Audit Reports

The matter was also not reported to the Accountant General, Anmachal Pradesh, Itanagar, as required under the rules. Thus, failure on the part of the DDSE to act in accordance with prescribed Financial Rules, which was in gross violation of financial discipline in the first instance, followed......

CHAPTER IV: REVENUE RECEIPTS GENERAL 4.1 Trend of Revenue Receipts 4.1.1 The tax and non-tax revenue raised by the Government of Arunachal Pradesh during the year 2010-11, the......

Report of the Comptroller and Auditor General of India For the year ended 31 March 2011 (REPORT NO. 2) Government of Arunachal Pradesh www.cag.gov.in Table Of Contents (i) Paragraph Page......

Copies of the audit paragraphs and performance reviews were sent to the concerned Secretaries to the State Government by the Accountant General (Audit) with a reque st to furnish replies within six weeks. In respect of 33 audit paragraphs in this Report, no response was received from the......

Accounts) Following aspects were noticed in the financial management: a) The State Government does not have a Budget Manual, and provisions of the General Financial Rules are followed for formulation of budget and other financial matters. Non-Plan Budget proposals are prepared by the......

4.36 180 Appendices APPENDIX 5.6 (Referred to in paragraph 5.5 page 162) Details of the meetings of the Board of Directors and Holding of Annual General Meetings by the State Government companies in Arunachal Pradesh during the period from 2006-07 to 2010-11. SI. Meetings of BOD Annual......

6. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (v)......

90.05 51.27 141,32 84.08 51.27 135.35 97.26 71.86 2010-11 106.78 237.77 344.55 103.41 237.81 341.22 236.25 69.24 Source -Accounts of Accountant General, Arunachal Pradesh It is evident from the above that around 70 per cent of the total expenditure by State Government under elementary......

52 Appendices APPENDIX 1.1 Part - D: State Profile (Reference: Page -1) A. General Data SI. No. Particulars Figures 1. Area 83,743 sq km 2. Population - 2010-11 (as per 2011 census - provisional data) 13,82,611 Male 7,20,232 Female 6,62,379 3. Density of Population (2011 - provisional data) 17......

concerned Departmental officers are required to obtain Utilisation Certificates (UCs) from the grantees, which are to be forwarded to the Accountant General, after verification. However, for Grants-in-aid paid up to 2010-11, 226 UCs for an aggregate amount of 187.70 crore were awaited. During......

The Appropriation Accounts thus facilitate management of finances and Accounts. 2.1.2 Audit of appropriation 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......

Report of the Comptroller and Auditor General of India on STATE FINANCES For the year ended 31 March 2012 GOVERNMENT OF ARUNACHAL PRADESH Report of the Comptroller and Auditor General of......

be put in place to ensure proper accounting of these funds, and the updated information validated by both the State Government and the Accountant General ??? Financial Management and Budgetary Control During 2011-12, there was an overall savings of 2630.89 crore, which was the result of......

Buildings and Ports Audit Report (Economic Sector) for the year ended March 2014 1.3 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from audit of 10 Government Departments (Appendix-1.1) and 30 Autonomous Bodies under the Economic......

However, the other Departments are excluded and covered in the Report on General and Social Services. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2013-14 as well as those which came to notice in earlier years, but could not......

parameters Hyderabad Vijayawada Kurnool tests to be tested (at patnam Warangal) A Physical tests 10 10 8 8 10 B Inorganic tests 13 16 15 15 13 i) General and Non-metallic ii) Trace metals 15 8 10 10 7 C Organic tests 5 5 7 7 4 (General and Trace organics) D Micro-biological 4 2 2 2 4 tests E T......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Government of Andhra Pradesh Report No.2 of 2015 www.saiindia.gov.in Table of......

The Air (Prevention and Control of Pollution) Act-1981; The Environment (Protection) Act-1986 and various Rules'1 made there under; • General Financial Rules applicable to the Board. Audit findings 2.1.8 Inadequacy of mechanism for prevention, control and abatement of pollution......

Glossary Glossary Air Act Air (Prevention and Control of Pollution) Act-1981 ANGRAU 1 Acharya N.G.Ranga Agricultural University APAU Andhra Pradesh Agricultural University APKVIB Andhra Pradesh Khadi and Village Industries Board APPCB AP Pollution...

95 Audit Report for the year ended 31 March 2012 (Social, General and Economic Sectors and PSUs) Audit Mandate 4.1.4 Audit of Government Companies is governed by Section 619 of the Companies Act, 1956. According to Section 617, a Government Company is one where not less than 51 per......

37 Audit Report for the year ended 31 March 2012 (Social, General and Economic Sectors and PSUs) Table-2.1.2 ( in crore) Name of the Amount of fund Department Name of the Scheme/Programme Implementing Agency transferred during the year Information Publicity and AP Energy Development 1.01......

