Audit Reports

(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 (CAG) under the provision s of Section 619 of the Companies Act, 1956 and Sec tion 139 and 143 of the Companies Act, 2013 . The......

Further, as per sub-Section 7 of Section 143 of the Act, 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 consider ed necessary, by an order, cause test audit to be conducted on the accounts of......

However, in the Exit Conference (November 2017), TNMSC informed that the Drug Controller General of India had directed the State Governme nt laboratories to submit their reports within 60 days. As the Governme nt Analytica l Laboratory was functio ning under the Health and Family Welfare......

7 72 3.1.2 The performance of PSC relating to chartering of vessels was included as a Draft Paragraph in the Report of the Comptroller and Auditor General of India (Commercial) – Government of Tamil Nadu for the year ended 31 March 2010. Based on the findings of the Draft Paragraph, Committee......

system in DDMS 2.2.8 49 Supply of drugs 2.2.11 54 Quality control 2.2.14 56 Distribution of drugs 2.2.23 62 Payment s to suppliers 2.2.27 63 General 2.2.3 1 66 Table of contents iii Particulars Reference to Paragraph Page Conclusion 67 Recommendations 68 CHAPTER -III Compliance Audit......

ission Management Units BOD Board of Director s BOT Built, Operate and Transfer BQR Bid Qualification Requirement CAG , C&AG Comptroller and Auditor General of India CB Coal Berth CDM Clean Development Mechanism CEA Central Electricity Authority CERC Central Electricity Regulatory Commission CERs......

Ministry of Home Affairs, Ministry of Defence, Department of Economic Affa irs, Department of Revenue; Secretary, Planning Commission; Director General, India Meteorological Department; Chairman, Airport Authority of India; Director General o f Civil Aviation and Joint Secretary, Ministry of......

corporations for the year ended 31 March 2017 for submission to the Government of Maharashtra under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government companies (including......

Further, fan problems occurred due to minor defects which had been attended immediately.  BTL was a general phenomenon which had minimised after completion of stabilisation period of all the units and various actions had been taken.  The performance related issues were attributed to......

The accounts of Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of Statutory corporations is governed by their respective Legislations. The working......

(This Report deals with the results of audit of 84 Government Co mpanies and four Statutory Corporations under the audit jurisdiction of A ccountant General (Audit)-III, Maharashtra) 1 Paid up capital includes share application money. 2 Loans outstanding at the end of the year represents long......

Chapter V: General Sector 145 5.1 Introduction This Chapter of the Audit Report for the year ended 31 March 201 7 deals with the findings on audit of the State......

4.4 Response of the departments/Government towards Audit The Accountant General (AG), Sikkim conducts periodical inspection of the Government departments to test check the transactions and verify the maintenance of the important accounts and othe r records as prescribed in the R ules and......

66.00 - Member Secretary, Sikkim Pr otection of Child Right - - 81.99 38.81 - Block Development Officer , BAC, Namchi - - 129.68 156.76 - Director General -cum -Secretary, Health Care , Human Service and Family Welfare Department - - - - 11930.65 Project Director, Sikkim Urban Development......

Past audit coverage and PAC’s recommendations The PA on Accelerated Rural Water Supply Programme in Sikkim featured in the Comptroller and Auditor General of India’s Audit Report for the year 2007 -08, Government of Sikkim, vide Paragraph 3.1.9.1. The same was discussed in t he Public......

Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (Audit Reports) and presented to the State Legislature. According to the instructions issued by the Finance, Revenue and Expenditure Department (FRED), Government of Sikkim,......

This Report contains 28 audit paragraphs (including 13 general paragraphs and 15 draft paragraphs ) and three performance audits . According to the existing arrangements, copies of the draft compliance audit paragraphs and draft performance audits were sent to the Secretary of the Department......

Undue favour to consumers (Energy and Power Department ) 141 4.12 Loss of revenue (Water Resources and River Development Department ) 14 3 CHAPTER V: GENERAL SECTOR 5.1 Introduction 14 5 5.2 Planning and conduct of audit 14 6 5.3 Border Area Development Programme (Development Planning, Economic......

