Union Railways Compliance Audit
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Report of the Comptroller and Auditor General of India for the year ended March 2015 Union Government (Railways) No.13 of 2016 TABLEOFCONTENTS Paragraph Pages Preface vii Abbreviation ix Overview xiii Chapter 1 –Introduction Particulars Audit Report outline 1.1 1 Chapter outline 1.2 1 Audited Entity 1.3 2 Integrated Financial Advice and Control 1.4 5 Audit Planning 1.5 5 Reporting 1.6 5 Response of the Ministry/Department to Provisional 1.7 6 Paragraphs Audit objections issued, settled and outstanding 1.8 6 Recoveries at the instance of Audit 1.9 6 Remedial Actions 1.10 7 Paragraphs on which Action Taken Note 1.11 8 received/pending Chapter 2 – Traffic – Commercial and Operations Up-gradation of passenger amenities at stations 2.1 12-44 including modernization of stations in Indian Railways Introduction 2.1.1 12 Audit objectives 2.1.2 12 Audit criteria 2.1.3 13 Scope and Audit methodology 2.1.4 13 Sample size 2.1.5 13 Earlier Audit coverage 2.1.6 14 Audit findings 2.1.7 15 Conclusion 2.1.8 43 i -><HFF>G=:MBHGL $=EBG@ H? 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MK:BGEH:= <E:LL K:M> K>LNEMBG@ BG NG=>K<A:K@>LH??K>B@AM :3BF7DO>75FD;53>O);9@3>;@93@6*7>75A??G@;53F;A@G@;FE WorkingD=;@9A8);9@3>&DA6G5F;A@+@;FE;@@6;3@ of Signal Production Units in Indian Railways>I3KE $GMKH=N<MBHG :<D@KHNG= *K@:GBS:MBHG:ELMKN<MNK> N=BMH;C><MBO>L N=BM<KBM>KB: F>MAH=HEH@R:G=L<HI> .:FIE>LBS> N=BM?BG=BG@L B Capability to meet day-to-day requirement 3.1.8 95 Performance of workshops 3.1.9 100 Conclusion 3.1.10 114 Recommendations 3.1.11 115 Unproductive expenditure due to improper planning in 3.2 116 signaling works Chapter 4 – Mechanical – Zonal Hqrs/Workshops/ Production Units Manpower Management in Mechanical Workshops 4.1 121-146 Introduction 4.1.1 121 Organizational structure 4.1.2 121 Audit objectives 4.1.3 122 Audit criteria 4.1.4 123 Audit scope, methodology and sample size 4.1.5 123 Audit findings 4.1.6 123 Conclusion 4.1.7 145 Recommendations 4.1.8 146 Loss of Engine earning capacity due to non- 4.2 147 commissioning of New Diesel Locomotives Improper planning and poor co-ordination led to wasteful 4.3 148 expenditure on procurement of EMU Bogies Unproductive investment in manufacture of High 4.4 149 Capacity bogies Infructuous expenditure on establishment of Electric 4.5 151 Loco Factory Non-recovery of excise duty from the purchasers of scrap 4.6 153 Chapter 5 – Engineering – Open Line and Construction Elimination of Unmanned Level Crossings in Indian 5.1 157-181 Railways Introduction 5.1.1 157 Background 5.1.2 157 Audit objectives 5.1.3 158 Audit criteria 5.1.4 158 Scope of Audit and methodology 5.1.5 159 Sample size 5.1.6 159 iiii Audit findings 5.1.7 159 Conclusion 5.1.8 179 Recommendations 5.1.9 180 Procurement and Utilization of Stone Ballast in 5.2 182-203 Indian Railways Introduction 5.2.1 182 Organizational structure 5.2.2 183 Audit objectives 5.2.3 184 Audit criteria 5.2.4 184 Audit scope, methodology and sample size 5.2.5 184 Issues examined and Audit findings 5.2.6 185 Conclusion 5.2.7 203 Recommendations 5.2.8 203 Injudicious decision in construction of Diesel Multiple 5.3 204 Unit (DMU) Factory at Haldia Non-realisation of land licence fee amounting to ` 11.20 5.4 206 crore from plot holders of Adra Division Avoidable delay in commissioning of IOCL siding 5.5 207 facility at Bangrod resulting in loss of revenue ` 65 crore Execution of traffic facility works without proper 5.6 209 justification Blocking up of capital with State Government towards 5.7 211 compensation of land Avoidable payment of Value Added Tax in procurement 5.8 213 of Sleepers Short realization of maintenance charges due to non- 5.9 215 revaluation of cost of Defence siding Delay in opening of Hanumangarh-Sri Ganganagar 5.10 216 section Loss of revenue due to delay in construction of new 5.11 218 bridge as replacement of a distressed bridge Irregular expenditure of ` 6.55 crore on Road Over 5.12 220 Bridge over a line leased to Bharuch-Dahej Railway Company Limited (BDRCL) Loss due to creation of idle asset 5.13 222 ivi Short accountal of Signalling Relays resulting in loss of 5.14 224 ` 20.68 lakh Chapter 6 – Disaster Management in Indian Railways Introduction 6.1 227 Organizational structure 6.2 227 Audit objectives 6.3 228 Scope of Audit and methodology 6.4 229 Sample size 6.5 229 Sources of Audit criteria 6.6 230 Acknowledgement 6.7 230 Preparedness to face disasters 6.8 230 Post-Disaster response 6.9 243 Capacity building to face disasters 6.10 247 Conclusion 6.11 258 Recommendations 6.12 259 Annexure I to III 260-262 vi PREFACE The Report for the year ended March 2015 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant result of the compliance audit of the Ministry of Railways of the Union Government. