Audit Reports

1.15.1 State’s Own Resources As the State’s share in central taxes and GIA is determined on the basis of recommendations of FC, the State’s performance in mobilisation of additional resources should be assessed in terms of its own resources comprising revenue from its Own Tax and Non-Tax......

The accounts depict the working results of financial operations of the departmental undertakings indicating their performance and efficiency in conducting business. In the absence of timely finalisation of accounts, the investment of the Government remains outside the scrutiny of State......

and Skill Development SMS of Strengthening of Infrastructure 1.68 1.68 100.00 Pradhan Mantri Awas Yojana (Gramin) (CSS) 9.08 9.08 100.00 General Performance Grants to ULB (FC) 6.06 6.06 100.00 Flood Management Programme (AIBP) (CSS) 5.00 5.00 100.00 48 Information and Communication Technology......

4. Report containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards, Government Companies and observations on Revenue Receipts are presented separately. State Finances Audit Report 2018-19......

Comptroller and Auditor General of India ’s Regulations on Audit and Account, 2007, the departments are required to send their response to draft performance audit reports/draft paragraphs proposed for inclusi on in the Comptroller and Auditor General of India’s Audit Reports within six......

2.1.10 Action taken on the recommendations accepted by the Departments/ Government Performance audits conducted by the Principal Accou ntant General are forwarded to the concerned Department/Government for their informati on with a request to furnish their replies. These are also discussed in......

on Audit Reports 1.1.9 4 Status of placement of Separate Audit Reports of autonomous bodies in the State Assembly 1.1.10 5 Year- wise details of performance audits and paragraphs t hat appeared in Audit Reports 1.1.11 5 COMPLIANCE AUDIT PUBLIC WORKS DEPARTMENT Indo Nepal Border Road Project,......

22.02.2019 21.05.2019 Appendices 99 Appendix-1.4.1 (Reference: Paragraph 1.4; Page 17) Details of non-recovery of damages on delayed submission of Performance Secu rity by the contractors Sl. No. Agreement No. Date of Agreement Name of work Name of contractor Contract Price (in ` `` `)......

[Paragraph 2.9] CHAPTER-III COMPLIANCE AUDIT Compliance to Uttarakhand Right to Service Act 201 1, Citizen Charter and Standard of Performance by Uttarakhand Power Corporation Limited Uttarakhand Power Corporation Limited (UPCL) did no t provide enlisted services in Uttarakhand Right to Service......

It contains one theme b ased compliance audit paragraph on Compliance to Uttarakhand Right to Service Act 2011, Ci tizen Charter and Standard of Performance by Uttarakhand Power Corporation Limited and four Compliance Audit paragraphs. Key Words of the Audit Report for the year ending 31......

Assuming th at Gross State Domestic Product (GSDP) is the good indicator of the performance of the Sta te’s economy, major fiscal aggregates like tax and non-tax revenue, revenue and capital expend iture, internal debt and revenue and fiscal deficits have been presented as percentage t o......

Executive Summary Background This State Finances Audit Report of the Government of Tripura is being brought out with a view to assess the financial performance of the State during the year 2017-18. The aim of this Report is to provide the State Government with timely inputs based on actual data......

4. The Report containing the findings of performance a udit and compliance audit in various departments, audit of Statutory Corporation s, Boards, Government Companies and Revenue Receipts are presented......

as on 31 M arch 2018 2.9 99 Statement showing names of bodies and authorities, the accounts of which had not been received 3.1 101 Statement showing performance of Autonomous Bodies 3.2 103 Statement of Major Head wise Receipts booked under Minor Head ‘800- Other Receipts’ 3.3 104 Statement......

There is now no arrear in finalisation of accounts of power sector companies. Performance of Power Sector Undertakings 1.9 The financial position and working results of four power sector Companies as per their latest finalised accounts as of 30 September 2019 are detailed in Appendix-1 . The......

and placement of their SARs in Legislature is detailed in the follow ing table: Table 4.7: Status of placement of SAR of the Statut ory Corporations Performance of PSUs 4.11 The financial position and working results of the 2 7 PSUs, as per their latest finalised accounts, as of 30 September 2019......

