Audit Reports

The Registration, Excise and Prohibition (Registration) Department is headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of the Registration Department. The IGR is assisted by an Additional Secretary, two Deputy......

Mining Receipts p Audit Report (Revenue Sector) for the year ended 31 March 2017 Chapter-6: Mining Receipts 6.1 Results of audit The Accountant General test checked the records of 35 1 out of 56 auditable units of the Mines and Geology Department during 2016-17. The Department collected `......

AA Assessing Authority ACCT Assistant Commissioner of Commercial Taxes ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BE Budget Estimates BMMC Rules Bihar Minor Mineral Concession Rules BMVT Act Bihar......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of......

Some of the major findings in this report are summarised below: 1. General The total receipts of the Government of Bihar for the year 2016-17 were ` 1,05,584.98 crore, of which revenue raised by the State Government from its own sources was ` 26,145.37 crore (24.76 per cent ). The share of......

g Chapter-1: General Chapter-2 Commercial Taxes h Audit Report (Revenue Sector) for the year ended 31 March 2017 CHAPTER-2: COMMERCIAL TAXES 2.1 Tax......

i Chapter-1: General Chapter-3 Revenue and Land Reforms j Audit Report (Revenue Sector) for the year ended 31 March 2017 CHAPTER-3: REVENUE AND LAND REFORMS 3.1......

TABLE OF CONTENTS Paragraph Page Preface iii Overview vii Chapter-1: General Introduction 1.1 1 Trend of receipts 1.2 1 Analysis of arrears of revenue 1.3 6 Follow up on Audit Reports – summarised position 1.4 7......

4.2 Results of audit During 2016-17, the Accountant General test checked records of 34 2 out of 49 units of the Transport Department. Revenue collected by the Department during 2015-16 was ` 1,181.22 crore of which, the audited units collected ` 888.87 crore. Audit scrutiny revealed non/short......

87 Appendix – I (Reference: Paragraph 1.7.3) Action taken by the Excise Department on the recomm endations Year of Audit Report Name of the Performance Audit Recommendations Action taken by the Department/ Government 2012-13 ‘Receipts under...

CHAPTER - I : GENERAL Audit Report (Revenue Sector) for the year ended 31 March 2017 2 1.1.2 Details of tax revenue raised during the period 20 12-13 to 2016-17 is given in Table 1.1.2. Table 1.1.2 Details of Tax Revenue raised (` ` ` ` in crore) Sl. No. Head of revenue 2012-13 2013-14 2014-15......

v This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to the Governor of Assam under Article 151 of the Constitution of......

Glossary 143 Glossary Chapter - I : General AG Accountant General (Audit), Assam AGST Assam General Sales Tax APTC & E Assam Professions, Traders, Callings and Employments AVAT Assam......

PARTICULARS PARAGRAPH PAGE Preface v Overview vii CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department......

Some of the major findings are mentioned below: I. GENERAL  The total receipts of the State for the year 2016-1 7 were ` 49,219.81 crore against ` 42,457.68 crore in the previous year. Of this, 33 per cent was raised by the State Government through tax rev enue ( ` 12,079.56 crore) and......

The Commissioner o f Taxes (CT), Assam is the Head of the Department and 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. He is also......

Important audit findings are processed for inclusion in the Report of the Comptroller and Auditor General of In dia. During 2016-17, out of 1,590 auditable units under Social Sector, 336 1 were audited during the year involving an expenditure of ` 16,182.34 crore (including expenditure......

and Nutrition -- -- 1237.72 -- -- -- 957.33 -- 40-Sainik Welfare and other Relief Programs -- -- 80.93 -- -- -- 65.19 -- Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 204 Appendix-1.1 (Concluded) ( ` `` ` in crore) 1 2 3 4 5 6 7 8 9 10 11 11......

2 10.2 per cent flood prone area of the total area of the country. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 100 for flood control measures pointed towards weak pla nning process of the Department. Further, hydrological and morphological......

Welfare of Minorities and Development Department Doubtful expenditure 1.5.10 94 Irregular and avoidable expenditure 1.5.11 96 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 ii CHAPTER-II ECONOMIC SECTOR Introduction 2.1 99 Planning and conduct of......

Chapters I, II and III deal with Social, Economic (Non-PSUs) and General Sectors res pectively. This Report contains 25 Draft Audit paragraphs, two Compliance Audits viz., ‘Incentive to Scheduled Caste students (Scholarship schemes)’ and ‘Border Areas Development Programme’, three......

