Audit Reports

01 August 2014

Compliance

Report No. 2 of 2014 - Compliance Audit on General Purpose Financial Reporting of Central Public Sector Enterprises of Union Government, Commercial

xCash and Bank Balances (Other Balances with Scheduled Banks) included fixed deposits of `0.74 crore having maturity pe riod of more than a year (12 months) and pledged to Banks/Project Authority for Security Deposits/Bank Guarantee. This should have been depicted as 'Other non current assets'...........................

Sector:

Finance

Appendices

_{(PDF 1.36 MB)}

2007-08 to 2012-13 #66. Chandigarh Industrial and Tourism Development 2012-13 Corporation Ltd 67. Chandigarh Scheduled Caste Finance and Development 2012-13 Corporation Limited #68. Dadra & Nager Haveli,Daman and Diu SC/ST Financial and 2012-13 Development Corporation Limited #69. Omnibus...........................

General Purpose Financial Reporting of Central Public Sector Enterprises

_{(PDF 0.16 MB)}

table: Nature of the Total Number of CPSEs covered in the Report Number of CPSE's number Latest Earlier data Total CPSEs not of CPSEs covered in data 2011-12 2010-11 the Report 2012-13 Government companies 358 306 14 1 321 37 Statutory corporations 6 6 0 0 6 0 Total companies/ corporations 364 312...........................

Download Full Report _{(PDF 2.16 MB)}

20 December 2012

Performance

Report No. 20 of 2012-13 – Performance Audit of Production and Sale of Iron Ore by NMDC Limited, Ministry of Steel

of 2 million tonnes per annum, NMDC Limited, a mining Company, has achieved a production capacity of 32 million tonnes per annum (MTPA) as of 2011-12. The Company has been making profit over the last 21 years and earned a profit before tax of ` 10,760 crore on an income of ` 13,278 crore...........................

Sector:

Transport & Infrastructure

Download Full Report _{(PDF 2.48 MB)}

29 November 2012

Performance

Report No. 15 of 2012-13 – Performance Audit of Jawaharlal Nehru National Urban Renewal Mission, Ministry of Housing and Urban poverty Alleviation

civic amenities. Against an allocation of RS 66,084.65 crore by the Planning Commission envisaged for JNNURM during the Mission period 2005-06 to 2011-12, a budgetary allocation of RS 45,066.23 crore was made during this period. Against this allocation, only RS 40,584.21 crore had been...........................

Sector:

Transport & Infrastructure

Annexures

_{(PDF 4.23 MB)}

- Para 6.1 State wise and City wise number of projects approved and position of DUs (Sanctioned/In Progress/ Completed) under BSUP as on 31 March 2011 S. No State City Number of Total DUs DUs projects sanctioned completed apporved 1. Andhra Pradesh Hyderabad 17 78746 48873 2. Andhra Pradesh...........................

Chapter 4 – Implementation of reforms

_{(PDF 10.18 MB)}

City planning functions in Puducherry were also stated to be transferred as per December 2011 quarterly progress report. Further, in Tamil Nadu elected ULBs were also stated to be associated / integrated with city planning functions as of September 2011. 4.1.2 Constitution of District Planning...........................

Chapter 7 - Implementation of Urban Infrastructure Projects

_{(PDF 15.62 MB)}

Project, UIG Kohima, Nagaland, work order at 61.59 lakh for construction of footpath at Thizama Road, was awarded in November 2008 with scheduled completion of work in 12 months. The work was completed in November 2009. The contractor was paid 61.57 lakh in February 2010............................

Chapter 6 - Implementation of Housing Project

_{(PDF 8.51 MB)}

forwarded by the MoHUPA, it referred to a primary survey conducted in 2007-08 and stated that the data would be updated at the time of Socio Economic Caste Census, 2011 to be carried out in all the urban towns in the State. ii. In the project report for BSUP scheme at Patna Phase IV, in Patna,...........................

Chapter 8 - Financial Management

_{(PDF 6.06 MB)}

ACA As indicated in the table numbers 1.3 and 1.4 under para 1.5 in introduction chapter, total allocation (for the mission period 2005-06 to 2011-12) made by Planning Commission in respect of UIG, UIDSSMT, BSUP, and IHSDP projects was ^ 66,084.66 crore. However, Gol made an allocation for...........................

