Audit Reports

However, the rules were not adhered to and the general principles of financial management were violated. Budget/ rev ised budget were not prepared, there was direct appropriation of funds, balances were not reconciled and revenue collection was poor, besides diversion and defalcation of Vjainds.......

amount for the materials to be procured or work to be executed exceeds rupees twenty thousand but does not exceed rupees ten lakh in case of general, sanitary and plumbing work and rupees four lakh for electrical work or procurement of material or equipment. Scrutiny revealed that in......

ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit). ELA prepares Report on the accounts of PRIs unit wise and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may......

They did not consider the second objective of IAY assistance of providing sanitary latrines to rural houses for improvement of general quality of life. 3.2.7 Beneficiaries deprived of second instalment Paschim Medinipur ZP, Berhampore, Hariharpara, Nowda, Khandaghosh, Raghunathpur-I and......

The grant has been recommended for both General Areas and Special Areas. The Finance Commission had recommended that the State Government must gradually put in place standards for delivery of all essential services by local bodies. Municipalities were to notify by the end of fiscal year the......

roles and responsibilities of Standing Committees (Reference: Paragraph 1.5) Gram Panchayat Zilla Parishad Production Committee for performing General Standing Committee shall perform functions relating to agricultural functions relating to the establishment matters and products, animal......

Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2014 OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT), MANIPUR, IMPHAL GOVERNMENT OF MANIPUR Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for......

As per TG&S arrangement the DLFA needs to prepare an annual audit plan for audit of ULBs and to forward the same to the Principal Accountant General (Audit) (PAG) of the State. The PAG would pick up some of the Inspection Reports (IRs) of the DLFA on the audit of the ULBs for review and make......

Table 1: Accountability structure of Municipal Corporations Sr. No. Name of the Accountable for Authority 1. General Body Policy decisions related to expenditure from the Corporation’s Municipal Fund, implementation of various projects, schemes etc. 2. Standing Committee All functions......

that the proposal for issue of licences to the establishments and charging of admissible licence fees from them was placed (November 2014) before the General Body of the Municipal Corporation for its approval. However, the proposal was rejected by the General Body in a resolution passed on the......

2.1.5.3 Non-compliance to contract conditions Clause 3(C) of the General Conditions of Contract of B1 agreement provides for recovery of any extra cost that would arise on retendering along with expenditure on publishing notice inviting tender, from the defaulting contractor by forfeiture of......

 tKM*la 014^ Report of the Comptroller and Auditor General of India on Local Bodies for the year ended 31 March 2014 Government of Maharashtra Report No. 6 of the year 2015 Report of the Comptroller......

4. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

and Bombay Village Panchayat (Budget and Accounts) Rules, 1959 to maintain annual accounts in the format prescribed by the Comptroller and Auditor General of India. (Paragraphs 1.5, 1.8.4 and 1.8.5) 2. Transaction Audit Findings - Panchayati Raj Institutions The Minor Irrigation Divisions of......

The reform o The audit of MCs and Nagar Panchayats was entrusted by GoM to Comptroller and Auditor General of India under Technical Guidance and Supervision in March 2011 3 Akot, Alandi, Akkalkot, Ballarpur, Bhandara, Bhusawal, Chalisgaon, Dondaicha-Warvade, Gondia, Hinganghat, Hingoli,......

{Reference: Paragraph 2.1.5.3: Page: 15) Statement showing extra expenditure incurred due to not enforcing the provisions of Clause 3(C) of General Conditions of Contract -J Ul Appendix-II (Reference: Paragraph 2.1.5.4: Page: 15) Statement showing idle investment on incomplete works (......

Table 2.3: Release of fund by Government under different categories during 2013-14 (fin crore) Type of LSGIs Development Maintenance General Total Expenditure Expenditure Purpose Fund Fund Fund Corporations 209.01 107.86 117.72 434.59 Municipalities 238.61 147.68 83.96 470.25 District Panchayats......

 Report of the Comptroller and Auditor General of India on Local Self-Government Institutions for the year ended March 2014 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.saiindia.gov.in......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

arising from supplementary audit under the scheme of providing Technical Guidance and Supervision (TGS) arrangement by the Comptroller and Auditor General of India. Chapters in and IV contain four performance/compliance audits and six transaction audit paragraphs. Copies of draft performance......

and independent status to the LSGIs within the functional domain, the Government in Local Self-Government Department (LSGD) is empowered to issue general guidelines to LSGIs in accordance with the National and State policies. The President/Chairperson/Mayor is the Chief Executive Head of......

Name of Major Head Budget Amount Percentage Net Budget Head provision surrendered of C in crore) C in crore) C in crore) surrender a b b/aX100 2202 General Education 235.42 0.73 0.31 234.69 2210 Medical and Public Health 7.69 0.40 5.20 7.29 2217 Urban Development 284.30 261.42 91.95 22.88 2225......

