PDF 0.59 MB)}

DNH Power Distribution Corporation Limited 80.00 42.84 0.80 16.00 8.57 16.00 15.20 14 NHDC Limited 1962.58 766.46 231.58 392.52 153.29 392.52 160.94 RAILWAYS 15 RailTel Corporation of India Limited 320.94 120.94 17.00 64.19 24.19 64.19 47.19 SHIPPING 16 Cochin Shipyard Limited 113.28 235.07 16.99............

Chapter 1 - Report No. 9 of 2016

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and Highways 11817 Government Companies Delhi Metro Rail Corporation Limited Urban Development 1053 Dedicated Freight Corridor Corporation Limited Railways 1008 Others 1634 Total 15512 1.2.1.2 Disinvestment The year wise disinvestment target and the amount realised thereagainst by Government of............

Chapter 2 - Report No. 9 of 2016

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company recognized interest of 21.94 crore on Revenue Company Limited loan given to British India Corporation even though there Recognition was no budgetary support from Ministry of Textiles. AS-10 NHPC Limited Expenditure of 173.61 crore incurred on enabling Accounting assets not owned by............

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13 April 2016

Financial

Maharashtra

Report 2015 - State Finances Government of Maharashtra

Other Administrative Services 21.94 10 B02 2039 State Excise 13.09 11 B03 2041 Taxes on Vehicles 48.36 12 B05 2056 Jails 26.71 13 B07 3001 Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisations 15.19 14 B07 3051 Ports and Light Houses 58.38 15 C06 2245............

Sector:

Finance

Appendices

_{(PDF 1.82 MB)}

2070 Other Administrative Services 21.94 10 B02 2039 State Excise13.09 11 B03 2041 Taxes on Vehicles 48.36 12 B05 2056 Jails26.71 13 B07 3001 Indian Railways-Policy Formulation, Direction, Research and Other Miscellaneous Organisations15.19 14 B07 3051 Ports and Light Houses 58.38 15 C06 2245............

Chapter 1 Finances of the State Government

_{(PDF 3.24 MB)}

The methodology adopted for assessment of the fiscal position and norms/ceilings prescribed by the Maharashtra Fiscal Responsibility and Budgetary Management (MFRBM) Act, 2005; MFRBM (Amendment) Act, 2006; MFRBM Rules, 2006; MFRBM (Amendment) Rules, 2008; MFRBM (Second Amendment) Rules, 2011 and............

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13 April 2016

Financial

Maharashtra

Report No 2 of 2016 – Revenue Sector Government of Maharashtra

3 BE – Budget Estimates 4 Includes receipts misclassified under Union Excise Duties and Service Tax. Chapter I: General 3  The reasons for sharp decrease of 52. 72 per cen t in receipts under the head “Taxes on Goods and Passengers” , and of 28.49 per cen t in receipts under the............

Sector:

Taxes and Duties

Chapter 7 Non-Tax Receipts

_{(PDF 0.67 MB)}

CHAPTER VII NON-TAX RECEIPTS Results of audit We reported short levy, loss of revenue etc. amounting to ? 253.60 crore in seven observations as mentioned in Table 7.1 on the basis of test check of the records relating to non-tax receipts...

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29 April 2016

Performance

Report No. 54 of 2015 - Union Civil National Food Security

The information relating to requirement of rakes by FCI for transportation of foodgrains and making available of the same by the Railways during the years 2010-11 to 2014-15 is given in Chart 5: Chart 5: Availability of rakes against requirement Source: Data furnished by Ministry The above chart............

Sector:

Social Welfare

Chapter 4 Preparedness in Logistics: Allocation, Movement and Storage of Foodgrains

_{(PDF 1.41 MB)}

The information relating to requirement of rakes by FCI for transportation of foodgrains and making available of the same by the Railways during the years 2010-11 to 2014-15 is given in Chart 5: Chart 5: Availability of rakes against requirement Source: Data furnished by Ministry The above chart............

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29 April 2016

Financial

Report No 53 of 2015 - Union Railways Finances

Laid in Lok Sabha/Rajya Sabha on ____________________________ Union Government (Railways) Railways Finances Report No.53 of 2015 i PREFACE This Report has been prepared for submission to the President of India under Article 151............

Sector:

Finance

Glossary

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Glossary of Terms Report No.53 of 2015 Page 66 Glossary of Terms Terms Description 17-Zones of Indian Railways Central Railway (CR), Eastern Railway (ER), East Central Railway (ECR), East Coast Railway (ECoR), Northern Railway (NR), North Central............

