Audit Reports

The Comptroller and Auditor General (C&AG) of Ind ia in its Performance Audit (PA) Report No. 7 of 2012-13 for the year ended March 20 12 highlighted the issues of lack of transparency and objectivity in the allocation proc ess of coal blocks and financial gains of `1.86 lakh crore to the..................

The operating system was IBM AIX wi th IBM DB2 as the relational database management system (RDBMS). The platform was develop ed in-house and was considered as mission-critical as it directly put an impact on th e primary function of the organisation. Ministry informed that a third party security..................

of 32 Schedule III mines/blocks, eight mines were such where environment clearance (EC) an d forest clearance (FC) had been received and substantial land had been acquired. Th ese mines could be opened/mined in 3-6 months period after obtaining mining lease (ML) and mine operation permission...................

 Conduct performance audit directly/indirectly or th rough third party. The above reveals that it was planned that the two offices i.e. NA and Coal Controller’s Organisation (CCO) were to be responsible for monit oring the adherence of CMDPA conditions by the allottees of..................

Thus, lack of ground equipment at various IAF bases adversely affected performance of C-17. In reply (April 2016), Air HQ accepted the fact. 3.1.4 Delay in creation of specialist infrastructu re Specialist technical and operational infrastructure such as hangars, ramp, taxiway, storage,..................

2 OEPs as per relevant order were Minister of Defence, Minister of Home Affairs, Minister of State in the Ministry of Defence, Chiefs of the three Defence Services, Defence Secretary, other Ministers of GoI, Senior Service and Civilian Officers who are connected with Defence Organisation..................

and its scope must be properly examined and justified before sanction is accorded by Competent Financial Authority (Scales of Accommodation for Defence Services 2009). The Policy Page of AFS, Bidar was revised (September 2010) and it became authorised for two Squadrons (Hawk Operating..................

 The middle office usually undertakes risk analysis, monitors and reports on portfolio- related risks and assesses the performance of debt managers against any strategic targets/benchmarks. In India, a number of entities are involved in publ ic debt management operations with their functions..................

The Performance A udit on Public Debt Management showed that:  The legal framework for debt management did not def ine the term public debt. The legal framework did not indicate clearly debt management objectives and borrowing purposes; and also did not provide for formulation of a debt..................

It is in this background that the topic of Public D ebt Management was selected for performance audit. 1 . 6 A u d i t M e t h o d o l o g y An introductory meeting was held with the Departmen t of Economic Affairs (DEA), Ministry of Finance (MOF) on 12 March 2014 and with the Rese rve Bank of..................

their reply stated (July 2015) that devolvem ent decision was taken after careful consideration of market conditions, bidding pattern and cash/budget management needs when the bidding in the auctions did not reflect the pri ce of the security. RBI reiterated (September 4 Auction Committee..................

8 Receipts of the Navy and Coast Guard 1.7 10 Response to Audit 1.8 11 Savings at the instance of Audit 1.9 12 About the Report 1.10 14 CHAPTER II: PERFORMANCE AUDIT ON CONSTRUCTION OF INDIGENOUS AIRCRAFT CARRIER Executive Summary 2.1 15 Introduction 2.2 18 Planning and Design 2.3 24 Carrier..................

17 of 2016 (Navy and Coast Guard) 73 CHAPTER IV: INDIAN NAVY 4.1 Extra expenditure in procurement of Magnetrons Integrated Headquarters, Ministry of Defence (Navy) procured Magnetrons for the refurbishment of Transmitter Rec eiver Units (TRUs) of Radar System of Sea King helicopters from a part..................

Some of the major findings included in the Report are discussed below. I Performance Audit on Construction of Indigenous Aircraft Carrier Project approval for construction of the Indigenous Aircraft Carrier had been accorded by the Cabinet Committee on Security in Ma y 1999, with revisions in..................

which are submit ted to the President of India under Article 151 of the Constitution of India, for laying them before each House of Parliament. Performance Audits are done through str uctured exercise by defining scope of audit, holding entry conference, sampling of units, exit conference,..................

The role of each Dte is explained in Annexure -II. 2.1.3 Scope of audit and audit methodology Performance review of DGR for the period 2010 -11 to 2014 -15 was carried out between May 2015 and September 2015, including two Director Resettlement Zones (DRZ) located at Lucknow and Pune. We..................

