Audit Reports

In addition, data from government documents and reports 1 have also been used to analyse performance of I ndian Railways during 2017 -18. 1.1 Summary of Current Year’s Fiscal Transactions The following Tables present the summary of Indian Railways fiscal transactions during 2016 -17 and 2017......

The report focuses on financial performance of Indian Railways with reference to the previous year, as well as the overall trends . It also contains the results of the analysis of the impact of concessions allowed to various categories of passengers. summary of conclusion s Since 2016 -17 ,......

1.3 .1 NCT of Delhi ’s own resources The NCT of Delhi’s performance in mobili sation of resources is assessed in terms of its own resources comprising own tax and non -tax sources. 1.3.1.1 Tax revenue The gross collection in respect of major taxes and duties are given in Table 1.5 which......

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

test checked, approximately 62 per cent was committed expenditure (expenditure incurred on Salary and Wages, Pensions, Interest and subsidies). PERFORMANCE AUDIT SCHOOL EDUCATION DEPARTMENT 1.3 Performance Audit of “Implementation of Rashtriya Madhyamik Shiksha Abhiyan” 1.3.1......

This Report contains two performance audits and eleven compliance audit paragraphs. As per the existing arrangements, the draft compliance audit paragraphs and performance reviews were sent to the concerned Secretaries/ Principal Secretaries to the State Government by the Principal......

OF CONTENTS Paragraph Particulars Page Prefacevii Executive Summaryix Chapter-I : Social Sector 1.1Introduction 1 1.2Planning and conduct of Audit 1 Performance Audit School Education Department 1.3 Implementation of Rashtriya Madhyamik Shiksha Abhiyan 2 Compliance Audit Paragraphs Urban......

(iii) Undue benefit to the Contractor: (a) Performance guarantee not obtained As per the CPWD Manual, the successful tenderer (hereafter referred to as the contractor) should deposit an amount equal to five per cent of the tendered and accepted value of the work (without limit) as......

4.8 Performance of State PSUs Financial position and working results of the six State PSUs as per their latest finalised accounts as of 30 September 2018 are detailed in Appendix-4.1.3. The SPSUs are expected to yield reasonable return on investment made by Government in them. The total......

2. This Report contains significant results of performance audit and compliance audit of the Departments of the Government of Mizoram under Social, General, Economic and Revenue Sectors including the School Education Department, Urban Development and Poverty Alleviation Department, Higher and......

1.4.1 State’s Own Resources As the State’s share in central taxes and GIA is determined on the basis of recommendations of FC, the State’s performance in mobilisation of additional resources should be assessed in terms of its own resources comprising revenue from its Own Tax and Non-Tax......

The accounts depict the working results of financial operations of the departmental undertakings indicating their performance and efficiency in conducting business. In the absence of timely finalisation of accounts, the investment of the Government remains outside the scrutiny of State......

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

G.11022/20/ 2016-FMC07.09.17 7.99 4.FFC Performance Grant (2016-17)31.03.17 05.05.17 05.07.17 4.71No. G.11022/20/ 2016-FMC07.09.17 4.71 Sub-Total 12.70 Sub-Total 12.70 Grand Total 26.46 Total -26.46 Source: Departmental records It was observed that against the receipt of ` 26.46 crore under the......

This chapter contains fin dings on two Performance Audit viz., ‘Creation, Maintenance and Management of Tour ism Infrastructure in Nagaland’ and ‘Activities of Nagaland State Transport Departm ent’. Besides, four compliance audit paragraphs also features in the Chapter. Performances......

This Chapter contains fin dings on the performance audit of ‘Implementation of Right of Children to Free and Co mpulsory Education Act, 2009’ and three compliance audit paragraphs. Performance Audit SCHOOL EDUCATION DEPARTMENT 1.3 Implementation of Right to Education Act, 2009 To make......

ix EXECUTIVE SUMMARY This Report is arranged in six chapters. Chapter I deals with Social Sector contains Performance Audit of Implementation of Right to Education Act, 2009 and three Compliance Audit paragraphs. While Chapter II deals with Economic......

