Audit Reports

Plan Total Revenue Receipts 40,638.35 47,053.93 Revenue Expenditure 36,552.83 22,895.38 22,193.66 45,089.04 Own Tax revenue 11,478.95 13,299.25 General Services 12,002.43 12,742.66 281.10 13,023.76 Non-Tax revenue 5,853.01 5,351.42 Social Services 14,843.81 6,042.46 12,514.91 18,557.37 Union......

departmental officers should obtain Utilisation Certificates (UC) from th e grantees and after verification should forward these to the Accountant General (A&E), Jharkhand within 12 months of their sanction. Audit observed that 17,324 UCs due in respect of gr ants aggregating to ` 29,449.52......

the Finance Department failed to utilise the Monthly Civil Accounts Statement and Monthly Approp riation Accounts sent by the Principal Accountant General (A&E) to ensure better financial management and avoid the large savings and excess e xpenditure within the grants. Further, it was noticed......

of Public Expenditure The ratio of development expenditure and economic s ervice expenditure to aggregate expenditure was more than average for the General Category States (GCS). However, education sector expenditure and he alth sector expenditure were less than that of GCS. Paragraph 1.7.1......

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

Some of the major findings are summarised below: I. General The total receipts of the Government of Jharkhand f or the year 2016-17 were
 47,053.93 crore. The revenue raised by the State Go vernment was
18,650.66 crore (39.64 per cent of the total receipts). The share of receipts from......

CHAPTER – I: GENERAL 1.1 Introduction This chapter presents the overview of trend of receipts raised by the Government of Jharkhand and arrears of taxes pendin g......

2 Director General, Central Excise Intelligence, Jamshedpur Demand notice issued for concealed central excise duty to the manufacturers detected during raids. 5 Adityapur, Bokaro, Chaibasa, Dhanbad, Dhanbad Urba n, Giridih, Jamshedpur, Jamshedpur Urban, Palamu, Ramgarh, Ranchi East, Ran chi......

The I nspector General of Registrations (IGR) is responsible for administrati on of Act, Rules and orders issued by the Government from time to time. He is assisted by a Deputy/ Assistant Inspector General (DIG)/ (AIG) and a Depu ty Secretary at the headquarters, and an Inspector of Registration......

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

i TABLE OF CONTENTS Paragraph Page Preface iii Overview v CHAPTER – I: GENERAL Introduction 1.1 1 Trend of receipts 1.2 1 Analysis of arrears of revenue 1.3 4 Follow up on Audit Reports- summarised position 1.4 5......

The MD is the Chief Executive Officer of the Company, and is assisted by Chief General Manager and five General Managers. The Company has nine Project Implementation Units (PIUs) located at Patna, Gaya, Munger, Bhagalpur, Darbhanga, Saharsa, Purnea, Muzaffarpur and Saran, headed by Deputy......

The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 139 and 143 of the Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered Accountants), appointed by the Comptroller and Auditor......

The Comptroller and Auditor General of India (CAG) appoints Chartered Accountants (CAs) as Statutory Auditors and conducts supplementary audit of these companies. Audit of Statutory corporations is governed by their respective legislations as detailed below in table no 1.2: Table No.......

Secretary, Tourism Department-cum-Director, GoB Principal, IHM, Hajipur Bihar Hotels Ltd. General Secretary, Rajgir, BodhBihar Society Ms. Inayat Khan No 5. Bihar Forestry Development Corporation Limited 2016-17 Mr. Shishir Sinha, Mr. Tripurari Sharan Ms. Sujata Chaturvedi Mr. Arvind Kumar......

b Audit Report on Public Sector Undertakings for the year ended 31 March 2\ 017 OVERVIEW This Report contains the following chapters: Chapter-1: General information on functioning of State Public Sector Undertakings (PSUs), Chapter-2: Performance Audit of Bihar State Building Construction......

1,312 894 88 28 Source of supply Ground water Surface water Others Not covered by any water supply scheme 1,738 535 21 28 Household/ Beneficiaries General Schedule Caste Schedule Tribes Others Total Male 4,506 2,815 3,032 4,742 15,095 Female 3,871 2,786 3,365 3,469 13,491 Total 8,377 5,601......

4.2.11 Discrepancies in tendering process and contract man agement General Financial Rules provide that every authority delegated with the financial powers shall have the responsibility and accountabi lity to ensure efficiency, economy, and transparency in matters relating to public proc......

New Delhi Dated: (MAMTA KUNDRA) Director General of Audit, Central Expenditure Countersigned New Delhi Dated: (RAJIV MEHRISHI) Comptroller and Auditor General of......

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

that SWSM had to ensure that accounts w ere audited by a chartered accountant selected from a p anel approved by the Comptroller and Auditor General of India within six months of t he close of the financial year. This account would be supported by a statement of reconc iliation with the......

