Audit Reports

Non Plan Total Plan 7,891.09 Revenue 8,634.97 7,254.56 Revenue 6,219.40 2174.30 8,393.70 receipts expenditure 2,738.75 Tax revenue 3,044.91 2,655.02 General services 3,098.95 5.02 3,103.96 668.38 Non-tax revenue 699.44 2,828.66 Social services 1,950.10 1441.73 3,391.84 1,427.70 Share of Union......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 18 months from the date of their sanction unless specified otherwise. However, out of the 590 UCs due in respect of grants and loans......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General’s civil audit reports step in to fill this gap. C&AG’s reports have been commenting upon the Government’s finances for over three years since the FRBM legislation and have published......

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

APPENDICES Appendix 1.1 Part A (Reference Paragraph- Profile of Jharkhand; Page 1) PROFILE OF JHARKHAND A. General Data SL No. Particulars Figures 1 Area 79714 Sq km Population a 2 a. As per 2001 Census 2.69 crore b. 2010-11 3.30 crore a Density of......

Revenue Non-plan Plan Total Revenue Receipts 24769.56 26136.80 Revenue Expenditure 23399.87 17184.41 6287.48 23471.89 Own Tax revenue 8223.58 9379.79 General Services 8696.49 9691.69 267.67 9959.36 Non-Tax revenue 3535.63 3752.71 Social Services 8308.59 4299.54 3915.80 8215.34 Share of Union Taxes......

The head-wise expenditure status was provided by the Accountant General (A&E), Jharkhand monthly to the State Government through Monthly Civil Accounts Statement and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Government Departments to avoid......

are not followed by these agencies and there is absence of norms for timely reporting of expenditure to the State Government and the Accountant General (A&E), Jharkhand. Resources mobilization The Revenue Receipts ( 26,137 crore) of the State grew at 5.5 per cent during 2013-14 over......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2014 Government of Jharkhand Contents Reference Paragraph Page No. Preface - V......

Preface 1. This Report has been prepared for submission to the Governor of Jharkhand under Article 151 of the Constitution. 2. Chapters 1 and 2 of this Report contain audit observations on matters arising from examination of Finance Accounts and...

Chapter II Taxes/VAT on Sales, Trade etc. CHAPTER-II TAXES/VAT ON SALES, TRADE ETC Tax administration Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT) laws and rules made thereunder are administered at the Government level hy the Secretary,......

The Inspector General of Registration (IGR) is the head of the Registration Department who is empowered with the task of superintendence and administration of registration work. He is assisted by the District Registrars (DR) and Sub Registrars (SR). Internal audit Inspector General of......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on REVENUE SECTOR for the year ended March 2014 Government of Kerala Report No. 8 of the year 2014 www.agker.cag.gov,jn TABLE OF......

Preface This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India for being laid before the State......

PEARL 3.1 rectifying the deficiencies laws (PEARL) Digitisation of documents should be commenced. pointed out by the Accountant General. A suitable Business Continuity/Disaster Management Plan should be Separate module for audit was also formulated and implemented.......

Some of the major findings are mentioned below: I. General Total revenue receipts of the State Government for the year 2013-14 amounted to 49,176.93 crore against 44,137.30 crore for the previous year. 76 per cent of this was raised by the State through tax revenue ( 31,995.02 crore) and......

Report of the Comptroller and Auditor General of India on Effectiveness of Kerala Value Added Tax Information System (KVATIS) in the Tax Administration of Commercial Taxes Department The......

Preface This Report of the Comptroller and Auditor General of India for the year ended March 2013 has been prepared for submission to the Governor of Kerala under Article 151 of the Constitution of......

Thiruvananthapuram, (Dr. BIJU JACOB) The Accountant General (Economic and Revenue Sector Audit), Kerala Countersigned New Delhi, (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 47......

