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Page 61 of 164, showing 10 records out of 1,636 total

19 July 2017
Compliance Performance
Tamil Nadu
Report No.1 of 2017 - Economic Sector Government of Tamil Nadu

of Government and field offices revealed additional expenditure, avoidable expenditure and blocking of funds as detailed below:  Non -adherence to guidelines in preparation of es timates for execution of road works resulted in non -utilisation of Government of India grant of ` 1.40 crore...........................

Sector:
Finance
Chapter 3 Compliance Audit of Report No.1 of 2017 - Economic Sector Government of Tamil Nadu
(PDF 0.62 MB)

Sector) for the year ended 31 March 201 6 50 HIGHWAYS AND MINOR PORTS DEPARTMENT 3.2 Non -utilisation of Government of India grant Non -adherence to guidelines in preparation of estimates for execution of road works resul ted in non -utilisation of Government of India grant of ` 1.40 crore...........................

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19 July 2017
Financial
Tamil Nadu
Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu

SPA in pres ent scenario 2.5.3 Incorrect fixation of base sale volume The guidelines issued by the Industries Department in January 2009 for implementation of SPA under NIP 2007 provide that an expansion project would be eligible for incentive only after achieving Base Production Volume (BPV)...........................

Sector:
Finance
Chapter 5 Other Tax and Non-Tax Receipts of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu
(PDF 0.16 MB)

The Chennai city was expanded as per the orders of Government issued in July 2011 50. During test check (March 2016) of records in the office of the Commissioner of Prohibition and Excise, Chennai, we noticed that during issue / renewal of five FL2 licences pertaining to the years 2014 -15 and...........................

Chapter 4 Taxes On Vehicles of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu
(PDF 0.37 MB)

73 4.1 Tax administration The Transport Department of the Government of Tamil Nadu administers the provisions of the Motor Vehicles Act, 1988, the Central Motor Vehicles Rules, 1989, the Tamil Nadu Motor Vehicles Rules, 1989 , the Tamil Nadu Motor Vehicles Taxation Act , 1974 and the Tamil Nadu...........................

Chapter 2 Value Added Tax / Sales Tax of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu
(PDF 0.53 MB)

SPA in pres ent scenario 2.5.3 Incorrect fixation of base sale volume The guidelines issued by the Industries Department in January 2009 for implementation of SPA under NIP 2007 provide that an expansion project would be eligible for incentive only after achieving Base Production Volume (BPV)...........................

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10 August 2017
Compliance
Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers by Rural Electrification Corporation Limited and Power Finance Corporation Limited Reports of Ministry of Power

Both REC and PFC deviated from their internal guidelines and also did not conform to the Reserve Bank of India guidelines in this regard. The experience and ability of the p romoters to develop the projects was not assessed objectively. The experience of project pro moters were assessed based...........................

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2 - Sanction of Loans of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers
(PDF 0.2 MB)

REC and PFC participated in th ese projects as lenders. REC and PFC adopted internal guidelines for entity appraisa l, project appraisals and disbursement of loans based on guidelines issued by RBI, Central Electricity Regulatory Commission (CERC), Central Electricity Authority (CEA), differ...........................

Executive summary of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers
(PDF 0.05 MB)

Both REC and PFC deviated from their internal guidelines and also did not conform to the Reserve Bank of India guidelines in this regard. The experience and ability of the p romoters to develop the projects was not assessed objectively. The experience of project pro moters were assessed based...........................

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08 August 2017
Performance
Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets Reports of Ministry of Heavy Industries and Public Enterprises

The audit has been carried out in line with the Regulations on Audit and Accounts-2007 and Performance Audit Guidelines-2014 of the Comptroller and Auditor Gene ral of India. The decade ended 2010 had posed numerous challenges to BHEL including increase in intensity of competition, squeezed deli...........................

Sector:
General Sector Ministries and Constitutional Bodies
Annexures of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets Reports
(PDF 0.49 MB)

29 of 2017 60 | P a g e Annexure 5.4 (As referred to in paragraph 5.6) List of orders accepted in violation of BHEL’s Corp orate Finance Guidelines Sl. No. Name of Project Date of award Condition regarding advance 1 1 X 600 MW Avantha Bhandar TPP- KWPCL 07.3.2009 Initial Advance: 7.5 per cent 2...........................

Executive summary of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets
(PDF 0.07 MB)

Despite slowdown in power sector since 2010-11 and dampening investment senti ments, BHEL inducted 9346 employees in the calendar year 2011 and 2012 as against retireme nt of 5844 employees during this period. As a result the percentage of employee cost to turnover increased consistently...........................

Chapter 4 - Diversification and Innovation of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL
(PDF 0.13 MB)

actions initiated for the business tie-up for service cooperation was not continued. Further, the Government of India, in line with focus on the cleaner efficient plants, was encouraging replacement of inefficient older power plants, which BHEL plans to address. Ministry added (May 2017) that...........................

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24 March 2017
Financial
Meghalaya
Report No.2 of 2017 - Revenue Sector Government of Meghalaya

Section 3(3) of the Scheme Guidelines stipulate that an eligible unit will be entitled to the benefits under this scheme for a period upto seven years from the date of commenceme nt of production. Further, under Section 45 of the MVAT Act if a dealer furnishes in correct returns, then the ST can...........................