Upon receipt of such information, the Ministry enquires about the validi ty of the flying clubs/institutes from the Directorate General of Civil Aviation (DGCA). Subs equently, the Ministry approves the cases on the basis of criteria like annual income o f the applicant etc. and conveys its......

1.1 Background for taking up the audit The Ministry of Social Justice and Empowerment requ ested the Comptroller and Auditor General of India in July 2017 to audit the scheme in five States of Karnataka, Maharashtra, Punjab, Tamil Nadu and Utta r Pradesh as the demand from States had been......

State portals lacked both general and application c ontrols required for ensuring access security, and providing assurance that trans actions are valid, authorized, complete and accurate. In Punjab, Tamil Nadu and Ut tar Pradesh, Audit noticed discrepancies in data generated by the State......

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

B.J. Govt. Medical College, Pune-1 64. B.J. Medical College & Sassoon General Hospital Pu ne’s Training College of Nursing (B.Sc.) 65. Camp Education Society’s Arvind B. Telang Arts, Sci ence & Commerce College, Nigdi 66. MAEER MIT’s MIMER Medical College Talegoan, Pune 67. Rayat......

Report No. 12 of 2018 95 List of Abbreviations ACL Additional Committed Liability AD&TW Adi Dravidar and Tribal Welfare AG (A&E) Accountant General (Accounts and Entitlement) CA Central Assistance CAD&TW Commissionerate, Adi Dravidar and Tribal Welfare CADW Commissioner of Adi Dravidar......

4.4.3 Poor contract management (i) Repeated grant of time extension The General Conditions of Contract (GCC) stipulates that time allowed for execution of works as specified in the contract sha ll be the essence of the contract and the contractor shall submit a time and progress chart for each......

New Delhi Dated: (MAMTA KUNDRA) Director General of Audit Central Expenditure Countersigned New Delhi Dated: (RAJIV MEHRISHI) Comptroller and Auditor General of......

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

No. Audit observation 1. Pt. BDS, PGIMS-Rohtak The Director General, Medical Education and Researc h being regulatory body was responsible for monitoring the implementation of the project. However, no periodical reports were prescribed for monitoring the scheme implementation. 2. GMC-Amritsar......

of Time EPC Engineering Procurement and Construction ERC Empowered Review Committee ETP Effluent Treatment Plant FAC Final Acceptance Certificate GCC General Conditions of Contract GFC Good for Construction GIA Grant-in-aid GMC Government Medical College GMCI Government Medical College Institution......

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

Report No. 18 of 2018 23 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoin ts the statutory auditors of a Government Company and Government Controlled Other Company under Section 139 (5) and......

Report No. 18 of 2018 2 Auditor General of India (CAG) and DPE, there may b e differences in the number of companies considered as CPSEs by CAG and by DPE. 1.1.1 Mandate Audit of Government companies and Government Contro lled other companies is conducted by the CAG under the provisions of......

The Ind AS were modelled on the International Financial Report ing Standards (IFRS) which were different from the Indian Generally Accepted Accoun ting Principles (IGAAP) framework mainly in three key aspects i.e. fair valuation, su bstance over legal form and emphasis on the Balance Sheet. 8.2......

Report \bo. 18 o\f 2018 v \bREFACE The acco\fn\bs of Governmen\b Companies are a\fdi\bed by \bhe Comp\broller and A\fdi\bor General of India (CAG) \fnder \bhe provisions of Sec\b ion 143(5) \bo 143(7) of \bhe Companies Ac\b, 2013. The S\ba\b\f\bory A\fdi\bors (Char\be red......

Sector E nterprises There were 636 Central Government Public Sector Ent erprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India as on 31 March 2017. These included 438 Government Companies, 192 Government C ontrolled Other Companies and 06 Statutory......

informed that the ratio was 90:10 (approx.) and thi s statement could not be considered a specific statement with regard to any MOU paramet er but a general statement based on the trend of business orders secured over the ye ars. Also, the achievement of ratio of 75:25 for the year 2015-16 could......

reporting have been complied with; 4.3 Audit Scope  As on March 2017, there were 636 CPSEs under the au dit jurisdiction of Comptroller and Auditor General of India. These included 438 Go vernment Companies, 192 government controlled other companies and six statu tory corporations.  In the......

37.85 108.37 69.98 CHEMICALS AND FERTILIZERS 12 Karnataka Antibiotics and Pharmaceuticals Limited 158.14 30.33 2.43 7.91 9.10 9.10 6.67 FINANCE 13 General Insurance Corporation of India 60590.08 3127.67 1002 3029.50 938.30 3029.50 2027.50 HEAVY INDUSTRIES AND PUBLIC ENTERPRISES 14 Braithwaite......

