Audit Reports

10 December 2010

Performance

Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

Growing integration within the global economy has led to increased flow of capital, services and technology into the country. As an impetus to economic growth, the government has eased the restrictions on flow of foreign exchange transactions. The...

Sector:

Taxes and Duties

Chapter 3 - Controls on remittances

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The process is unable to provide an assurance that the ADs collect the TDS at the time of remittance. Charge: DIT (IT), Chennai, Tamilnadu; AY: 2003-04 to 2005-06 Assessee: Cairn Energy India Pvt Ltd The assessee made remittances towards acquiring and processing of seismic data/geological...........................

Chapter 2 – Oversight on forex

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CHAPTER 2 OVERSIGHT ON FOREX A The process B Oversight and Reconciliation Reconciliation of imports Net Errors and Omissions in BoP Tax gap C Oversight: Risk analysis D Oversight: Risk mitigation Thin Capitalisation Liaison Offices Recommendations...

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25 March 2011

Performance

Report No. 35 of 2010 - Performance Audit of Defence Estates Management

The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62 Cantonments located in various parts of the country. Outside these Cantonments,...

Sector:

Defence and National Security

Chapter 3 – Land use

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The revised ATN on this paragraph was still awaited as of January 2011. The current position regarding these cases was as follows:- The status of credit of rent realized from shopping complexes under three DEOs (Siliguri, Guwahati and Tezpur) of Eastern Command into Public Fund was...........................

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16 December 2011

Performance

Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

(Paragraph 4.2 & 4.3) xPerformance of projects undertaken under NRCP was unsatisfactory. 82 per cent of the projects were completed after the scheduled date of completion. 28 projects costing ` 251.27 crore were constructed but not utilised as yet. States implementing the projects faced problems...........................

Sector:

Environment and Sustainable Development

Chapter 3 - Planning for control of pollution of rivers, lakes and ground water

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Report No. 21 of 2011-12 Chapter 3: Planning for control of pollution of rivers, lakes and ground water A prerequisite of efficient protection of water resources...........................

Chapter 8 – State specific findings

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Results of audit examination are discussed below: (i) Physical and financial progress Name of the Name of Sanctioned Actual Scheduled date Actual date of completion river/ location the project cost Expenditure of completion ( in crore) ( in crore ) Godavari at STP Zone 1 0.36 0.16 June 2004...........................

Chapter 7 – Resources and Utilisation of Funds

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considered to be necessary and an integral part of the project, may be undertaken by the State Government through academic institutions within the scheduled time frame of the project. 7.4 Budgeted expenditure under NRCD 7.4.1 NRCP Since Ganga Action Plan II started in 1993 and its scope was...........................

Chapter 4 - Implementation of programmes for control of pollution of rivers, lakes and ground water

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Out of 105 completed projects, 86 projects were completed after the scheduled date of completion. The extent of delay in completion is given in the table below: Table 10 Extent of delay Number of projects Between 1 month and 1 year 26 More than 1 year to upto 2 years 11 More than...........................

Annexures

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at Sen Nursing Home STP, Delhi Water Pollution in India 266 Report No. 21 of 2011-12 9. Pilot Plant of 20 Commission 1.04 It was scheduled to be completed in March 2002 mid STP Zone 1, ed in March and commissioned in March 2002. However, it Yamuna/ 2002 and could be stabilized only in March...........................

Chapter 6 - Results of programmes for control of pollution in India

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The scheduled date of completion was May 2013. The programme, being implemented with assistance from Japan International Cooperation Agency, was being executed by Tamilnadu Water Supply and Drainage Board. The sanctioned cost of the project was 28.44 crore. The technology for fluoride...........................

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08 September 2011

Performance

Report No. 18 of 2011 – Performance Audit of Civil Aviation in India of Union Government, Ministry of Civil Aviation

Europe) from 2004- 05 onwards left much to be desired: q The delivery of AIL/ IAL's new fleet acquisitions, approved by GoI in December 2005, was scheduled only between 2006 and 2011. Giving a reasonable timeframe of 2 to 3 years post-aircraft delivery for stabilisation of the expanded...........................

Sector:

Transport & Infrastructure

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06 September 2011

Performance

Report No. 17 of 2011-12 – Performance Audit of Autonomous Bodies of Union Government (Civil)

Out of the remaining 34 projects, 13 have crossed their scheduled date of completion as of March 2011. (Paragraph 2.3.2.4) ¾ The unutilized Plan grants increased from ` 29.10 crore in the year 2005-06 to ` 34.80 crore in the year 2009-10. (Paragraph 2.3.4.1) ¾ The University had not...........................