1.6 10-11 Reconciliation with Finance Accounts of Government of Haryana 1.7 11-12 Submission of Accounts by Power Sector Undertakings 1.8 12-13 Performance of Power Sector Undertakings 1.9 to 1.21 13-26 Comments on Accounts of Power Sector Undertakings 1.22 26 Performance Audit and......

terminate (February 2014) the line contract, after recommendation (March 2013) of Special Purchase Committee (SPC) in view of contractor’s dismal performance. The company again failed to monitor the completion of the work within time by taking punitive action as per contract. The Company also......

One 4 PSU was listed on the stock exchange. 2. The financial performance of the PSUs on the basis of latest finalised accounts as on 30 September 2019 is covered in this report. The nature of PSUs and the position of accounts are indicated in table below: Table 1: Nature of PSUs covered in the......

vii Overview This Report contains 14 paragraphs and one performance audit on the ‘Working of Haryana Vidyut Prasaran Nigam Limited’ involving a financial effect of ` 863.15 crore relating to avoidable......

During the year, accounts of PFC and PSWC received unqualified opinions. Performance Audit and Compliance Audits Paragraphs 3.26 For the Report of the Comptroller and Auditor Gene ral of India (Public Sector Undertakings) for the year ended 31 March 2019, five compliance audit paragraphs......

2018-19. Performance of Power Sector Undertakings 1.9 The financial position and working results of five Power Sector Undertakings as per their latest finalised accounts as of 30 September 2019 are detailed in Annexure 1. The PSUs are expected to yield reasonable return on investment made by the......

The Company due to deficient feeding of data at the CDC may not be able to carry out full data analysis of performance of 47 t owns, calculate distribution 19 As per PFC guidelines, the formula for calculation of AT&C losses is {1- (Billing efficiency x Collection efficiency)} x 100. At 92.20......

10-11 Reconciliation with the Finance Accounts of the Government of Punjab 1.7 11-12 Submission of accounts by Power Sector Undertakings 1.8 12-13 Performance of Power Sector Undertakings 1.9 - 1.2 1.4 13-25 Comments on accounts of Power Sector Undertakings 1.22 25-26 Compliance Audit......

2. The financial performance of the PSUs on the basis of latest finalised accounts as on 30 September 2019 is covered in this report. The nature of PSUs and the position of accounts are indicated in table below: Table 1: Nature of PSUs covered in the Report Nature of PSUs Total Number Number of......

Overview ix Overview This Report contains 14 paragraphs and one performance audit on ‘Assessment of activities of Punjab Small Industrie s and Export Corporation Limited’ having a financial implication of `......

vii EXECUTIVE SUMMARY Background This Report on the finances of the Government of Punjab is brought out to assess the financial performance of the State durin g the year 2018-19 vis-à-vis the Budget Estimates, the targets as recommended by the Fourteenth Finance Commission......

The Report containing the findings of performance a udit and audit of transactions in various departments, Report contain ing the observations on audit of Statutory Corporations, Boards and Gove rnment Companies and the Report on Revenue Sector are presented sepa......

This chapter contains one Performance Audit on “Agriculture Depa rtment” and four Compliance Audit paragraphs. 1.3 Response of the Government/ departments towards audit The Accountant General (Audit), Tripura conducts periodical inspection of the Government departments to test-check the......

C&AG on the accounts of the only Statutory Corporation in the State Legislature is i mportant for ensuring timely reporting on the functioning and performance to the stakeholders, thereby ensuring accountability on the part of the manageme nt of the Statutory Corporation. Impact of......

the Finance Department, Government of Tripura in July 1993, administrative departments were required to furnish explanatory notes on the paragraphs/ performance audits included in the Audit Reports within three months of their presentation to the Legislature. (a) Public Accounts Committee As of......

In spite of these provisions, the suo motu reply on audit paragraphs of the Reports were being delayed inordinately.13 paragraphs (including four performance audits) included in the Reports of the Comptroller and Auditor General of India on the Revenue Sector, Gov ernment of Tripura for the......