It covers the Social, Economic , Revenue and General Sector s including the departments of , Animal Husbandry, Livestock, Fisheries and Veterinary Services; Energy and Power; Food Security and Agriculture Development; Labour; Roads and Bridges; Rural Management and Development; Social Justice,......

Chapter I: Social Sector 1 1.1 Introduction This Chapter of the Audit Report deals with audit findings on functioning of the Government departments falling under Social Sector. The names of the Government departments, total budget allocation and...

2.5.1 Disposal of Refund applications and grant of Refunds Mention was made in the Comptroller and Auditor General’s Audit Report on Revenue Receipts for the year ended 31 March 2014 t hat refunds granted under Section 52 of the MVAT Act by the Department had resulted in avoidable payment of......

Some of the major findings are menti oned below: I General The total revenue receipts of the State during the year 2016-17 were ` 2,04,569.64 crore, of which the revenue raised by the State Government was ` 1,49,202.16 crore and receipts from Government of I ndia was ` 55,367.48 crore.......

The Inspector General of Registration (IGR) is the head of the Stamp duty & Registration Department who is empowered with the t ask of superintendence and administration of registration work. He is assi sted by Additional Controller of Stamps, Mumbai (ACoS), 8 Deputy Inspe ctor Generals (DIGs),......

(SANGITA CHOURE) Mumbai Principal Accountant General (Audit)-I, The Maharashtra Countersigned (RAJIV MEHRISHI) New Delhi Comptroller and Auditor General of India......

i PARAGRAPH HEADINGS PARA PAGE Preface v Overview vii-xi CHAPTER I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Evasion of tax detected by the Department 1.3 4 Response of the......

The Compounded Annual Growth Rate (CAGR) of GSDP for th e period 2007-08 to 2016-17 has been 14.2 per cent as against 14.6 per cent in the General Category States (GCS) of the country. The State’s literacy rate has increased from 76.9 per cent (census 2001) to 82.3 per cent (census......

Principal Accountant General (Accounts and Entitlements)-I, Mumbai, Accountant General (Accoun ts and Entitlements)-II, Nagpur and Pay and Accounts Office, Mumbai within 12 months fr om the dates of their sanction unless specified otherwise. However, 38,884 Utilisa tion Certificates......

2.1.2 Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions......

annual growth rate of its Gross State Domestic Product for the period 2007-08 to 2016-17 has been 14.2 per cent as against 14.6 per cent in the General Category States of the country. During the above mentioned period, its population grew by 12.7 per cent as against 11.9 per cent in General......

3 .5 Response of the Departments/Government towards audit Accountant General (Economic and Revenue Sector Audit), Tamil Nadu, arranges periodical inspection of the Government Departments to test-check the transactions and verify the maintenance of important accounts and other records as per the......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of the Union Territory of Puducherry relates to matters arising from Performance Audit of selected programmes......

Further, as per sub -Section 7 of Section 143 of the Act, the Comptroller and Auditor General of India (CAG) ma y, 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......

significant results of the Performance Audit and Compliance Audit of the Departments of the Government of Union Territory of Puducherry under the General, Social and Economic (including Revenue) services including Departments of Adi-D ravidar Welfare, Electricity, Health and Family Welfare......

4 4 Significant audit observations 1. 5 4 Response to audit 1. 6 8 Follow -up on the Audit Reports 1. 7 8 CHAPTER II – GENERAL AND SOCIAL SECTOR PERFORMANCE AUDIT TOWN AND COUNTRY PLANNING AND PUBLIC WORKS DEPARTMENTS Performance Audit of the Comprehensive Sewerage Scheme for urban areas......

Rural Areas EC : Encumbrance Certificate ECCE : Early Childhood Care and Education FCI : Food Corporation of India GDP : Gross Domestic Product GFR : General Financial Rules, 2005 GLV : Guide Line Value Appendices 98 GOI : Government of India GSDP : Gross State Domestic Product HDPE : High Density......

e organogram of the Police Department 5 is in dicated in Chart -2.2 below: Chart -2.2: Organogram of the Police Department The A dditional Director General of Police (Communication, Logistics and Modernisation) is responsible for co -ordinat ing various activities connected with the......

Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2017 Government of Karnataka Report No .2 of the year 2018 i Table of......

the year 2018 106 Appendix -1.2 (Re ference : Paragraph – 1.7.3, Page -8) Details of Departmental Notes pending as on 30 November 2017 (Excluding General and Statistical Paragraphs) Sl. No. Department 96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11......

60 `78.63 lakh + 18 per cent interest on `78.63 lakh for 13 months and 17 days. Chapter -IV 99 Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2015, Government of Karnataka , contained the findings of a Special Audit of the......

v Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

3.1.7 IT General Controls in Sajala 3.1.7.1 Non -maintenance of data dictionary Data dictionary is the key to understanding the database. BWSSB was requested to furnish the data dictionary for ‘Sajala’ and the data dictionary so provided was studied to understand the system. Comparison......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules stipulates that for grants released during a year for specific purposes, Utilisation Certificates (UCs) should be obtained by the Departmental Officers from the grantees within 12 months of the closure of......

APPENDICES Appendices 45 Appendix 1.1 (Reference: Page 1) Part A: Profile of Union Territory of Puducherry A. General Data Sl.No. Particulars Figures 1 Area 490 sq.km. 2 Population a. As per 2001 Census 9.74 lakh b. 2011 Census 12.48 lakh 3(a) Density of......

The Appropriation Accounts are complementary to the Finance Accounts. 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants was within the authorisation given under the Appropriation Acts......

The pendency ranged from one to more than nine years. Fifty eight Autonomous bodies/Authorities did not submit to Principal Accountant General (G&SSA) their annual accounts due for the period upto 2015-16 as of March 2017. Fifteen Autonomous bodies/Authorities did not submit their accounts since......

Development expenditure Broadly, the Social and Economic Services constitute development expenditure, while expenditure on General Services is treated as non-development expenditure. Appendices 85 Terms Description Average interest rate Average interest rate is defined as the percentage of......

v PREFACE This R eport of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of the State of Tamil Nadu under Article 151 of......

2014 9 TNCSC 2011 -12 to 2013 -14 Procurement of goods for free distribution. 01.06. 2015 10 Controller General of Patents and Designs of Trademark, Mumbai 12.07.2014 to 24.03.2015 Trade mark registration 15.04. 2015 11 Customs 2013 -14 Tuticorin Import data 27.05. 2015 Monthly 2014 -15 to July......

i Paragraph Page Preface v Overview vii - x CHAPTER I GENERAL 1.1 Trend of revenue receipts 1 1.2 Analysis of arrears of revenue 4 1.3 Arrears in assessments 5 1.4 Evasion of tax detected by the......

involving ` 4,76 9.5 6 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the St ate during 201 6-17 were ` 1,40,231.13 crore, comprising tax revenue of ` 85, 941.40 crore and non -tax revenue of ` 9,913.76 crore. ` 24,537.77 crore was received from the......

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We acknowledge the co -operation extended by the Department in production of necessary records and information. Audit Findings 3.3.3. General controls General controls relate to the environment within which the development and implementation of Inform ation Technology systems are carried out.......

i Paragraph Page PREFACE v CHAPTER I – GENERAL Introduction 1.1 1 Trend of expenditure 1.2 1 About this Report 1.3 3 Authority for a udit 1.4 3 Planning and conduct of a udit 1.5 4......

However, other Departments are excluded and covered in the Report on General and Social Sector Services. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 201 6 - 1 7 as well as those which came to notice in earlier years,......

Reports and Field Manuals on the components of the project;  State/Di strict Micro Plan Manuals and Village Micro Plans; and  State General Financial and Accounting Rules/Procedures and Tamil Nadu Forest Code/procedure. 2.5 Scope and Methodology of Audit The implementation of......

System 8 ATN Action Taken Note 9 BBD Benkelman Beam Deflection 10 BC Bituminous Concrete 11 BM Bituminous Macadam 12 CAG Comptroller and Auditor General of India 13 CE Chief Engineer 14 COT Commissioner of Tourism 15 COPU Committee on Public Undertakings 16 CPD Chief Project Director 17 CRIDP......