Audit Reports

24 February 2016

Compliance Performance

Kerala

Report No. 1 of 2016 - General and Social Sector of Government of Kerala

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 of Government departments and autonomous bodies. Compliance audit...

Sector:

Social Welfare

Chapter 4 of Report 1 of 2016 - General and Social Sector, Government of Kerala

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COMPLI ANCE AUDIT 53 CHAPTER IV COMPLI ANCE AUDIT AUDIT OF SELECTED TOPICS GENERAL EDUCATION DEPARTMENT 4.1 Scheme for Providing Quality Education in Madrasas 4.1.1 Introduction The GOI funded ‘Scheme for Providing Quality Education in Madrasa’...

Chapter 2 of Report 1 of 2016 - General and Social Sector, Government of Kerala

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PERFORMANCE AUDIT 11 CHAPTER II SCHEDULED CASTES DEVELOPMENT DEPARTMENT Implementation of educational development schemes for Scheduled Caste students Highlights A Performance Audit was conducted to assess whether the implementation of Educational...

Chapter 3 of Report 1 of 2016 - General and Social Sector, Government of Kerala

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32 CHAPTER II I WATER RESOURCES DEPARTMENT Rural Water Supply Schemes implemented by Kerala Rural Water Supply and Sanitation Agency Highlights The World Bank approved Kerala Rural Water Supply and Environmental Sanitation Project (Jalanidhi) aimed...

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17 February 2016

Financial

Kerala

Report of 2016 - Audit Report on State Finance, Government of Kerala

Article 297 of the Kerala Financial Code provides that cases of defalcation or loss of public money, stamps, stores or other property should be reported to the Principal Accountant General (General and Social Sector Audit)/Principal Accountant General (Economic and Revenue Sector Audit),...............

Sector:

Finance

Chapter 2 of Report of 2016 - Audit of State Finance, Government of Kerala

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CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Chapter II – Financial Management and Budgetary Control 47 CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 The Appropriation Accounts are accounts of the...

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25 May 2015

Financial

Report No. 1 of 2015 - Financial Audit on Union Government Accounts for the year 2013-14 of the Union Government

besides outgo of 10 per cent of excess amount received from auction over the consideration paid by the Government in case of pre-emptive purchase of property, which otherwise is credited to CFI. The utilisation of the Fund would not be reported through the standard object heads as is the case...............

Chapter 2 - Comments on Accounts

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besides outgo of 10 per cent of excess amount received from auction over the consideration paid by the Government in case of pre-emptive purchase of property, which otherwise is credited to CFI. The utilisation of the Fund would not be reported through the standard object heads as is the case...............

Chapter 5 - Grants-in-aid: An Analysis

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per rule 208(iv) of GFRs, instead of giving recurring grants, wherever possible, the Ministry or Department may consider creating a Corpus Fund, the returns on investment of which, along with their internally generated resources should enable the autonomous organization to meet its revenue...............

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09 August 2011

Compliance

Report No. 11 of 2011 - Compliance Audit on Adarsh Co-operative Housing Society, Mumbai, for year ended March 2011, Union Government (Defence Services)

reveals how a group of select officials, placed in key posts, c ould subvert rules and regulations in order to grab prime government land- a public property- for personal benefit. They resorted to falsification of records, suppression of facts, ruse of welfare of servicemen and their widows and...............

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18 December 2015

Compliance

Report No. 45 of 2015 - Complaince Audit on National Skill Development Fund and National Skill Development Corporation for the year ended March 2014,Union Government Ministry of Finance and Ministry of Skill Development and Entrepreneurship

among others. The regulatory framework also prescribed various returns and disclosures tools. These were important parts of accountability mechanism in ensuring the robustness of functioning of the NBFC. These returns and disclosures tools help the regulator to check whether the...............

Chapter 3 - Supervisory Role of NSDF

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among others. The regulatory framework also prescribed various returns and disclosures tools. These were important parts of accountability mechanism in ensuring the robustness of functioning of the NBFC. These returns and disclosures tools help the regulator to check whether the...............

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08 December 2015

Performance

Report No. 33 of 2015 - Performance Audit on Tribal Sub-Plan, Ministry of Human Resource Development, Ministry of Health & Family Welfare and Ministry of AYUSH

Introduction The persistence and perpetuation of socio-economic backwardness in spite of the development efforts had warranted a special and focused strategy and a need for a separate policy instrument for the Scheduled Tribes (STs) to enable them...

Chapter 4 - Implementation

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Report No. 33 of 2015 CHAPTER-4 Implementation 4.1 Action Plan for implementation of TSP As per the guidelines of Planning Commission (2006), the TSP was to be implemented by constitution of dedicated unit in every ministry/department and...

Chapter 3 - Financial Management

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Report No. 33 of 2015 CHAPTER-3 Financial Management 3.1 Strategy for fund management The strategy for development of STs through Tribal Sub-Plan included earmarking of Plan funds of Central Ministries/Departments into a separate head of...

Chapter 5 - Monitoring Mechanism

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Report No. 33 of 2015 CHAPTER-5 Monitoring Mechanism 5.1 Introduction The TSP guideline envisaged that central ministries/departments will be responsible for monitoring compliance with TSP component of Centrally Sponsored Schemes. The Planning...

