Audit Reports

It was also specified that the t hen existing provisions of defined benefit pension and General Provident Fund (GPF) would not be available to the new recruits in Central Government service. State Government and its Autonomous Bodies also adopted NPS architec ture on different occasions for......

i Preface This report of the Comptroller and Auditor General of India has been prepared for submission to the President of India under Arti cle 151 of the Constitution of India for being laid before......

CA Controller of Accounts CAB Central Autonomous Body CCA Chief Controller of Accounts CDDO Cheque Drawing and Disbursing Officer CGA Controller General of Accounts CPAO Central Pension Accounting Office CRA Central Record Keeping Agency DA Dearness Allowance DB Defined Benefit DC Defined......

It was also sp ecified that the then existing provisions of defined benefit pension and General Provident Fund (GPF) was not to be available to the new recru its in Central Government service.  Individuals could normally exit at or after 60 year s for Tier-I of the pension system and at exit,......

of PFRDA;  Office Memoranda (OM), relevant to NPS issued by Do E, DFS, DEA, Department of Pension and Pensioners’ Welfare (DoPP W), Controller General of Accounts (CGA) and Central Pension Accou nting Office 7 (CPAO); and  Notifications and OMs issued by State Governments. 7 CPAO is a......

Central Civil Services (Pension) Rules, Central Civil Services (Commutation of Pension) Rules, Central Ci vil Services (Extraordinary Pension) Rules, General Provident Fund Rules and Contributor y Provident Funds Rules Report No. 13 of 2020 Page 11 of 69  The Committee formed (October 2016) for......

Annual Act\bon Plan Bureau of Pol\bce Research and Development (BPR&D) n orms General F\bnanc\bal Rules (GFR) Orders and C\brculars of MHA/Delh\b Pol\bce and CVC. Any other rules and regulat\bons appl\bcable to Delh\b Pol\bce 1.4. Aud\bt Scope and Methodology The Performance Aud\bt commenced......

2019) \bn CCU\f only f\bve had techn\bcal 52 qual\bf\bcat\bons\f 15 members had rece\bved some tra\bn \bng \bn the f\beld of cyber-cr\bme and 35 had general prof\bc\bency \bn computers. Th\bs \bnd\bcates that the CCU \bs \bll equ\bpped \bn terms of qual\bf\bcat \bon and tra\bn\bng to funct\bon......

\a \a 58 In December 2017\f 25986 General D\bary entr\bes were reported blank. In case of Un\bdent\bf\bed dead body\f cond\bt\bon of dead body\f \bnjury marks etc . were populated w\bth junk data Report \bo. 15 o\f 2020 66 Bes\bdes\f SPMU was appo\bnted (November 2012) for a p er\bod of......

Report \bo. 11 of \f0\f0 (Direct Taxes) iii Highlights The C\bmptr\bller and Audit\br General \b\f India c\bnducts the audit \b\f receipts \b\f the Uni\bn G\bvernment under secti\bn 16 \b\f the C\bmptr \bller and Audit\br General \b\f......

and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides t hat the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......

Attorney General of 06 May 2013 and later testimony to it, the Committee concluded that the Constitution leaves no doubt about the manner of authorization o f expenditure or withdrawal of moneys from and out of the CFI and he nce the Department of Revenue has no option other than seeking ex......

Though the ITD furnished the reply in 1,851 cases 82, the reply was not specific to root cause of the deficiency in system and was only general in nature. One of the major reasons furnished by ITD was that the interest was wrongly calculated due to system error. However, during the course of the......

Grievance Redress and Mo nitoring System CSO Central Statistical Office CT Corporation Tax CVC Central Vigilance Commission DGIT (Systems) Director General of Income Tax (Syst ems) DOR Department of Revenue DSIR Department of Scientific and Industrial Resear ch DT Direct Taxes FIR First......

Grievance Redress and Mo nitoring System CSO Central Statistical Office CT Corporation Tax CVC Central Vigilance Commission DGIT (Systems) Director General of Income Tax (Syst ems) DOR Department of Revenue DSIR Department of Scientific and Industrial Resear ch DT Direct Taxes FIR First......

However, a s per Rule 230(8) of General Financial Rules, 2017, all interests or other earni ngs against Grants in aid or advances (other than reimbursement) released to any Grantee institution should be mandatorily remitted to the Consolidated Fund of India immediat ely after finalisation of the......

