Audit Reports

29 June 2015

Compliance Performance

Kerala

Report No. 3 of 2015 - Performance and Compliance Audit on Local self-Government Institutions of Government of Kerala

Accordingly, the PRIs were required to maintain ten registers of which nine were for accounting immovable assets. The Govern ment issued instructions in July 2011 for the maintenance of Asset Register s howing the four categories of lands under their control and possession. While giving in...............

Download Full Report _{(PDF 2.8 MB)}

29 July 2015

Compliance Performance

Karnataka

Report No. 2 of 2015 - Performance and Compliance Audit on Panchayat Raj Institutions and Urban Local Bodies of Government of Karnataka

Report No.2 of the year 2015 4 1.6 Release of additional stamp duty Under Section 205 of the KPR Act, 1993, the duty on transfers of immovable property shall be levied in the form of a surcharge at the rate of three per cent of the duty imposed by the Karnataka Stamp Act, 1957 on...............

Index of Report No. 2 of 2015 - Performance and Compliance Audit on Panchayat Raj Institutions and Urban Local Bodies of Government of Karnataka

_{(PDF 4.11 MB)}

3 Report No. 2 of the year 2015 1.6 Release of additional stamp duty Under Section 205 of the KPR Act, 1993, the duty on transfers of immovable property shall be levied in the form of a surcharge at the rate of three per cent of the duty imposed by the Karnataka Stamp Act, 1957 on instruments of...............

Chapter 3 of Report No. 2 of 2015 - Performance and Compliance Audit on Panchayat Raj Institutions and Urban Local Bodies of Government of Karnataka

_{(PDF 0.65 MB)}

GP Assets Master As per Rule 69 of B&A Rules, every GP shall maintain asset register for both movable and immovable properties in the prescribed formats. Pancha Tantra, being an accounting software, necessitates the capturing of all the assets of the GPs so that the balance sheet of the GP...............

Chapter 6 of Report No. 2 of 2015 - Performance and Compliance Audit on Panchayat Raj Institutions and Urban Local Bodies of Government of Karnataka

_{(PDF 0.3 MB)}

institutions As per Section 72(2) of the Karnataka Municipalities Act, 1964, prior permission of Government is to be obtained before transfer of any immovable property. It was seen from the records of CMC, Ilkal that in contravention of Section 8(2) of the Act, the CMC had passed resolutions to...............

Download Full Report _{(PDF 4.11 MB)}

06 August 2015

Performance

Report No. 22 of 2015 - Performance Audit on Union Government, Ministry of Power

Thermal Power Station (RTPS 2 x 600 MW) 21 Monitoring Mechanism 24 Impact Analysis 26 Cost overrun 26 Surplus power 27 Loss of additional Return on Equity 28 Performance of the units co mmissioned under XI plan 28 Capacity utilisation 28 Auxiliary power consumption 29 Fuel consumption...............

Sector:

Power & Energy

Download Full Report _{(PDF 4.7 MB)}

31 July 2015

Compliance

Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 2

An interim order was passed by the Supreme Court (December 2006) directing that the property should not be sold. HAL subsequently filed an application (June 2008) in the Supreme Court requesting for taking over the Mill as SPV/JV. Supreme Court ordered (22 July 2008) that if the petitioner...............

Sector:

Industry and Commerce

Chapter 5 - Ministry of Steel

_{(PDF 0.12 MB)}

Report No. 21 of 2015 (Volume II) (-N CHAPTER V: MINISTRY OF STEEL Steel Authority of India Limited 5.1 Investment ofSA IL in Joint Ventures 5.1.1 Introduction Steel Authority of India Limited (the company) had 23 Joint Venture Companies (JVCs)...

Chapter 4 - Ministry of Power

_{(PDF 0.1 MB)}

Report No. 21 of 2015 (Volume II) CHAPTER IV: MINISTRY OF POWER Damodar Valley Corporation 4.1 Metering and Billing 4.1.1 Introduction Damodar Valley Corporation (Corporation) supplies power in accordance with the provision of the DVC Act, to...

