Audit Reports

Drug Inspectors affected activities like issue and renewal of licences, inspections, statutory sampling and consequently drug control in general . The Department stated (January 2018) that appropriate steps for appointment of 79 Drug Inspectors had already been taken to tide over the......

Chapter 3: Compliance Audit 83 The objective was formulating the policy and the general proposal in respect of the development of land and indicating broadly the manner 5 in which the land is proposed to be used. It was observed that out of total 17,220.04 acres (51 mouzas) of land under the......

1 Chapter 1: Overview of the General and Social Sector 1.1 About this Report This Report covers matters arising out of the audit of State Government Departments and Autonomous......

Additional ADM Additional District Magistrate ADR Adverse Drug Reaction ADSR Additional District Sub-Registrar AE Assistant Engineer AG Accountant General AMC ADR Monitoring Centre AMC Asansol Municipal Corporation ASHA Accredited Social Health Assistant Asstt. Assistant AT Assistant Teacher......

vii Overview This Report of the Comptroller and Auditor General of India relates to matters arising from performance audit of selected programmes/ activities and Government organisations and compliance......

i Table of Contents Paragraph Page Preface v Overview vii Chapter 1: Overview of the General and Social Sector 1 Chapter 2: Performance Audits Health & Family Welfare Department Drug Control in West Bengal 2.1 7 Food & Supplies......

Preface This Report on General and Social Sector for the year ended March 2017 has been prepared for submission to the Governor of West Bengal under Article 151of the......

APPENDIX 1.1 A brief profile of West Bengal (Refer Profile of West Bengal) A General Data Figures Particulars No. 88,752 Sq. km. 1. Area Population 2. As per 2001 Census As per 2011 Census Density ofPopulation (as per 2001......

After verification, these should be forwarded to the Accountant General (A&E). Through the UC, the grantor obtains assurance about non-diversion and proper utilisation of the funds. Any delay or inaccuracy in such reporting undermines this control mechanism. The year-wise position of......

Its ratio to total expenditure stood at 7.74 per cent, which was much lower than the combined average (19.70 per cent) of General Category States. Devolution to the State was enhanced to the tune of ?7,461 crore in 2016-17 on the basis of recommendation of 14th Finance Commission. This however......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether (i) the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act, (ii) the expenditure required to be charged under the......

LIST OF ABBREVIATIONS USED Abbreviations Full form A&E Accounts & Entitlement Autonomous Body Abstract Contingent Aggregate Expenditure Accountant General Atal Mission for Rejuvenation and Urban Transformation Above Poverty Line Border Area Development Programme Bengal Aerotropolis Projects......

been carried out in line with the Regulations on Audit and Accounts, 2007 and Performance Auditin g Guidelines 2014 of the Comptroller and Auditor General of India. National Aluminium Company Limited (NALCO), a Centr al Public Sector Enterprise was incorporated on 7 January 1981, with its......

diagrammatic presentation is given below: Picture 1: Diagrammatic representation of key units and processes 1 Rolled coils are used in commercial and general e ngineering applications like bus bodies, fan blades, cladding in buildings, aluminium composite panels etc. 2 Chequered sheets are mostly......

Report No. 7 of 2019 1 Chapter 1: Background Oil and Natural Gas Corporation Limited (ONGC), an integrated exploration and production company (hereinafter referred to as ‘Company’), contributes 64 per cent of India’s hydrocarbon output...

Performance Audit Report on Marine Logistics Operations in ONGC has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Audit has been carried out in line with the Regulations on Audit and Accounts,......

Report No. 7 of 2019 51 Chapter 8: Audit Conclusion and Recommendations Audit Conclusion ‘Marine Logistic operations’ is a vital support service for the offshore operations of the Company through deployment of vessels. It included storing,...

The performance of Marine Logistics Operations of the Company in the western offshore was reviewed by the Comptroller and Auditor General of India in Audit Report No. 4 of 2002 and the action taken on the Report were discussed in Report No.6 of 2005 (Commercial). This Report examines......

Report No. 7 of 2019 17 Chapter 5: Deployment of Vessels Optimum deployment of vessels (hired/owned) for earmarked duties is necessary for economic, efficient and effective operation of marine logistics. Audit analysed the deployment of vessels by...

Report No. 7 of 2019 41 Chapter 7: Safety, Security, Environment and other issues 7.1 Non adherence to procedures laid down in Marine Operations Manual by vessel operators leading to compromise of safety in Marine logistics operation The safety zone ...

(iii) Force majeure clause not included in the contract Contrary to the model contract between ship owners and ONGC prepared by Director General (Shipping) wherein a vessel could be de-hired in the inverse order of their hire dates in the eventuality of vessels being rendered surplus due to......