Chapter V _E Revenue Sector GENERAL 5.1 Trend of revenue receipts 5.1.1 The tax and non-tax revenue raised by the Government of Arunachal Pradesh during the year 2011-12, the......

Chapter III _& General Sector 3.1 Introduction This Chapter of the Audit Report for the year ended 31st March 2012 deals with the findings on Audit of the State......

Rima, Pudak 3 Changlang 17 New Changlang, Thamyang, 6 Kangkho, Datkan, Longran, Rangkatu 169 Audit Report for the year ended 31 March 2012 (Social, General and Economic Sectors and PSUs) Appendix - 2.2.2 (Ref: Para 2.2.6.6 Page49) Statement showing Training imparted by SIRD to stake holders......

EXECUTIVE SUMMARY This Audit Report has been prepared in five Chapters. Chapters I to V deal with Social, Economic, General, Public Sector Undertakings and Revenue Sectors. This Report contains two Performance Reviews, one Integrated Audit and 36 Audit Paragraphs......

Report of the Comptroller and Auditor General of India on Social, Economic, General Revenue and Economic (PSUs) Sectors For The Year Ended March 2012 Government of Arunachal Pradesh......

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

52 Appendices APPENDIX 1.1 Part - D State Profile (Reference: Page - 2) A. General Data SI. No. Particulars Figures 1. Area 83,743 sq. km. Population - 2010-11 (as per 2011 Census -provisional data) 2. Male 7,20,232 Female 6,62,379 Total 13,82,611 3. Density of Population (2011 - provisional......

concerned Departmental officers are required to obtain Utilization Certificates (UCs) from grantees, which are to be forwarded to the Accountant General, after verification. However, for Grants-in- aid paid up to 2011-12, 236 UCs for an aggregate amount of 412.48 crore were awaited. During......

The Appropriation Accounts thus facilitate management of finances and Accounts. 2.1.2 Audit of appropriation by the Comptroller and Auditor General of India seek to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the Appropriation......

Report of the Comptroller and Auditor General of India on STATE FINANCES For the year ended 31 March 2013 The Report has been laid on the table of the State Legislature Assembly on......

be put in place to ensure proper accounting of such funds, and the updated information validated by both the State Government and the Accountant General. Financial Management and Budgetary Control During 2012-13, there was an overall savings of? 3383.37 crore, which was the result of savings......

Central Pool or Resources was also conducted in 2008 and audit findings were incorporated in the Audit Report of the Comptroller & Auditor General of India for 2007-08. The audit findings were not discussed by the Public Accounts Committee (PAC) till the date of audit (September 2013).......

Companies, as defined in Section 617 of the Companies Act, 1956, are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

indicating the action taken or proposed to be taken and submit the ‘Action Taken Notes’ to the Assembly Secretariat with a copy to (1) Accountant General and (2) Secretary, Finance Department, within three months from the date of receipt of the Report. As per decision taken on “Legislature......

Report of the Comptroller and Auditor General of India ON (Social, Economic, Revenue and Economic (SPSUs) Sectors) For the year ended 31 March 2013 The Report has been laid on the table......

compliance audit and draft performance reviews were sent to the concerned Secretaries/Principal Secretaries to the State Government by the Accountant General (Audit) with a request to furnish replies within six weeks. The Secretaries/Principal Secretaries were also reminded for replies. Besides, a......

Preface 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. This Report presents the......

the waiting list of IAY, especially in the general category, was quite long. So, targets for districts should be increased. there was no association with Non-Governmental Organizations (NGOs) in promoting the scheme and its usefulness. The type and design of units needed to be......

Report State explanatory notes are awaited Legislature 2.2 Rural Development 2.3 Tourism 2.4 Agriculture 2.5,2.6 Rural Works 3.2 Secretariat General Administration 3.3 Land Management 4.2, 4.3 Power 5.2.14, 5.2.15, 5.2.16, 5.2.17, 5.2.18, State Excise 5.2.19, 5.2.20, 5.2.21, 5.2.22 5.2.23......

The Commissioner and Inspector General of Registration and Stamps (CIGR) is the head of the Revenue Department who is empowered with the task of superintendence and administration of registration work. He is assisted by 12 Deputy Inspectors General (DIG), 38 District Registrars (DR) and 417......

AC(CT) Assistant Commissioner (Commercial Taxes) ADMG/ADM&G Assistant Director of Mines and Geology ADP Additional Development Premium AG Accountant General AGLF Annual Ground Licence Fee ALF Additional Licence Fee AMC Annual Maintenance Contract AMV Additional Market Value AMVI Assistant Motor......