Water Commission CWR Clear Water Reservoir DAHP Direct Action Hand Pump DC Deputy Commissioner DCA Director Cultural Affair Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 298 DCAD Director Char Areas Development DCFO District Chief Fire Officer......

\fRE\bACE 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Artic le 151 of the Constitution of India. 2. This Report presents the......

ULBs falling under the General Areas are governed according to the provisi ons of the AM Act, 1956, while areas listed under the Sixth Schedule of the Constitution of Ind ia are governed by the rules framed by the respective Autonomous District Councils (ADCs). Statistics relating to the urban......

2. AP President is the Chairman of each committees i) General Standing Committee Establishment matters, communication, buildings, rural housing, relief against natural calamities, water supply and all miscellaneous residuary matters. ii) Finance, Audit and Planning Committee Finance of the AP,......

Audit Report on Local Bodies for the year 2016-17 20 2.5 Acknowledgement The office of Accountant General (Audit), Assam acknowledges the co-operation extended by Finance and P&RD Department, GoA, Commissioner, P&R D, Assam, and concerned PRIs during the course of the audit. Audit findings 2.6......

5.1.2 Components of grants The 13 th and 14 th FC grants had two components - a basic grant compon ent viz., General Basic Grant (GBG) and a performance based component viz., General Performance Grant (GPG). GBG is released to provide the ULBs a measure of un conditional support for delivering......

 The Comptroller and Auditor General (CAG) of India conducts audit of Local Bodies under Section 14 (1), 15, 20(1) of CAG’s Duties, Po wers and Conditions of service (DPC) Act, 1971. Local Bodies are required to comply with the observations contained in the Inspection Reports (IRs) issued by......

The matter was reported to the Department in July 2 017; reply was awaited (February 2018). (RASHMI AGGARWAL) GUWAHATI Accountant General (Audit), Assam THE Countersigned (RAJIV MEHRISHI) NEW DELHI Comptroller and Auditor General of India......

The audit has been conducted in conformity with aud iting standards issued by the Comptroller and Auditor General of......

The CEO, Nagaon ZP stated (January 2017) that highe st bidders were not selected as per decision taken up by the General Standing Committee in view of public interest. He also stated that excessive value may result in hardship to cult ivators and common people. The reply was not tenable as:  The......

4 Meghalaya Electronics Development Corporation Lim ited. Audit Report for the year ended 31 March 2017 on Social, Economic, General and Economic (PSUs) Sectors 80 4.1.2 Accountability framework The audit of the financial statements of a Company in respect of financial years commencing on or......

30 Basketball court at Shangpung Pyllun WJH 2008-09 4.05 10/02/10 Aug-10 Feb-15 54 Audit Report for the year ended 31 March 2017 on Social, Economic, General and Economic (PSUs) Sectors 140 Sl. No. Name of the project/ Sports infrastructure District Year of sanction Amount sanction (in lakh) Date......

Audit Report for the year ended 31 March 2017 on Social, Economic, General and Economic (PSUs) Sectors 52 C OMPLIANCE A UDIT PARAGRAPHS BORDER AREAS DEVELOPMENT DEPARTMENT 2.2 Implementation of Border Areas Development Pro gramme in Meghalaya 2.2.1 Introduction The Department of Border......

75 CHAPTER III : GENERAL SECTOR 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the findings on audit of the State......

vii EXECUTIVE SUMMARY This Report contains chapters on Social, Economic, General and Economic (PSUs) Sectors comprising three Performance Audits and sev en compliance audit paragraphs which includes compliance audit of......

did not submit suo motu explanatory notes on 12 paragraphs and five Performance Audits (PAs) included in the Audit Repo rts (Social, Economic, General and Economic (PSUs) Sectors) for the years 2012-13 to 2015-16, details of which are given below: 5.2 Response of the departments to the......

52 2.3 Unfruitful expenditure (Public Works Department) 71 2.4 Unfruitful expenditure (Animal Husbandry & Veterinary Department) 73 CHAPTER III – GENERAL SECTOR 3.1 Introduction 75 3.2 Unfruitful expenditure (Home (Police) Department) 76 CHAPTER IV – ECONOMIC SECTOR (PUBLIC SECTOR......

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

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

C h a p te r - I O v e r v ie w o f E c o n o m ic S e c to r
       
 
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reviewed the implementation of Polavaram project in the year 2011 and the results of audit had appeared in the Report of the Comptroller and Auditor General of India (C&AG) on ‘Jalayagnam’ (Report No.2 of 2012). Further, the Report of C&AG on Economic Sector for the year ended March 2014......

