Audit Reports

08 December 2015

Compliance

Report No. 32 of 2015 - Compliance Audit on Union Territories without Legislatures Union Government, Civil

(Paragraph 3.2.2) Non-collection of service tax on rental income Renting of immovable property was brought under the purview of service tax in the year 2007 by the Government of India. Delayed payment of service tax also attracts interest thereon. It was observed in audit that the Tourism...............

Chapter 2 - UNION TERRITORIES (EXPENDITURE SECTOR)

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of cargo ♦ make regulations for the conservancy and safety of harbours ♦ frame charges for handling shipping and storage of goods and other property ♦ provide maritime communication and navigational aids for safe berthing All major construction activities and the maintenance...............

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18 December 2015

Performance

Report No. 48 of 2015 - Performance Audit on Status of Ongoing Projects Union Government, Railways

TIG Titlagarh PWP Preliminary Works Programme TKJ Tilak Bridge PVC Price Variation Clause UBL Hubli RB Railway Board VRI Vriddhachalam Jn ROR Rate Of Return VZM Vizianagaram Jn RITES Rail India Technical And Economic Services RVNL Rail Vikas Nigam Limited ROB Road Over Bridge RUB Road Under Bridge...............

Chapter 1 - Status of Ongoing Projects of Indian Railways- New Lines, Doubling and Gauge Conversion

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of Project As per extant codal provisions11, no fresh investment proposal would be considered financially justifiable unless the net gain (Rate of Return) expected to be realised as a result of the proposed outlay, after meeting the working expenses or the average annual cost of service, is 14...............

Chapter 2 - Management of Works Contract in Indian Railways

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Status of Ongoing Projects in Indian Railways Report No. 48 of 2015 Page 37 Chapter 2: Management of Works Contract in Indian Railways 2.1 Introduction Indian Railways (IR) executes a wide range of works for creation of assets such as construction...

Appendix

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Cost ( in crore) 61.85 Revised 546.78 Status of Ongoing Projects in Indian Railways - New Line, Doubling and Gauge Conversion 00 11 Original Rate of Return in percent O Not Not Original Revised Revised 139.90 Revised Cummulative expenditure till March 2014 ( in crorel 25.59 Financial progress as...............

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18 December 2015

Performance

Report No. 47 of 2015 - Performance Audit on Crew Management System Union Government, Railways

SECR Outsourced operators were not given training. SWR Out of five trained operators, two crew members had returned to their running duties, one had been transferred to NCMS location and remaining two had been transferred elsewhere. WR At seven lobbies test checked in Audit, trained staff was...............

Chapter 3 - Review of Application Controls

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Crew Management System in Indian Railways Chapter 3 - Review of Application Controls Audit Objective 2 To review the application controls to ensure that proper authorization, completeness, accuracy and validity of transactions, their maintenance ...

Chapter 5 - Review of Contracting Issues, IT Operations, Project Management/Monitoring

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SECR Outsourced operators were not given training. SWR Out of five trained operators, two crew members had returned to their running duties, one had been transferred to NCMS location and remaining two had been transferred elsewhere. WR At seven lobbies test checked in Audit, trained staff was...............

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18 December 2015

Performance

Report No. 49 of 2015 - Performance Audit on Public Private Partnership Projects in Major Ports, Union Government, Ministry of Shipping

to operate at 35 per cent capacity since its commissioning in 2011 and the port has not reaped any additional return by extension of concession. (Para 3.2.1) 4. PPP mode of implementation suffered delays ...............

Chapter 4 - Implementation and Monitoring of Projects

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Chapter 4 Implementation and Monitoring of Projects Report No. 49 of 2015 CHAPTER - 4 Implementation and Monitoring of Projects In a PPP project, the concession granted is usually for a period of 30 years. Once the CA13 is signed with the...

Glossary

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RAS Infraport Private Limited 96 RFP Request For Proposal 97 RFQ Request For Qualification 98 RITES Rail India Technical and Economic Service 99 ROCE Return On Capital Employed 100 RGCT Rajiv Gandhi Container Terminal 101 SFC Standing Finance Committee 102 SICAL South India Limited Corporation...............

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21 December 2015

Performance

Report No. 41 of 2015 - Performance Audit on Capacity Utilisation, Electricity Generation, Sale and Collection of Revenue including Disaster Management by Hydro Power CPSEs, Union Government, Ministry of Power

14052.7915539.7614996.9817215.72 Total revenue 4892.094932.11 6790.74 6539.436993.997663.58 Net Profit 2090.502166.67 2771.772348.22 978.792124.47 Return on Net worth 4 (%) 8.98 8.81 10.52 8.433.757.51 SJVN Paid up capital 4108.814136.63 4136.634136.634136.634136.63 Reserves and Surplus...............

Chapter 6 - Disaster Management

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Report No. 41 of 2015 Hydro power stations located in J&K, Uttarakhand, Himachal Pradesh and Sikkim fall in high seismic zone22. These power stations are located in the Himalayan region which is prone to heavy rainfall, especially during monsoon ...

Chapter 7 - Monitoring System

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Report No. 41 of 2015 CHAPTER - VII Monitoring System 7.1 Monitoring of generation in power stations of CPSEs is done through Daily Generation Report (DGR) which indicates machine-wise hours of operation, electricity generated, machine outage...

Annexures

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Report No. 41 of 2015 Annexure-1.1 (As referred to in para 1.3) Statement showing share of NHPC, SJVN, THDC and NHDC in country’s total installed hydro power generation capacity as on 31 March and total hydro power generation for the years...