Chapter 3 – Structure for project Implementation under JNNURM

_{(PDF 2.67 MB)}

Performance Audit ofJawaharlal Nehru National Urban Renewal Mission (JNNURM) Chapter 3 Structure for Project Implementation under JNNURM While reforms were envisaged under the JNNURM, the basic thrust of the mission was project driven. The...

Executive Summary

_{(PDF 4.62 MB)}

(Para 1.2) Against an allocation of 66,084.65 crore by the Planning Commission envisaged for JNNURM during the Mission period 2005-06 to 2011-12, a budgetary allocation of 45,066.23 crore was made during this period. Against this allocation, only 40,584.21 crore had been released in respect...........................

Chapter 1 – Introduction

_{(PDF 3.44 MB)}

An investment of more than f 1,00,000 crore during the seven year period from 2005-06 to 2011-12 was envisaged in the mission. The share of the Central Government was committed to be 50,000 crore. State Governments and Urban Local Bodies were expected to contribute the remaining ?...........................

Glossary

_{(PDF 0.69 MB)}

Performance Audit ofJawaharlal Nehru National Urban Renewal Mission (JNNURM) Glossary SI. No. Abbreviation Full Form 1 1. ACA Additional Central Assistance 2. AMC Aurangabad Municipal Corporation 3. AOSG Annual Operation Support Grant 4. BMTPC...

Download Full Report _(PDF 0 MB)

28 November 2014

Compliance

Report No. 25 of 2014 - Compliance Audit Observations, Union Government, Civil

This Report contains significant audit findings which arose from the compliance audit of financial transactions of Civil Ministries/Departments and Autonomous Bodies. It contains XXI chapters. Chapter I gives a brief introduction while Chapters II...

Sector:

Power & Energy |

Industry and Commerce |

Information and Communication |

Art, Culture and Sports |

Agriculture and Rural Development |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies

Annexures

_{(PDF 5.75 MB)}

Paithan Mega In-principle approval - April First tranche of ^installment - Delay in final approval as the SPV could not fulfill the Food Park Ltd. 2011 August 2013 condition of possession of land. SPV also delayed District Aurangabad, Final Approval - March 2013 (5 months time taken instead of...........................

Appendices

_{(PDF 10.62 MB)}

25 of 2014 APPENDIX - (Referred to in paragraph 1.4) List of Autonomous Bodies in respect of which audited accounts for the year 2011-12 had not been presented before the Parliament as on 31 December 2013 SI. No. Name of Autonomous Body (Ministry wise) Ministry of Commerce and Industry 1............................

Download Full Report _{(PDF 88.49 MB)}

17 August 2012

Performance

Report No. 6 of 2012-13 – Performance Audit of Ultra Mega Power Projects under special purpose Vehicles, Ministry of Power

were eligible to participate in the next stage called ‘Request for Proposal’ (RFP) and were required to quote the tariff for 25 years from the Scheduled Commercial Operation Date of the concerned UMPPs. After evaluation of bids jointly with professional consultants (M/s Ernst & Young), four...........................

Sector:

Power & Energy

Chapter 1 – Introduction

_{(PDF 0.11 MB)}

Power 2.264 1,67,784 One unit of 800 MW 4000 MW Gujarat Company commissioned in February Power Limited 2012 and the Project is (5 x 800 MW) Limited scheduled to be (incorporated commissioned on 30th on 10-02- October 2013. 2006) Sasan Sasan Power Reliance 1.196 87,749 Not yet commissioned as...........................

Download Full Report _{(PDF 0.54 MB)}

05 March 2013

Performance

Report No. 22 of 2012 -13 Performance Audit of Integrated Child Development Services ICDS Scheme of Union Government, Ministry of Women and Child Development

The Integrated Child Development Services (ICDS) Scheme was launched as a centrally sponsored scheme on 02 October 1975, in pursuance of the National Policy for Children, 1974. The policy laid down that the State should provide adequate services to...