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2014-15 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2014-15 have also been included, wherever necessary. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. ----------------------------------------------x---------------------------------------------- - viii Abbreviations used in the Report Automatic Block Signaling Chief Personal Officer Air Conditioned Central Railway Assistant Divisional Engineer Central Road Fund Assistant Engineer Commissioner of Railway Safety Additional General Manager Concrete Sleeper Assistant Loco Pilot Chief Safety Officer Accident Relief Medical Corporate Safety Plan Equipment Accident Relief Medical Van Chatrapati Shivaji Terminus Accident Relief Train Chief Signal and Telecommunication Engineer Automatic Teller Machine Mumbai Action Taken Note Cuttack Automatic ticket vending machine Chief Track Engineer Basin Bridge Jn. (Madras) Complete Track Renewal Broad Gauge Chief Workshop Manager Basic Training Centre Divisional Commercial Manager Chief Administrative Officer Diesel Eletrical Multiple Unit Chemical, Biological, Door Frame Metal Detector Radiological & Nuclear Carrying Capacity Director General Completion Commission of India Doubling Chief Commercial Manager Diesel Locomotive Works Closed Circuit Television Disaster Management Central Excise Disaster Management Plan Chief Electrical Engineer Disaster Management Review Committee Central Value Added Tax Disaster Management System Central Excise Tariff Head Diesel Multiple Unit Chittaranjan Locomotive Works Diesel Modernization Works Chief Medical Director Divisional Operations Manager Chief Mechanical Engineer Diesel Loco Control Office Application ȀǤ East Coast Railway ixi Central Organization for East Central Railway Modernization of Workshops Chief Operations Manager Electrical Multiple Unit Ȁ Construction Eastern Railway Ernakulam Marshalling Yard LWR Long Welded Rail Ƭ Financial Advisor and Chief MEA Minimum Essential Amenities Accounts Officer Foot over bridge MEMU Mainline Electrical Multiple Unit Freight Operation Information MG Meter Gauge system General Arrangement Drawings MHA Ministry of Home Affairs Gauge Conversion MoR Ministry of Railways General Condition of Contract MoT Ministry of Tourism Guard Driver Report MOU Memorandum of Understanding Group Insurance Scheme MPR Manpower ratio General manager MR Metro Railway Hazardous chemicals NCR North Central Railway Higher Carrying Capacity NDMA National Disaster Management Authority High Level Committee NDRF National Disaster Response Force High Level Safety Review NEC National Executive Committee Committee Integral Coach Factory NER North Eastern Railway Indian Institute of Technology NFR/NEFR Northeast Frontier Railway International Level Crossing NG Narrow Gauge Awareness day Indian Oil Corporation Limited NGO Non-Government Organization Intermediate Overhaul NL New Line Internet Protocol NR Northern Railway Indian Railways NWR North Western Railway Indian Railway Permanent Way OHE Overhead Electrical Manual Internal rate of return PA Performance Audit Indian Railway Station PAC Public Accounts Committee Development Corporation International Organisation for PC Personal Computer Standardization Integrated Security System PCC Permissible Carrying Capacity xi Junior Engineer PCE Principal Chief Engineer Joint Venture PO Purchase Order Level Crossing POH Periodical Overhaul Liquidated damage POL Petroleum Linke Hofmann Busch PPP Public Private Partnership Limited Height Subway PSU Public Sector Undertaking Loco Pilot PW Permanent Way Liquefied Petroleum Gas PWP Preliminary Work Programme Railway Board SPARMV Self Propelled Accident Relief Medical Van Rail Coach Factory SPART Self Propelled Accident Relief Train Rail-cum-road Vehicle SPU Signal Production Unit Research, Designs and Standards SPV Special Purpose Vehicle Organization Request for Qualification SR Southern Railway Rail India Technical and Sr.