Download Full Report _{(PDF 0.66 MB)}

31 July 2015

Compliance

Report No. 21 of 2015 - Compliance Audit on Union Government, Commercial Volume 1

Further, safeguarding property of the Company through CISF was a critical issue for the organization and as such expenses on CISF should have been considered an obligatory expenditure of BCCL. •Salaries and wages of BCCL’s own employees which stood in the range of `1751.52 crore and ` 4465.65...............

Sector:

Industry and Commerce

Chapter 2 - Ministry of Civil Aviation

_{(PDF 0.17 MB)}

Thus the asset value on which DIAL is entitled for a fair rate of return stands diminished by the amount of DF. AERA has not allowed any depreciation on such DF funded assets. Hence, to that extent, burden on the travelling public through aeronautical tariffs, has been reduced permanently for all...............

Chapter 3 - Ministry of Coal

_{(PDF 0.14 MB)}

Further, safeguarding property of the Company through CISF was a critical issue for the organization and as such expenses on CISF should have been considered an obligatory expenditure of BCCL. Salaries and wages of BCCL’s own employees which stood in the range of 1751.52 crore and ?...............

Chapter 5 - Ministry of Consumer Affairs, Food and Public Distribution

_{(PDF 0.08 MB)}

Report No. 21 of 2015 (Volume I) CHAPTER V: MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION j Central Warehousing Corporation 5.1 Lack of transparency in awarding Strategic Alliance Management contracts Central Warehousing Corporation ...

Download Full Report _{(PDF 0.83 MB)}

27 July 2015

Compliance

Report No. 18 of 2015 - Compliance Audit on Union Government, Civil

on Non-Plan Expenditure in July 2011 and availability of funds resulting in a committed liability of ` 41.71 crore due to continued hiring of the property without an exit clause. (Paragraph 5.1) Ministry of Finance Insurance Regulatory and Development Authority Avoidable expenditure on service...............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 9 - Ministry of Human Resource Development

_{(PDF 0.07 MB)}

Report No. 18 of 2015 CHAPTER IX : MINISTRY OF HUMAN RESOURCE DEVELOPMENT National Institute of Technology, Meghalaya 9.1 Avoidable Extra Liability The Institute incurred avoidable extra liability of \' 12.67 crore due to inept handling of...

Chapter 3 - Ministry of Consumer Affairs, Food and Public Distribution

_{(PDF 0.05 MB)}

Report No. 18 of 2015 CHAPTER III : MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION Department of Consumer Affairs 3.1 Unfruitful expenditure With a view to strengthening weights and measures infrastructure in the States, the...

Chapter 8 - Ministry of Home Affairs

_{(PDF 0.06 MB)}

Report No. 18 of 2015 CHAPTER VIII : MINISTRY OF HOME AFFAIRS Directorate of Forensic Science Services 8.1 Poor planning leading to non-fulfilment of scheme objectives The scheme of creation of ‘Regional Forensic Science Laboratories/District...

Download Full Report _{(PDF 1.52 MB)}

24 August 2015

Compliance Performance

Odisha

Report No. 3 of 2015 - Performance and Compliance Audit on PSU of Government of Odisha

Januar y and June 2011 respectively, leaving out major part of collateral security valued at ` 0.63 crore on the plea that these were agricultural property/dwelling house which were not easily enforceable.  Failure of the Corporation to initiate timely action for seizure of the unit along...............

Chapter 3 - Compliance Audit Observations

_{(PDF 0.12 MB)}

January and June 2011 respectively, leaving out major part of collateral security valued at 0.63 crore on the plea that these were agricultural property/dwelling house which were not easily enforceable. Failure of the Corporation to initiate timely action for seizure of the unit along...............

Download Full Report _{(PDF 3.93 MB)}

17 August 2015

Performance

Uttar Pradesh

Report No. 4 of 2015 - Performance Audit on PSUs of Government of Uttar Pradesh

incorrect address of the consumer, Consumer died, no property found in the name of consumer etc. No action to address the defici encies in the RCs pointed out by the DAs was taken b y these divisions due to which recovery of dues amounting to ` 15.51 crore remained unrecovered and...............

Chapter 3 - Transaction Audit Observations

_{(PDF 0.24 MB)}

CHAPTER-III Transaction Audit Observations Chapter - III -Transaction Audit Obsen’ations CHAPTER HI 3. Transaction Audit Observations_ Important audit findings noticed as a result of test check of transactions made by the State Government...

