Audit Reports

2.1 Production performance of the Refinery The installed capacity of the Refinery, target fixe d for production of Alumina Hydrate and the actual production during the period 2012-13 to 2016-17 are indicated in the following chart. Chart 1: Target and Actual production of Alumina Hy drate......

i PREFACE The Performance Audit has been carried out in line with the Regulations on Audit and Accounts, 2007 and Performance Auditin g Guidelines 2014 of the......

Picture 5: Captive Power Plant at Angul Report No. 6 of 2019 28 Audit observed that the development of the captive coal block got delayed due to various reasons like delay in submission of modifie d mining lease map to the concerned Authorities, delay in deputation of surve yor and......

The Company decided to prepone the excavation of Bauxit e from the South Block Mines to the year 2016-17 instead of the planned timeline of 2021-22. Audit, observed that this decision to prepone excav ation from South Block mine compelled the Company to transport (December 2017) excavated Bauxite......

CONTENTS CHAPTER SUBJECT PAGES Preface i Executive Summary iii 1. Introduction and Audit Approach 1 2. Refinery and Mines 11 3. Smelter and Captive Power Plant 27 4. Environmental Issues 33 5. Conclusion and Recommendations 39......

Report No. 6 of 2019 41 Response of the Ministry of Mines on the audit reco mmendations: The Ministry of Mines was in agreement with all the Recommendations. New Delhi (VENKATESH MOHAN) Dated: Deputy Comptroller and Auditor General (Commercial) Counter signed New Delhi (RAJIV MEHRISHI) Dated:......

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 the Company to assess whether the deployment was optimum. The audit findings are given in the......

for effective and timely supplies to support production/drilling operations, optimum utilization of vessels and optimum inventory management. Audit analysis of the operations of......

Report No. 7 of 2019 3 Chapter 2 : Mandate, Audit Scope and Methodology The Performance Audit Report on Marine Logistics Operations in ONGC has been prepared under the provisions of Section 19-A of the Comptroller and......

Preface The Performance Audit Report on Marine Logistics Operations in Oil and Natural Gas......

Report No. 7 of 2019 11 Chapter 4: Acquisition and Hiring of Vessels 4.1 Acquisition of Vessels The Company has adopted a business strategy of deploying mix fleet of owned and chartered vessels so as to avoid total dependency in charter vessels. It ...

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 status of......

It included storing, supplying various material/equipment, performance of standby duties near rigs/platforms and towing of rigs from one location to another. The Company had its own shorebase at Nhava (near Mumbai) while it operated on a hired shorebase at Kakinada. While acquiring its own OSVs,......

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...

Company continues to hand over all its own vessels for Operation and Maintenance to SCI on short term contracts (without performance linked penalty clauses) leading to profligacy. Paras 5.6 and 5.7 elaborates the present situation of Operation &Maintenance of owned vessels. (xiii) Avoidable......

“while working in the spirit of cooperati ve and competitive federalism” taken various specific actions to implement SDGs an d for measurement of performance against SDGs. These include: a) Launching of ‘Aspirational District Programme’ in 112 backward districts across 27 States which is......

examined preparedness for monitoring and undertaking reviews in terms of existence of institutional arrangements for monitoring; identifi cation of performance indicators for monitoring and reporting on SDGs implementation and mechanisms for ensuring availability of quality, and disaggregated......

1.3 Audit objectives The main objectives of the Performance Audit were t o assess whether: (i) the Company achieved its targets for production, au gmentation of production capacity, improvement in evacuation facilities and sale of Iron ore and other products; (ii) the Company achieved its......

3.1.2 Performance of Consultant As per the TEFR, the placement of orders for major technological packages was to be completed within 19 months of the effective date, a nd this was to be reckoned as the zero-date of the project. The project was to be com missioned in 42 months time......

Report No. 5 of 2019 i PREFACE The Performance Audit Report on Operational Performance of NMDC Limited has been prepared under the provisions of Section 19-A of the Comptroller and......

(vi) The Management did not obtain the feedback of the u ser department about the performance of BEML make Dumpers prior to finalizat ion of pre-qualification criteria for subsequent tenders and went ahead with their procurement. This resulted in procurement of poor performing equipmen t, the......

On review of the operat ing performance of the Company covering the period 2012-17, there were, however, c ertain observations and concerns which are as follows. The maximum allowed production capacity of the Comp any was at 37 million tons per annum (MTPA) upto 2015-16 and 44 MTPA during 2016-1......

tendering for three times on modifications required to be carried out in the technical specifications, commercial clauses and issues perta ining to performance of one of the bidders viz. M/s HDOL. 34 Technology package was awarded in May 2015 i.e. a fter five years from award (April 2010) 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......

1 of \f019 (Performance Audit) 6 With a \biew to a\f\fe\f\f the \fcientific \felection of ca\fe\f under \fcrutiny under different categorie\f e\fpecially for code\f 906, we f urther analy\fed the data 7 with re\fpect to the number of \fcrutiny a\f\fe\f\fment\f completed and addition\f made......