Appendix

_{(PDF 0.39 MB)}

Debt Service Fund The fund was opened in year 2013-14 for making repayment of loans and debt servicing i.e. loans taken by the Ministry of Railways from World Bank and other multilateral agencies, supplement payment of pay and allowances and pension due to implementation of recommendations of............

Chapter 3 Introduction of New Services New Instrument of Services through Supplementary Demands for Grants

_{(PDF 0.14 MB)}

of the Parliament, advances from the Contingency Fund of India can be drawn for meeting the expenditure, pending its authorization by the Parliament. Railways introduce new works on ‘out of turn’ basis during a financial year on safety and operational efficiency considerations through............

Chapter 1 State of Finances

_{(PDF 0.36 MB)}

Chapter 1 State of Finances Chapter 1 State of Finances This chapter provides a broad perspective of the finances of the Indian Railways (IR) during 2014-15 and analyses critical changes in the major financial indicators with reference to the previous year as well as the............

Chapter 2 Appropriation Accounts

_{(PDF 0.3 MB)}

Railway Budget is an instrument of Parliamentary Financial Control and at the same time, an important management tool for Ministry of Railways (MoR). Parliamentary Financial Control is secured not only by the fact that all \'voted\' expenditure receives Parliament\'s prior approval, but............

Abbreviations

_{(PDF 0.01 MB)}

iv List of Abbreviations used in the Report PAC Public Account Committee RDSO Research Design & Standard Organization RITES Rail India Technical and Economic Services. RSP Rolling Stock Programme Unit Expansion of the abbreviation CR Central Railway ...

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29 April 2016

Performance

Report 6 of 2016 - Union Revenue Performance Audit Indirect Taxes Customs

This report contains result of the performance audit on the ‘Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coins (Chapter 71 of CTH)’ and ...

Sector:

Taxes and Duties

Chapter 2 Systemic issues

_{(PDF 0.44 MB)}

Report No. 6 of 2016 (Performance Audit) 5 Chapter 2. Systemic issues Rough diamond, precious coloured gemstones and gold are not produced in ...

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08 March 2016

Performance

Uttar Pradesh

Report No 1 of 2016 - General and Social Sector Government of Uttar Pradesh

Page No. Preface - xi Overview - xiii Chapter 1 Introduction Budget Profil e 1.1 1 Application of resources of the State Government 1.2 1 Persistent Savings 1.3 2 Grants -in-aid from Government of India 1.4 3 Planning and conduct of audit 1.5 3 Lack of responsiveness of the Government to............

Sector:

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter 2 Performance Audit

_{(PDF 2.07 MB)}

The report recommended conducting baseline survey to capture basic data for implementation of the scheme, preparing budget estimates on the basis of realistic data, ensuring fair average quality of foodgrains, ensuring prescribed calories and quantity of proteins in cooked meals, conducting............

Chapter 2 Performance Audit

_{(PDF 2.07 MB)}

The report recommended conducting baseline survey to capture basic data for implementation of the scheme, preparing budget estimates on the basis of realistic data, ensuring fair average quality of foodgrains, ensuring prescribed calories and quantity of proteins in cooked meals, conducting............

Chapter 2 Performance Audit

_{(PDF 2.07 MB)}

The report recommended conducting baseline survey to capture basic data for implementation of the scheme, preparing budget estimates on the basis of realistic data, ensuring fair average quality of foodgrains, ensuring prescribed calories and quantity of proteins in cooked meals, conducting............

Appendices

_{(PDF 3.45 MB)}

(17) 16.22 (4) 77.53 (20) 30.99 (8) 229.52 (12) Total 257.36 (14) 232.62 (15) 70.46 (4) 374.55 (21) 212.08 (12) 1147.09 (13) (Source: AWP&B, PAB, Budget and Koshwani ) 251 Appendix -2.2. 4 Details showing recoverable quantiti es of foodgrains and amount of cooking cost from old Pradhans............

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28 April 2016

Compliance Financial Performance

Andhra Pradesh

Report No 3 of 2016 - Economic Sector Government of Andhra Pradesh

The PAO system was to enforce financial discipline in Gover nment expenditure through adherence to financial rules, budgetary controls, a nd by ensuring that expenditure is incurred in accordance with sanction s of the Legislature. Audit examined functioning of six selected PAOs covering the five............

Sector:

Finance

Chapter 2 - Performance Audit

_{(PDF 0.21 MB)}

The Department replied that the scheme was not continued due to non-allocation of funds. However, as seen from the budget proposals submitted by the Department to GoAP and Gol, the Department did not seek budget allocations for continuation of this scheme. 2.1.9 Supply of two Milch............

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