Audit Reports

These are headed by Chief Operations Manager (COM) an d Chief Commercial Manager (CCM) respectively, who are under charge of General Manager of the concerned Zonal Railway. At the divisional level, the Operating and Commercial Departments are headed by Senior Divisional Operations......

5 of 201 8 (Railways) Chapter 5 127 Chapter 5 Signalling & Telecommunication At Railway Board level, Director General is overall in-charge of Signalling & Telecommunication (S&T), a Department of Indian Railways who directly reports Chairman Railway Board . At Zonal level, the Chief Signalli......

New Delhi (Nand Kishore) Dated: Deputy Comptroller and Auditor General Countersigned New Delhi (Rajiv Mehrishi) Dated: Comptroller and Auditor General of India ` (NAND KISHORE) (SHASHI KANT SHARMA) Report on Integrated Coaching Management System 37 Report No.32 of 2016 (Railways) Report on......

The PCE is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway has a construction organization headed by a Chief Administrative Officer, Construction who is respon sible for major construction works including......

Load ER Eastern Railway FA&CAO Financial Advisor and Chief Accounts Officer FC Financial Commissioner FOIS Freight Operation Information System GAD General Arrangement Drawings GC Gauge Conversion vv v Abbreviation Full form GC Gauge Conversion GIS Geographical Information System GM General......

Production Units Chittaranja n Locomotive Works (CLW) and Diesel Locomotive Works (DLW) are managed independently by General Managers reporting to Member Traction at Railway Board. The total expenditure of Indian Railways on repair and maintenance of Motive Power (including plant and equipment)......

Sector Undertakings under the Ministry of Railways has been prepared for submission to President under Section 19(A) of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service (DPC)) Act, 1971 as amended in 1984. The Report contains significant result s of the......

Each member is assisted by a General Manager, Joint General Manager and other subordinates. Ministry of Railways provides grant to meet the administrative and establishment expenses 189 of RLDA. The entire earnings generated from development of railway land are transferred to the Ministry.......

of Mobile Train Radio Comm unication (MTRC) system over Indian Railways 5.1 12 8 Unwarranted procurement of Operational Purpose Handsets and General Purpose Handsets led to blockage of capital of ` 17.77 crore 5.2 13 9 Avoidable liability on account of Spectrum Charges due to fail ure to......

P5.2: U O P G le 0043 1 North Central Railway Administration procured costly Operational Purpose Handsets (OPH) and General Purpose Handsets (GPH) equipment worth 0043000317.77 crore without proper and realistic need analysis and hence these could not be utilised. Q uotes were......

Production Units are managed indep endently by General Managers reporting to Member Rolling Stock at Railway Board . The total revenue expenditure on repair and maintenance of rolling stock (carriage and wagons and plant and equipment ) in workshop and operating expenses on rolling stock an d......

Dogra for stacking and dispatch ofiron ore by trains. An additional area of 80 sqm was occupied by plot holder. SER General observations (i) Plots were allotted for stacking/storing ofrail borne goods like jute, fire wood, paddy and other goods. After phasing out of the ‘piece meal’ and......

These codal provisions generally envisage exercise of due diligence in conceptualiza tion and approval of work proposals, ensuring availability of suitable unencu mbered land and necessary statutory clearances so as to enable unimpeded exec ution of work due and strict enforcement of contractual......

Furt her, as per Clause 51 of the General Conditions of the agreements, interest f or the mobilisation advance was to be charged at the rate fixed by the Government from time to time. Th e Government fixed 12 per cent per annum as the rate of interest to be cha rged on mobilisation advance from......

E F A C E This Report for the year ended March 201 7 has been prepared for submission to the Governor of Tamil Nadu under the Comptroller and Auditor General of India’s (Duties, Powers and Conditi ons of Service) Act, 1971 . Th e Report contains significant results of the audit of the Panchayat......

1.5.2 Audit by Comptroller and Auditor General of India (CAG) Audit of PRIs is conducted under Section 20 of the CAG’ s (Duties, Powers and Conditions of Service) Act, 1971, in respect of financial assistance given to PRIs . Technical Guidance and Support is provided by the CAG to DLFA .......

3. The B lock Development Officers purchased (January 2016 - April 2017) the above quantity and paid the amount from the General Fund of the Panchayat Unions. The value varied between ` 59.02 lakh and ` 88.74 lak h. Non -adherence to procedures prescribed On every occasion, the Collector......

