Audit Reports

The Company used this fun d in the general business. It is assessed that the Company saved int erest of ` 166.77 2 crore \ \ \ 2 Calculated on unutilised opening balance of ash fund of respective years at the rate of interes on working capital allowed by HERC in the t ariff orders respective......

An amount of ` 476.20 crore remained unutilised in ash funds collected through sale of fly ash. The Company used this fund in the general business in contravention of instructions of MoEF&C C. 7.1.4 Compliance of Environmental norms and Generat ion of clean energy Power plants of the Company met......

of Haryana Power Generation Corporation Limited’ has been prepared under the pr ovisions of Section 19-A of the Comptroller and Auditor General’s (Duties, P owers and Conditions of Service) Act, 1971 for submission to the Government and State Legislature. The Audit has been carried......

I: Introduction 3 Particulars 2016-17 2017-18 2018-19 2019-20 2020-21 Fixed cost Employee cost 747.19 746.14 993.38 641.36 637.86 Administrative & General cost 20.58 25.85 21.31 25.08 45.27 Depreciation 430.53 412.29 385.96 388.31 336.58 Interest and finance charges 408.47 306.72 252.89 183.41......

An amount of ` 476.20 crore remained unutilised in ash funds collected through sale of fly ash. The Company used this fund in the general business. (Paragraph 4.1.4, Page 48) With reference to Audit findings on Financial Manag ement, Audit recommends that:  The Company should recover its charges......

Culture and Tourism Art and Culture Archieves Archaeology and Museum Tourism Haryana Tourism Corporation Limited 16. General Administration Principal Secretary to Election Department Citizen Resource Information Department General Administration Haryana Human Right Commission State......

Overview vii OVERVIEW This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of governm ent departments, autonomous bodies and public sector......

No response has been received till April 2022. Chandigarh D at ed: (VISHAL BANSAL) Principal Accountant General (Audit), Haryana Countersigned New Delhi Dated: (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

been taken by the Administrative Departments as on 31 March 2021 1.7.2 52-53 6 Details of Recommendations of PAC and COPU on CAG Report on Social, General and Economic Sectors PSUs/Non PSUs as on 31 March 2022 1.7.3 54 7 Total area and price of the constructed area in the Pinnacle Tower 4.3......

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

Board of Directors (BoDs) of the Company granted (O ctober 2020) one year general extension to all allottees, whose stipulate d/ extended period for project implementation/ completion had expired after 31 Dec ember 2019, without charging any extension fee due to COVID-19 pandemic . The allottee......

Energy Development Agency 16.05 8 Others Various agencies 105.46 Total 294.25 Source: Public Financial Management System (PFMS) portal of Controller General of Accou nts for the State Accounts (2020 -21). Since these funds are not routed through the State Budget, these are not reflected in the......

CHAPTER 5 GENERAL PURPOSE FINANCIAL REPORTING 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies and......

Appendix 1.1 Part A (R eference: Paragraph - 1.1 ) PROFILE OF JHARKHAND A. General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. 2011 3.33 crore b. 2021 3.85 crore 3 A Density of Population 1 (As......

141.02 207.57 66.52 42- Rural Development Department (Rural Development Division) 2 2501 -06-101 -05-Swarna Jayanti Gram Swarojgar Yojana Scheme for General (CASC) 177.25 114.83 205.21 86.26 300.00 107.71 3 2501 -06-796 -05-Swarna Jayanti Gram Swarojgar Yojana Scheme for General (CASC) 129.6 0......

Changes in se ctoral contribution to the GSDP are also important to understand the changing structure of economy. The economic activity is generally divided into Primary, Secondary and Tertiary sectors, which correspond to the Agriculture, Industry and Service sectors. Trends in annual growth of......

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in www.agjh.cag.gov.in State Finance s Audit Report of the Comptroller and Auditor General of India for the year ended......

Chapter 5 - General Purpose Financial Reporting: This chapter presents the summary of financial performance of Government Companies and Government controlled other Companies. In the chapter, the term State Public Sector Enterprises (SPSEs) encompasses those Government companies in which the......

4.16 95 Follow up action on State Finances Audit Report 4.17 95 Conclusion 4.18 96 Recommendations 4.19 96 CHAPTER 5 : GENERAL PURPOSE FINANCIAL REPORTING Introduction 5.1 99 Mandate 5.2 99 What this chapter contains 5.3 100 Number of SPSEs 5.4 100 Contribution of turnover of the SPSEs......

iii PREFACE 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 Haryana under Article 151 of the Constitution......

It has a fleet of about 3,592 buses (as on 31 March 2020) operated by 24 depots, each headed by a General Manager, and 13 sub-depots functioning under the depots concerned. These services are being provided to every part of the State as well as to important destinations in the neighbouring......

