Audit Reports

In view of the above factors, a Performance Audit on “Asses sment of environmental impact due to mining activities and its mitigation in Coal Ind ia Limited and its Subsidiaries” was conducted. The Report on the Performance Audit cont ains nine specific recommendations. The significant audit......

Further developments are a waited (March 2019). In the C&AG’s Performance Audit Report No. 9 of 201 1-12, it was recommended that proper records of topsoil storage and use should be maintained. 6.1.2 We also observed that as at the end of March 201 8, in three mines of WCL although 75.30......

iii Preface This Report of the Comptroller & Auditor General of India contains the results of the Performance Audit on “Assessment of Environmental I mpact due to Mining Activities and its Mitigation in Coal India Limited and its Su......

DPE has also incorporated C orporate Governance as a performance parameter in the MoUs of all CPSEs. In so far as listed CPSEs are concerned, they are required to comply with the SEB I guidelines/regulations on Corporate Governance in addition to complying with provisions in DPE guidelines.......

2 National Fertilizers Limited (Standalone and Consolidated Financial Statements) Non-compliance to the DPE guidelines in working out the Performance Related Pay resulted in overstateme nt of Other Financial Liabilities and understatement o f Profit by ` 10.64 crore. Unlisted Government......

Report No. 18 of 2019 1 Financial Performance of Central Public Sector Enterprises CHAPTER I 1.1 Introduction This Report presents the financial performance of G overnment Companies,......

An integrated public sector ‘oil ma jor’ is proposed to be created which will be able to match the performance of inte rnational and domestic private sector oil and gas companies.  The Exchange Traded Fund (ETF), comprising shares o f ten CPSEs, has received overwhelming response in......

18 of 2019 105 performance and cash flows. Companies adopting Ind AS in Phase-II shall disclose reconciliation of their equity reported as per IGAA P on 01 April 2016 and on 31 March 2017 with equity as per Ind AS on the same date. Ind AS 101 provides for optional exemptions and man datory......

Report No. 18 of 2019 i Contents Preface v Executive Summary vii Chapter I Financial performance of Central Public Sector Enterprises 1.1 Introduction 1 1.2 Investment in Government Companies and Corporations 4 1.3 Return on......

Report No. 18 of 2019 128  Performance in terms of timely completion of projec ts in collaboration with universities/institutes was satisfactory in case of ITI Limited, Engineers India Limited, Nuclear Power Company of India Limited, Hi ndustan Petroleum Corporation Limited and Steel......

This chapter contains one Performance Audit (PA) on ‘NAB ARD assisted Rural Infrastructure Development Fund (RIDF) for rural co nnectivity in Assam’ and four Compliance Audit paragraphs. The major audit observations are discussed in succe eding paragraphs. PERFORMANCE AUDIT Finance......

This Report contains 25 paragraphs including 21 Com pliance Audit paragraphs and four general paragraphs. Performance Audits on two topics (Social Sector: one and Economic Sector: one) are also included in the Repo rt. The draft audit paragraphs and draft Performance Audit Reports were sent to......

TABLE OF CONTENTS Paragraph Page(s) Preface - v Overview - vii CHAPTER-I SOCIAL SECTOR Introduction 1.1 1 Planning and conduct of Audit 1.1.1 1 PERFORMANCE AUDIT Urban Development Department and Guwahati Developme nt Department Performance Audit on Delivery of Core Basic Services by Urban......

Report for the year 2017-18 (Revenue Sector) 84 Performance Audit on “Functioning of Mines and Geol ogy Department” involving tax effect of ` 1,476.21 crore is discussed in the following paragraphs. The cases pointed out are based on the test check conducted by audit. The Department may......

the issues raised by Audit 1.8 15 Position of Inspection Reports 1.8.1 15 Recovery in accepted cases 1.8.2 15 Action taken on the recommendations on performance audit accepted by the Departments/Government 1.9 Audit planning 1.10 16 Results of audit 1.11 16 Coverage of this Report 1.12 16......

vii OO VV EERR VV IIEEWW This Report contains one Performance Audit on “Functioning of Mines and Geology Department” and 27 illustrative audit paragraphs relating to non/short levy of taxes,......

Corporation Mining Engineer Magnetic Ink Character Recognition MOs Mining Officers MV Act Motor Vehicles Act, 1988 NOC PA No Objection Certificate Performance Audit PAC Public Accounts Committee PAG Principal Accountant General (Audit) PGT Passengers and Goods Tax PL Proof Litre PMVT Act Punjab......

In addition , one performance au dit on “W orking of Chaudhary Charan Singh Haryana Agricultural University ” were also conducted . 1.6 Significant audit observations and response of Government to audit In the last few years, Audit has reported on several significant deficiencies in......

The Report contains significant results of the performance audit and compliance audit of the departments/autonomous bodies of Government of Haryana under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came to......

However, ATNs on the Reports were delayed in respect of 16 paragraphs and two Performance Audits (PAs) included in the Reports of the CAG of India on the Revenue Sector of the GNCTD for the years ended 31 March 201 3, 201 4, 201 5, 2016 and 2017 placed before the State Legislative Assembly......

Undertaking s 2.1.2.5 42 Reconciliation with Finance Accounts of GNCTD 2.1.2.6 43 Submission of accounts by Power Sector Undertaking s 2.1.2.7 43-44 Performance of Power Sector Undertaking s 2.1.2.8 -2.1.2.19 44-53 Comments on Accounts of Power Sector Undertakings 2.1. 2.2 0 53 Follow up action......

- assessment, short payment/l oss of revenue, interest and penalty and Chapter I I relating to Social and Economic Sectors ( PSUs ) contains one Performance Audit and two paragraphs involving ` 458.56 crore . Some of the major findings are mentioned below: Chapter -I: Revenue Sector The to......

The financial performance of the State has been assessed based on the KFRA, budget docu ments, Fourteenth Finance Commission Report (XIV FC) and other financial data obtained from various Go vernment departments and organis ations. The R eport is structured in three chapters. Chapter I is based......

5. The Report s containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Compani es, Local Bodies, Panchayat Raj Institutions and the report containing observations......

Assuming that Gross State Domestic Product (GSDP) is the good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non -tax revenue, revenue and capital expenditure, internal debt and revenue and fiscal defi cits have been presented as percentage to......

4. The Report containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented......

141 3.1 Statement showing names of bodies and authorities, the accounts of which were not received as of March 201 8 149 3.2 Statement showing performance of Autonomous Bodies 150 3.3 Statement of finalisation of pro forma accounts and Government investment in departmentally managed......