Audit Reports

Appendices Audit Report (State Finances) for the year ended March 2017 87 APPENDIX-1.1 (Refer Page 1) A brief profile of Odisha A. General Data Particulars Figures 1 Area 1,55,707 Sq. Km 2 Population a. As per 2001 Census 3.68 crore b. As per 2011 Census 4.20 crore 3 Density of......

3.1 Delay in furnishing of Utilisation Certificates Odisha General Financial Rules (OGFR) 170 to 173 pr ovides detailed guidelines for sanction of Grant-in-Aid (GIA), maintenance of accounts and submission of Utilisation Certificates (UCs). The Government has modified some of these provisions......

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether (i) the expenditure actually i ncurred under various grants is within the authorisation given under the Appropriation Act , (ii) the expenditure required to be charged under the......

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(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 (C&AG) under the provisions of Section 619 of the Companies Act, 1956 and Section 139 and 143 of the Companies Act , 2013. Reports......

During the year 2016-17, four SPSUs 2 were incorporated. One SPSU 3 came under the purview of the Comptroller and Auditor General of India (C&AG) as per Section 139(5) of the Companies Act, 2013 in 2016-17.- The details of SPSUs in Gujarat as on 31 March 2017 are given in Table 1.1. Table 1.1:......

These 56 schemes included seven infrastructure schemes and 49 other GoG/ GoI schemes. A general review of the 49 schemes revealed that: · in respect of 12 schemes mainly for participation in Agriculture fairs, various projects of Gujarat Horticulture Mission, construction of cold storage and......

for each SFC with the Chief Secretary as the Chairman and Secretaries of PRH&RDD, UD&UHD, Finance Department, Revenue Department, Legal Department, General Administration Department etc. as members. 8 Cabinet Committee consisting of Ministers in-charge of various Departments9 As per Sixth Report......

and Family Welfare, GoI) As per Indian Public Health Standards (IPHS) guidelines of 2012, PHCs should be centrally located and easily accessible to general public. However, the table above shows that of the 120 test-checked villages, only 61 villages were located within six km of PHC/CHC while......

This Report relates to Audit of receipts and expenditure of the Local Bodies in Gujarat conducted under provisions of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 and read with proviso of Gujarat Panchayat Act, 1993, Gujarat Provincial Municipal......

3.5.2 Audit by Comptroller and Auditor General of India State Government by a resolution (May 2005) entrusted the Technical Guidance and Supervision (TGS) over the audit of local bodies to CAG. As per the resolution, the CAG would conduct test-check of some of the PRI and ULB units audited......

GOVERNMENT OF GUJARAT REPORT NO. 5 OF 2018 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON LOCAL BODIES FOR THE YEAR ENDED MARCH 2017 TABLE OF CONTENTS Particulars Paragraph number Page number Preface v Overview vii......

However, audit observed that the Public Health Institutions (PHIs) were not easily accessible to general public. In 120 test-checked villages under eight selected District Panchayats (DPs), only 61 villages were located within six km. of Primary Health Centre (PHC)/Community Health Centre (CHC)......

CHAPTER-I INTRODUCTION CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Performance Audit of selected programmes and activities and Compliance Audit of various......

that main reason for non-commencement of new post graduate courses and super-specialty courses was shortage of teachers as the super-specialists generally do not prefer to join Government jobs due to lower entitlements as compared to private sector. However, efforts are being made for......

This Report contains three Chapters. This Report relates to audit of the Social and General Sectors of the Government departments conducted under the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts,......

-- -- -- -- -- -- -- -- -- -- -- -- -- 01 -- -- 01 -- -- -- -- -- 01 21 Legal -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 01 -- -- -- 01 -- -- 22 General paragraphs -- -- -- -- 01 -- 01 -- -- -- 01 -- -- -- -- -- -- -- -- -- -- -- -- Total ... 01 -- -- 01 12 02 16 03 06 03 13 05 09 04 04 05 13......

2.1 13 CHAPTER-III – COMPLIANCE AUDITS EDUCATION DEPARTMENT Implementation of Right of Children to Free and Compulsory Education Act, 2009 3.1 39 GENERAL ADMINISTRATION DEPARTMENT Fraudulent and irregular payment under Member of Parliament Local Area Development Scheme (MPLADS) 3.2 57 HEALTH......

Further, GoI earmarked 5 per cent of total annual allocation of NRDWP for the support activities. Accordingly, GoR cons tituted (June 2009) General Body of WSSO comprising 15 members and a management committee of WSSO under the chairmanship of CE (Rural), Executive Director and five other......

It was, however, observed that in following cases t here was inordinate delay in supply of equipment by RMSCL:  RMSCL placed orders on M/s General Medical Equipment, Noida for supply and installation of 32 X -Ray machines (300 MA) at a cost of ` 1.57 crore during February 2014 to......

This report contains three Chapters . This Report relates to audit of the Soci al and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts......