Audit examined measures taken by the C entral and State Governments to raise awareness among Government officials, stakeho lders and general public and also the existence and effectiveness of structures for e ncouraging stakeholder consultations and partnerships. Report No. 8 of 2019 Preparedness......

Audit examination of preparedness in the Health sector broadly addresses the same aspects as discussed in previous chapters with respect to SDGs in general. 5.2 Institutional Arrangement for Integrating Goal 3 in Government Planning One of the issues checked during audit was whether mechanisms......

Based on the recommendations of the IAEG-SDGs, a GIF with 232 global indicators was adopted by the UN General Assembly in July 2017. In the GIF, based on their level of methodological develop ment and data availability, indicators were categorised, as Tier-I, Tier-II and Tier-III 15. Examination......

New Delhi Dated: Director General of Audit Countersigned New Delhi Dated: (RAJIV MEHRISHI) Comptroller and Auditor General of India (Central Expenditure) (SUNIL......

of 2019 Preparedness for the Implementation of SDGs v Executive Summary Introduction A) The 2030 Agenda/SDGs The 70 th Session of the United Nations General Assembly (Se ptember 2015) adopted a resolution titled ´ Transforming our World: the 2030 Agenda for Sustain able Development’ consisting......

Preparedness for the Implementation of SDGs 1 Chapter-I: Overview and Audit Approach 1.1 Introduction The 70 th session of the United Nations (UN) General Assembly held on 25-27 September 2015, adopted the resolution titled ´ Transforming our World: the 2030 Agenda for Sustainable Development......

Audit Report on Operational Performance of NMDC Limited has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Audit has been carried out in line with the Regulations on Audit and Accounts,......

The Management stated (March 2018) that TEFR provid ed a conceptual framework with assessment of available technologies, preparation o f general layout with requirement of raw material, land, water, power and other infrastr ucture and would be the basis for investment decision. With passage of......

New Delhi Dated: 30 May 2019 (VENKATESH MOHAN) Deputy Comptroller and Auditor General (Commercial) Countersigned New Delhi Dated: 31 May 2019 (RAJIV MEHRISHI) Comptroller and Auditor General of......

The production and sale of Iron ore by the Company was reviewed by the Comptroller and Auditor General of India and the audit findings wer e included in Report No . 20 of 2012-13 (Commercial). This Report examines the production, evacuation and sale of Iron ore, business diversification......

The mines are headed by Executive Directors/ General Managers who report to Director (Production)/ Director (Commercial) for day to day operations. 1.3 Audit objectives The main objectives of the Performance Audit were t o assess whether: (i) the Company achieved its targets for production,......

6 Drawings include general arrangement drawings and a ssembly drawings for mechanical, structural and electrical components. Report No. 5 of 2019 14 2.2.2 Procurement, Performance and Availability of Heavy Earth Moving Machinery The requirement of Heavy Earth Moving Machinery (HEMM) viz. Shovels......

L\fd. (DPPL) Assessmen\f Years: 2011-12 \fo 2014-15 T\be assessee \bad provided t\be general conditions of t\be agreement under w\bic\b it \bad to receive t\be income. No bifurcation of actual amount received against overflow was available on record. As a result\f t\be amount received from......

Year\b 2012-13 to 2014-15 As per \becti\fn 13(8) read with pr\fvisi\fn \ff secti\fn 2(15) \ff the Act, advancement \ff any \fther \fbject \ff general public utility shall n\ft be a charitable purp\fse if it inv\flves the carrying \fn \ff any activity in the nature \ff trade, c\fmmerce \fr......

Excise and Service Tax) 132 G\fossary AC Assis\fan\f Commissioner ACES A\b\foma\fion of Cen\fral Excise and Service Tax ADG Addi\fional Direc\for General ATM A\b\foma\fed Teller Machine ATN Ac\fion Taken No\fe BAS B\bsiness A\bxiliary Service BE B\bdge\f Es\fima\fes BIFR Board for Ind\bs\frial......

Audit Universe and Extent o\b Audit 2.1 Audit Mandate Ar\ficle 149 of \fhe Cons\fi\f\b\fion of India provides \f ha\f \fhe Comp\froller and A\bdi\for General of India (CAG) shall exercise s\bch powers and perform s\bch d\b\fies in rela\fion \fo \fhe acco\bn\fs of \fhe Union and of \fhe s\fa\fes......

organisa\fion are designed \f o address risks and \fo provide reasonable ass\brance \fha\f in p\brs\bi\f of \fhe en\fi\fy’s mission, \fhe following general objec\fives are being achieved:  f\blfilling acco\bn\fabili\fy obliga\fions;  complying wi\fh applicable laws and reg\bla\fions; ......

ral Goods and Service Tax Commissionera\fes, \fhere are 49 GST Appeal Commi ssionera\fes, 48 GST A\bdi\f Commissionera\fes and 22 Direc\fora\fes General/ Direc\fora\fes dealing wi\fh specific f\bnc\fion. Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 4 The overall......