Sector:

Social Welfare |

General Sector Ministries and Constitutional Bodies

Annexures

_{(PDF 11.18 MB)}

4,050 4,123 101.80 250 104 41.60 Rajasthan 26,740 19,209 71.84 32,510 13,377 41.15 812 260 32.02 Sikkim 790 740 93.67 1,250 64.08 53 33.96 801 18 Tamilnadu 16,719 15,347 91.79 29,382 23,452 79.82 475 469 98.74 Tripura 4,270 2,630 61.59 4,600 2,562 55.70 325 9 2.77 Uttar Pradesh 92,011 54,601...........................

Chapter 6 - Supplementary Nutrition

_{(PDF 8.37 MB)}

6.21 3.21 51.64 2.97 47.84 0.03 0.52 31 March 2009 6.64 3.55 53.43 3.06 46.08 0.03 0.49 31 March 2010 7.99 3.89 48.74 3.21 40.18 0.89 11.08 31 March 2011 7.82 4.60 58.84 2.96 37.84 0.26 3.33 [Note: Figures for first three years do not contain data in respect of Bihar] The analysis of State-wise...........................

Chapter 4 - Infrastructure Development

_{(PDF 6.14 MB)}

Under Backward Region Grant Fund (BRGF), 2569 AWCs were taken up for construction during 2006-11 with scheduled date of completion by 31 March 2011. Out of this, 1445 AWCs (56 per cent) were constructed as of March 2012. The work was yet to commence for 209 AWCs (9 per cent) and was...........................

Chapter 8 - Community Mobilization

_{(PDF 2.12 MB)}

VIII Community Mobilisation 8.1 Information, Education and Communication Information, Education and Communication (IEC) and the Nutrition and Health Education (NHED) are two components of ICDS aimed at sustained behaviour and attitudinal change of...

Chapter 1 - Introduction

_{(PDF 1.93 MB)}

of beneficiaries receiving the two most important services under the ICDS is depicted in the chart below: 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Supplementary Nutrition beneficiaries Pre-school Education beneficiaries [Source: Data provided by the Ministry] 1 Health Sub Centre...........................

Chapter 3 – Universalisation of ICDS Scheme

_{(PDF 2.64 MB)}

22 of 2012-13 under the ICDS Scheme. The Ministry had no information on the coverage of habitations under the Scheme. 3.2.4 Coverage of Scheduled Caste (SC), Scheduled Tribe (ST), Chapter - 3 Other Backward Classes (OBC) and minority population Universalisation ofICDS Scheme As per National...........................

Download Full Report _{(PDF 62.11 MB)}

30 August 2012

Performance

Report No. 14 of 2012-13 - Union Government (Civil) Autonomous Bodies-Performance Audit

Considering the important role of standardisation for achieving competitive efficiency and quality production, the Government of India set up the Indian Standards Institution (ISI) in 1947 as a registered society. Later on, to bring the formulation...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter III: Ministry of Health and Family Welfare- Dental Council of India

_{(PDF 14.34 MB)}

As of March 2011, fees amounting to 7.07 crore were outstanding against such institutions. (Paragraph 3.18) 96 Report No. 14 of 2012-13 Recommendations ??? The Ministry may consider formulating a policy to encourage the establishment of dental colleges in States having shortages of such...........................

Download Full Report _{(PDF 50.69 MB)}

20 March 2015

Performance

Report No. 5 of 2015 - Performance Audit on Assessment of Assessees in Pharmaceuticals Sector Union Government, Department of Revenue - Direct Taxes

Export (` in crore) Year Total Turnover Export Percentage of Export over Turnover 2009-10 1,04,209 42,154 40.45 2010-11 1,04,944 47,551 45.31 2011-12 1,19,076 47,363 39.78 2012-13 1,21,016 55,693 46.02 Source: Annual Reports for the years 2010-11 to 2013-14, Government of India, Ministry...........................