Introduction Andhra Pradesh Value Added Tax (AP VAT) Act, 2005 was introduced with effect from 1 April 2005, replacing the erstwhile Andhra Pradesh General Sales Tax (APGST) Act, 1957. Credit for tax paid on purchases i.e., input tax credit (ITC) was introduced in the VAT Act. The system of......

Audit of 35 mandals was conducted during the year 2012-13 and audit observations were included in the Report of the Comptroller and Auditor General of India (Revenue Sector) Report No.4 of 2014 for the year ended 31 March 2013. This year audit of remaining 26 mandals218 was conducted during the......

Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended March 2014 Government of Andhra Pradesh Report No. 1 of 2015 TABLE OF CONTENTS Reference to......

However, Departments relating to Economic Sector as well as General and Social Sector are excluded and covered in separate reports. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2013-14 as well as those which came to notice in......

As a part of the Performance Audit, IT audit of CFST was done, in which general and application controls and data relating to all the 43 field offices were analysed and checked. 5.4.4 Acknowledgement Audit acknowledges co-operation extended by the Department in providing server data,......

Some of the significant Audit findings are mentioned below. 1 GENERAL The total revenue receipts of the State Government for the year 2013-14 amounted to 110718.83 crore against 103830.28 crore for the previous year. State tax and non-tax revenue accounted for 72 per cent of this (......

APs and GPs. (Annexure-I) 3.6 Loss of Revenue due to non-deduction and deposit of AGST As per Section 27 of the Assam General Tax Act. 1993. all DDOs of Government departments and government undertakings are under obligation to deduct tax at source for supply of any taxable goods or for works......

Chips, Stone Dust etc) and @ 2% on general bills plus !4% surcharge thereon and shall be credited into the Government account in the subsequent month. Test check of the records of 12 (Twelve) PRIs revealed that they did not deduct and deposit Income tax from the contractors/suppliers' final......

Commission and the guidelines for utilization of grants to Local Bodies issued by Finance Ministry, Government of India, the Comptroller and Auditor General of India has been entrusted with the responsibility for exercising control and supervision over the proper maintenance of accounts and their......

Unit Grant for Received of Which (In Rupees) (In Rupees) Diversion Diverted 1 Kokrajhar Motor 4/99 to General 638092 1723000 37% MB Vehicle Tax 3/05 Fund 2 Moran TC National 8/01 to Do 312600 650000 48% Slum 2/02 Development Programme Swarn 2/00 to Do 123847 459000 27% Jayanti 5/05 Sahariya......

CIF Commissionerate of central excise Commissionerate Countervailing duty CVD Customs, Excise & Service Tax Appellate Tribunal CESTAT Director General of Foreign Trade DGFT Duty Entitlement Pass Book DEPB Duty Free Credit Entitlement Certificate DFCEC Duty Free Replenishment Certificate......

29 49 78 40,667 15 40,682 2006-07 453 7 460 28,394 99 28,493 2007-08 317 38 355 28,060 505 2S.565 2008-09 62 Not furnished by the department * General exemption ** Adhoc exemption Source - Directorate of Data Management, New Delhi 1.5 Cost of collection of customs receipts The expenditure......

5.2 Mobile phones in CKD condition As per the first schedule to Customs Tariff Act 1975. read w ith Rule 2 (a) of General Rules for the interpretation of the schedule, all parts/components of Cellular phones imported in single consignment are classifiable under CTH 85171210 treating them as......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. This report presents the results of audit of receipts of customs duties. The......

(Appendix- 14 IG of the HBP, Vol- I) read with RBI regulations, the DC will monitor foreign exchange realisation in co-ordination with the concerned General Manager of the RBI. Further, the RBI regulations provide that export proceeds are required to be realised within a period of six months.......

As per public notice no. 145/2002 dated 3 December 2002, high sea charges are taken to be two per cent of the c.i.f. value as a general practice. However, in case the actual high-sea sale contract price is more than "c.i.f. value plus two per cent", then the actual contract price paid by the......

New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINODRAI) Dated : Comptroller and Auditor General of India 4X......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under section 16 of the Comptroller and Auditor General of India (Duties. Powers and Conditions of Service) Act. 1971. The report presents the results of audit of receipts of service tax. The observations......

499.03 crore for the period 2006-07 up to September 2007. These flights were not open to general public and w ere not operated according to a published time table. Audit observ ed that the said bights were non-scheduled nights and hence the assessee was liable to pay service tax on......

1994 stipulates that the value of any taxable service should be the gross amount charged by the service provider. The Director General of service tax clarified that tax deducted at source (TDS) is includible in the gross amount charged. M/s Saint Gobain Glass India Ltd. and M/s Mainetti (India)......

New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 37......