SUBJECT |
Reference to |
||
|
Paragraph |
Page(s) |
||
Preface |
…
|
vii
|
|
|
|
ix
– xii |
||
|
OVERVIEW OF GOVERNMENT COMPANIES AND STATUTORY
CORPORATIONS |
1-18 |
||
|
Introduction
|
1.1 |
1 |
|
|
Working Public Sector Undertakings (PSUs) |
1.2 –1.8 |
2-7 |
|
|
Working Government companies |
1.9-1.10 |
7-8 |
|
|
Working Statutory corporations |
1.11 – 1.14 |
8-9 |
|
|
Reforms in Power Sector |
1.15– 1.16 |
9 |
|
|
Non-working PSUs |
1.17 – 1.21 |
10-12 |
|
|
Status
of placement of Separate Audit Reports of Statutory corporations in
Legislature |
1.22 |
13 |
|
|
Disinvestment,
privatisation and restructuring of |
1.23 -1.24 |
13-14 |
|
|
Results
of audit by Comptroller and Auditor General of India |
1.25 |
14-16 |
|
|
Recoveries at the instance of audit |
1.26 |
16 |
|
|
Internal audit/internal control |
1.27 |
17 |
|
|
Recommendations for closure of PSUs |
1.28 |
17-18 |
|
|
Position
of discussion of Audit Reports (Commercial) by the Committee on Public
Undertakings (COPU) |
1.29 |
18 |
|
|
619-B Companies |
1.30 |
18 |
|
SUBJECT |
Reference to |
|
|
Paragraph |
Page(s) |
|
CHAPTER – 2
|
||
|
REVIEWS
RELATING TO GOVERNMENT COMPANIES |
|
21-52 |
|
1. Environmental safeguards in thermal power
stations of Andhra Pradesh Power Generation Corporation Limited |
|
21-38 |
|
Highlights |
-- |
21 |
|
Introduction |
2.1.1 |
22 |
|
Scope
of audit |
2.1.2 |
22 |
|
Audit
objectives |
2.1.3 |
22-23 |
|
Audit
criteria |
2.1.4 |
23 |
|
Audit
methodology |
2.1.5 |
23 |
|
Audit
findings |
2.1.6 –
2.1.32 |
23-37 |
|
Regulatory
mechanism |
2.1.7 –
2.1.9 |
24-25 |
|
Air
pollution |
2.1.10 to
2.1.21 |
25-32 |
|
Noise
pollution |
2.1.22 |
32-33 |
|
Water
pollution |
2.1.23 to
2.1.31 |
33-36 |
|
Other
related issues |
2.1.32 |
37 |
|
Conclusion |
-- |
37-38 |
|
Recommendations |
-- |
38 |
|
2.
Purchase and sale of electrical energy in Central Power
Distribution Company of Andhra Pradesh Limited |
|
39-52 |
|
Highlights |
|
39 |
|
Introduction |
2.2.1 |
39-40 |
|
Scope
of audit |
2.2.2 |
40 |
|
Audit
objectives |
2.2.3 |
40 |
|
Audit
criteria |
2.2.4 |
40-41 |
|
Audit
methodology |
2.2.5 |
41 |
|
Audit
findings |
2.2.6 –
2.2.25 |
41-52 |
|
Tariff
mechanism |
2.2.7 |
42 |
|
Purchase
and sale of energy |
2.2.8 |
42-43 |
SUBJECT |
Reference to |
|
|
Paragraph |
Page(s) |
|
|
Purchase
of energy |
2.2.9 |
43-44 |
|
Sale
of energy |
2.2.10 to
2.2.18 |
44-48 |
|
Remote
metering cell |
2.2.19 |
48-49 |
|
Undue
favour to consumers |
2.2.20 |
49 |
|
Incentive
to ineligible consumers |
2.2.21 |
49-50 |
|
Non-collection
of additional consumption deposit |
2.2.22 |
50 |
|
Misclassification
of consumers |
2.2.23 |
50-51 |
|
Drawals
in excess of quota fixed for sub-stations |
2.2.24 |
51 |
|
Audit
of receivables |
2.2.25 |
51-52 |
|
Conclusion |
-- |
52 |
|
Recommendations |
-- |
52 |
CHAPTER
– 3
|
||
|
Transaction Audit Observations |
3 |
55-85 |
|
Government Companies |
|
55-74 |
|
Transmission Corporation of Andhra Pradesh Limited |
|
|
|
Extra
expenditure due to delay in finalisation of tenders |
3.1 |
55-56 |
|
Extra
expenditure due to opting for fresh tenders |
3.2 |
56-57 |
|
Purchase
of power from an independent power producer |
3.3 |
57-60 |
|
Delay in finalisation of tenders |
3.4 |
60-61 |
|
Southern
Power Distribution Company of Andhra Pradesh Limited |
|
|
|
Incorrect
application of tariff |
3.5 |
61-62 |
|
Eastern Power Distribution Company of Andhra Pradesh Limited |
|
|
|
Incorrect
recording of consumption |
3.6 |
62-63 |
|
Andhra
Pradesh Tourism Development Corporation Limited |
|
|
|
Loss
of revenue due to delay in determining land area offered for lease |
3.7 |
63-65 |
SUBJECT |
Reference to |
|
|
Paragraph |
Page(s) |
|
Implementation of lake resort and eco-tourism projects
|
3.8 |
65-66 |