Chandigarh Dated: (VISHAL BANSAL) Principal Accountant General (Audit) Haryana Countersigned New Delhi Dated: (GIRISH CHANDRA MURMU ) Comptroller and Auditor General of......

from Government of India increased by 16.40 per cent Revenue Expenditure
Revenue expenditure increased by 6.01 per cent
Revenue expenditure on General Services increased b y 8.94 per cent
Revenue expenditure on Social Services increased by 7.23 per cent
Revenue expenditure on Economic......

c expenditure from the budget to nominated funds which are operated outsid e authority of the Legislature and audit of the Comptroller and Audito r General of India (CAG). In the case of Building and Other Construction Work ers’ Welfare Fund, the Act provides for audit by CAG and the Fund is......

and Approach to State Finances Audit Report In terms of Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) relati ng to the accounts of a State are to be submitted to the Governor of the Stat e, who shall cause them to be laid......

result of suppl ementary audit of the Financial Statements of these State Public Sector E nterprises (SPSEs) conducted by the Comptroller and Auditor General (C AG) of India for the year 2020-21 (or of earlier years which were finalised d uring the current year) have also been discussed in the......

35-Tourism 4. 3452-Tourism, 80 - General, 190- Assistance to Muni cipalities/ Municipal Councils, 99 - Haryana Tourism Corporatio n Limited 35.00 Total 147.67 Source: Appropriation Accounts. State Finances Audit Report for the year ended 31 March 2021 66 3.3.2 Unnecessary or excessive......

In the case of Building and Other Construction Workers Welfare Fund, the Act provides for audit by the Comptroller and Auditor General of India (CAG) and the Fund is being audited. However, othe r funds do not provide for audit by CAG. [Paragraph 4.1] 2,442 Utilisation Certificates in respect......

Key words of State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Chapter 1: Overview Profile of the State, Basis and Approach to State Finances Audit Report,......

The overall control and superintendence over levy and collectio n of stamp duty and registration fee vests with the Inspector General o f Registration (IGR), Haryana. The IGR is assisted by Deputy Commissioners (DCs), Tehsildars and Naib Tehsildars acting as Registrars, Sub Registrars (SR s) and......

containing details of Goods and Service Tax Identification Number (GST IN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax 21 DETC Ambala:1, Faridabad (West):1,......

HSAMB Haryana State Agriculture Marketing Board HVAT Act ICEGATE Haryana Value Added Tax Act, 2003 Indian Customs Electronic Gateway IGR Inspector General of Registration IGST Integrated Goods and Service Tax IMFL Indian Made Foreign Liquor IOCL Indian Oil Corporation Limited IR Act......

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii-x CHAPTER-I GENERAL Trend of revenue receipts 1.1 1-7 Analysis of arrears of revenue 1.2 7-8 Arrears in assessments 1.3 9 Evasion of tax detected by the......

with revenue implicati ons of ` 613.67 crore. 1. Chapter-I General The total revenue receipts of the State Government for the year 2020-21 were ` 67,561.01 crore as compared to ` 67,858.13 crore during the year 2019-20. Out of this, 72.34 per cent was raised through tax revenue ( ` 41,913.80......

15 12 Haryana State Lotteries 2 13 Co-operative 20 14 Forest 7 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 5 19 General 1 20 Town and Country Planning 3 Grand Total 1,033 Report for the year 2020-21 (Revenue Sector) 98 Appendix III (Refer Paragraph No. 1.8.1)......

Keywords of Report of the Comptroller and Auditor General of India on Revenue Sector - Government of Haryana for the year 2020 -21 Report No. 5 of the year 2022 Preface Article 151 of the......

v PREFACE This report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Haryana under Art icle 151(2) of the Constitution of India for being laid......

Department also stated that data of death cases was being fetched from Registrar General of India (RGI) portal and decease d beneficiaries were being identified by matching aadhaar number. Analysis of data revealed the following: 2.6.1 Transfer of Pension to the dead beneficiaries account under......

Response from the Government was awaited (December 2021). Chandigarh Dated: (VISHAL BANSAL) Principal Accountant General (Audit), Haryana Countersigned New Delhi Dated: (GIRISH CHANDRA MURMU ) Comptroller and Auditor General of......

Distribution of pension to deceased persons should be avoided by linking the software with various agencies and not only from data of Registrar General of India. System of disseminating information like payment of financial assistance to the beneficiarie s through SMS should be considered.
......

Assistance Programme Performance Audit on Direct Benefit Transfer 54 PFMS Public Financial Management System RBI Reserve Bank of India RGI Registrar General of India RTS Right to Service SARAL SFTP Simple, All Inclusive, Real Time, Action Oriented, Long lasting Secure File Transfer Protocol SJE......

cent of tota\b exemptions was \franted, fo\b\bowed by 28.1 per\b cent en\fa\fed in other 25 25 Ot\fers’ include entities wit\f activities \b iz. General public utility, Preservati\bn \bf Envir\bnment, Preservati\bn \bf M\bnuments, Y\bga,; and entities wit\f m\bre t\fan \bne activity Report......

