Audit Reports

11 August 2015

Performance

Report No. 25 of 2015 - Performance Audit on Functioning of Internal Audit in Income Tax Department Union Government, Department of Revenue - Direct Tax

Income Tax Department (ITD) is subjected to Internal Audit of assessment and accounting functions. Internal audit of assessment work in ITD is undertaken by the Additional Commissioners of Income Tax (Addl. CsIT), Special Audit Parties (SAPs) and...

Sector:

Taxes and Duties

Chapter 2 - Audit Planning and Execution

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Report No. 25 of 2015 (Performance Audit) Chapter II: Audit Planning and Execution 2.1 Introduction The scope of scrutiny by Internal Audit, as outlined in paras 2.1 and 2.2 of Audit Manual 2011 of ITD, includes detection of mistakes and errors...

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06 August 2015

Performance

Report No. 22 of 2015 - Performance Audit on Union Government, Ministry of Power

The Corporation was having a separate Project Pl anning and Monitoring (PPM) cell whose main task was inter alia to prepare the budget, draft status report as required by MoP, preparation of draft action taken reports and presentation for various management committee meetings and assist in............

Sector:

Power & Energy

Glossary

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Glossary of Technical Terms Report No. 22 of 2015 Glossary of Technical Terms used in the Report 1. Air Pre-heater Air preheater is a general term used to describe any device designed to heat air before another process (for example, combustion in ...

Chapter 3 - Audit Findings

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The Corporation was having a separate Project Planning and Monitoring (PPM) cell whose main task was inter alia to prepare the budget, draft status report as required by MoP, preparation of draft action taken reports and presentation for various management committee meetings and assist in............

Abbreviations

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Abbreviations Report No. 22 of 2015 List of abbreviations used in the Report SI. No. Abbreviation Full Form 1. ACQ Annual Contracted Quantity 2. AHP Ash Handling Plant 3. APH system Air Pre-Heating system 4. ATN Action Taken Note 5. BRPL BSES...

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31 July 2015

Compliance

Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 2

execution of the projects, and (iv) having been aware of the ongoing restructuring of SPIC, it was in the interest of PGCIL to update itself of the latest status of restructuring of SPIC from independent sources rather than relying solely on the inputs from SPIC. Ministry stated (May 2014) that............

Sector:

Industry and Commerce

Chapter 1 - Ministry of Heavy Industries and Public Enterprises

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Report No. 21 of 2015 (Volume II) CHAPTER I: MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES Bharat Heavy Electricals Limited 1.1 Non-regularisation of land and delay in execution of lease deed Abnormal delay in taking decision on retention...

Chapter 5 - Ministry of Steel

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Report No. 21 of 2015 (Volume II) (-N CHAPTER V: MINISTRY OF STEEL Steel Authority of India Limited 5.1 Investment ofSA IL in Joint Ventures 5.1.1 Introduction Steel Authority of India Limited (the company) had 23 Joint Venture Companies (JVCs)...

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31 July 2015

Compliance

Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 1

The major reasons for the delay were revisions in cost estimates and scope of work, delayed provision of budget for works, refloating of tenders due to poor response, repeated changes in notice inviting tenders (NIT) before issue, etc. Management stated (July 2013/May 2014 and January 2015) that............

Sector:

Industry and Commerce

Chapter 2 - Ministry of Civil Aviation

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( 256.46 crore) and unserviceable ( 527.37 crore), without applicable weighted average cost in the earlier system were migrated with the latest weighted average costs. Similarly, old inventory ( 57.76 crore) was brought back to stock by adopting latest weighted average rate. This............

Index

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wqi|q Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 21 of 2015 (Compliance Audit Observations) Volume I Report of the Comptroller and Auditor General of India for the year ended March 2014 Union...

Executive Summary

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Report No. 21 of 2015 (Volume I) EXECUTIVE SUMMARY I Introduction 1. This Report includes important audit findings noticed as a result of test check of accounts of records of Central Government Companies and Corporations conducted by the...

Chapter 8 - Irregularities in Payment of Entitlements and Recoveries by Cpses at the Instance ofAudit

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Report No. 21 of 2015 (Volume I) f \\ CHAPTER VIII- IRREGULARITIES IN PAYMENT OF ENTITLEMENTS AND RECOVERIES BY CPSEs AT THE INSTANCE OF AUDIT V_____/ 8. Following significant instances of irregularities in payment of various entitlements and...

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27 July 2015

Compliance

Report No. 18 of 2015 - Compliance Audit on Union Government, Civil

For day to day operation of these Centres, regular funds under both Non-Plan and Plan budget are provided by the Board. It was observed in Audit that for a long time, the Board’s tea serving units functioning at various places of New Delhi and South India were selling tea at subsidized rates............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 10 - Ministry of Information and Broadcasting

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Report No. 18 of 2015 CHAPTER X : MINISTRY OF INFORMATION AND BROADCASTING 10.1 Premature release of funds The Ministry failed to ensure compliance with the terms of contract entered into with the National Buildings Construction Corporation...

Chapter 8 - Ministry of Home Affairs

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In terms of MoU, after the completion of the plan period, the financial requirements for RFSL/DMFU was to be met through state/UT budget. Audit observed that while the scheme was approved by the EFC in February 2009, the initial amount of first instalment was released by the DFSS in March 2011............

Chapter 4 - Ministry of Culture

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The duties of staff deployed at the Rangshala mainly revolved around administrative work such as preparation of budget/annual accounts, maintenance of pay bill registers, submission of income tax return, correspondence with the CCW, AIR, etc. Thus, the issue of non-utilisation of the Rangshala............

