Audit Reports

Upon receipt of such information, the Ministry enquires about the validi ty of the flying clubs/institutes from the Directorate General of Civil Aviation (DGCA). Subs equently, the Ministry approves the cases on the basis of criteria like annual income o f the applicant etc. and conveys its......

1.1 Background for taking up the audit The Ministry of Social Justice and Empowerment requ ested the Comptroller and Auditor General of India in July 2017 to audit the scheme in five States of Karnataka, Maharashtra, Punjab, Tamil Nadu and Utta r Pradesh as the demand from States had been......

State portals lacked both general and application c ontrols required for ensuring access security, and providing assurance that trans actions are valid, authorized, complete and accurate. In Punjab, Tamil Nadu and Ut tar Pradesh, Audit noticed discrepancies in data generated by the State......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia.......

B.J. Govt. Medical College, Pune-1 64. B.J. Medical College & Sassoon General Hospital Pu ne’s Training College of Nursing (B.Sc.) 65. Camp Education Society’s Arvind B. Telang Arts, Sci ence & Commerce College, Nigdi 66. MAEER MIT’s MIMER Medical College Talegoan, Pune 67. Rayat......

Report No. 12 of 2018 95 List of Abbreviations ACL Additional Committed Liability AD&TW Adi Dravidar and Tribal Welfare AG (A&E) Accountant General (Accounts and Entitlement) CA Central Assistance CAD&TW Commissionerate, Adi Dravidar and Tribal Welfare CADW Commissioner of Adi Dravidar......

4.4.3 Poor contract management (i) Repeated grant of time extension The General Conditions of Contract (GCC) stipulates that time allowed for execution of works as specified in the contract sha ll be the essence of the contract and the contractor shall submit a time and progress chart for each......

New Delhi Dated: (MAMTA KUNDRA) Director General of Audit Central Expenditure Countersigned New Delhi Dated: (RAJIV MEHRISHI) Comptroller and Auditor General of......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

No. Audit observation 1. Pt. BDS, PGIMS-Rohtak The Director General, Medical Education and Researc h being regulatory body was responsible for monitoring the implementation of the project. However, no periodical reports were prescribed for monitoring the scheme implementation. 2. GMC-Amritsar......

of Time EPC Engineering Procurement and Construction ERC Empowered Review Committee ETP Effluent Treatment Plant FAC Final Acceptance Certificate GCC General Conditions of Contract GFC Good for Construction GIA Grant-in-aid GMC Government Medical College GMCI Government Medical College Institution......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

Report No. 18 of 2018 23 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoin ts the statutory auditors of a Government Company and Government Controlled Other Company under Section 139 (5) and......

Report No. 18 of 2018 2 Auditor General of India (CAG) and DPE, there may b e differences in the number of companies considered as CPSEs by CAG and by DPE. 1.1.1 Mandate Audit of Government companies and Government Contro lled other companies is conducted by the CAG under the provisions of......

The Ind AS were modelled on the International Financial Report ing Standards (IFRS) which were different from the Indian Generally Accepted Accoun ting Principles (IGAAP) framework mainly in three key aspects i.e. fair valuation, su bstance over legal form and emphasis on the Balance Sheet. 8.2......

Report \bo. 18 o\f 2018 v \bREFACE The acco\fn\bs of Governmen\b Companies are a\fdi\bed by \bhe Comp\broller and A\fdi\bor General of India (CAG) \fnder \bhe provisions of Sec\b ion 143(5) \bo 143(7) of \bhe Companies Ac\b, 2013. The S\ba\b\f\bory A\fdi\bors (Char\be red......

Sector E nterprises There were 636 Central Government Public Sector Ent erprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India as on 31 March 2017. These included 438 Government Companies, 192 Government C ontrolled Other Companies and 06 Statutory......

informed that the ratio was 90:10 (approx.) and thi s statement could not be considered a specific statement with regard to any MOU paramet er but a general statement based on the trend of business orders secured over the ye ars. Also, the achievement of ratio of 75:25 for the year 2015-16 could......

reporting have been complied with; 4.3 Audit Scope  As on March 2017, there were 636 CPSEs under the au dit jurisdiction of Comptroller and Auditor General of India. These included 438 Go vernment Companies, 192 government controlled other companies and six statu tory corporations.  In the......

37.85 108.37 69.98 CHEMICALS AND FERTILIZERS 12 Karnataka Antibiotics and Pharmaceuticals Limited 158.14 30.33 2.43 7.91 9.10 9.10 6.67 FINANCE 13 General Insurance Corporation of India 60590.08 3127.67 1002 3029.50 938.30 3029.50 2027.50 HEAVY INDUSTRIES AND PUBLIC ENTERPRISES 14 Braithwaite......

Report \bo. 18 o\f 2018 i Contents \brefa\fe v Exe\futive Summary vii Chapter I Finan\fial performan\fe of Central \bubli\f Se\ftor Enterprises 1.1 In\brod\fc\bion 1 1.2 Inves\bmen\b in Governmen\b Companies and Corpora\bions 4 1.3 Re\b\frn on...