O\fr Performance A\fdi\b Repor\b on ‘Levy and collec\bio n of Service Tax on En\ber\bainmen\b Sec\bor’ 29 also highligh\bed \bhe iss\fe of non-verifica\bion of \bransac\bions be\bween Indian prod\fc\bion ho\fse and f oreign company and i\b was s\fgges\bed \bha\b \bhere is a need \bo......

APPENDI\bES Repor\f No. 1 of 2019 (Performance Aud\b\f) 63 Appendix-1 (Re\ber Para 1.5) Lega\f Framework Re\fevant Sections/ Ru\fes o\b the Income Tax Act/ Ru\f es governing the Entertainment industry Section/ Ru\fe Contents Section 44AA(3) \fe\bd...

Acco\fdingly, we decided t o cove\f these \bspects f\fom di\fect t\bxes side \bs well. 1.4 Objectives o\b the per\bormance audit The objectives of conducting the pe\ffo\fm\bnce \budit we\fe: a. to study the effectiveness of the dep\b\ftment’s effo \fts to coo\fdin\bte within the......

Summary o\b audit \bindings: Audit noticed th\bt the numbe\f of c\bses selected fo\f sc\futiny \bssessments unde\f the business code 906 [Othe\fs (Ente\ft\binment secto\f)] w\bs not commensu\f\bte with the \bdditions m\bde in sc\futiny \bs sessments of c\bses unde\f this code du\fing FYs......

Report \bo. 1 of \f019 (Performance Audit) 73 Abbrevia\bions\f ACIT A\b\bi\bta\ft Commi\b\bio\fer of I\fcome Tax Addl. CIT Additio\fal Commi\b\bio\fer of I\fcome Tax AO A\b\be\b\bi\fg......

vii With re\berence to coordination e\b\bort within/outsid e the department and expansion o\b tax base Audit \fecommends th\bt a. CBDT m\by conside\f \blloc\bting sep\b\f\bte codes to film \b\ftist \bnd to eme\fging segments in ente\ft\binment......

The \budit h\bs been conducted in confo\fmity with the Auditing St\bnd\b\fds issued by the Compt\folle\f \bnd Audito\f Gene\f\bl of In di\b. Audit wishes to \bcknowledge the coope\f\btion \feceive d f\fom the Dep\b\ftment of Revenue - Cent\f\bl Bo\b\fd of Di\fect T\bxes \bt e\bch st\bge of......

Table o\b Content\f Content\f Page Preface \b Execu\f\bve Summary \b\b\b-v\b Summary of Recommenda\f\bons v\b\b-v\b\b\b Chapt\br 1: \fntroduction 1-4 Chapt\br 2: Coordination \bffort within/outsid\b th\b d\bpartm\bnt and \bxpansion of tax bas\b 5-19 ...

A\bdi\f Commissionera\fes, Appeal Commis sionera\fes, Direc\fora\fe of Da\fa Managemen\f, Direc\fora\fe of Legal Affairs, D irec\fora\fe General of Performance Managemen\f e\fc., \fo assess \fhe efficacy of moni\foring mechanism of \fhe Depar\fmen\f. 2.4 Audit E\b\borts and Audit Products......

The informa\fion rela\fed \fo in\fernal a\bdi\f is con\fai ned in mon\fhly performance repor\fs (MPR) and is main\fained in \fhe Direc\fora\fe of Da\fa Managemen\f’s (DDM) websi\fe. The MPRs are \bploaded by field forma\fions and con\fain informa\fion on A\bdi\fs, Reven\be, Adj\bdic......

Table 6.1 depic\fs \fhe performance of Depar\fmen\f in respec\f of preliminary scr\b\finy of Cen\fral Excise re\f\brns. Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 97 Tab\fe 6.1: Pre\fiminary scrutiny o\b Centra\f Excise returns Year No o\b returns \bi\fed in ACES......

(Paragraph 3.5.1) The mechanism \fo moni\for \fhe performance of field f orma\fions in respec\f of cases pending in Appeals was deficien\f as Zone/Comm issionera\fe-wise da\fa was no\f main\fained a\f Board level. Also, acc\bracy o f da\fa main\fained a\f Board and field forma\fions level was......

filed in S\bpreme Co\br\f are decided a\f Board level and moni\fored by \fhe Direc\fo ra\fe of Legal Affairs (DLA) in \fhe Board \fhro\bgh Mon\fhly Performance Repor\fs (M PRs) f\brnished by field forma\fions. 3.4 Audit Coverage To examine \fhe adeq\bacy of da\fa main\fenance and mon i\foring of......

Tax DLA Direc\fora\fe of Legal Affairs DG GST Direc\for General of Goods and Services Tax DoR Depar\fmen\f of Reven\be DGPM Direc\fora\fe General of Performance Managemen\f DPC D\b\fies Powers and Condi\fions of Service Ac\f DNP Da\fa No\f Provided DRT Deb\f Recovery Trib\bnal DTA Domes\fic......

Inves\figa\fions are also \bnder\faken by DGCEI in cases having all India ramifica\fions. Table 1.11 de pic\fs \fhe performance of DGCEI d\bring las\f \fhree years. Tab\fe 1.11: Anti-evasion per\bormance o\b DGCEI in re spect o\b Centra\f Excise and Service Tax during \fast three years (` ` `......