19 General Administration General Administrative Department covers many small Department s such as State Guest Houses /Circuit Houses, Estate office, Civil Aviation Department, Govern or House, and Legislative Assembly. 20 Gopalan The main function s of the Department are registration of......

this Report 1.1 1 Profile of the Audit ed Entity 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Office of the Principal Accountant General ( Gene ral and Social Sector Audit), Rajasthan , Jaipur 1.4 2 Planning and conduct of audit 1.5 2 Significant audit observations 1.6 3......

5. The State Government may, by general or special order, require a municipality to perform such other municipal functions as the State Government may think fit. 6. The State Government may, looking to the functions of a munic ipality, increase the maximum limit of committees specified in this......

ctions like general on, drinking water, schedule of RPRA, ecretary, RuralDevelopmentDepartment Secretary -cum- Commissioner,Panchayati RajDepartment Junior Engineer, Junior Accountant etc. Chapter-I An Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of......

and expenditure of the Panchayati Raj Institutions and Urban Local Bodies in Rajasthan conducted under provision s 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......

A: Revenue Non Plan Plan Total Revenue Receipts 2,27,076 2,56,875 Revenue Expenditure 2,12,736 1,86,886 49,706 2,36,592 Tax Revenue 81,106 85,966 General Services 72,228 88,111 144 88,255 Non -Tax Revenue 23,135 28,944 Social Services 82,487 50,703 41,158 91,861 Share of Union Taxes/ Duties......

bookings , the expenditure unde r MH 2216/2217 - Housing/ Urban Development Department was understated while the expenditure under MH 3475 - Other General Economic Services are overstated to th at extent. GoUP issued orders ( September 2015 ) stipulating that such additional stamp duty woul d......

public expenditure The ratio of development expenditure and economic services expenditure to aggregate expenditure was less than the average for the General category States. (Paragraph 1.3.5.1) Financial results of irrigation works The Thirteenth and Fourteenth Finance Commissions had prescribed......

29 CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

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

Further, as per sub-Section 7 of Section 143 of the Act 2013, the Comptroller and Auditor General of India (CAG) may, in case of any company covered under sub-Section (5) or sub-Section (7) of Section 139, if considered necessary, by an order, cause test audit to be conducted of the accounts of......

Chapter III is to be submitted to State Legislature under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. Chapter I of this report relates to audit of expe nditure of the Social, General and Economic Sectors (Non-PSUs) of the......

Chapter I contains the audit findings pertaining to Social, General and Economic Sectors (Non-Public Sector Undertakings- Non-PSUs) and a Performance Audit on ‘Implementation of Select Social Welfare Schemes by Government of Goa’. Chapter II contains the audit findings pertaining to Revenue......

Chapter-II Revenue Sector 33 2.1.6 Response of the Government/Departments towards Audit The Accountant General, Goa (AG) conducts periodical inspection of the Government/Departments to test check the transactions and verify the maintenance of important accounts and other records as prescribed......

1 2 - - - - - - 1 3 2 5 12 Finance - - - - - - 3 7 5 6 1 4 9 17 13 Fisheries 1 2 - - 1 2 - - - - 1 3 3 7 14 Forests 5 14 2 10 - - 2 8 - - - - 9 32 15 General Administration - - 1 1 - - 1 3 - - 2 5 4 9 16 Housing 1 3 - - - - - - - - - - 1 3 17 Health 6 9 3 10 10 17 1 3 8 38 4 15 32 92 18 Higher......

TABLE OF CONTENTS RR e e f f e e r r e e n n c c e e t t o o PP a a r r a agg r r a app h h PP a agg e e Preface iii Overview v CHAPTER – I SOCIAL, GENERAL AND ECONOMIC SECTOR (Non-PSUs) Trend of Expenditure 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 2 Lack of......

Revenue Total Non-Plan Plan Revenue receipts 9564.97 8552.24 Revenue expenditure 8865.98 6739.52 2126.47 8419.56 Tax revenue 4261.16 3975.37 General services 2872.43 2834.16 38.28 2560.08 Non-tax revenue 2712.00 2431.93 Social services 2265.44 1011.91 1253.53 2190.58 Share of Union......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules, 2005 provide that for grants provided for specific purposes, Utilisation Certificates (UCs) should be obtained by the Departmental officers from the grantees. The certificates so obtained are to be......

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

During 2013-14 and 2016-17, the State’s shar e of expenditure on health and family welfare to aggregate expenditure were better than General Category States, but the State’s share in respect of education and capital expenditure to aggregate expenditure was lower as compared to General......

3.8 70 Understatement of the Capital Head ‘4215 Capital Outlay on Water Supply and Sanitation’ 3.9 71 Misclassification of expenditure between General, Social and Economic Services under relevant Capital Heads 3.10 71 Non-accounting of Expenses/Commission on Sale of Stamps in Finance......