19.8 46.6 Grand Total 183 370 553 33.1 66.9 100.0 65,482.1 61,082.6 1,26,564.7 51.7 48.3 100.0 105 Others’ include entities with activities viz. General public utility, Preservation of Environment, Pre servation of Monuments, Yoga,; and entities with more than one activity Report \bo. 12 o\f......

The Hon’ble Madras High Cour t 85 had held that the purpose had to be specific and cannot be general in nature . Audit noticed 66 assessment cases 86 involving tax effect of ` 68.14 crore where the AOs had allowed accumulation under Section 11(2) even thoug h there was insufficient fund for......

observation, stated (December 2021) that the main object of the trust included relief of the poor, medical relief, education and other objects of general public utility including to uphold and promote the socio-economic welfare of the under-privileged Section of the society through education,......

Report of the Comptroller and Auditor General of India for the year ended March 2021 Performance Audit on Exemptions to Charitable Trusts and Institutions Union Government Department of......

The audit has been conducted in con\formity with the Auditing Standards issued by the Com\btroller and Auditor General o\f......

In\b general,\b the\b stipulations\b under\b various sub-Sections\b of\b Section\b 10(23C\f,\b requiring\b that\b institutions\b exist\b solely\b for philanthropic\b purposes\b and\b not\b for\b the\b purposes\b of\b profit,\b are\b more\b onerous than\b those\b under\b Section\b 11,\b......

a Performance Audit on Exemptions to Charit able Trusts and Institutions in the year 2012 and included the findings in the Com ptroller and Auditor General of India’s Audit Report No. 20 of 2013 whic h was laid in Parliament in December 2013. The main objective of the earlier Performance Audit......

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

issue being regularly highlighted by Deputy Commissioner’s offices of the respective dis tricts, Hon’ble Chief Minister of Jharkhand and Deputy General Manager (D GM) of respective ESCs of JBVNL. As a result, Government of Jharkhand (GoJ) also failed to meet its commitment to provide 24x7......

Ranchi The ( INDU AGRAWAL ) Principal Accountant General (Audit) Jharkhand Countersigned New Delhi The (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

Report of the Comptroller and Auditor General of India on Implementation of Rural Electrification Schemes in Jharkhand For the year ended 31 March 2020 Government of Jharkhand Report No.......

What has been the response of the Government? While providing a general response regarding efforts being made at their level, the Government assured that necessary action will be taken to improve the system where shortcomings had been pointed out by......

Subseque ntly, the Deputy General Manager (DGM) approached the districts admi nistration for change in the sites which were yet to be handed ove r to TKC (June 2020). Further, under JSBAY Phase-I, land for Lalli PSSs in Ranchi district was handed over (May 2019) to TKC after a delay 10 months......

Further, Rule 230 (8) of General Financial Rules (G FR) 2017 envisage that all interest or other earnings against grants-in-ai d or advances (other than reimbursement) released to any grantee institution should be mandatorily remitted to the Consolidated Fund of India immediat ely after......

Chapter 8 M onitoring 8.1 District Electric Committee Ministry of Power, GoI had instructed (April 2015) all States to notify District Electric Committees 138 (DECs). In Jharkhand, the Chief Engineer/Superintending Engineer of JBVNL was to be...

SECTION A General, Social and Economic Sectors CHAPTER-I INTRODUCTION 1.1 About this Section This section of the Report contains the results of Compliance......

OVERVIEW OVERVIEW The Report comprises three sections: SECTION-A deals with the results of audit of the departments /entities under General, Social and Economic sectors of the Governm ent of Jharkhand; SECTION-B deals with the results of audit of the Departments /Entities under......

equipment and accessories for Dental Institute, Rajendra Institute of Medical Sciences (RIMS), Ranchi 2.1 5 SECTION-B (Revenue Sector) CHAPTER – I GENERAL Introduction 1.1 25 Trend of receipts 1.2 25 Analysis of arrears of revenue 1.3 29 Follow up on Audit Reports- summarised position 1.4 30......

Report of the Comptroller and Auditor General of India On General, Social, Economic and Revenue Sectors including SPSEs For the year ended 31 March 2020 Government of Jharkhand Report......

This Report contains significant results of audit o f departments of the Government of Jharkhand under General, Social and E conomic sectors; departments and entities under the Revenue Sector a nd State Public Sector Enterprises. The instances mentioned in this Report are among th ose which......

(vi) Dental Chairs for the Dental Institute had been procured at much higher rates which was more than twice the general market rates of approximately ₹ 3 to 4 lakh. Similarly, dental mobile van procured a t ₹ 1.95 crore was found worth not more than ₹ 40 to 45 lakh. Equipment like dental......