Executive summary Content Commercial Taxes Department contributes about 75 per cent of the revenue of the State which includes General Sales Tax, Value Added Tax and Central Sales Tax. Kerala Value Added Tax was introduced with effect from 01 April 2005. As part of......

by the Government against the budget provision, which was reimbursed by GOI on the basis of Audit Certificates issued by the Principal Accountant General. A document representing a systematic efforts to focus on the commitment of the organisation towards its citizens. Bharoli, Bolkhedanau,......

require that departmental Controlling Officers should periodically reconcile departmental figures of expenditure with those booked by the Accountant General. It was found that there were discrepancies in departmental figures of allotment and expenditure compared to the figures appearing in the......

11 - - - 1 - - - 1 - - 1 Gynecologist - 3 i - 8 10 1 1 1 1 2 1 1 Pediatrician 1 3 5 - 1 - 7 - 3 - 1 - 1 1 Pathologist 1 - | - | - - - - - - - - - - 1 General physician I - 1 - | - - - 30 - 23 11 15 10 14 1 Medical officer 1 - - - - - - - - 1 Pharmacist 1 - - - - 4 4 - 4 - | - | 1 1 | Radiologist |......

12 BRCC Block Resource Centre Coordinator 13 BUSG Built up Spray Grout 14 CAAT Computer Assisted Audit Techniques 15 CAG Comptroller and Auditor General of India 16 CD Compact Disk 17 CE Chief Engineer 18 CEmONC Comprehensive Emergency Obstetric and Neonatal Care 19 CEO Chief Executive......

PREFACE 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. Chapter I deals with the findings of performance audit in Panchayat and Rural Development; Public Health and Family Welfare:...

Overview OVERVIEW The Report includes three chapters containing five reviews, one long paragraph and 24 paragraphs dealing with the results of performance audit of selected programmes and schemes as well as audit of the financial transactions of...

levels with regard to the the Central and State plan schemes specify the developmental works/projects, as follows: monitoring requirements, in general, most Table 31: Percentage of inspections of works/projects to be carried out at various levels Designated Officer Percentage of Inspection......

Preface 1. This Report of the Comptroller and Auditor General of India contains the results of district centric Audit of Mandi district in Himachal Pradesh. The Report has been prepared for submission......

4.1 and 4.2) with inputs from Blocks and GPs, gaps in various Recommendations were not prescribed despite the NRHM Financial management, in general, needs requirement to do so. Therefore, the progress of achievement of the crucial health indicators for improvement, and funds provided for......

of the District Administration in providing essential public services and improving verification of the reported expenditure on the general standard of living of the people of the major development programmes (Central district and the extent of community and State) with reference......

process is hindering the planned progress of the (J. Wilson) Shimla Accountant General (Audit) The Himachal Pradesh Countersigned (Vinod Rai) New Delhi Comptroller and Auditor General of India The o......

MS«V» oo$ttvx r nnm*f rv«K | ?*»09 XOAM3VH3 H ? VOVMdyOMfit NVaVNHVONni 3 IHN** dtuvs iaNvn 4 lUMvn tfYSlVAVH 3 !*•(»» »»« un -?

11.16** 9.99** 16 Mahatma Gandhi National Rural Employment Guarantee 442.65*** 393.57*** Act (MNREGA) 17 Calamity Relief Fund (CRF) 56.11 51.43 (C) General Services 18 Rajiv Gandhi Gramin Vidyutikaran Yojna (RGGVY) 28.19 17.42 19 E-governance 0.05 0.05 20 Municipal Councils and Nagar Panchayats......

increasing cure rate of different endemic Two (Kataula and Nanawan), out of the six diseases are generally prescribed by the State PHCs test checked were functioning with Government. one Medical Officer as against required Reproductive and Child Health Care (RCH) strength of two. One PHC......

Where the the balance amount of ?35 lakh remained population is predominately of general category; unspent with the DC as of March 2011 for the funding ratio is 75:25 in backward areas, and utilisation in the subsequent financial year in 50:50 in urban areas and rural areas. violation of......

on ‘Rural Load Management System’ Scheme was included in the Audit Report (Commercial), Government of Karnataka of the Comptroller and Auditor General of India for the year ended 31 March 2010. The Report was under discussion in COPU and their recommendations are awaited (September 2011).......