Audits are conducted on behalf of the Comptroller a nd Auditor General (CAG) as per the approved Auditing Standards. These standards prescr ibe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non- compliance as well as on......

iii 1. This report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared for submission to the President under Article 151 of the Constitution of India. 2.......

records of Economic and Service Minist ries/ Departments and their Central Autonomous Bodies conducted by the officers of the Comptroller and Auditor General of India as per the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (Act). 2. The......

Report No. 10 of 2020 47 CHAPTER V: MINISTRY OF PETROLEUM AND NATURAL GAS Directorate General of Hydrocarbons 5.1 Failure to recover cost of Unfinished Minimum Work Programme from various contractors in relinquished NELP blocks The......

(Shubha Kumar) New Delhi Deputy Comptroller and Auditor General Dated: (Commercial) and Chairperson, Audit Board Countersigned New Delhi (Rajiv Mehrishi) Dated: Com ptroller and Auditor General of......

Functioning of Credit Guarantee Fund Trust for Micro and Small Enterprises 13 CONTENTS ii Chapter V MINISTRY OF PETROLEUM AND NATURAL GAS Directorate General of Hydrocarbons 5.1 Failure to recover cost of Unfinished Minimum Work Programme from various contractors in relinquished NELP block s 47......

2012 and February 2014 at six locations 1 across the country with the condition that the Ins titute should adhere to all the relevant provisions of General Financial Rules (GFR ) and any other instructions/ guidelines issued by Government from time to time. The Ministry also approved the......

The same was also highlighted by Comp troller and Auditor General of India in its Audit Report No. 4 of 2002 (Civil). The issu e of unsatisfactory performance of DCIL and the proposal for open tender was placed (D ecember 2003) before BoT. However, no decision was taken in this regard. Insp ite......

Further, Rule 21 of the General Financial R ules of 2017 enjoins every officer incurring or authorising expenditure from public mo neys to be guided by high standards of financial propriety, financial order a nd strict economy duly complying with the relevant financial rules and regulations.......

The audit find ings were published in Report No. 1 of 2006 of the Comptroller and Auditor General of India and five recommendations were made. A follow up audit was un dertaken covering the period 2008-09 to 2018-19 to evaluate the extent to which the recommendations Report No. 6 of 2020 137......

results of the Compliance Audit of financial transactions of the Ministries/Departments of the U nion Government and their Autonomous Bodies under General, Social, Scientific Services and Environment Sectors. The Report has been organised in 15 chapters as und er:  Chapter 1, in addition to......

of mirrors during its entire o perational life of 10 years despite expenditure of ` `` ` 47.12 crore incurred on its establishment and main tenance. General procedures for Research and Development (R& D) activities of Scientific Departments for development of technologies involve development of......

of Scope and its Impact The work of modernisation was taken up with the fun ds received from the MoC ( ` 108.76 crore) and funds sanctioned from General Gra nts by IM to the tune of ` 0.66 crore. Audit noted that the scope of work actu ally executed vis-à-vis the intended scope under each of......

been awarded a quarry in an auction and APWD revoked (September 2013) the foreclose agreement, f or which there are no provisions available in the General Condition of Co ntract for Central Public Works Department’s Works Manual 2010. While the wor k resumed and APWD incurred an expenditure......

: Research Project Performae PME Cell : Priority Setting, Monitoring and Evaluation Cell 24 IRC: Institute Research Committee 25 DDG: Deputy Director General ICAR: Indian Council of Agricultural Research Activities of the Institute including research are reviewed and guided by the Quinquennial......

of the Ministries/Departments of the U nion Government including Union Territories without Legislatures and their au tonomous bodies under the General and Social Services. Reports in relation to accounts of a Government Com pany or Corporation are submitted to the Government by the......

62 civil grants rel ating to 37 Civil Ministries/Departments of the Union Government incl uding Union Territories without Legislatures under the General and Social S ervices sectors and of Autonomous Bodies/Corporations under their administ rative jurisdiction excluding the......

Audit observed that the General Rules and Regulatio ns for fire insurance in respect of the insurance company contained a provis ion whereby mid-term increase or decrease in sum insured were allowed on pro-rata basis or on short- period scale respectively. Audit examined the month ly inventory......

As per Rule 209 (6) (iv) (a) and 230 (12) (i) of General Financial Rules (GFR) 2005 and 2017 respectively, all grantee Institution s or Organisations which receive more than fifty per cent of their recurring expenditure in the form of grants-in-aid, should ordinarily formulate terms an d......

On this being pointed out by Audit, Ministry of Home Affair s has recovered ` `` ` 22.69 crore, while ` `` ` 33.28 crore is yet to be recovered. General Financial Rules (GFR) envisage monitoring o f utilisation of the grants through the mechanism of utilisation certificates ( UCs) containing......

