Audit Reports

I Functioning of Public Sector Undertakings CHAPTER-I FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS Section 1: Overview of Public Sector Undertakings 1.1 General 1.1.1 The Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations under Government of Assam......

OVERVIEW OVERVIEW The Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2020 (Gove rnment of Assam) is brought out in three Chapters. CHAPTER-I......

The investment policy of the CPSEs generally focuse s on (i) Responsibility and Authority (ii) Criteria for obtaining bank interest card rates (iii) Procedure for determination of surplus fund and date of investmen t (iv) Functions of the Investment Cell (v) Procedure for recommending......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2020 GOVERNMENT OF ASSAM (Report No. 3 of......

Page(s) Preface iii Overview v - xi CHAPTER I: FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS Section 1: Overview of Public Sector Undertakings General 1.1.1 - 1.1.2 1 Accountability Framework 1.1.3 - 1.1.6 2 Investment in Public Sector Undertakings 1.1.7 - 1. 1.10 4 Section 2: Functioning......

Preface This Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2020 has b een prepared for submission to the Governor of the State of......

- 2.19 .9 41 III: 5: 3.5.1 67 3.5.2 69 6: 3.6.1 72 79 31 2020 151 31 2020 2013 143 1971 19 -A 2019 2020 2020 Report of the Comptro ller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2020 31 2020 I : 2 3 II : 4 / III : 5 6 : I : 1 : 31 2020 51 16 51 48......

The Inspector General of Registration (IGR) is the Executive regarding levy and collection of stamp duty and registration fee. He i s assisted by an Additional Inspector General of Registration and two Assistant Inspector s General of Registration. At the District, sub-divisional level,......

iii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submission to t he Governor of Assam under Article 151 of the Constitution......

The sam e data has been transmitted to CPCB server which can be easily acce ssed by general public. PCBA has conducted inspection at various vehicular pollution emission testing centres and observed that the instruments are calib rated upto date and working Audit Report (Revenue Sector) for......

The Commissioner of Taxes (CT), Assa m is the Head of the Department who is responsible for administratio n of all taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. The......

Wildlife areas; Protected areas; Management of State Zoo; Integrated Forest Protecti on (75:25); Rhino Conservation; Project Tiger; Social Forestry General (SFG); Tribal Sub-Plan (TSP ); Scheduled Caste Component Plan (SCCP). 111 Director Kaziranga National Park, DFOs, Eastern A ssam Wildlife......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020 Government of Assam Report No. 2 of......

i TABLE OF CONTENTS Particulars Paragraph Page Preface -- iii Overview -- v CHAPTER-I: GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in Assessment 1.3 7 Evasion of tax detected by the Department......

Some of the major findings are mentioned below: I. GENERAL  Total Receipts of the State for the year 2019-20 we re ₹ 64,495.08 crore against ₹ 63,479.16 crore in the previous year. Of this, 34 per cent was raised by the State Government through tax revenue ( ₹ 16,528.69 crore) and......

from Government of India increased by 26.73 per cent Revenue Expenditure
Revenue Expenditure decreased by 3.22 per cent
Revenue Expenditure on General Services increased b y 2.42 per cent
Revenue Expenditure on Social Services decreased by 0.16 per cent
Revenue Expenditure on Economic......

Appendices Appendix 1.1: State Profile (Reference: Paragraph 1.1) General Data Sl. No. Particulars Unit Assam 1. Area In sq. kms 78,438 2. Population In Crore 3.12 3. Density of Population ( All India Average:382 )......

It shall also distinguish expenditure on revenue account from other expenditure. The Annual Financial Statement also called general budget is placed prior to the commencement of the financial year in the State Legislature, in accordance with Article 202 of the Constitution. The estimates of......

State at current prices wa s ₹ 99,006 in 2020-21, which was significantly lower than all India average of ₹ 1,28,829 reported during the year. General and financial data relating to the State is given in Appendix 1.1 and Appendix 1.2 . 1.1.1 Gross State Domestic Product of Assam Gross State......

budget; however, the Controlling Officers neither surrendered the funds during the year, nor provided any explanations to the Principal Accountant General (A &E) for variations in expenditure vis-à-vis allocations.  Approval of Supplementary Grants of ₹ 18,580.03 crore by the State......

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2021 GOVERNMENT OF ASSAM (Report No. 1 of......

6. The Reports of the Comptroller and Auditor General of India containing the findings of Performance Audit and Compliance Audit in various Government departments, observations arising out of audit of Statutory Corporations, Boards and Government Companies and observations on Revenu e......

of India (GoI) increased by 9.01 per cent Revenue Expenditure  Revenue Expenditure increased by 7.11 per cent  Revenue Expenditure on General Services increased by 10.06 per cent  Revenue Expenditure on Social Services increased by 2.43 per cent  Revenue Expenditure on......