Chapter 2 - Performance Audit relating to Government Companies

_{(PDF 0.49 MB)}

incorrect address of the consumer, Consumer died, no property returned by the found in the name of consumer etc. No action to address the deficiencies in the District Authorities RCs pointed out by the DAs was taken by these divisions due to which during 2010-14 remained unrecovered...............

Appendices

_{(PDF 0.89 MB)}

Liabilities Parishad Fund 3275.04 3719.70 4180.38 Surplus - - - Borrowings - 90.39 Deposits 137.64 121.26 331.11 Reserve for maintenance of unsold property - - Current Liabilities (including Registration Fee) 3379.60 3692.93 4616.73 Excess of assets over liabilities - - Total A 6792.28 7624.28...............

Download Full Report _{(PDF 2.74 MB)}

08 July 2015

Compliance Performance

Mizoram

Report No. 2 of 2015 - Performance and Compliance Audit on Social and Economic Sector of Government of Mizoram

(Paragraph 2.4.9.9.2) 2.4.1 Introduction A disaster is an event or series of events, which gives rise to casualties and damage or loss of property, infrastructure, environment, essential services or means of livelihood on a scale that is beyond the normal coping capacity of the affected...............

Chapter 2 - Social Sector

_{(PDF 0.57 MB)}

(Paragraph 2.4.9.9.2) 2.4.1 Introduction A disaster is an event or series of events, which gives rise to casualties and damage or loss of property, infrastructure, environment, essential services or means of livelihood on a scale that is beyond the normal coping capacity of the affected...............

Chapter 3 - Economic Sector(Other than State Public Sector Undertakings)

_{(PDF 0.35 MB)}

CHAPTER-III ECONOMIC SECTOR (other than State Public Sector Undertakings) CHAPTER-III ECONOMIC SECTOR (Other than State Public Sector Undertakings) 3.1 Introduction This Chapter of the Audit report for the year ended 31 March 2014 deals with the ...

"Chapter 5 - Economic Sector (State Public Sector Undertakings) (Government Commercial and Trading Activities)"

_{(PDF 0.35 MB)}

5.2.17 Monitoring mechanism 5.2.17.1 Unbundling of the Power & Electricity Department As per Section 131 of Indian Electricity Act, 2003 “Any property, interest in property, rights and liabilities vested in the State Government under sub-section (1) shall be re-vested by the State...............

Executive Summary

_{(PDF 0.1 MB)}

EXECUTIVE SUMMARY EXECUTIVE SUMM ARY This Audit Report has been prepared in five Chapters. Chapters I to V deal with General, Social, Economic (other than Public Sector Undertakings), Revenue and Economic (Public Sector Undertakings) Sectors....

Chapter 4 - Revenue Sector

_{(PDF 0.32 MB)}

In order to improve the quality of handicraft product for which a specific number of bamboo species are being used and to give maximum benefits and return to the crafts-people and artisans Para 7.4.6 of the guidelines included the improvement of existing stock and variety of bamboo that is being...............

Appendices

_{(PDF 0.31 MB)}

Sector & Name Period of Year in Net Profit (+)/Loss (-) over Accounts Accumulated Capital Return Comments Capital return on which Net Profit/ Deprecia-Net Profit/ including Profit (+)/ on capital capital No. of the Company Accounts Loss before Interest capital employed4 audited Interest &...............

Download Full Report _{(PDF 9.72 MB)}

29 June 2015

Financial

Manipur

Report of 2015 - Financial Audit on State Finance of Government of Manipur

Based on the audited accounts of the Government of Manipur for the year ending March 2014,this Report provides an analytical review of the Annual Accounts of the State Government.The Report is structured in three chapters. Chapter I is based on the...

Chapter 1 - Finance of State Government

_{(PDF 17.66 MB)}

38.80 (-) 2.73 Total 196.04 267.05 368.07 332.83 472.73 42.03 (Source: Finance Accounts for the respective years) 8 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and agricultural income. 14 Chapter I: Finances of the State...............

Download Full Report _{(PDF 90.9 MB)}

Filter

Kerala

Karnataka

Odisha

Uttar Pradesh

Mizoram

Manipur