Report No. 18 of 2018 97 Joint Venture Operations of CPSEs CHAPTER VI 6.1 Introduction Joint Venture (JV) is a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint con trol 57. A venturer is a ...

Report \bo. 18 o\f 2018 106 C omplia\bce \fith Provisio\bs of Public Procureme\bt Policy, 2012 For Micro a\bd Small E\bterprises CHAPTER\b\b\bVII\b 7.1 Int\bodu\ftion Govern\bent of In\fia enacte\f the Micro, S\ball an\f Me\fiu\b Enterpris es...

bank guarantee and 10 per cent cash payment as agreed pre-estimated liquidated damages (LD) for unfinishe d MWP as reasonably determined by Director General of Hydrocarbon. Any extension beyo nd 12 months and up to 18 months (3rd extension) could be considered subject to submission of 100 per......

Act (including Companies deemed to be Gov ernment Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chart ered......

Report No. 11 of 2018 56 CHAPTER V: MINISTRY OF FINANCE Cent Bank Home Finance Limited 5.1 Non-adherence to Credit Policy Non-adherence of Credit Policy and failure of credi t appraisal system at the time of sanction and disbursement of loans led to ...

Policy and Promotion, Government of India in partnership with the World Bank Group 9 Optical wires have 6, 12, 24, 48 or 96 fibers and the company generally installed optical wires having 24 fibers 10 A network backbone is the core infrastructure of a network that connects several major network......

The issue was re-examined (17 July 2015) by the IE and a deduction of `25.67 crore was re-affirmed. A committee comprising of three Chief General Manag ers of NHAI considered the case for penalty attributable to the concessionaire. The committee stated that the concessionaire had completed......

New Delhi (Ashwini Attri) Dated : Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (Rajiv Mehrishi) Dated : Comptroller and Auditor General of......

of test check of accounts and records of Central Government Companie s and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 143 (6) of the Companies Act, 2013 or the statutes governing the p articular Corporations. 2. The Report contains 53......

dumpers are used in combinatio n with shovels in the core mining areas for movement of extracted coal from coal face to stock yards, tippers are generally used in the mining industry for transportation of c oal from stockyard to loading/ despatch point. However, BCCL indented for tippers to......

Advance authorisation for the import of material was required to be obtained from the Directorate General of Foreign Trade (DGFT) for availing the du ty exemption on the import of such supplies. BHEL, Trichy unit was eligible for exempt ion from customs duty (including safeguard duty) on......

DMRC also provided the General Arrangement Drawings showing the station footprint, entry/ exit structure and vertical eleva tion. DDA after discussing the matter with DMRC in the meeting held on 16 July 2014 gave its c onsent (July 2014) for taking up the work of integrated MIA metro station......

Reply is not tenable because the clause 10.4 and 10 .6 of YSS, are regarding eligible quantity & type of Yarns to be supplied and general guidelines for supply of yarn respectively. Clause 10.6.4 of Yarn Supply scheme i s specifically for placement of indents and record keeping which......

Table 2.1.2: Accountability structure of Municipal Corporations Sr. No. Na me of the Authority Accountable for 1. General Body Policy decisions related to expenditure from the Corporation’s Municipal Fund, implementation of various projects, Scheme setc. 2. Standing Committee All......

As per General condition of contract, the Asphalt and Ready Mix Concrete (RMC) plants, registered with MCGM, are required to be fitted with Supervisory Control and Data Acquisition (SCADA) 6 system. Vehicles used for transportation of material are fitted with Vehicle Tracking System (VTS)......

Contingent DLFA Director Lo cal Fund Audit DRDA District Rural Development Agency EDP Environmental Development Plan FC Finance Commission GBG General Basic Grants GoI Government of India GoM Government of Maharashtra GP Gram Panchayat GPG General Performance Grant GR Govern ment Resolution......

Raj Institutions and Urban Local Bodie sin the State including the Departments concerned conducted under provisions of the Comptroller and Auditor General of India (Duties, Power and Conditions of Service) Act, 1971 read with proviso of Section 142A of The Maharashtra Zilla Parishads and......

of Municipal Administration Municipal Corporation Elected Members Executive Directorate of Municipal Administration State Level District Colle ctor General Body headed by Mayor Standing Committee headed by Chairman Subject Committees Ward Committees (At Ward level) Municipal Commi ssioner......

(including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provision s of Section 619 of the Companies Act, 1956 and Sec tion 139 and 143 of the Companies Act, 2013 . The......

Further, as per sub-Section 7 of Section 143 of the Act, the Comptroller and Auditor General of India (CAG) may, in case of any Company covered under sub-Section (5) or sub-Section (7) of Section 139, if consider ed necessary, by an order, cause test audit to be conducted on the accounts of......

However, in the Exit Conference (November 2017), TNMSC informed that the Drug Controller General of India had directed the State Governme nt laboratories to submit their reports within 60 days. As the Governme nt Analytica l Laboratory was functio ning under the Health and Family Welfare......