Report \bo. 18 o\f 2018 i Contents \brefa\fe v Exe\futive Summary vii Chapter I Finan\fial performan\fe of Central \bubli\f Se\ftor Enterprises 1.1 In\brod\fc\bion 1 1.2 Inves\bmen\b in Governmen\b Companies and Corpora\bions 4 1.3 Re\b\frn on...

Report No. 18 of 2018 97 Joint Venture Operations of CPSEs CHAPTER VI 6.1 Introduction Joint Venture (JV) is a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint con trol 57. A venturer is a ...

Report \bo. 18 o\f 2018 106 C omplia\bce \fith Provisio\bs of Public Procureme\bt Policy, 2012 For Micro a\bd Small E\bterprises CHAPTER\b\b\bVII\b 7.1 Int\bodu\ftion Govern\bent of In\fia enacte\f the Micro, S\ball an\f Me\fiu\b Enterpris es...

bank guarantee and 10 per cent cash payment as agreed pre-estimated liquidated damages (LD) for unfinishe d MWP as reasonably determined by Director General of Hydrocarbon. Any extension beyo nd 12 months and up to 18 months (3rd extension) could be considered subject to submission of 100 per......

Act (including Companies deemed to be Gov ernment Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chart ered......

Report No. 11 of 2018 56 CHAPTER V: MINISTRY OF FINANCE Cent Bank Home Finance Limited 5.1 Non-adherence to Credit Policy Non-adherence of Credit Policy and failure of credi t appraisal system at the time of sanction and disbursement of loans led to ...

Policy and Promotion, Government of India in partnership with the World Bank Group 9 Optical wires have 6, 12, 24, 48 or 96 fibers and the company generally installed optical wires having 24 fibers 10 A network backbone is the core infrastructure of a network that connects several major network......

The issue was re-examined (17 July 2015) by the IE and a deduction of `25.67 crore was re-affirmed. A committee comprising of three Chief General Manag ers of NHAI considered the case for penalty attributable to the concessionaire. The committee stated that the concessionaire had completed......

New Delhi (Ashwini Attri) Dated : Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (Rajiv Mehrishi) Dated : Comptroller and Auditor General of......

of test check of accounts and records of Central Government Companie s and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 143 (6) of the Companies Act, 2013 or the statutes governing the p articular Corporations. 2. The Report contains 53......

dumpers are used in combinatio n with shovels in the core mining areas for movement of extracted coal from coal face to stock yards, tippers are generally used in the mining industry for transportation of c oal from stockyard to loading/ despatch point. However, BCCL indented for tippers to......

Advance authorisation for the import of material was required to be obtained from the Directorate General of Foreign Trade (DGFT) for availing the du ty exemption on the import of such supplies. BHEL, Trichy unit was eligible for exempt ion from customs duty (including safeguard duty) on......

DMRC also provided the General Arrangement Drawings showing the station footprint, entry/ exit structure and vertical eleva tion. DDA after discussing the matter with DMRC in the meeting held on 16 July 2014 gave its c onsent (July 2014) for taking up the work of integrated MIA metro station......

Reply is not tenable because the clause 10.4 and 10 .6 of YSS, are regarding eligible quantity & type of Yarns to be supplied and general guidelines for supply of yarn respectively. Clause 10.6.4 of Yarn Supply scheme i s specifically for placement of indents and record keeping which......

Table 2.1.2: Accountability structure of Municipal Corporations Sr. No. Na me of the Authority Accountable for 1. General Body Policy decisions related to expenditure from the Corporation’s Municipal Fund, implementation of various projects, Scheme setc. 2. Standing Committee All......

As per General condition of contract, the Asphalt and Ready Mix Concrete (RMC) plants, registered with MCGM, are required to be fitted with Supervisory Control and Data Acquisition (SCADA) 6 system. Vehicles used for transportation of material are fitted with Vehicle Tracking System (VTS)......

Contingent DLFA Director Lo cal Fund Audit DRDA District Rural Development Agency EDP Environmental Development Plan FC Finance Commission GBG General Basic Grants GoI Government of India GoM Government of Maharashtra GP Gram Panchayat GPG General Performance Grant GR Govern ment Resolution......

Raj Institutions and Urban Local Bodie sin the State including the Departments concerned conducted under provisions of the Comptroller and Auditor General of India (Duties, Power and Conditions of Service) Act, 1971 read with proviso of Section 142A of The Maharashtra Zilla Parishads and......

of Municipal Administration Municipal Corporation Elected Members Executive Directorate of Municipal Administration State Level District Colle ctor General Body headed by Mayor Standing Committee headed by Chairman Subject Committees Ward Committees (At Ward level) Municipal Commi ssioner......