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Report of the Comptroller and Auditor General of India Public Sector Undertakings

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Report of the Comptroller and Auditor General of India Public Sector Undertakings
Report of the
Comptroller and Auditor General of India
on
Public Sector Undertakings
for the year ended March 2014
Government of Odisha
Report No. 3 of the year 2015
Report of the
Comptroller and Auditor General of India
on
Public Sector Undertakings
for the year ended March 2014
Government of Odisha
Report No. 3 of the year 2015
TABLE OF CONTENTS
Reference to
Paragraph(s)
Page(s)
v
vii-xi
Particulars
Preface
Overview
Chapter I
Overview of State Public Sector Undertakings
Introduction
Audit Mandate
Investment in State PSUs
Budgetary outgo, grants/subsidies, guarantees and loans
Absence of accurate figure for investment in PSUs
Performance of PSUs
Arrears in finalisation of accounts
Winding up of non-working PSUs
Accounts comments and Internal Audit
Recoveries at the instance of audit
Status of placement of Separate Audit Reports
Disinvestment, Privatisation and Restructuring of PSUs
Reforms in Power Sector
1
1.1 and 1.2
1.3 to 1.5
1.6 to 1.8
1.9 to 1.11
1.12 and 1.13
1.14 to 1.19
1.20 to 1.25
1.26 to 1.28
1.29 to 1.34
1.35
1.36
1.37
1.38 and 1.39
1-14
1
1-2
2-3
3-4
5
5-7
7-8
9
9-12
12
12-13
13
13-14
Chapter II
Performance Audit relating to Government Companies
Odisha Tourism Development Corporation Limited
and Department of Tourism, Government of Odisha
Activities
of
Odisha
Tourism
Development
Corporation Limited and Department of Tourism,
Government of Odisha in promoting tourism in the
State
Executive Summary
Introduction
Scope and Methodology of Audit
Audit Objectives
Audit Criteria
Planning
Physical and Financial Performance
Working Results
Implementation of Tourism Projects
Development of Tourism Projects under PPP mode
Management of Tourism Assets
Operational Performance of Panthasalas/Hotels
Operational Performance of Tourist Transport
Marketing Strategy and Business Promotion
Project Monitoring and Internal control
i
2
2.1
15-45
2.1.1 and 2.1.2
2.1.3
2.1.4
2.1.5
2.1.6 to 2.1.11
2.1.12 to 2.1.20
2.1.21
2.1.22 to 2.1.33
2.1.34 to 2.1.37
2.1.38
2.1.39 to 2.1.43
2.1.44 to 2.1.46
2.1.47 to 2.1.53
2.1.54 to 2.1.57
15-16
16-17
17
17-18
18
18-20
20-24
24
24-30
30-32
32-33
33-36
36-38
38-42
42-44
Particulars
Acknowledgement
Conclusion
Recommendations
Odisha Pisciculture Development Corporation Limited
and Fisheries and Animal Resources Development
Department
Activities of Odisha Pisciculture Development
Corporation Limited and Fisheries and Animal
Resources Development Department in developing
fisheries sector in the State
Executive Summary
Introduction
Scope and Methodology of Audit
Audit Objectives
Audit Criteria
Planning
Implementation of Programmes/Schemes
Inland Sector
Reservoirs
Fish Seed Production by OPDC
Brackish Water Aquaculture
Marine Sector
Welfare Schemes for Fishermen
Infrastructure
Financial Management
Monitoring and Control
Acknowledgement
Conclusion
Recommendations
Reference to
Paragraph(s)
Page(s)
44
44
45
2.2
45-72
-2.2.1 to 2.2.3
2.2.4
2.2.5
2.2.6
2.2.7 to 2.2.10
2.2.11
2.2.12 to 2.2.20
2.2.21 to 2.2.23
2.2.24 to 2.2.25
2.2.26 to 2.2.28
2.2.29 to 2.2.32
2.2.33 to 2.2.40
2.2.41 to 2.2.52
2.2.53 to 2.2.56
2.2.57 to 2.2.58
----
45-46
46
46-47
47
47
48-49
49
49-55
55-56
56-57
57-58
58-60
60-64
64-69
69-71
71-72
72
72
72
3.1 to 3.8
73-82
3.1
3.2
73-74
74-75
3.3
3.4
3.5
3.6
3.7
75-76
76-77
77-78
78-79
79-81
Chapter III
Compliance Audit Observations
Government Companies
Odisha Hydro Power Corporation Limited
Deficient monitoring
Non-availment of exemption
The Odisha Mining Corporation Limited
Avoidable payment
Loss due to short recovery of royalty
Loss of revenue
Undue benefit
Excess payment
ii
Reference to
Paragraph(s)
Page(s)
Particulars
Odisha Power Transmission Corporation Limited
Wasteful expenditure
Statutory Corporation
Odisha State Financial Corporation
3.8
3.9
81-82
82-83
Inappropriate settlement of dues
3.9
82-83
3.10
83-85
General
Follow-up action on Inspection Reports/Audit Reports
iii
Annexures
No.
1.
2.
3.
4.
5.
6.
7.
8
9.
10.
11.
12.
13.
14.
Reference to
Particulars
Paragraph(s) Page(s)
Statement showing particulars of up to date paid-up
1.6
87-93
capital, loans outstanding and manpower as on 31 March
2014 in respect of Government Companies and Statutory
Corporations
Statement
showing
grants
and
subsidy
1.9
94-96
received/receivable, guarantees received, waiver of dues,
loans written off and loans converted into equity during
the year and guarantee commitment at the end of March
2014
Summarised financial results of Government Companies 1.14 and 1.34 97-101
and Statutory Corporations for the latest year for which
accounts were finalised
Statement showing financial position of Statutory
1.14
102-103
Corporations
Statement showing working results of Statutory
1.14
104-105
Corporations
Statement showing investment made by State Government
1.23
106
in PSUs, whose accounts are in arrears
Details of the units of OTDC and DoT
2.1.2
107
Statement showing Working Results of OTDC
2.1.21
108
Statement showing Budget Provision, Sanction,
2.2.9
109
Expenditure and Surrender of funds under State
Plan/Centrally Sponsored Plan/Central Plan for last five
years ended March 2014
Statement showing major schemes implemented in
2.2.11
110
Fisheries Sector
Statement showing short drawal of cheaper power by
3.1
111
OHPC from MHEP and procurement of high cost power
by GRIDCO during 2009-14 (upto October 2013)
Statement showing Paragraphs/Reviews/Performance
3.10.1
112
Audits for which Explanatory Notes were not received as
on 30 September 2014
ATNs outstanding from the Government on
3.10.2
113
Recommendations of COPU as of 30 September 2014
Statement
showing
department-wise
outstanding
3.10.3
114
Inspection Reports as on 30 September 2014
Glossary of Abbreviations
115-116
iv
Fly UP