Services BHS : Biodiversity Heritage Sites BMC : Biodiversity Management Committee BOOT : Build Own Operate Transfer CAG : Comptroller and Auditor General of India CAF : Common Application Form CAT : Catchment Area Treatment CC : Cement Concrete CCITI : Consultative Committee on IT Industry CFE......

Plan Total Revenue Receipts 46,067 .71 53,685.25 Revenue Expenditure 43,701.06 23,911.70 24,252.90 48,164.60 Own Tax Revenue 17,074.86 18,945.21 General Services 10,408.76 11,416.51 79.72 11,496.23 Non -Tax Revenue 5,214.79 5,669.25 Socia l Services 16,339.35 6,404.92 14,936.69 21,341.61......

officers conce rned should obtain Utilisation Certificates (UCs) from grantees, which, after verification, should be forwarded to the Accountant General (A&E), to ensure that the funds have been utilised for the intended purposes. Audit test check revealed that a total of 1 ,407 UCs amounting......

ended 31 March 201 6 (117 ) Glossary of Abbreviations Abbreviation Full f orm AC Abstract Contingent AE Aggregate Expenditure AG (A&E) Accountant General (Accounts and Entitlements) ALC Assistant Labour Commissioner BCO Budget Controlling Officer BE Budget Estimates CAG Comptro ller and......

lopment expenditure , social service expenditure , education and health sector expenditure to aggregate expenditure was more than average for the General Category States (GCS). However , the ratio of capital expenditure to aggregate expenditure was less than that of GCS. Paragrap h 1.7.1......

The audit has been conducted in conformity with Auditing Standards issued by the Comptroller and Auditor General of India. A gist of important findings of this report is also included as a separate chapter in the Report of the Comptroller and Auditor Gene ral of India on General and Social......

CHAPTER I I FINANCIAL MANAGEMENT AND BUDGETARY CONTROL (31) The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

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(UCs) should be obtained by the depart mental officers from the grantees and, after verification, these should be forwarded to th e Accountant General (Accounts and Entitlement) within 12 months from the date of thei r sanction unless specified otherwise. A total number of 353 UCs amounting......

63 Appendix-1 (Reference; Paragraph -1.1 , Page 1) State Profile A. General Data*: B. Financial Data : CAGR Particulars Figures (in per cent) CAGR 2007-08 to 2015-16 2011-12 to 2015-16 2015-16 to 2016-17 For......

( ` `` ` in crore) Receipts 2015-16 2016-17 Disbursements 2015-16 2016-17 Non-Plan Plan Total Section-A: Revenue Own Tax revenue 9,377.79 10,897.31 General services 8,409.98 9,923.93 10.16 9934.09 Non-tax revenue 1,219.66 1,345.82 Social services 9,926.69 5,873.53 4,655.04 10,528.57 Share of......

officers did not submit 224 Utilis ation Certificates, in respect of grants of ` 327.35 crore given for specific purposes, to the A ccountant General (Accounts & Entitlement), Uttarakhand till March 20 17. In the absence of these certificates, it could not be ascertained whether t he......

Reports Year Department (s) ATNs pending as of 31 March 2017 Date of presentation in the State Legislature Due date for receipt of ATNs Civil/Social, General and Economic Sectors (Non- PSUs) 2000-01 Medical Health & Family Welfare 01 23.06.2003 22.09.2003 Agriculture 01 Irrigation Department 01......

7 of Section 143 of the Act, in case of any company covered under sub-Section (5) or sub-Section (7) of Section 139, the Comptroller and Auditor General of India (CAG) may cause an audit to be con ducted of the accounts of such Company, and Section 19A of the Comptroller and Aud itor......

Percentage of 1 to 3 51 50 47 50 49 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2017 90 Table-2.1.2: Details of Tax Revenue raised (` `` ` in crore) Sl. No. Head of revenue 2012-13 2013-14 2014-15 2015-16 2016-17 Percentage of increase (+) or......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to the Governor of the State of Uttarakhand. This Report contains......

This Report is organised into three chapters. Chapt er I deals with the social, general and economic sector, Chapter II with the Revenue sector and Chapter III deals with the social and economic sectors (Public Sector Undertaking). S ome of the major audit findings are summarised below. Audit......

i Table of Contents Description Reference to Paragraph Page No. Preface v Overview vii Chapter-I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1. 1.2 1 Funds transferred directly......