Sector:

Taxes and Duties

Compliance Issues

_{(PDF 0.23 MB)}

e. Charge CIT-Salem, Chennai Assessee B. Mohankumar Assessment Year 2009-10 to 2011-12 PAN AIVPM2483C The assessee debited sum of? 2.70 crore, 4.71 crore and 4.94 crore for respective AYs totalling to 12.35 crore towards interpretation charges/Doctor's fees visiting the hospital...........................

Executive Summary

_{(PDF 0.09 MB)}

Report No. 5 of 2015 (Performance Audit) Executive Summary Pharmaceuticals industry has witnessed robust growth in last five-six years, taking its turnover from ? 71,000 crore in 2007 to ? 1,21,015 crore in 2013 and thereby making it a vital...

Systemic Issues and Internal Control

_{(PDF 0.14 MB)}

& 80IC year the last year 2006-07 4,877 - - 2007-08 7,085 2,208 45.27 2008-09 8,055 970 13.69 2009-10 9,290 1,235 15.33 2010-11 12,354 3,064 32.98 2011-12 13,968 1,614 13.06 2012-13 14,708 741 5.30 2013-14 16,443 1,735 11.80 (projected) Total 86,781 Source: Receipt Budget for the years 2006-07...........................

Download Full Report _{(PDF 0.56 MB)}

30 April 2015

Performance

Report No. 12 of 2015 - Performance Audit of Financing of Renewable Energy Projects, Union Government, Ministry of New and Renewable Energy

in the steel industry, the company had incurred huge financial losses due to which they were not able to complete the power plant within the scheduled time. For revival of the company the 14 SARFAESI Act (The Securitization and Reconstruction of Financial Assets and Enforcement of...........................

Sector:

Finance

Chapter 4 - Recovery of loans

_{(PDF 0.14 MB)}

There was time over run in the project and it could achieve only 25 per cent progress by the end of January 2000, though it was scheduled to be completed by March 1998. The borrower company started defaulting in repayment of loan from September 1998. The project was declared as NPA by IREDA...........................

Chapter 5 - Subsidy for Renewable Energy Projects

_{(PDF 0.08 MB)}

2.10 crore (March 1995), 0.92 crore (June 1996) and 0.76 crore (July 1996). The project which was initially scheduled to be commissioned in October 1996 was commissioned in September 2000 and synchronised with the grid in January 2001. The project became NPA in 1997-98. The plant...........................

Chapter 3 - Sanction and Disbursement of Loans

_{(PDF 0.11 MB)}

in the steel industry, the company had incurred huge financial losses due to which they were not able to complete the power plant within the scheduled time. For revival of the company the 14 SARFAESI Act (The Securitization and Reconstruction of Financial Assets and Enforcement of...........................

Annexures

_{(PDF 0.13 MB)}

12 of 2015 Annexure II (Ref: Para 1.4) Financial Position of IREDA as on 31st March in crore Particulars 2008-09 2009-10 2010-11 2011-12 2012-13 RESOURSES (i) Equity Capital 520.00 539.60 589.60 639.60 699.60 (ii) Reserves & Surplus 257.51 313.24 567.26 818.39 988.75 (iii) International...........................

Download Full Report _{(PDF 0.61 MB)}

08 May 2015

Performance

Report No. 16 of 2015 - Performace Audit on Nutrient Based Subsidy Policy for Decontrolled Phosphatic & Potassic Fertilizers of Union Government, Ministry of Chemicals and Fertilizers

(Para 3.5) Implementation of the Policy by DoF x Benchmark price considered for fixation of subsidy on DAP for 2011-12 in November 2010, was lower than the prevailing import/procurement rates because of which the fertilizer companies were not able to finalize contracts with international...........................

Sector:

Industry and Commerce

Annexures

_{(PDF 0.33 MB)}

16-16-16-0 20. 17-17-17-0 21. 19-19-19-0 22. Ammonium Sulphate 23. DAP Lite grade II (14-46-0-0) (included in 2011-12) 24. MAP Lite (11-44-0-0) (included in 2011-12) 25. 13-33-0-6 Performance Audit of Nutrient Based Subsidy Policy for decontrolled Phosphatic & Potassic Fertilizers A - 1 Report...........................

Download Full Report _{(PDF 0.91 MB)}

Filter