In the absence of a Budget Manual, the Government has been following the General Financial Rules, various provisions of the Constitution of India and guidelines issued by the Central and Circular issued by the State Governments. The State Government secures Legislative approval for expenditure......

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in lR;eso t;rs of the State Finances Audit Report for the year ended 31 March 2021 Government of Arunachal Pradesh......

Part – C State Profile (Reference: Paragraph-1.1; Page-1) A. General Data Sl. No. Particulars Figures 1. Area 83,743 sq. km. 2. Population - 2010-11 (as per 2011 Census) Male 7,13,912 Female 6,69,815 Total 13,83,727 3. Density of Population (as per 2011 Census) (All India Average = 382......

5.2 Mandate Audit of ‘Government Companies’ and ‘Government Controlled Other Companies’ is conducted by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(5) to 143(7) of the Companies Act, 2013 read with Section 19 of the CAG’s (Duties,......

and Approach to State Finances Audit Report According to Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) relating to the accounts of a State are to be submitted to the Governor of the State, who shall cause them to be laid before......

The growth rate of Revenue Receipts has generally outpaced the growth rate of debt during 2016-17, while in the three years from 2017-18 to 2019-20, the debt grew at a significantly faster rate than the Revenue Receipts. The maturity profile of outstanding stock of Public Debt as on 31 March 2021......

position ofthe total incidence of registered crime against women in Rajasthan during January 2010- December 2019, as provided by the Director General of Police, Rajasthan, is given in Table 1. Table 1 ~~::~d 12010 12011 12012 12013 12014 12015 12016 12017 12018 12019 I Total IPC crimes......

During this audit, state level information was obtained from Director General ofPolice, Rajasthan. For comparative analysis ofRajasthan's performance vis­ a-vis All India Average as well as other States individually, data was taken from reports (2010-19) ofNCRB. Incidence of registered crime......

The Performance Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. iii Performance Audit of 'Prevention, Protection and Redressal of Crime against Women in......

the Secretary directed (August 2016) that with the approval of the Finance Department, cess collected may be reconciled monthly with the Accountant General Office and the collected cess may be deposited monthly in the PD accounts of the board. However, the department stated (September 2021) that......

aggregates in 2020-21 compared to 2019-20 rts 1] Dien) 2019-20 PAIS a 2019-20 2020-21 Section-A: Revenue Account Tax Revenue 59,244.98 60,283.44 | General Services 56,186.29 60,143.84 Non-Tax Revenue 15,714.16 13,653.02 | Social Services 68,313.23 74,009.59 Share of Union Taxes/ 36,049.14......

Government of Rajasthan (GoR) “Report of the Technical Group on Population Projections for India and States (2011-2036), Office of the Registrar General and Census Commissioner. “ — Office of the Registrar General and Census Commissioner. & Census 2011 $ Ministry of Statistics and Program......

includes establishment expenditure including Salaries, Pension, PF, etc. Resell acon omsle] chs flagship schemes are generally allocated by eWay Ole) lutte consultation with ACLU EME NY BSNS CE State Finances Audit Report 710 for the year ended 31 March 2021 Budgetary Management As soon as the......

UIDAI/Registrar General of India
Ensure Aadhaar enrolment
Enable Bio- metric authentication to establish iden tity of individual 4. Banks/ Post Offices
Opening of bank accounts/postal accounts/Jan Dhan a ccounts.
Updating Beneficiary data (Updating bank account nu mbers and......

findings The Meghalaya Financial Rules, 1981 provide for prompt response by the Executive to the Inspection Reports (IRs) issued by the Accounta nt General (Audit) of the State (AG) to ensure rectificatory action in compliance with t he prescribed rules and procedures and accountability for the......

3.1.4.1 Statutory Audit/Supplementary Audit Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG) audit the financial statements of a Government Comp any. In addition, CAG conducts the supplementary audit of these financial statemen ts under the provisions of......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Meghalaya under Artic le 151 of the Constitution of India. The Report contains......

According to the existing arrangements, draft audit findings are sent by the Accountant General (Audit) to the concerned Secretaries of the State Government with a request to furnish replies within six weeks. In respect of fi ve compliance audit paragraphs in this report, no response was......

There was no system in place to identify deceased b eneficiaries from Registrar General of India/Local Bodies/Hospitals/Crematorium , etc . records and exclude them from the database so as to ensure stoppage of benefit payment. As such, there was no mechanism to check undue payment to......

Ratacherra (w.e.f. 16.09.2019 to 07.10.2019) 177 General offence 41 500 200 & 300 21x200 20x300 10200 179 Disobedience of order of authorities 47 2000 500 1500 70500 181 Driving without licence 38 5000 500 4500 171000 196 Driving without insurance 35 2000 1000 1000 105000 190 (2) Violating air......

iii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submission to t he Governor of Meghalaya under Article 151 of the......