Audit Report for the year 2017-18, Government of Tripura 215 Appendix - 1.4.1 Statement showing the details of scope of audit as adopted for this performance audit (Reference: Paragraph No. 1.4.3) State-wide In the four selected districts Audit sample in the four selected districts Particulars......

Chapter V deals with Follow-up of Audit Observations. This Report contains four Performance Audit Reports , one Thematic Audit Report, one Long Paragraph, one Follow-up of previous Perfo rmance Audit Report and 12 Compliance Audit Paragraphs. According to the e xisting arrangements, copies......

195 CHAPTER V: FOLLOW UP OF AUDIT OBSERVATIONS Follow up action on earlier Audit Reports 5.1 199 PLANNNING AND CO-ORDINATION DEPARTMENT Follow-up of Performance Audit Reports - Bidhayak Elaka Unnayan Prakalpa 5.2 201 Monitoring 5.3 211 Outstanding Inspection Reports 5.4 212 iii APPENDICES......

The loans ( `13.71 crore and `12.74 crore) were disbursed on 03 December 2014. Considering the poor performance of both the conces sionaires (RSWPL and BDWPL), the Concessioning Authorities (RMC and BMC) served noti ces of termination of concession agreement on 24 December 2013 and 21 October......

Also, the average numbers of concurrent users using GeM appli cation ranged between 1,500 and 1,750. However, the performance was tested on only 600 to 900 concurrent users. Audit further observed that the GeM application broke dow n frequently while using the portal and messages such as “The......

Para 1.1 Ministry of Civil Aviation 15 of 2016 Compliance Audit Para 2.3 13 of 2019 Compliance Audit Para 1.1 to 1.9 Ministry of Coal 12 of 2019 Performance Audit 13 of 2019 Compliance Audit Para 2.1 to 2.3 Ministry of Finance 21 of 2015 Compliance Audit Para 7.3 15 of 2016 Compliance Audit......

Report No. 18 of 2020 151 Brahmaputra Cracker and Polymer Limited 9.1 Irregular payment of Performance Related Pay Brahmaputra Cracker and Polymer Limited paid ` `` `15.54 crore as PRP to the executives of GAIL in violation of the DPE......

Limited 6.1 Loss due to non-performance under a contract BHEL suffered a loss of Euro 3.83 million ( ` `` `28.35 crore) due to failure to deliver performance as per the contractual provisions and r esultant invocation of bank guarantee by the client. Bharat Heavy Electricals Limited (BHEL)......

PREFACE v EXECUTIVE SUMMARY vii Chapter I MINISTRY OF CHEMICALS AND FERTILIZERS 1.1 Non-Compliance of DPE Guidelines on payment of Performance Related Pay Rashtriya Chemicals and Fertilizers Limited 1 Chapter II MINISTRY OF CIVIL AVIATION 2.1 Payment of Performance Related Pay due to non-......

(Para 5.10) BHEL suffered a loss of Euro 3.83 million ( `28.35 crore) due to failure to deliver performance as per the contractual provisions and r esultant invocation of bank guarantee by the client (Para 6.1) The Heavy Power Equipment Plant, Hyderabad of BHEL failed to avail 50 per cent......

Report No. 18 of 2020 3 CHAPTER II: MINISTRY OF CIVIL AVIATION Airports Authority of India 2.1 Payment of Performance Related Pay due to non-a dherence of conditions of ‘Bell Curve Approach’ Due to non-adherence to the conditions of ‘Bell Cur ve......

1 CHAPTER I: MINISTRY OF CHEMICALS AND FERTILIZERS Rashtriya Chemicals and Fertilizers Limited 1.1 Non-compliance of DPE Guidelines on payment of Performance Related Pay As per DPE guidelines, profits from core business activities of the CPSEs only were to be considered for distribution of PRP......

corrective ATNs on 54 transaction audit/ compliance audit paragraphs/ rev iews contained in the last five years’ Audit Reports (Commercial) and six Performance Audit Repo rt relating to the PSUs under the administrative control of various Ministries, as de tailed in Appendix III , were not......

Management replied (December 2018) that non-availab ility of departmental machines had impact on lignite exposure, performance of some of the departmental machines got deteriorated and to avoid further investment, outso urcing was initiated. Further, the lignite production at Mine IA had to......