Sector:
Finance
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04 August 2017
Performance
Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax on Entertainment Sector Reports of Department of Revenue Indirect Taxes – Service Tax

Board vide circular dated 30 June 2015 revised the guidelines for detailed scrutiny of ST-3 returns with effect from 1 August 2015, as per which the Return Scrutiny Cell shall maintain the records of the assessees and the returns which are selected for detailed scrutiny an d also the results...........................

Sector:
Taxes and Duties
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04 August 2017
Compliance
Report No.18 of 2017 - Compliance audit Union Government Food Corporation of India Reports of Ministry of Consumer Affairs, Food and Public Distribution

of bills of Mid Day Meal scheme by various State Governments and non- submission of bills by Area Managers within the time frame stipulated in the guidelines and non-reconciliation of outstanding amount of FCI and State governments’ records (North East region). 326.35 2010-11 139.59 Ministry...........................

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 - Labour Management and Incentive Payments of Report No.18 of 2017 - Compliance audit Union Government Food
(PDF 0.28 MB)

and Central Public Sector Enterprises employees as per implementation of Central Pay Commission recommendations and Department of Public Enterprises guidelines respectively. Thus, unwarranted benefit of 7.88 crore by way of OTA and HRA arrear was given to the departmental labour. The Management...........................

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02 August 2017
Performance
Report No.33 of 2017 - Performance audit Union Government Planning and Implementation of Phase III Expansion Project of Mangalore Refinery and Petrochemicals Limited Reports of Petroleum and Natural Gas

with Oil Marketing Companies (OMCs) and foreign customer s, prevalent Industrial Standards / Norms and Environmental laws, Government policy and guidelines, Working Group Report - XII Five Year Plan by Ministry of Petroleum and Nat ural Gas etc. 1.10 Acknowledgement Audit acknowledges the...........................

Sector:
General Sector Ministries and Constitutional Bodies
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24 July 2017
Compliance Performance
Madhya Pradesh
Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

Fire Act was not enacted in the State, despite NDMA guidelines 2012 required it be enacted within a year. Test checked ULBs did not frame regulations/bylaws to regulate fire services as envisaged under the respective Municipal Acts. C ompliance of norms of National Building Code in respect of...........................

Sector:
General Sector Ministries and Constitutional Bodies |
Local Bodies
Chapter 5: Compliance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh
(PDF 0.96 MB)

Khirkiya (Harda) and Shahpur (Burhanpur) Audit Report on Local Bodies for the year ended 31 March 2016 58 Authority (NDMA) issued (April 2012) guidelines on scaling, type of equipment and training of fire services (NDMA guide lines, 2012), which was to be followed by all State Governments...........................

Chapter 2: Compliance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh
(PDF 1.17 MB)

scrutiny reveal ed that test checked GPs did not utilise 20 per cent of the scheme fund on maintenance of assets though envisaged under the scheme guidelines, as detailed in Table Table Table Table 2.2 2.22.2 2.2. Table Table Table Table - -- - 2. 2.2. 2.2 22 2: U : U: U : U tilisation of fund...........................

Chapter 1: An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues of the Panchayati Raj Institu
(PDF 0.28 MB)

The audit methodology and procedure for audit of PR Is by the Local Fund Auditor would be as per various Acts and Statu tes enacted by the State and guidelines prescribed by the C&AG.  Copies of inspection reports in respect of selected local bodies shall be forwarded by the Local Fund Auditor...........................

appendices of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh
(PDF 0.83 MB)

helpline centre Industrial Technical Institute pertaining to technical education department BRC building would be utilised as per instruction o f the government in future. JP Sonkachha Being utilised for running office of MNREGS (Block level) The reply was silent about the reason due which BRC was...........................

Chapter 4: Performance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh
(PDF 0.41 MB)

properties, to recommend tax rate of different classes of building s or area or zone of the municipalities, to recommend for determining market value guidelines for the purpose of levying and collecting of property tax, and to undertake training of officers and employees of MCs for capacity...........................

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27 July 2017
Performance
Uttar Pradesh
Report No.4 of 2017 - Contract Management in Road Works,Government of Uttar Pradesh

Reply is not acceptable as the acceptance of single bid should not be encouraged as per NHAI guidelines. It can be only an exception and not as a general rule. Recommendat ion : Department should issue clear guidelines to deal with single tender cases in line with prevailing best practices in...........................

Chapter 4 Financial Management and Revision of SOR of Report No.4 of 2017 - Contract Management in Road Works
(PDF 0.49 MB)

4.1. 1 Late issue of Cash Credit Limits 1: As a part of financial control, the State Government follows the system of Cash Credit L imits (CCL) for PWD under which the finance department issues CCL on the request of head of the department. Finance Controller should issue CCL directly to the...........................

Chapter 3 Road Development Policy and Planning of Report No.4 of 2017 - Contract Management in Road Works
(PDF 0.32 MB)

Recommendation : Keeping in view the instructions of Inspec tor General, Registration and Revenue Board, the Government should issue specific guidelines for submission of proper solvency certificates by firms to safeguard the interest of the department. 3.4 Lack of database of contractors...........................

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