College (College), New Delhi (u nder the University of Delhi) overpaying interest aggregating to ` 83.30 lakh for the period 2008 to 2011 against General Provident Fund/Contributory Pr ovident Fund balances of its employees. In response, Ministry of Human Resou rce Development (MoHRD) in their......

Audit observed that:
The General Financial Rules 1 (GFR) provide that the grantee shall execute bonds to abide by the conditions of the grants-in-aid by the target dates, failing which the amount of the grant along with interest has to be r efunded. DoLA released full grant to SCBA in January......

While the first two were general grievance redressal mechanism s in government, Contact@DGFT service was implemented on 6 Septem ber 2017 as single point contact for all foreign trade related issues. Importers/exporters could use this through email specified or toll -free number for......

ACU Asian Clearing Union ANF Aayaat Niryaat Form BE Bills of Entry BRC Bank Realisation Certificate CA Chartered Accountant CAG Comptroller & Auditor General CBIC Central Board of Indirect Taxes and Customs CPC Central Product Classification CPGRAMS Centralised Public Grievance Redress and......

The audit has been conducted in conformity with the Performance Auditing Standards issued by the Comptroller and Auditor General of India. Au dit wishes to acknowledge the cooperation receive d from Ministry of Finance (MoF) , Department of Revenue (DoR) , Department of Commerce and its......

introduced for simplifying the pro cess of issuance of scrips and to examine effective linkage of rules and procedures of the Schemes in Director General of Foreign Trade ( DGFT) Electronic Data Interchange ( EDI ) system. This audit covered analysis of pan -India data received from DGFT for......

The BEs are further scrutinised by MoF before incorporation in Budget d ocuments. The Controller General of Accounts (CGA) prepares t he Appropriation Accounts of Civil Ministries. The Ministries of Defence, Rai lways and the Department of Posts 25 prepare the Appropriation Accounts of......

COPPY-79.6 per cent) 2 Matched by issue of bonds of equal amount to the c oncerned banks 3 Accounts at a Glance for December 2018 of the Contr oller General of Accounts (CGA). 4 Corresponding Period of the Previous Year Report of the CAG on Union Government Accounts 2018-19 4 where REs were only......

HIGHLIGHTS vii HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) on the accounts of the Union Government analyses the Union Government Finance Accounts (UGFA) and the Appropriation Accounts......

Audits are conducted on behalf of the Comptroller a nd Auditor General (C&AG) as per approved Auditing Standards. These standards prescr ibe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non- compliance as well as on......

of an institute, which were routed thr ough a Savings Bank Account, were recovered and deposited in Government account, as per provisions of General Financial Rules, at the instance of Audit. The Ministry of Tourism (the Ministry) released gra nts-in-aid of `91.59 crore during the years......

v 1. This report of the Comptroller and Auditor General of India for the year ended March 2018 has been prepared for submission to the President under Article 151 of the Constitution of India. 2.......

of accounts and records of Ministries/ Departments and their Central Autonomous Bodies conducted by the officers of the Comptroller and Au ditor General of India as per the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (Act). 2. The......

2.2 Audit Findings 2.2.1 Non-constitution of Board of Governors (BoG) in six new NIPERs As per Section 8 (1) of the NIPER Act, the general superintendence, direction and control of the affairs of NIPER rests with the BoG. Constit ution of BoG was essential for smooth governance and......

Handling Capacity (million metric tonne) Date of commencement of commercial operations Mechanisation of Coal handling facilities and up- gradation of General Cargo Berth (GCB) at outer harbour of Visakhapatnam Port Vizag General Cargo Berth Private Limited (VGCBPL) 10.06.2010 10.18 08.04.2013......

7. Visakhapatnam Port Trust, Visakhapatnam 7.1 Investment of General Reserve Fund: ` `` `78.80 crore Despite being pointed out in the Separate Audit Rep orts for the years 2014-15, 2015-16 and 2016-17, Vishakhapatnam Port Trust (VPT) did no t ascertain and provide for the diminution in the......

Sick line is generally provided in the vicinity of the coaching depots and is provided with requisite machinery and plants including facilities for lifting of coaches.” Report No. 2 of 2020 (Railways) Chapter 2 Production and Maintenance of LHB Coaches in Indian Railways 40 POH Capacity......

and Santragachi coaching depots 2 0 3 1 Tatanagar was not maintaining adequate spares formaintenance ofLHB coaches due tonon- supply ofspares from General Stores Depot/KGP. Hatia was not maintaining adequate spares. Adra was not maintaining any spares for maintenance ofLHB coaches asno......