Committees Gram (a) Production Committee Chairman Panchayat Adhyaksha (b) Social Justice Committee (c) Amenities Committee (Elected Taluk (a) General Standing Committee among the Panchayat Adhyaksha (b) Finance, Audit and Planning Committee elected (c) Social Justice Committee members of......

for the selection of villages like large population (2,500-8,000) and households of 700-750 based on 2001 Census, proximity to market centres, general accessibility through a good network of roads, potential for development into a growth centre, etc. The Scheme required the District in¬......

O.B for 2013-14 ATTIBELE Street Light Charges 4,90,080 1,86,890 Tax on Building 81,83,159 85,36,430 Tax on Land 66,87,462 75,08,781 Water Rate - General 7,34,536 7,34,296 JIGANI Street Light Charges 1,91,510 1,70,210 Tax on Building 53,90,538 60,95,320 Tax on Land 45,34,161 87,24,323 Water......

Government of India (Gol) entrusted the responsibility of prescribing appropriate accounting formats for the ULBs to the Comptroller and Auditor General of India (CAG). The Ministry of Urban Development, Gol developed the National Municipal Accounts Manual (NMAM) as recommended by the CAG\'s......

CC. Hubballi- Not revised as of Subject of revising the rates was 40 15.63 placed in the General Body Dharwad October 2014 Council meeting but the resolution was not passed (October 2014). Commissioner, CMC had written a letter to the Executive Engineer CMC. Mandya 01.01.2012 6 0.47 (EE)......

of accounts in Zilla Panchayats and Taluk Panchayats The KPR Act, 1993 stipulates that annual accounts were to be prepared and got approved by the General body of the PRIs within three months from the closure of the financial year and were to be forwarded to the Accountant General/Controller of......

 PREFACE 1. This Report of the Comptroller and Auditor General of India for the year ended March 2014 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

Inspector General of Registration and Commissioner of Stamps had not transferred additional stamp duty of ?30.96 crore and 5.05 crore to Taluk Panchayats for the years 2012-13 and 2013-14 respectively (November 2014). The State Government had not devised activity map for the functions of......

The State Government entrusted (May 2010) the audit of accounts of all ULBs except NACs to the Comptroller and Auditor General of India (CAG) under Section 14 (2) of CAG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 from 2008-09 and under Technical Guidance and Supervision from......

 Report of the Comptroller and Auditor General of India Functioning of Internal Audit in Income Tax Department Union Government Department of Revenue - Direct Taxes Report No. 25 of 2015......

1,66,759 4,093 8,592.63 10,330 358.03 14,423 8,950.66 Total 14,17,681 7,14,425 19,579 19,615.55 40,384 817.32 59,963 20,432.87 Source: Directorate General of Income Tax (Logistics, Research & Statistics Wing), New Delhi. As per Table 4.3, Internal Audit checked 50.39 per cent of Scrutiny......

On above recommendations, the Ministry stated (June 2015) that Annual Review is prepared in the prescribed format issued by the Office of Controller General of Accounts. Audit is of the view that for better appreciation of work of Internal Audit, Pr. CCA (CBDT) should consider centralised......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit wishes to acknowledge the cooperation received from the Department of Revenue - Central Board of Direct Taxes at each stage of the audit process. i......

On above recommendations, the Ministry stated (June 2015) that Annual Review is prepared in the prescribed format issued by the Office of Controller General of Accounts. Audit is of the view that for better appreciation of work of Internal Audit, Pr. CCA (CBDT) should consider centralised......

With the entrustment of audit of Direct Taxes to the Comptroller and Auditor General of India (C&AG) in 1960, the scope of duties of Internal Audit was made co-extensive with that of statutory audit in pointing out errors, omissions and mistakes, if any, in the assessments and......

New Delhi (PRASENJIT MUKHERJEE) Dated: 23 June 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 June 2015 Comptroller and Auditor General of India 40......

Other plants and organisations are headed by the Executive Director or General Manager. In the face of buoyancy in steel demand during 2001-02 to 2004-05 due to India’s high GDP growth the National Steel Policy 2005 envisaged achievement of steel production of 110 million tonne (mt) by 2019-20......

limited 9 BRC Bloom cum Round Caster 10 BSC Board Sub - Committee 11 BSL Bokaro Steel Plant 12 BSP Bhilai Steel Plant 13 CAG Comptroller and Auditor General 14 CAPEX Capital Expenditure 15 CCD Continuous Casting Department 16 CCP Continuous Casting Plant 17 CDCP Coke Dry Cooling Plant 18 CEO......

New Delhi (PRASENJIT MUKHERJEE) Dated: 17 June 2015 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 19 June 2015 Comptroller and Auditor General of India Performance Audit of Capacity addition in power generation during......