3.5.2 Audit by Comptroller and Auditor General of India (CAG ) The CAG audits the ULBs under Section 14(2) of the CAG ’s (Duties, Powers and C onditions of Service) Act, 1971. Technical Guidance and Support is provided by the CAG to DLFA. Audit Reports of CAG CAG’ s Audit Reports on ULBs......

abbreviations Abbreviation Full form AMRUT Atal Mission for Rejuvenation and Urban Transformation BP s Block Panchayats CAG Comptroller and Auditor General of India CCP City Corporate Plan CFC Central Finance Commission CGPS Close Graded Premix Surfacing CIP Capital Investment Programme CMA......

The literacy rate increased from 73.45 per cent in 2001 to 80. 1 per cent in 2011 . General data relating to the State is given in Appendix 1.1 . Gross State Domestic Product GSDP is the market value of all officially recognised final goods and services produced within the State in a......

by the departmental officers from the organisations to whom grants were given and after verification, the UCs should be f orwarded to the Accountant General (A ccounts and Entitlements ) (AG (A&E)) within 18 months from the date of release of the grants, unless specified otherwise. It was found......

The annual growth rate of revenue recei pts during 2016 -17 stood at 8.7 0 per cent , which was much less than growth rate (11.52 per cent ) of the General Category Report on State Finances , Tamil Nadu for the year ended March 201 7 viii States. The flu ctuating growth rate of revenue receipts,......

The Appropriation Accounts are complementary to the Finance Accounts. 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts......

2017 -July 2017 1.13 0.48 1.61 Total 7.55 3.27 10.82 Appendices 117 Glossary of abbreviations Abbreviations Full Form ADGP -TC Additional Director General of Police, Technical Cell APCMS Agricultural Producers Cooperative Marketing Societies BDO Block Development Officer BEL Bharat Electronics......

in grazing lands As per Government Orders (December 2001 and May 2007), Meikkal and Mandaiveli Poramboke lands ( grazing lands) should not be generally alienated to other departments . If necessity arises, equal extent of alternative land should be identified by the District Collector and......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Tamil Nadu (GoTN) relates to matters arising from Performance Audit of selected programmes and activities......

i TABLE OF CONTENTS Paragraph Page Preface v CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of Audited Entities 1.2 1 Authority for Audit 1.3 2 Planning and conduct of audit 1.4 3 Response to Audit 1.5 3 Audit observations on Performance...

The Report contains significant results of the Performance Audit and Compliance Audit of the departments of the Government of Tamil Nadu under the General and Social Services including departments of Backward Classes, Most Backward Classes & Minorities Welfare, Co -op eration, Food & Consumer......

d length of 50 m or more, or in a locality affecting 50 households or more Appendices 145 Glossary of Abbreviations Abbreviation Full form AGM Annual General Body Meeting ALTM Airborne Laser Terrain Mapping C&AG Comptroller and Auditor General of India CE Chief Engineer CMA Chennai Metropolitan......

As per its bye -laws , i t is mandatory for TNSDMA to hold its Annual General Body Meeting (AGM) once a year to discuss the (i) report of the EC, (ii) assets and liabilities, (iii) income and expenditure statement (iv) report of the Auditor and (v) other issues connected with disaster......

The Audit has been conducted in conformity with the Auditing St andards issued by the Comptroller and Auditor General of India . Audit wishes to acknowledge the cooperation received from Revenue and Disaster Management Department, Housing and Urban Development Department, Municipal Administration......

During Joint Inspection (October 2016) of Accountant General?s (E&RSA) Team along with officials of WRD, CE, WRD admitted that at the time of December 2015 floods, 9 out of 12 vents 1 under Maraimalai Adigalar Bridge across the Adyar River at Saidapet were encroached leading to overflowing of......

CHAPTER – I GENERAL Chapter-I: General 1 1.1 Trend of revenue receipts 1.1.1 The revenue receipts of the State for the year 2016-17 comprised of: o Tax and......

Warehouse BIO 119 117 2 900 1800 Super Premium 142 129 13 1539 20007 Premium Brand 1132 1112 20 1138 22760 Deluxe Brand 4831 4724 107 675 72225 General Brand 366 354 13 663 8619 NEB 122 121 1 524 524 Wine 570 548 22 180 3960 Beer (650 ml) 4135 4117 18 80 1440 Beer (500 ml) 452 443 9 113 1019......

EXECUTIVE SUMMARY ii The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2017 (Government of Meghalaya) is brought out in six chapters. The Report contains a......

At the field level, there are 18 Divisions 3 each headed by a Divisional Forest Officer (DFO). DFOs are responsible for general administration, enforcement of the Forest Acts and Regulations, implementation of various schemes and monitoring of all forest activities. DFOs are assisted by......

