Audit Reports

22 December 2015

Financial

Report No. 50 of 2015 - Financial Audit on Account of Union Government

General Financial Rules, 2005 envisages that any loss or shortage of public moneys, departmental revenue or receipts, stamps, opium, stores or other property held by, or on behalf of Government, irrespective of the cause of loss and manner of detection, shall be immediate ly reported by the...............

Sector:

Finance

Chapter 2 - Comments on Accounts

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General Financial Rules, 2005 envisages that any loss or shortage of public moneys, departmental revenue or receipts, stamps, opium, stores or other property held by, or on behalf of Government, irrespective of the cause of loss and manner of detection, shall be immediately reported by the...............

Chapter 5 - Grants-in-aid: An Analysis

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5: Grants-in-aid: An Analysis 5.1 Introduction The shifting paradigm of public administration has entailed delivery of public goods through new and ever evolving methods. Grants-in-aid have emerged as a significant mode of spending for the Union...

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18 December 2015

Compliance

Report No. 38 of 2015 - Compliance Audit on Air Force, Union Government, Defence Services

15 Quarterly Flying Training Returns Report No. 38 of 2015 (Air Force) ______________________________________________________________ 19 Table 2.2: Shortage of aircrew 2011-12 2012-13 2013-14 Aircrew Establish-ment Average Strength Deficiency Average Strength Deficiency Average Strength...............

Chapter 2 - Air Force

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15 Quarterly Flying Training Returns 18 Report No. 38 of 2015 (Air Force) Table 2.2: Shortage of aircrew 2011-12 2012-13 2013-14 Aircrew Establish-Average Deficiency Average Deficiency Average Deficiency ment Strength Strength Strength Nos. Nos. Nos. % Nos. Nos. % Nos. Nos % Pilots 12 8.25...............

Chapter 3 - Defence Research and Development Organisation(Air Force)

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Report No. 38 of 2015 (Air Force) CHAPTER-III DEFENCE RESEARCH AND DEVELOPMENT ORGANISATION (AIR FORCE) 3.1 Execution of Mission Mode Projects and delivery of _systems by DRDO_ Audit examination of 14 Mission Mode projects carried out by DRDO...

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08 December 2015

Performance

Report No. 26 of 2015 - Performance Audit on Levy and Collection of Service Tax on Works Contract Union Government, Department of Revenue - Indirect Taxes, Service Tax

gross amount charged for the works contract less the value of transfer of property in goods involved in the execution of the said works contract. a................

Chapter 1 - Introduction

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and includes a declared service while excluding a few activities such as an activity which constitutes merely a transfer of title in goods or immovable property, by way of sale, gift or in any other manner. The service portion in the execution of a works contract is a declared service as...............

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09 December 2015

Performance

Report No. 42 of 2015 - Performance Audit on Hydrocarbon Exploration Efforts of Oil India Limited, Union Government, Ministry of Petroleum and Natural Gas

In return AHECL would reimburse OIL the proportionate share of past cost incurred by OIL on the above blocks as per agreement. The Board of Directors (BOD) of OIL approved (July Report No. 42 of 2015 72 2007) the assignment of 10 per cent of its share of PI in the aforesaid two blocks in favour...............

Executive Summary

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Report No. 42 of 2015 Executive Summary 1. Introduction Private sector participation in hydrocarbon exploration and production (E&P) in India dates back to the Government of India’s decision of 1991 to invite foreign and domestic private...

Chapter 4 - Efficiency and Economy in Survey Process

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Report No. 42 of 2015 CHAPTER 4 EFFICIENCY AND ECONOMY IN SURVEY PROCESS In order to examine the efficiency and economy of OEL’s survey process consisting of Acquisition, Processing and Interpretation of data (API), audit reviewed the...

Chapter 7 - Monitoring of Exploration Activities

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Report No. 42 of 2015 CHAPTER 7 MONITORING OF EXPLORATION ACTIVITIES In the previous chapters various performance indicators of OIL in respect of its efficiency in reserve accretion, survey process, drilling operation and management of...

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09 December 2015

Performance

Report No. 39 of 2015 - Performance Audit on Utilisation of Rigs in Oil and Natural Gas Corporation Limited, Union Government, Ministry of Petroleum and Natural Gas

Drilling activities are key to hydrocarbon production and reserve accretion and constitute the single most significant operation of an upstream oil exploration company, both financially and operationally. A performance audit of utilisation of rigs...

Chapter 6 - Maintenance of Owned Rigs

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Report No. 39 of 2015 The Company owned 67 onland and eight offshore rigs as on March 2014. For efficient functioning of the rigs, regular repair and maintenance was essential. Timely repairs and refurbishment was particularly important for...

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08 December 2015

Performance

Report No. 27 of 2015 - Performance Audit on Land Management in Major Ports, Union Government, Ministry of Shipping

for license fee and lease rent for ground rents and land premium were approved by the Board as per Regulation 6 and 7 of the Paradip Port Trust Immovable Properties (Lands & Houses) Leasing and Licensing Regulations, 1975. In case of custom bond areas, the rates were sent for approval of...............