Appendices

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North-East Zone Cultural Centre, Dimapur 2012-13 1 11. Delhi Public Library 2012-13 2 12. Central Institute of Buddhist Studies, Leh 2012-13 2 13. Salarjung Museum Board, Hyderabad 2012-13 2 Ministry of Health & Family Welfare 14. Central Council for Research in Homeopathy, 2012-13 1 New Delhi............

Chapter 6 - Ministry of Finance

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The expenditure should not be prima facie more than the occasion demands. The Hon’ble Finance Minister in the Budget presentation of 2010 made a proposal for setting up of Regional Processing Centre (RPC) at Pune and Manesar, for carrying out processing of manual returns of other than............

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24 August 2015

Compliance Performance

Odisha

Report No. 3 of 2015 - Performance and Compliance Audit on PSU of Government of Odisha

I Overview of State Public Sector Undertakings 1 1-14 Introduction 1.1 and 1.2 1 Audit Mandate 1.3 to 1.5 1-2 Investment in State PSUs 1.6 to 1.8 2-3 Budgetary outgo, grants/subsidies, guarantees and loans 1.9 to 1.11 3-4 Absence of accurate figure for investment in PSUs 1.12 and 1.13 5............

Chapter 2 - Performance Audit relating to Government Companies

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From Budgeted Plan allocation of ?257.18 crore for DoT during 2009-14, an amount of ?251.48 crore though stated as spent, T58.51 crore was lying with OTDC. For want of Administrative Approvals and non-availability of land, ?22.33 crore released to OTDC for execution of 26 works remained............

Overview

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From Budgeted Plan allocation of T257.18 crore for DoT during 2009-14, an amount of 251.48 crore though stated as spent, f 58.51 crore was lying with OTDC. For want of Administrative Approvals and non-availability of land, r22.33 crore released to OTDC for execution of 26 works remained............

Annexures

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received out of dui ing the year and budget duiing the commitment at the end year of the yearn Equity Loans Central State Others Total Received Commitment Loans Loans Interest/ Total Govern-Government repayment/ converted Penal interest ment written off in to equity waived (1) (2) 3(a)............

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08 July 2015

Financial

Mizoram

Report of 2015 - Financial Audit on State Finance of Government of Mizoram

Title Page Preface v Executive Summary vii CHAPTER-I Finances of the State Government 1.1 Introduction 2 1.2 Budget Analysis 5 1.3 Resources of the State 7 1.4 Revenue Receipts 10 1.5 Capital Receipts 17 1.6 Public Account Receipts 18 1.7 Application of Resources 18 1.8 Quality of Expenditure 27............

Appendices

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5,334.81 5,651.27 5,945.27 liability Total Outstanding guarantee (of which 2 guarantees on accounts 102.75 126.30 111.97 130.00 80.27 95.27 97.00 of budgeted borrowing and SPY borrowing) C. Capital Account: 1 Capital Outlay 615.38 494.84 607.55 451.80 967.95 714.28 785.71 2 Disbursement of Loans............

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08 July 2015

Compliance Performance

Mizoram

Report No. 2 of 2015 - Performance and Compliance Audit on Social and Economic Sector of Government of Mizoram

The names of the State Government Departments and the total budget allocation and expenditure of the State Government under General Sector during the year 2013-14 are given in the Table below: Table-1.1.1 (` in crore ) Sl. No. Name of the Departments Total Budget Allocation Expenditure 1.............

Chapter 1 - General Sector

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The names of the State Government Departments and the total budget allocation and expenditure of the State Government under General Sector during the year 2013-14 are given in the Table below: Table-1.1.1 ( in crore) SI. No. Name of the Departments Total Budget Allocation Expenditure 1.............

Chapter 3 - Economic Sector(Other than State Public Sector Undertakings)

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The names of the State Government Departments and the total budget allocation and expenditure of the State Government under Economic Sector (other than State Public Sector Undertakings) during the year 2013-14 are given in the Table below: Table-3.1.1 ( in crore) SI. No. Name of the Departments............

Appendices

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Sector & Name of Grants and subsidy received during the year during the year and Waiver of dues during the year out of budget during commitment at the end the year of the year2 Central State Loans Loans Interest/ No. the Company Equity Loans Others Total Received Commitment repayment............

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29 June 2015

Financial

Manipur

Report of 2015 - Financial Audit on State Finance of Government of Manipur

Based on the audited accounts of the Government of Manipur for the year ending March 2014,this Report provides an analytical review of the Annual Accounts of the State Government.The Report is structured in three chapters. Chapter I is based on the...

Appendices

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Expenditure of the State during 2013-14 XII Statement on Implications for Major Policy Decisions during the year on New Schemes proposed in Budget for the Future Cash Flows XIII Statement on Committed Liabilities of the Government in Future 72 Appendices Appendix -1.1- contd. Part C:............

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29 June 2015

Compliance Performance

Manipur

Report No. 1 of 2015 - Performance and Compliance Audit on Social and Economic Sector of Government of Manipur

This Report has been prepared in six chapters.Chapter I to V deal with Social,Economic,Public Sector Undertakings,Revenue and General Sectors, and Chapter VI deals with Follow up of Audit observations.The Report contains two performance audits on...

Appendices

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148 Appendices Appendix 3.2 (Reference: paragraph 3.1.9) Summarised financial results of Government companies and statutory corporations for the latest year for which accounts were finalised _______(Figures In column 5 (a) to (6) and (8) to (11) are in lakh) SI. Sector & Period of Year in............

Chapter 2 - Economic Sector

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During 2013-14, against a total budget provision of 3513.79 crore, a total expenditure of 2080.41 crore was incurred by 18 departments under the Economic Sector. The Department-wise details of budget provision and expenditure incurred there against are shown in Table 2.1.1. Table............

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