Table of Contents Para Caption Reference Paragraph Page(s) Preface i Executive Summary ii-v Chapter I- General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears of assessments 1.3 4 Evasion of tax detected by the departments......

Table 3.3 Size (in millilitres) Requirement of ENA in Bulk Li tres (BL) 180 ml 3.85 (BL) 375 ml 4.00 (BL) 750 ml In Meghalaya, excise duty on General Brand of liquo r is ` 663 per case of 12 bottles of 750 ml or equivalent quantity. Audit of records of the SE Nongpoh revealed that a......

The State’s literacy rate increased from 62.56 per cent (2001) to 74.40 per cent (as per 2011 census). General data relating to the State is given in Appendix 1.1 (Part-D) . Gross State Domestic Product Gross State Domestic Product (GSDP) is the market v alue of all officially recognised......

58.95 (43) 53.29 (30) 74.59 (34) 54.30 (31) 33.70 (21.40) Capital-Voted 5. 19 – Secretariat General Services, Public Works, etc. 68.00 (58) 79.23 (42) 95.11 (57) 39.66 (27) 70.43 (45.66) 6. 39-Cooperation, etc. 8.33 (54) 7.79 (48) 9.30 (62) 5.04 (54) 11.74 (69.43) (Figures in the parentheses......

Grantee Institutions receiving Grants-in-aid from Government are require d to furnish Utilisation Certificates (UCs) to the Accountant General (Accou nts & Entitlement) countersigned by the disbursing authority after thorough verifica tion. The purpose for which the Grant-in-aid were utilised......

or by any State Government or Governments or partly by Central Gove rnment and partly by one or more State Governments, the Comptroller and Auditor General of India (CAG) may , if he considers necessary, cause test audit to be conducted of the accounts of such companies and provisions of Section......

(Paragraph 2.1.18.1) Audit Report no. 4 of 201 7 on PSUs (Social, General and Economic Sectors) 16 Introduction 2.1. 1 The Punjab State Grains Procurement Corporation Limited (Company) was incorporated (March 2003 ) with the main objective of procurement, storage and delivery of......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2017 Government of Punjab Report......

companies deemed to be government companies as per the provisions of th e Companies Act , 2013 ) are audited by the Comptroller and Auditor General of India (CAG) under t he provisions of the Companies Act as amended from time to time. The accounts certified by the statutory auditors......

4 of 201 7 on PSUs (Social, General and Economic Sectors) 72 Sl. No. Sector/ Name of the Company Period of Accounts Year in which accounts finalised Paid up Capital Loans outstanding as on 31-03-17 Accumulated Profit (+) / Loss( -) Turnover Net Profit/ Loss Impact of Audit Comments 1......

(Paragraphs 1.2 1) Audit Report no. 4 of 201 7 on PSUs (Social, General and Economic Sectors) x Arrear s in accounts Twenty s ix working PSUs had arrears of 43 accounts as on 30 September 2017 . (Paragraph 1.1 0) 2. Performance audit of Government Companies A p erformance audit of the......

Taken Notes BGs Bank Guarantees BoD Board of Directors BOQ Bill of Quantities BR Balancing Reservoir BS Bulk Supply CAG Comptroller and Auditor General of India CD Contract Demand / Custom Duty CE Chief Engineer CEA Central Electricity Authority CERs Certified Emission Reductions CERC......

The execution of Civil and Electro-Mechanical Works of the Project is under the overall control of a General Manager, who is as sisted by three Assistant General Managers, Civil, Mechanical and Electrical. 2 (i) Kashang HEP& (ii) Shongtong-Karchham HEP (work in progress). 3 Including......

of Government companies (including com panies deemed to be Government companies as per the Companies Act) a re audited by the Comptroller and Auditor General of India (CAG) unde r Section 19 of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971, read with......

by the Himachal Pra desh Electricity Regulatory Commission (HPERC) from time to time, Bu lk Supply (BS) tariff is chargeable to a consumer for general or mixed lo ad where further distribution of power to various residential and no n-residential buildings is to be undertaken by the......

2015-16 30.82 2016-17 14 Himachal Pradesh General Industries Corporation Ltd. 2015-16 7.16 2016-17 2.97 15 Himachal Pradesh Horticultural Produce Marketing and Processing Corporation Ltd. 2015-16 38.76 2016-17 8.00 16 Beas Valley Power Corporation Ltd. 2015-16 300.00 2016-17 Total A :......