87 Reference is invited to the Audit Report (Commercial), Government of Karnataka of the Comptroller and Auditor General of India for the year ended 31 March 2002. 94 Chapter III: Transaction Audit Observations The Government of Karnataka decided to ban sale of arrack in Karnataka (with......

PREFACE Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government Companies. (ii) Statutory Corporations and (iii) Departmentally managed......

Accounts comments and Internal Audit 1.28 Fifty seven working companies forwarded their 60 audited accounts to the Principal Accountant General (PAG) during the year 2010-11 as at September 2011. Of these. 43 accounts of 40 companies were selected for supplementary audit. The audit reports of......

Construction of airport would commence on getting license from the Director General of Civil Aviation, as provided in the Greenfield airport policy. The company has announced that the first aircraft will take off from the proposed airport in 2015. In this backdrop, an audit was conducted to......

The agreement was referred (February 2010) to the Advocate General by GoK to seek his advice on certain clauses in the agreement. It was observed by him that the clauses pertaining to closing date, and 12 per cent free hold rights were deficient and required re-consideration. He also opined......

Report of the Comptroller and Auditor General of India on Land Management by the Government of Kerala with special focus on land for Aranmula Airport and Smart City Kochi The Report has......

Preface This Report of the Comptroller and Auditor General of India for the year ended March 2013 has been prepared for submission to the Governor of Kerala under Article 151 of the Constitution of......

Matters connected with general administration of the Department, including lease of land are also being attended to by the Territorial Wing. The Department also has Vigilance, Planning, Inspection and Evaluation, IHRD Wings etc. 3.3. Objectives of audit The broad objectives of the study were to......

(Industries) as Chairman, Managing Directors of KSIDC and KINFRA, Additional Secretary (Investment promotion), Director of Industries and Commerce, General Manger/Deputy Manager KSIDC and Additional Secretary (Finance). 17 Alappuzha (Cherthala): 278.80 acres, Malappuram: 258 acres, Kozhikode:......

r \ Chapter-Ill v ) CHAPTER - III 3. Transaction Audit Observations Important audit findings emerging from test check of transactions made by the State Government companies and Statutory Corporation have been included in this Chapter. 3.1 Long...

(including companies deemed to be government companies as per the provisions of the Companies Act) are audited hy 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......

/ \ Overview V) Overview This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Jharkhand for the year ended 31 March 2014 includes an overview of Government......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014 Government of Jharkhand Report No, 1 of the year 2015 Table of......

of Government departments and the Jharkhand State Electricity Regulatory Commission (JSERC) an autonomous body of which the Comptroller and Auditor General of India (CAG) is the sole auditor. \Audit Mandate 1.4 Audit of Government companies is governed by Section 619 of the Companies Act, 1956.......

/ \ Annexures V) Annexure -1.1 Statement showing particulars of up to date paid-up capital, loans outstanding and manpower as on 31 March 2014 in respect of Government companies and Statutory corporation (Referred to in paragraph 1.7) (Figures in...

At the organisational level, the Department is headed by a Director General of Police (DGP) who is assisted by an Inspector General of Police & Additional Director General, a Deputy Inspector General of Fire Services, a Director and other officers as shown in the chart below: 38 Chapter......

Railways, Bangalore and Inspector General of Police. Railways, Bangalore respectively) without the approval of the concerned Zonal Railways. As a result, the State Government had been burdened with the responsibility of meeting the entire cost of these 31 additional posts. During......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the offices of the Principal Accountant General (WF&RA) and Principal Accountant General (C&CA) and responses of the departments to the draft paragraphs. Highlights of audit observations......

year ended 31 March 2011 Appendix-1.2 (Reference: Paragraph 1.7.3, Page 10) Details of Departmental Notes pending as of 18 January 2012 (Excluding General and Statistical Paragraphs) SI. No. Department 95- 96- 97- 98- 1999- 2000- 01- 02- 03- 04- 05- 06- 07- 08- 09- Total 96 97 98 99 00 01 02 OS......