7 72 3.1.2 The performance of PSC relating to chartering of vessels was included as a Draft Paragraph in the Report of the Comptroller and Auditor General of India (Commercial) – Government of Tamil Nadu for the year ended 31 March 2010. Based on the findings of the Draft Paragraph, Committee......

system in DDMS 2.2.8 49 Supply of drugs 2.2.11 54 Quality control 2.2.14 56 Distribution of drugs 2.2.23 62 Payment s to suppliers 2.2.27 63 General 2.2.3 1 66 Table of contents iii Particulars Reference to Paragraph Page Conclusion 67 Recommendations 68 CHAPTER -III Compliance Audit......

ission Management Units BOD Board of Director s BOT Built, Operate and Transfer BQR Bid Qualification Requirement CAG , C&AG Comptroller and Auditor General of India CB Coal Berth CDM Clean Development Mechanism CEA Central Electricity Authority CERC Central Electricity Regulatory Commission CERs......

Ministry of Home Affairs, Ministry of Defence, Department of Economic Affa irs, Department of Revenue; Secretary, Planning Commission; Director General, India Meteorological Department; Chairman, Airport Authority of India; Director General o f Civil Aviation and Joint Secretary, Ministry of......

corporations for the year ended 31 March 2017 for submission to the Government of Maharashtra under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government companies (including......

Further, fan problems occurred due to minor defects which had been attended immediately.  BTL was a general phenomenon which had minimised after completion of stabilisation period of all the units and various actions had been taken.  The performance related issues were attributed to......

The accounts of Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of Statutory corporations is governed by their respective Legislations. The working......

(This Report deals with the results of audit of 84 Government Co mpanies and four Statutory Corporations under the audit jurisdiction of A ccountant General (Audit)-III, Maharashtra) 1 Paid up capital includes share application money. 2 Loans outstanding at the end of the year represents long......

Chapter V: General Sector 145 5.1 Introduction This Chapter of the Audit Report for the year ended 31 March 201 7 deals with the findings on audit of the State......

4.4 Response of the departments/Government towards Audit The Accountant General (AG), Sikkim conducts periodical inspection of the Government departments to test check the transactions and verify the maintenance of the important accounts and othe r records as prescribed in the R ules and......

66.00 - Member Secretary, Sikkim Pr otection of Child Right - - 81.99 38.81 - Block Development Officer , BAC, Namchi - - 129.68 156.76 - Director General -cum -Secretary, Health Care , Human Service and Family Welfare Department - - - - 11930.65 Project Director, Sikkim Urban Development......

Past audit coverage and PAC’s recommendations The PA on Accelerated Rural Water Supply Programme in Sikkim featured in the Comptroller and Auditor General of India’s Audit Report for the year 2007 -08, Government of Sikkim, vide Paragraph 3.1.9.1. The same was discussed in t he Public......

Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (Audit Reports) and presented to the State Legislature. According to the instructions issued by the Finance, Revenue and Expenditure Department (FRED), Government of Sikkim,......

This Report contains 28 audit paragraphs (including 13 general paragraphs and 15 draft paragraphs ) and three performance audits . According to the existing arrangements, copies of the draft compliance audit paragraphs and draft performance audits were sent to the Secretary of the Department......

Undue favour to consumers (Energy and Power Department ) 141 4.12 Loss of revenue (Water Resources and River Development Department ) 14 3 CHAPTER V: GENERAL SECTOR 5.1 Introduction 14 5 5.2 Planning and conduct of audit 14 6 5.3 Border Area Development Programme (Development Planning, Economic......

It covers the Social, Economic , Revenue and General Sector s including the departments of , Animal Husbandry, Livestock, Fisheries and Veterinary Services; Energy and Power; Food Security and Agriculture Development; Labour; Roads and Bridges; Rural Management and Development; Social Justice,......

Chapter I: Social Sector 1 1.1 Introduction This Chapter of the Audit Report deals with audit findings on functioning of the Government departments falling under Social Sector. The names of the Government departments, total budget allocation and...

2.5.1 Disposal of Refund applications and grant of Refunds Mention was made in the Comptroller and Auditor General’s Audit Report on Revenue Receipts for the year ended 31 March 2014 t hat refunds granted under Section 52 of the MVAT Act by the Department had resulted in avoidable payment of......

Some of the major findings are menti oned below: I General The total revenue receipts of the State during the year 2016-17 were ` 2,04,569.64 crore, of which the revenue raised by the State Government was ` 1,49,202.16 crore and receipts from Government of I ndia was ` 55,367.48 crore.......

The Inspector General of Registration (IGR) is the head of the Stamp duty & Registration Department who is empowered with the t ask of superintendence and administration of registration work. He is assi sted by Additional Controller of Stamps, Mumbai (ACoS), 8 Deputy Inspe ctor Generals (DIGs),......

(SANGITA CHOURE) Mumbai Principal Accountant General (Audit)-I, The Maharashtra Countersigned (RAJIV MEHRISHI) New Delhi Comptroller and Auditor General of India......

i PARAGRAPH HEADINGS PARA PAGE Preface v Overview vii-xi CHAPTER I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Evasion of tax detected by the Department 1.3 4 Response of the......