PA Report No. 18 of 2012 -13 Entire Report** Performance Audit of the Medical Establishments in Defence Services 30. Report No. 30 of 2013 2.1* Improper management of Defence land Report No . 19 of 201 6 (Defence Services) 123 Sl.No. Report No. and Year Para No. Subject 31. 2.3** Non..................

procurement of a mobile Nitrogen Gas Generator Plant 70 6.2 Infructuous procurement of material 71 CHAPTER VII -ORDNANCE FACTORY ORGANISATION 7.1 Performance of Ordnance Factory Organisation 73 7.2 Planning Extra expenditure due to delay in placement of order 81 7.3 Loss of savings due to..................

19 of 201 6 (Defence Services) vii This Report contains the results of audit of the financial transactions for the year ended March 2015 and performance reviews of projects/schemes of Ministry of Defence pertaining to Army, Ordnance Factories, Department of Defence, Department of Defence..................

Based on the sanction accorded by Ministry of Defence (MoD) in May 1992, for an amount ` 1.73 cror e, Defence Electronics Applications Laboratory (DEAL), Dehradun and M/s Bharat Electronics Limited, Panchkula (BEL) had jointly undertaken the development of CNR sets for Military operations. The..................

Report No. 19 of 2016 (Defence Services) 95 8.1 Delay in supply by Defence Public Sector Undertakings (DPSUs) Defence PSUs failed in their objective of supplying critical weapons and equipment meant for..................

A P P E N D I C E S Appendi x-1 N am e ofU LBs (vide para: 1.7; pag e : 4 ) A p pendices SI. Name ofULB Peri od of N o . A udit 1. Asansol 2012-13 2. Bally 2012- 13 3. Banku ra 2010-12 4. Bansberia 2010- 13 5. Baranagar 2011-12 6. Bhadreswar 2012-...

Para No. Page No. Chapter VII - Performance W orking of Siligu ri M unicipal Corporation 7.1 37 Audit Insuffi cient efforts m collection of property tax from the Institute of 8.1 53 N eurosciences, Kolkata - � 2 crore Chapter VIII - Avoidable expenditur e of� 15.47 crore as Other Im portant..................

est Bengal, all primary schools under th e municipalities stood transferred to th e District Primary School Council (DPSC) tog e th e r with th e ir lands, buildings a nd oth e r properties and a ll t ea c h e rs and staff were d e em e d to be employed by DP S C fr om that date. D espit e th e..................

C H A P T E R V M A T E R IA L M A N A G E M E N T A N D E X E C U T IO N O F W O R K S Chapter V - Material Management and Execution of Works CH A PTER V M A TERI A L M A NA G EM EN T AND EX EC U TIO N OF W O RK S ULBs are responsible for maintenance of..................

M unicipal Corporation did not collect arr ears of property tax amoun ting to f 2 crore from the Institute of N euroscience s, Kolkata, in respect of land measuring about 32 kottahs. On the contrary, the M unicipal Corporation exem pted the Institute from payment of property tax for five years in..................

Five ULBs released t 382.52 lakh excess conversion cost to schools as compared to the quantity of rice. [Paragraph 6.1] Performance Audit 7.1 W orking of Sili guri M unicipal Corporation The Commercial Complex (at W ard No. 42) constru cted after incurring an expenditure oft 1.98 cro re was..................

4.5 Conclusion Expenditure by four ULBs on engagement of staff in excess of sanctioned strength indicated laxity in management of human resources. Irregular expenditure on establishment out of municipal fund deprived the tax payers from getting obligatory and discretionary services. Eight ULBs..................

Police housing corporations also fell way behind the desired level of performance parking MPF funds in banks instead of their expeditious utilisation. Construction of Jalpaiguri forensic laboratory remains incomplete even after lapse of nine years from the date of release of funds. (vide..................

analysis of the expenditure of the Departments under the General and Social Sectors for the last five years, response of Government to draft paras/ Performance Audits and follow up action on Audit Reports. Chapter 2 of this Report contains observations of Performance Audit on Social/ General..................

This Report contains significant results of the performance audit and compliance audit of departments and autonomous bodies of the Government of West Bengal under the General and Social Sector including Correctional Administration, Finance, Judicial, Health & Family Welfare, Higher..................

13 Information & Cultural Affairs Kolkata Metropolitan Development Authority 14 Judicial 1 Backward Classes Welfare Under Section 19 (2) 2 Civil Defence Human Rights Commission 3 Child Development State Legal Service Authority, West Bengal 4 Correctional Administration (erstwhile Jails) 19..................

HRH Human Resources for Health I&W Irrigation & Waterways ID Identification IFFCO Indian Farmer’s Fertiliser Co-operative IFMS Integrated Financial Management System INC Indian Nursing Council IPGMER Institute of Post Graduate Medical Education & Research IPHS Indian Public Health Standard IR..................