0.5 -3.35 -4.5 -5 -4 -3 -2 -1 0 1 2011-12 2012-13 2013-14 2014-15 2015-16 Chart Title overall profit earned during the year by working SP SUs 3.1.14 Performance of SPSUs The financial position and working results of worki ng Government Companies and Statutory Corporations are detailed in Appendix......

to Paragraph (s) Page (s) Preface vii Executive Summary ix CHAPTER I – SOCIAL SECTOR Introduction 1.1 1 Planning and Conduct of Audit 1.2 1 Performance Audit SCHOOL EDUCATION DEPARTMENT Implementation of Right to Education Act, 2009 1.3 2 Compliance Audit paragraphs DEPARTMENT OF......

The objective of the audit was to assess adequate p rovision/availability of mandatory/recommended security equipment/infrastruc ture/technology, performance of the existing monitoring mechanism and availability of adequate and trained security personnel to ensure effective security at the......

At the same time, as per clau se 3.3.2, the cost of extension of Performance Bank Guarantee (PBG) is on OPaL’s accou nt in case delay is attributable to it. In such a scenario, OPaL adopted this logic for reimbursement of insurance cost during extension period of the contract and also as......

towards default in submission of Performance Security. 247.36 303.60** TOTAL 2081.60 1979.70 * Amount accepted by the Management of OMDC is `9.23 lakh. The balance amount is under recovery. ** Including amount of `56.24 lakh towards interest. Report No. 13 of 2019 221 Appendix-II (Referred to......

for each type of loan, payment of gratuity was not made from HR module, tour advance/ travelling advance could not be applied through application, performance appraisal of below executive employees was not through application. Conditions of civil projects were not mapped leading to calculation......

ATNs on 4 transaction audit/compliance audit paragraphs/revie ws contained in the last five years’ Audit Reports (Commercial) and 1 Performance Audit Report (Report No. 16 of 2017) relating to the PSUs under the administrative contr ol of various Ministries, as detailed in......

OF SHIPPING 9.1 Improper estimate in quoting prices for construction of double- ended Ro-Ro Ferry vessels Cochin Shipyard Limited 137 9.2 Payment of Performance Related Pay in violation of DPE Guidelines The Shipping Corporation of India Limited 138 Chapter X MINISTRY OF STEEL 10.1 Operational......

delay in completion + ` `` `15.45 crore Bonus paid Report No. 13 of 2019 133 performance BG of `5.10 crore of the contractor against the work executed and equipment supplied by it till completion of the project. An a mount of `36.76 crore was paid to the contractor upto 31 December 2017 against......

CHAPTER IX: MINISTRY OF SHIPPING Report No 13 of 2019 138 The Shipping Corporation of India Limited 9.2 Payment of Performance Related Pay in violatio n of DPE Guidelines As per DPE guidelines, profits from only the core business activities of the CPSEs were to be considered for......

In addition to the audit of the selected units above, Audit undertook a Performance Audit on “Assessment and Implementation of Guidance Market Value” in Karnataka . The audit findings involving ` 158.36 crore pertaining to the Performance Audit and also a few illustrative cases of non/short......

State Excise Department 19 Total 35 1.5.4 Response of the Departments to the Draft Audit Paragraphs Draft Paragraphs/ Performance Audit Reports proposed for inclusion in the Audit Report are forwarded by the Principal Accountant General to the Additional Chief Sec retary/Principal......

Penalty of ` 0.20 crore and interest of ` 1.08 crore was also applicable in this regard. Total dues worked out to ` 3.23 crore . A Performance Audit 40 conducted on “Input Tax Credit under KVAT Act , 20 03” for the period 2010 -2012 had pointed out similar cases with money value of ` 97.53......

tax credit 2.1 4 25 CHAPTER-III : Stamp Duty and Registration Fee Tax administration 3.1 27 Internal Audit 3.2 27 Results of Audit 3.3 27 Paragraphs Performance Audit on “Assessment and Implementation of Guidance Market Value” in Karnataka 3.4 29 Short -levy of Stamp Duty and Registration Fee......

vii OVERVIEW This Report contains 15 paragraphs including two Performance Audits. Observations relating to non/short-levy of tax, interest, penalty, revenue foregone, etc. amounted to ` 595.66 crore. Some of......

The Report contains significant results of the Performance Audit and Compliance Audit of the Departments of Government of Karnataka under Revenue Sector, including Commercial Taxes Department, Department of Stamps and Registration and Department of Mines and Geology. The instances mentioned in......