5.1.11 Performance of SPSUs as per their latest finalized accounts The financial position and working results of worki ng Government companies are detailed in Appendix 5.1.2 . A ratio of SPSU-turnover to State GDP shows the extent of SPSU-activities in the State economy. Table below p......

One hundred four paragraphs (including two performance audit) included in the R eports of the Comptroller and Auditor General of India on the Revenue Sector of t he Government of Arunachal Pradesh for the years ended 31 March 2012, 2013, 20 14, 2015 and 2016 were placed before the State......

This Report contains one Performance audit and twen ty-one Compliance audit paragraphs. According to the existing arrangements, copies of the draft compliance audits and draft performance audit were sent to the concerned Secretaries/Principal Secretaries to the State Government with a request to......

i Paragraphs Pages Preface v Executive Summary vii CHAPTER-I: SOCIAL SECTOR Introduction 1.1 1 Performance Audit Public Health Engineering & Water Supply Department National Rural Drinking Water Programme (NRDWP) 1.2 2 Compliance Audit......

Committee PAG Principal Accountant General PCC Providing Cement Concrete PCR Polymerase Chain Reaction PFMS Public Financial Management System PG Performance Guarantee PHC Public Health Centre PHE&WS Public Health Engineering and Water Supply PHED Public Health Engineering Department PPSWOR......

Approved outlay2,108.49 1,062.12 894.03 294.42 104.74 206.50 16.00 61.62 0 500 1000 1500 2000 2500 3000 3500 4000 Chapter-2: Management of Funds Performance Audit Report on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand 10 Chart-2.2: Fund flow arrangement The approved......

Chapter -1: Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand - An Overview Performance Audit Report on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand 2 The State of Uttarakhand comprises 13 districts spr ead over two regions (Garhwal and Kumaon) and has a......

EE PD (PWD), Uttarkashi 19. EE UJVNL, Uttarkashi 4. EE Irrigation Division, Uttarkashi 20. EE PIU-ADB(R&B), Uttarkashi Performance Audit Report on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand 72 5. EE PIU-WB(R&B), Uttarkashi 21. PM, NBCC, Uttarkashi 6. DFO, Uttarkashi 22.......

This unprecedented rainfall resulted in flash floods and landslides at various locations and caused widespread damage to l ife and property. Performance Audit on Reconstruction of Infrastructure Post 2013 Disas ter in Uttarakhand was undertaken to assess the efforts of the State machinery......

2008) a State Exe cutive Committee (SEC) headed by the Chief Secretary to assist the Uttarakhand St ate Disaster Management Authority (USDMA) in performance of its functions. The SEC m et twice (2016-17) during the period of Medium & Long Term Reconstruction (MLTR) funded reconstruction......

An Overview 1.1 The 2013 disaster 1 1.2 Disaster management framework in Uttarakhand 2 1.3 Audit objectives 4 1.3.1 Scope, Limitation and Coverage of Performance Audit 4 1.3.2 Procedure adopted for selection of units/offices and works 5 1.3.3 Audit criteria 6 1.3.4 Entry and Exit conferences 7......

Engineer En-C Engineer-in-Chief EWS Early Warning System FPW Flood Protection Work FRP Fiber Reinforced Polymer/Plastic GLOSSARY OF ABBREVIATIONS Performance Audit Report on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand 88 GMVN Garhwal Mandal Vikas Nigam GoI Government of......

The instances mentioned in this Report are those, w hich came to notice in the course of Performance Audit conducted during Ma y 2017 to November 2017 covering the period 2014-15 to 2016-17. Instan ces relating to the period subsequent to March 2017 have also been incl uded, wherever......

ded works, slow progress in execution was attributable to delay in issuing of sanctions/non-releasing of Chapter -5: Conclusion and Recommendations Performance Audit Report on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand 68 funds by the State Government and short......

Results of audit of the fina ncial performance of the Government for 2016 -17 is included in the Report on State Finances. During 2016 -17, the office of the Principal Accountant General (G&SSA), Uttar Pradesh conducted the compliance audit of 1,401 out of 6,214 auditee units under 48 d......

An audit of the scheme to assess the performance covering the period 2012 -17 revealed the following: Planning Planning for the implementation of NFSM was deficient. Neither was any baseline survey and feasibility study conducted , nor were the priorities, potential and demands of......

It requires definite policies for the management and disposal of land. This Performance Audit revealed the following deficiencies apropos the Audit Objectives: Audit Objective 1: Whether inventory of Government land available for grant/lease is available and the transfer of Government land for......

and regularisation schemes of Government land in the socio -economic development on the one hand, and possible risks of misuse on the other, this Performance Audit was undertaken to examine (i) whether the process of grant/lease of land was transparent and judicious, (ii) whether the land......

2. The Report covering the period 2012-17 contains the results of the Performance Audit of‘Grant, Lease, Eviction of Encroachment and Regularisation of Unauthorised Occupation of Government Lands’. 3. Audit has been conducted in conformity with the Auditing Standards issued by the......