B. Mention was made under paragraph 6.3.11.1 of the Comptroller and Auditor General of India Report (Revenue Sector) for the ye ar ended 31 March 2018 – Government of Meghalaya, regarding short collection of Mineral cess on limestone. In the said report, it was recommended that, the St......

75 Glossary Chapter I- General ACM Audit Committee Meeting ATN Action Taken Note EN Explanatory Note BE Budget Estimate CAG Comptroller and Auditor General GoI Government......

The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 20 20 (Government of Meghalaya) is brought out in six chapters. The Report contains......

TABLE OF CONTENTS PARA CAPTION REFERENCE PARAGRAPH PAGE(S) Preface iii Overview v CHAPTER I- GENERAL Trend of revenue receipts 1.1 1 Goods and Services Tax 1.2 3 Revenue from GST 1.3 5 Analysis of arrears of revenue 1.4 7 Pendency of refund......

Mention was made in paragraph 4.4.8.5 of the Report of the Comptroller and Auditor General of India for the year ended 31 Marc h 2014 (Revenue Sector) – Government of Meghalaya regarding loss of revenue o f ` `` ` 10.15 crore in the form of excise duty and VAT due to absence of any norms......

No. Section Offences Penalty prior to 31 August 2019 Penalty w.e.f. 01 September 2019 Difference 1. 177 General Offence 100 500 400 2. 178 Travel without ticket 3 (b) 200 500 300 3. 179 (1) Disobedience of order of authorities 500 2000 1500 4. 181 Driving without licence 500 5000 4500 5. 190 (2)......

19 This issue has been pointed out in Para 6.3.11.1 of the Report of the Comptroller and Auditor General of India – Government of Meghalaya (Revenue Sector) for the year ended 31 March 2018. Period Name of minor mineral Unit of measurement Quantity of mineral which crossed three check- gates......

The 33 functions of a village level PRI (GP) include general administrative works related to agriculture, minor irrigation, drinking water, education and rural sanitation etc., as specified in the first schedule ofRPRA, 1994. Similarly, functions ofPS (30 functions) and ZP (19 functions) are......

5 The State Government may, by general or special order, require a municipality to perform such other municipal ftmctions as the State Government may, having regard to the necessity and the resources of the municipality, think fit to be performed by the municipality. 93 Audit Report......

With regard to the audit of 105 works, following were observed: (i) Non-adherence to general conditions of the contracts Out of 105 test checked works, cases of non-adherences to the general conditions of contract were as details given in Table 4.2 below: Table 4.2: Non-adherence of general......

3 Block PS Block Sending of annual work plan (approved by Development GP) to ZP after approval in General Body Officer (BDO) Meeting ofPS. 4 Gram GP Village Preparation and approval of annual work Panchayat Development plan in Gram Sabha and execution of (GP} Officer (VDO) approved works. A......

and expenditure of the Panchayati Raj Institutions and Urban Local Bodies in Rajasthan conducted under provisions of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 and read with proviso of sub-section (4) of section 75 of the Rajasthan Panchayati Raj......

137 Statement showing 13 parameters adopted by State Government 138 n regarding Technical guidance & Supervision provided by the Accountant General. m Statement showing selection of units for test check. 139 IV Details of works where expenditure incurred remained Unfruitful. 140 v Statement......

Audit of Appropriation Accounts by the Accountant General (A udit) seeks to ascertain whether the expenditure actually incurred is in accordance with the authorisation under the Appropriation Act. It also ascertains whether expen diture incurred is in conformity with the laws, relevant rules,......

During the Exit Conference (December 2020) held bet ween the Accountant General (A&E) and the State Government, the representatives of the State Government stated that the DDOs were allowed to open current account due to Banking Cash Transaction Tax (BCTT) imposed by Government of India. The AG......

by ₹ 755.50 crore (27.17 per cent) Revenue Expenditure Revenue Expenditure increased by ₹ 1933.50 crore (20.21 per cent) Revenue Expenditure on General Services increased b y ₹ 333.27 crore (9.09 per cent) Revenue Expenditure on Social Services increased by ₹ 622.41 crore (16.71 per......

41 Para No. 4.2.13, 4.2.8 and 4.2.9 of the Report of t he Comptroller & Auditor General of India on Social, Economic, General & Economic (PSEs) Sectors – Government of Meghalaya for the year ended 31 March 2017. 42 Para 3.2 of the Report of the Comptroller & Audit or General of India on......

Table 1.1 presents the general data of the State in comparis on with all India figures and financial data of the State as detailed below: Table 1.1: General data of the State in comparison with all India figures Sl. No. Particulars Meghalaya All India 1. Area in sq km. 22,429 32,87,240 2.......

The Finance Department should, in consultation with the Accountant General (A&E), conduct a comprehensive review of all items presently appearing under Minor Head 800 and ensure that all such receipts an d expenditure are in future booked under the appropriate heads of account.
Finance......