To check \fhe c\brren\f s\fa\f\bs of moni\foring mechanism for Recovery of Arrears in \fhe Depar\fmen\f, we verified \fhe records in Direc \for General of Performance Managemen\f (DGPM) \bnder CBIC and Mon\fhl y Performance Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service......

The a\bdi\f has been cond\bc\fed in conformi\fy wi\fh \fhe A\bdi\fing S\fandards iss\bed by \fhe Comp\froller and A\bdi\for General of In......

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) (iii) Executive Summary Sec\fion 16 of Comp\froller & A\bdi\for General’s D\b\fie s, Power and Condi\fions of Service Ac\f, 1971 manda\fes CAG \fo a\bdi\f receip\fs payable in\fo Consolida\fed F\bnd of India......

Arrears of reven\be are \fracked by Tax Arre ar Recovery cell a\f apex level. The Minis\fry’s reply is general in na\f\bre as \fhere is no significan\f red\bc\fion in pending Appeal cases and amo\bn\f involved \fherein. D \bring o\br examina\fion, we observed \fha\f codal provisions in......

Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the findings on audit of the State Government units und er General Sector. During 2016-17, total budget allocation of the Stat e Government in the major departments under General Sector was ` 1,827.66 crore......

(as defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory A uditors, who are appointed by the Comptroller and Auditor General of India (C&AG) as per the provisions of Section 139 (5) or (7) of the Act. These financial statemen ts are subject to supplementary audit......

the action taken or proposed to be taken and submit the ‘Action Taken Notes’ to the Assembly Secretariat with a copy to Principal Accountant General and Secretary, Fina nce Department, within three months from the date of receipt of the Report. As per decision taken in the national level......

1 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with audit findings on State Government departments under the Social Sector. During 2016-17, total budget allocation of the Stat e Government in major...

v 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Arunacha l Pradesh under Article 151 of the Constitution of India for being......

Indian Standard BOQ Bill of Quantity BRC Block Resource Centre BRO Boarder Road Organisation BRTF Border Roads Task Force C&AG Comptroller & Auditor General of India CA Central Assistance CAMPA Compensatory Afforestation Fund Management and Plan ning Authority CAs Chartered Accountants CC Cement......

(Paragraph 2.6) Chapter-III: General Sector Compliance Audit Planning Department Border Area Development Programme (BADP) The Border Area Development Programme (BADP) was st arted during the Seventh Plan (1985-1990) with two-pronged approach of balanced d evelopment of sensitive border areas in......

2.2.7.4 Award of works without tendering Rule 129(vi), Rule 132(iv), (v), (vi), Rule 150 and Rule 151 of General Financial Rules (GFR) stipulate that no work shall commence without inviting tenders and there should be a formal execution of agreement with the contrac tors/suppliers for works......

Welfare 1.3, 1.4 Sports & Youth Welfare 1.5 Social Welfare, Women & Child Development 1.6 Education 2.3 Tourism 2.4 Agriculture 3.2 Secretariat General Administration 3.3, 5.2.23 Land Management 4.2, 4.3 Power 4.2.14, 4.2.15, 4.2.16, 4.2.17, 4.2.18, 4.2.19, 4.2.20, 4.2.21, 4.2.22 State......

contractor 2.4 52 Hydro Power Development Department Loss of Government money 2.5 53 Agriculture Department Irregular expenditure 2.6 55 CHAPTER-III: GENERAL SECTOR Introduction 3.1 57 Compliance Audit Paragraphs Planning Department Border Area Development Programme (BADP) 3.2 58 TABLE OF CONTENTS......

v Preface This Report of the Comptroller and Auditor General of India for the year ended March 2017 has been prepared for submission t o the Governor of the State of Uttarakhand under Article 151 (2)......

Limited BRO Border Road Organisation BSC Bridge Supervision Consultancy BT Black Top BTS Base Transceiver Station/System CAG Comptroller and Auditor General CAO Chief Agriculture Officer CBR California Bearing Ratio CEO Chief Executive Officer CSS-R Centrally Sponsored Scheme – Reconstruction......

However, the PIU did not blacklist the contractor and got the wo rk re-executed by the same contractor. General Manager, Uttar Pradesh Rajkiya Nirman Nigam (UPRNN) during site inspection observed (June 2017) that tile work in e xternal wall cladding was damaged at various places in newly......