Chapter 3 - Implementation of Guidelines/ Policies

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for license fee and lease rent for ground rents and land premium were approved by the Board as per Regulation 6 and 7 of the Paradip Port Trust Immovable Properties (Lands & Houses) Leasing and Licensing Regulations, 1975. In case of custom bond areas, the rates were sent for approval of...............

Executive Summary

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Executive Summary A performance audit was conducted to assess the extent of clarity in the policy guidelines for land management in major ports and whether these were consistently and uniformly applied across the ports. The manner of...

Chapter 1 - Introduction

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Chapter -1 Introduction 1.1. Ports in India India has a long coastline of 7517 kilometres. Ports play a pivotal role in stimulating economic activity in their surroundings and hinterland through promotion of seaborne trade. They handle 95 per...

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08 December 2015

Performance

Report No. 34 of 2015 - Performance Audit on Renewable Energy Sector in India Union Government, Ministry of New and Renewable Energy

financial institutions; and (iii) promoting private investment through fiscal incentives, tax holidays, depreciation allowance and remunerative return s for power fed into the grid. 5 Solar–7,48,990 MW, Biomass-17,981 MW, Small Hydr o-19,749 MW, Wind (at 80 metres)-1,02,788 MW. 6 RE,...............

Sector:

Power & Energy

Chapter 8 - National Biogas and Manure Management Programme

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Chapter - VIII National Biogas and Manure Management Programme 1. Introduction The Central Sector Scheme on National Biogas and Manure Management Programme (NBMMP) mainly catered to setting up of family type biogas plants. It has been under...

Chapter 7 - Solar Photovoltaic Systems

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below: Madhya Pradesh Excess amount of? 1.26 crore received from MNRE and Madhya Pradesh Jail Department towards installation of 126 SPPs, was not returned by Urja Vikas Nigam Ltd, Bhopal. Further, excess amount of 0.07 crore received as beneficiary share from Commissioner Nagar Nigam,...............

Chapter 3 - Solar Power

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34 of 2015 Chapter III claimed by the project developer in their income tax returns. IREDA observed (July 2013) that RIL was claiming depreciation at a higher rate i.e. 15 per cent instead of 7.69 per cent in its income tax returns. Audit observed that RIL had violated the above condition by...............

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18 May 2015

Performance

West Bengal

Report of 2014 - Performance Audit on Urban Local Bodies of Government of West Bengal

This Report has nine chapters containing observations of audit on accounting procedures and financial management,receipts,establishment,material management and execution of works,implementation of schemes,Performance Audit as well as other important ...

Chapter 2 - Accounting Procedures and Financial Management

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or by serving a demand notice, or by distraint and sale of a defaulter’s movable property, or by attachment and sale of a defaulter’s immovable property, or by attachment of rent due in respect of land or building, or as a public demand under the Bengal Public Demands...............

Chapter 8 - Performance Audit

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[Paragraph 8.1.6.1(b)] There was shortfall of? 20.22 crore in collection of property tax during 2007- OS to 2011-12. [Paragraph 8.1.6.3(c)] Due to non-renewal of trade licenses, the municipality suffered loss of revenue amounting to 19.31 lakh. [Paragraph 8.1.6.3(d)] The authorized...............

Chapter 9 - Other Important Cases

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Audit scrutiny also revealed that the market value of the property (on which development project was undertaken on BOT model) in 2005 was 45.92 crore and KMC leased out such a prime land at a price below the market value as it could receive only three crore till date. KMC, therefore, did...............

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23 February 2015

Performance

West Bengal

Report of 2014 - Performance Audit on Panchayati Raj Institutions of Government of West Bengal

iv) Report return v) Field visit (Source: Replies of DPCs) In the 11 Districts, functioning of DPC could not be ensured due to absence of 800 crore, constituting around 5 per cent of the State's own net tax revenue, to PRIs and ULBs in the ratio of 76:24 respectively for the year 13 Table...............

Chapter 2 - Financeial Management

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The GPs are authorised to collect taxes, rates and fees and are also empowered to lease out immovable assets like markets, lands, ponds and tanks. Scrutiny of Demand and Collection Register revealed that 1920 GPs could collect only 26.98 crore as land and building tax against a total demand...............

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31 July 2015

Compliance Performance

Maharashtra

Report No. 6 of 2015 - Performance and Compliance Audit on Panchayati Raj Institutions and Urban Local Bodies of Government of Maharashtra

For this purpose, one per cent additional stamp duty is collected by Revenue Department over and above the prescribed rate on transactions of immovable properties as stamp duty grant for disbursement to the ZPs. Of the total stamp duty grant so received from GoM, 50 per cent of the grant is...............

Chapter 4 - PerformanceAudits

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There are 238 MCs1 in the State as on March 2015. The revenue receipts of MCs include property tax, water charges, lease and rental income and other miscellaneous fees that MCs are authorised to levy and collect as per MMC Act. The Government of Maharashtra (GoM) also releases compensatory...............

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