|
Non-collection
of service tax |
3.9 |
66-67 |
The Singareni Collieries Company Limited |
|
|
|
Environmental
aspects in coal mining |
3.10 |
67-70 |
|
Andhra
Pradesh Industrial Infrastructure Corporation Limited |
|
|
|
Non-collection
of value of land handed over to joint venture company |
3.11 |
70-71 |
|
Andhra Pradesh State Civil Supplies Corporation Limited |
|
|
|
Uneconomic
transportation of foodgrains |
3.12 |
72-73 |
|
Andhra Pradesh Industrial Development
Corporation Limited |
|
|
Doubtful recovery of term loan
|
3.13 |
73-74 |
|
Statutory
corporations |
|
74-82 |
|
Andhra
Pradesh State Warehousing Corporation |
|
|
|
Irregular
payment of production incentive |
3.14 |
74-75 |
|
Construction
of godowns without commitment for occupation |
3.15 |
75-76 |
|
Undue
benefit to private investors |
3.16 |
76-77 |
|
Loss
of revenue |
3.17 |
77-78 |
|
Andhra
Pradesh State Road Transport Corporation |
|
|
|
Avoidable payment of
hire charges |
3.18 |
78-80 |
|
Avoidable payment of
interest |
3.19 |
80-81 |
Purchase of piston assemblies and ring sets at extra expenditure
|
3.20 |
81-82 |
|
General |
|
|
|
Follow
up action on Audit Reports |
3.21 |
82-85 |
'
|
Annexure No. |
SUBJECT |
Reference to paragraph |
Page(s) |
|
Statement showing particulars of up-to-date paid-up
capital, budgetary outgo, loans given out of budget and loans outstanding
as on |
1.4,1.5,1.6,
1.17 |
89-96 |
|
|
Annexure
2 |
Summarised
financial results of Government companies and Statutory corporations for
the latest year for which accounts were finalised |
1.7,1.8,1.9, |
97-104 |
|
Annexure
3 |
Statement
showing subsidy received, guarantees received, waiver of dues, loans on
which moratorium allowed and loans converted into equity during the year
and subsidy receivable and guarantees outstanding at the end of 31 March
2005 |
1.6 |
105-109 |
|
Statement
showing financial position of Statutory corporations |
1.8 |
110-112 |
|
|
Annexure
5 |
Statement
showing working results of Statutory corporations |
1.8 |
113-115 |
|
Annexure
6 |
Statement
showing operational performance of Statutory corporations |
1.13 |
116-118 |
|
Statement
showing status of implementation of reform programme against each
commitment made in the MOU |
1.15 |
119 |
|
|
Annexure
8 |
Statement
showing paid-up capital, investment and summarised working results of
619-B companies as per their latest finalised accounts |
1.30 |
120 |
|
Statement showing
the installed capacity and date of commissioning of the thermal power
plants of Andhra Pradesh Power Generation Corporation Limited |
2.1.1 |
121 |
|
|
Annexure 10 |
Details
of ESPs installed, designed SPM level, prescribed SPM level and actual SPM
level recorded |
2.1.11 |
122 |
|
Annexure
11 |
Year-wise position
of quantity of sales allowed by APERC and actual quantity sold there
against for the years 2001-02 to 2004-05 |
2.2.8 |
123 |
|
Annexure No. |
SUBJECT |
Reference to paragraph |
Page(s) |
|
Annexure
12 |
Details
of energy sold to subsidised and non-subsidised category of consumers for
the years 2001-02 to 2004-05 |
2.2.10
and 2.2.11 |
124 |
|
Annexure
13 |
Details
of production as per consent order issued by APPCB vis-à-vis actual
production area-wise |
3.10 |
125 |
|
Annexure
14 |
Details of SPM levels in open cast (OC) mines as per base line data
vis-à-vis actuals |
3.10 |
126 |
|
Annexure
15 |
Statement
showing paragraphs/reviews for which explanatory notes were not received
(30 September 2005) |
3.21.1 |
127 |
|
Annexure
16 |
Statement showing Department-wise break-up of outstanding Inspection
Reports (IRs) |
3.21.3 |
128 |
|
Annexure
17 |
Statement
showing the department-wise draft paragraphs/reviews to which replies are
awaited |
3.21.3 |
129 |
|
|
GLOSSARY |
… |
130-132 |