Chapter I: Marine Products Export Development Authority (Ministry of Commerce and Industry)

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Report No. 17 of 2011-12 / \ Chapter I: Marine Products Export Development Authority (Ministry of Commerce and Industry) Highlights Against the allocation of ?...........................

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20 August 2010

Performance

Report No. 15 of 2010 - Performance Audit of Procurement of Stores and Machinery in Ordnance Factories

In the noting it was stated that the fax quotation of Kintex Bulgaria was received in the factory well before the scheduled date and time of opening of tenders. The GM constituted a team of two officers to examine and submit the report by 18 June 2007. The team submitted report on 18 June...........................

Sector:

Defence and National Security

Chapter 5 – Tendering

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Procurement of Stores and Machinery in Ordnance Factories Chapter V : Tendering 5.1 Procurement through Open Tender Broadly, procurement by Ordnance Factories is conducted through three channels. A Limited Tender Enquiry (LTE) is issued to...

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24 March 2011

Performance

Report No. 27 of 2010-11 – Performance Audit of Steel Authority of India Limited and Rashtriya Ispat Nigam Limited on Corporate Social Responsibility

Further, RINL is planning to fix targets for reduction of CO 22 emission commensurate with specific energy consumption as part of sustainability plan 2011-12. In conclusion, though SAIL and RINL have taken various initiatives for reduction of CO emission but it did 2 not map any specific plan to...........................

Sector:

Industry and Commerce

Chapter 6 - Social Development of PA Report No. 27 of 2010-11

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Chapter 6 Social Development 6.1 J Activities undertaken by SAIL and RINL SAIL has been contributing to social development by community welfare programme, medical camps, vocational training, sports facility, medical facilities, free education in...

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03 August 2010

Performance

Report No. 6 of 2010 - Performance Audit of Supply Chain Management of Rations in Indian Army

The Army Service Corps(ASC) is entrusted with the responsibility of providing categories, namely dry and fresh. Dry rations comprise of rice, wheat/affa, sugar, tea, edible oil, dal, dry fruits and tinned foods whereas items like vegetables, fruit,...

Sector:

Defence and National Security

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10 December 2010

Performance

Report No. 22 of 2010 – Performance Audit of NTPC Limited – Capacity Addition Programme – Project Management

Audit noticed that the Company did not formulate the pre-order network laying down activity-wise scheduled dates for each pre-order activity. As such, there is no benchmark available for pre-order activities. The Company took 10 to 102 months from identification/conceptualisation to investment...........................

Sector:

Power & Energy

Annexures

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- Project Management (As referred to in Paragraph 5.2.3) Statement showing delay in achieving important activities (in months) with respect to Scheduled date SI. Project Name Unit Capacity Boiler Drum Hydro boiler steam TG TG oil flushing TG rolling Synchronisation No. /Unit No. (MW)...........................

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18 March 2011

Performance

Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

The Member of Parliament Local Area Development Scheme (MPLADS) was introduced on 23 December 1993 to enable Members of Parliament (MPs) to identify small works of capital nature to meet local needs in their constituencies. The MPLADS is a Plan...

Sector:

Social Infrastructure

Annexures

_{(PDF 8.27 MB)}

The reasons for these adverse entries were called for from the Ministry. Their reply was awaited as of January 2011. 80 Report No. 31 of 2010-2011 Performance Audit of MPLADS Annex 4.2 (Refers to paragraph 4.2.1 (i)) Works for which sanction was delayed by more than one year (f in crore) SI............................

Chapter 4 of Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

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Execution of Works 4.1 Status of works completed The MPLADS guidelines stipulated that the time limits for completion of works should generally not exceed one year. However, at the beginning of 2004-05, there were 1,51,423 incomplete works under...

Chapter 5 - Maintenance of Assets

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Maintenance of Assets 5.1 Non-maintenance of works register and assets register The scheme guidelines provide that the DA will maintain work-registers indicating the position of each work recommended by the MPs and also a register of all the assets...

Chapter 6 - Funds Management

_{(PDF 2.36 MB)}

Funds Management 6.1 Pattern of funds utilisation The expenditure incurred against funds available with the DAs country-wide during the last five years indicated that the utilization of funds ranged between 37.43 per cent and 52.44 per cent of the...

Chapter 7 - Monitoring and Controls

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The guidelines include the development of areas inhabited by Scheduled Castes and Scheduled Tribes; special provisions for natural calamities, education and cultural development. Further, the release and management procedure of MPLADS funds was streamlined and for monitoring of MPLADS works...........................

Chapter 3 - Recommendation and Selection of Works

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Recommendation and Selection of Works 3.1 Recommendation of works under MPLAD scheme Each MP was required to recommend, a prioritised list of works for execution, to the DA up to the annual fund entitlement, preferably within 90 days of the...

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