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22 December 2015

Performance

Report No. 51 of 2015 - Performance Audit on Implementation of Ex-servicemen Contributory Health Scheme, Union Government, Defence Services - Army

separate account was being maintained to keep track of such issues, Audit found from the available documents that only 84 out of 116 stents had been returned to ECHS stock up to December 2014. Thus, due to non adherence to the laid down procedure, the stores procured under ECHS were not being...............

Chapter 2 -Deficiencies in the Implementation of the Scheme

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separate account was being maintained to keep track of such issues, Audit found from the available documents that only 84 out of 116 stents had been returned to ECHS stock up to December 2014. Thus, due to non adherence to the laid down procedure, the stores procured under ECHS were not being...............

Chapter 1 - Introduction

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PERFORMANCE AUDIT OF EX-SERVICEMEN CONTRIBUTORY HEALTH SCHEME ■-\\ CHAPTER-I: INTRODUCTION v- 1.1 About the ECHS Ministry of Defence (MoD) in December 2002 sanctioned a health care Scheme namely “Ex-servicemen Contributory Health Scheme...

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18 December 2015

Performance

Report No. 46 of 2015 - Performance Audit on Working of Automation of Central Excise and Service Tax Union Government, Department of Revenue - Indirect Taxes

2.1.3 Selection of returns for detailed scrutiny Para 4B read with para 4.1A of Manual for the Scrutiny of Central Excise Returns, 2008, provides for selection of up to five per cent of total returns ...............

Chapter 1 - Introduction

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It has provision to automate the major processes of CX and ST such as registration, returns, accounting, refunds, dispute settlement resolution, audit, provisional assessment, exports, claims, intimations and permissions. 1.2 Organisational set up The CBEC, set up under the Central Boards...............

Chapter 3 - Observations on Modules

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For providing access to the departmental users. 2. Registration (REG): Registration of assessees through online mode. 3. Returns (RET): Electronic filing of Returns. 4. Refund (REF): Electronic filing of Refund Claims and their processing. 5. Provisional Assessment (PRA): Electronic filing of...............

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18 December 2015

Compliance

Report No. 44 of 2015 - Compliance Audit on Army Ordnance Factories and Defence Public Sector Undertakings Union Government Defence Services

This was mainly due to non-re vision of taxes every five years, recovery of property tax at a rate lower than the stipulated rate and non-levy of Vehicle Entry Tax etc. (Paragraph 2.1) Non-availability of Specialised Parachutes Combat free Fall parachutes developed by DRDO in 2006 could not be...............

Sector:

Defence and National Security

Chapter 7 - Ordnance Factory Development

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Report No. 44 of 2015 (Defence Services) CHAPTER-VII: ORDNANCE FACTORY ORGANISATION 7.1 Performance of Ordnance Factory Board 7.1.1 Introduction 7.1.1.1 Ordnance Factories are the oldest and largest organization in India’s defence industry...

Chapter 2 - Ministry of Defence

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This was mainly due to non-revision of taxes every five years, recovery of property tax at a lower than the stipulated rate and non-levy of Vehicle Entry Tax etc. 2.1.1 Introduction 2.1.1.1 The Cantonment and Cantonment Boards The Cantonments in India are permanent military stations in which...............

Chapter 6 - Defence Research And Development Organisations

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Such projects have the potential of creating a certain extent of intellectual property that is patentable. However, most of the R&D/TD projects, undertaken by TBRL during the last 15 years could not be converted into staff projects due to non-achievement of objectives. 11 out of 20 R&D projects,...............

Chapter 8 - Defence Public Sectors Undertakings

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that the BG was received before the payment of advance to protect Company\'s interests and the purpose was to ensure that the relevant BG only was returned after completion of the contract in cases where multiple BGs were received from the same vendor. Audit further observed that though SAP...............

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18 December 2015

Performance

Report No. 36 of 2015 - Performance Audit on Mid Day Meal Union Government, Ministry of Human Resource Development

The National Programme of Nutritional Support to Primary Education (Mid Day Meal Scheme) was launched in August 1995 to boost universalisation of primary education by increasing enrolment, retention and attendance simultaneously impacting on the...

Chapter 5 - Management, Monitoring and Evaluation

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Report No. 36 of 2015 CHAPTER-V Management, Monitoring and Evaluation 5.1 Management, Monitoring and Evaluation (MME) The MDM Scheme is being and monitored at National Level (by Ministry of HRD) and State level (by respective state government)....

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18 December 2015

Performance

Report No. 35 of 2015 - Performance Audit on Construction activities in Central Armed Police Forces Union Government, Ministry of Home Affairs

Case Study - 4.6 For construction of Combined Dr ill Shed one each at Raninagar and Baikuntapur, West Bengal, BSF returned the PE to CPWD for revision, 20 months and 17 months respectively, after the date of receipt. This was attributed to the modification in drawings prepared by BSF...............

Chapter 2 - Planning and Budgeting

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Report No. 35 of 2015 CHAPTER - II Planning and Budgeting 2.1 PLANNING FOR CONSTRUCTION ACTIVITIES Chapter-II : Planning and Budget Planning for construction in CAPFs consists of following two streams of work : (i) Construction for new...

Chapter 7 - Financial Irregularities

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Report No. 35 of 2015 CHAPTER - VII Financial Irregularities In construction activities, financial management is a vital aspect. Financial planning for the project is intended to ensure that a firm plan with adequate safeguards and contingency...

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