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08 December 2015

Performance

Report No. 31 of 2015 - Performance Audit on Procurement and Milling of Paddy for the Central Pool Union Government, Ministry of Consumer Affairs, Food and Public Distribution

2013-14 Bank Guarantee ` 5 lakh Security deposit and deed of pledge of immovable property obtained but the deeds were not registered. 1. During KMS 2013-14 amount of bank guarantee and security deposit fixed as security deposit of ` five lakh up to two MT per day, ` 10 lakh up to five MT per day...............

Chapter 5 - By-products and out-turn ratio

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to the tune of X 6.26 crore to State Excise and Taxation Department of Punjab As per milling agreements between Millers and SGAs, by-products are the property of millers. However, the State Excise and Taxation Department of Punjab served notices to the district drawing and disbursing officers of...............

Chapter 2 - Procurement incidentals

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For the first consignment/lot, rice will be delivered by the second party in new gunnies. The excess gunnies will be returned by the second party and if gunnies are retained by the second party, then cost of excess gunnies (in which paddy is supplied to second party) will be deducted by the first...............

Chapter 6 - Delivery of rice by rice millers to Food Corporation of India/State Government Agencies

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It was observed that SGAs did not take security in the form of mortgage of the property of the millers, due to which it could not recover the dues. Thus, there was non-recovery of 2.33 crore out of which recovery of? 2.14 crore was doubtful. The Food and Civil Supplies Department stated...............

Executive Summary

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Report No. 31 of 2015 Executive Summary Why did we select this subject for Audit? The Government of India (GoI) spends huge amount of money for supply of rice under Targeted Public Distribution System (TPDS). The milling charges were fixed by...

Index

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Report of the Comptroller and Auditor General of India on Procurement and Milling of Paddy for the Central Pool 4 \\ Union Government Ministry of Consumer Affairs, Food and Public Distribution Report No. 31 of 2015 (Performance Audit) Report of...

Preface

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Report No. 31 of 2015 Preface The Food Corporation of India (FCI) was incorporated under the Food Corporation Act, 1964 with the objective to undertake purchase, storage, movement, transportation, distribution and sale of food grains on behalf...

Chapter 1 - Introduction

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guidelines of SGAs; Custom Milling Agreement entered into by FCI/SGAs with rice millers; Levy Orders of the respective States; • Returns/Stock accounts of paddy procured, milled and rice delivered etc.; and Relevant records of FCI, concerned State Public Sector...............

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08 December 2015

Performance

Report No. 28 of 2015 - Performance Audit on Sanitation Campaign /Nirmal Bharat Abhiyan for the year ended March 2014 Union Government, Ministry of Drinking Water and Sanitation

The funds were returned (September 2011) without executing any work. The irregular retention of funds with the Additional Deputy Commissioner (Development) had resulted into loss of interest amounting to ` 0.39 lakh. In reply, the SWSM stated (June 2014) that the matter regarding loss of...............

Chapter 4 - Management of Funds

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Report No. 28 of 2015 Chapter-4 : Management of Funds 4.1 Source of Funding for scheme implementation Total Sanitation Campaign (TSC)/Nirmal Bharat Abhiyan (NBA) was implemented as a Centrally Sponsored Scheme with cost sharing pattern between...

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08 December 2015

Compliance

Report No. 24 Part 2 of 2015 - Compliance Audit on Union Government, Railways

at the end of 31 st March 2014, 96 bridges still remained to be reconstructed which is a threat to the safety of lives of Railway users and Railway property. Railway Board stated that the work of technically obsolete bridges has been executed keeping in view the availability of funds, the...............

Chapter 2 - Review on 'Procurement and Utilization of Track Machines in Indian Railways

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Report No. 24 of 2015 (Railways) Volume 11 Chapter 2 Chapter 2 - Review on \'Procurement and Utilization of Track Machines in Indian Railways\' Executive Summary Indian Railways operate 7000 Passenger trains and 4000 Goods trains per day over...

Chapter 3 - Provision and utilization of Direction and General Charges provided in Works estimates of Construction

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The cost (less return value) of tools and plant specially purchased and the cost of any posts specially created, for the supervision or construction of a work chargeable purely to Capital or Depreciation Reserve Fund or Development Fund or Accident Compensation, Safety and Passenger Amenities...............

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08 December 2015

Compliance

Report No. 24 Part 1 of 2015 - Compliance Audit on Union Government, Railways

E Recovery of Damage & Deficiency charges Under standard terms of agreement, a siding owner is responsible for any damage to Railway property (e.g. rolling stock, engine) inside the siding and should make good any damage to such property caused due to any reason, except negligence on the part...............

Chapter 4 - Mechanical – Zonal Hqrs/Workshops/ Production Units

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Chapter 4 Report No.24 of 2015 (Railways) Volume I Chapter 4 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is mainly responsible for management of - > Train operations by ensuring Motive Power availability, Crew ...

Overview

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FICNs detected by banks/ cash offices were being returned to the concerned booking staff, which was in violation of provisions laid down in Cash and Pay Manuals of Zonal Railways. This also led to possibility of recirculation of FICNs in open market. In case of three Railways (CR, ER, WR),...............

Chapter 5 - Public Sector Undertakings (PSUs) of Indian Railways

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Report No.2-/ of 2015 (Railways) Volume I Chapter 5 Chapter 5 - Public Sector Undertakings of Indian Railways There are 27 Public Sector Undertakings (PSUs) of Indian Railways as on 31 March 2014 under control of Ministry of Railways. These PSUs ...

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Kerala

Kerala