Glossary of Technical Terms Report No. 22 of 2015 Glossary of Technical Terms used in the Report 1. Air Pre-heater Air preheater is a general term used to describe any device designed to heat air before another process (for example, combustion in a boiler) with the primary......

has been prepared in accordance with the Performance Audit Guidelines 2014 and Regulations on Audit and Accounts, 2007 of the Comptroller and Auditor General of India. Audit wishes to acknowledge the co-operation received from the Corporation and Ministry of Power, Government of India at each......

BRPL BSES Rajdhani Power Limited 6. BTPS Bokaro Thermal Power Station 7. BYPL BSES Yamuna Power Limited 8. C&AG Comptroller & Auditor General of India 9. CEA Central Electricity Authority 10. CERC Central Electricity Regulatory Commission 11. CHP Coal Handling Plant 12. CMC Committee on......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

importer of the goods is required to complete the customs clearance formalities after arrival of goods in terms of details mentioned in the Import General Manifest (IGM) at the customs station by filing bill of entry for home consumption or for warehousing in prescribed fomis. As per section 48......

 •Hcqta irarT Report of the Comptroller and Auditor General of India Union Government (Commercial) No. 21 of 2015 (Compliance Audit Observations) Volume II Report of the Comptroller and Auditor......

MOT directed the Company to obtain legal opinion before entering into any settlement. Accordingly, legal opinion of Attorney General of India (AGI) was obtained (October 2008) by the Company. As per AGI’s opinion, the Company could consider the proposal for amicable settlement after thoroughly......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 28 May 2015 and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 29 May 2015 Comptroller and Auditor General of India 102......

Industries 4.52 account of M/s. R. K. Industries could not be found in the ERP system. 31. National Steel Corporation 1.83 12. Mima Wires 6.73 32. General Enterprises 4.90 33. Sri Sai Krishna Blasting Works 22.46 13. RO-East Accretion/ 22.46 Unjustified decretion of st. refund default 34. Shree......

result of test check of accounts of records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3) of the Companies Act, 1956 or the statutes governing the particular Corporations. 2. The Report contains 37......

In case of termination of contract because of the contractor\'s default, General condition number 24 of contract under SBD stipulates recovery of 20 per cent of the value of unfinished work from the contractor on account of additional cost for completing the work. NPCC invited fresh......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

Till formation of AAI, Director General of Civil Aviation (DGCA) allotted land and hangar spaces to various flying schools/clubs/academies to impart training and other aviation related activities. This work was taken over by AAI from 1995. Till 2007, AAI did not have a defined policy for......

(CPSE) recovery recovered by Department pointed the out by Management Audit The New India Assurance Company Non recovery of advance 8.79 3.12 Limited General Insurance Corporation of Incorrect claim settlement under FAC policy 152.00 152.00 India (facultative policy) Finance General Insurance......

Specifications of the machine should conform to the mining conditions for operation in underground mines. Approval of Director General of Mine Safety (DGMS) is mandatory for safe mining which is accorded to supplier on successful completion of field trial and satisfactory performance reports......

Also, considering general expectations of the employees, prevailing payment to employees during Puja time in neighbouring industries as well as in SAIL and in other units of public sector, relaxation and deviations were considered. The above contention is not acceptable in view of the fact that......

MOT directed the Company to obtain legal opinion before entering into any settlement. Accordingly, legal opinion of Attorney General of India (AGI) was obtained (October 2008) by the Company. As per AGI’s opinion, the Company could consider the proposal for amicable settlement after thoroughly......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 28 May 2015 and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 29 May 2015 Comptroller and Auditor General of India 147......

result of test check of accounts of records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 619(3) of the Companies Act, 1956 or the statutes governing the particular Corporations. 2. The Report contains 31......

Further, the DCO and FCI would jointly negotiate with the Indian Railways the station to station railway freight rates or general rebate in freight charges for rail transportation between base depots and field depots. The DCO would enter into an appropriate OYWS agreement with the Indian......

In case of termination of contract because of the contractor\'s default, General condition number 24 of contract under SBD stipulates recovery of 20 per cent of the value of unfinished work from the contractor on account of additional cost for completing the work. NPCC invited fresh......

The New India Assurance Company Limited, General Insurance Corporation of India Limited, United India Insurance Company Limited, Export Credit Guarantee Corporation of India Limited, The State Trading Corporation of India Limited, Coal India Limited and Food Corporation of India 8.2......

 Report No. 21 of 2015 (Volume I) Annexure-I (Referred to in para 3.3.2.1) Statement showing operating results of DCC during 2009-10 to 2013-14 Cin crore) Particulars 2009-10 2010-11 2011-12 2012-13 2013-14 Income from Sales (A) 144.06 159.20...