Audit Reports

CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Bihar during the year 2015-16, the State's......

2.2 Internal Audit The Internal Audit wing of any department is a spec ial vehicle of the internal control mechanism and is generally defined as the c ontrol of all controls to enable an organisation to assure itself that the pr escribed systems are functioning reasonably well. There is an......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submissio n to the Governor of Bihar under Article 151 of the Constitution......

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 BBP Bihar Budget Procedure BE Budget Estimates BMMC Rules Bihar Minor Mineral......

inv olving ` 1,416.97 crore. Some of the major findings are mentioned below: I General Total receipts of the Government of Bihar for the y ear 2015-16 were ` 96,123.10 crore. The revenue raised by the State Government a mounted to ` 27,634.82 crore comprising tax revenue of ` 25,449.18 crore and......

TABLE OF CONTENTS Paragraph Page Preface v Overview vii Chapter – I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrear in assessments 1.3 8 Evasion of tax 1.4 9 Pendency of Refund......

Shahabad (Ara) M/s General Motors 10160177022 2012-13 6971277 49776822 between 7 days and 304 days 68781 2013-14 15461481 15411471 between 10 days and 282 days 797107 Total 2287875087 193659852 5794334 Annexures 187 A N N E X U R E - X X V I I ( R e f : P a r a g r a p h – 4 . 1 6 ) P u......

State Government stated (November 2016) that the IPH S tandards are general and not practical to follow in the State of large geographical area and diversity like Rajasthan. 9 The total rural population of Rajasthan was 5 ,15,00,352 (Non -Tribal Area: 4,61,07,191 (89.53 per cent ) and Tribal......

t he Department should take necessary steps to avoid recurrence of excess payment of pension in future and inform PAC and the Principal Accountant General about the same. PAC also recommended (February 2015) on para graph 3.3.1 of the Audit Report (G&SS) 201 1-12 on Audit Report ( G&SS ) for......

This report contains three Chapters . This Report relates to audit of the Social 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......

18 General Administration General Administrative Department covers many small Department s such as State Guest Houses /Circuit Houses, Estate office, Civil Aviation Department, Governor House, and Legislative Assembly. 19 Hig her Education The Department plays an important role in bringing......

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 3 Significant audit observations 1.6 3......

one Municipal Corporation (MC), 34 Municipal Boards (MBs) and 59 Town Committ ees (TCs). ULBs falling under the General Areas are governed according to the provisi ons of the AM Act, 1956, while areas falling within the Sixth Schedule Areas are governe d by the rules framed by the respective......

(Paragraph 1.5.1.1) Comptroller and Auditor General (CAG) of India cond ucts audit of substantially financed PRIs under Section 14 (1) of CAG’s (DPC) Act, 1971 and audit of specific grants to PRIs under Section 15 of the Act ibid. The audit of PRIs is also conducted by CAG under section......

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,......

(DEEPAK NARAIN) GUWAHATI Accountant General (Audit), Assam THE Countersigned (SHASHI KANT SHARMA) NEW DELHI Comptroller and Auditor General of India......

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

The State AAP and the rolling plan approved by Executive Committee (EC) and General Body (GB) shou ld reach NRLM/NMMU on or before 15 December every year. Audit Report on Local Bodies for the year 2015-16 20 It was observed that ASRLMS submitted AAP for the year 2013-14 to 2015-16 to the......

or by any State Government or Governments or partly by Central Government and partly by one or more State Governments, the Comptroller and Auditor General of India (CAG) may , if consider ed necessary, cause test audit to be conducted of the accounts of such c ompanies and provisions of Section......

3 of 201 6 on PSUs (Social, General and Economic Sectors) 92 Sl. No. Sector/ Name of the Company Period of Accounts Year in which accounts finalised Paid up Capital Loans outstanding as on 31-03-16 Accumulated Profit (+) / Loss( -) Turnover Net Profit/ Loss Impact of Audit Comments 1 Capital......

companies deemed to be government companies as per the provisions of th e Companies Act , 2013 ) are audited by the Comptroller and Auditor General of India (CAG) under t he provisions of the Companies Act as amended from time to time. The accounts certified by the statutory auditors......

Management stated (Aug ust 2016) that the land was taken by PWD for the construction of ROB to facilitate the general public and to solve the traffic problem. The fact remains that t he Company being a commercial organi sation should have approach ed the PWD for revising the estima te for......

(Paragraphs 1.2 1and 1.2 2) Audit Report no.3 of 201 6 on PSUs (Social, General and Economic Sectors) viii Arrear s in accounts and wind ing up Twenty six working PSUs had arrears of 42 accounts as on 30 September 2016 . (Paragraph 1.1 0) 2. Performance audit of Government Companies A p......

3 of 201 6 on PSUs (Social, General and Economic Sectors iv Punjab State Grains Procurement Corporation Limited, Punjab State Wareho using Corporation and Punjab Agro Foodgrains Corporation Limited Disallowance of carry over charges 3.6 60 Punjab State Civil Supplies Corporation Limited Loss......

(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 provisions of Section 619 of the Companies Act, 1956 and Section 139 and 143 of the Companies Act , 2013. Reports......

One SPSU 3 came under the purview of the Comptroller and Auditor General of India (CAG) as per Section 139(5) of the Companies Act, 2013. Another SPSU, Naini Coal Company Limited became non operational during the year. The details of SPSUs in Gujarat as on 31 March 2016 are given in Table......

for the year ended 31 March 2016 APPENDIX 1.1 PART - A S tate P role (Reference: Paragrap hs - Prole of Gujarat and 1.1, Page 1 and 2 ) A . General Data Particulars Figures Area 1,96,024 sq. km. Population a. As per 2001 Census 5.07 crore b. As per 2011 Census 6.04 crore a. Density of......

572 annual accounts of 136 bodies/ authorities due up to 2015-16 were not received as on 31 st July 2016 by the ofces of Principal Accountant General (Economic and Revenue Sector Audit) and the Accountant General (General and Social Sector Audit). AC bills numbering 9,275 and amounting to......

2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under vario us grants is within the authoris ation given under the Appropriation Act and that the expenditure required to be charged under the......

CHAPTER -III GENERAL SECTOR 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2016 deals with the findings on audit of the State......

Rural Road Development A gency, Ministry of Rural Development, Government of India (GoI), has been entrusted with the task of Audit Report on Social, General and Economic (Non -PSUs) Sectors for the year ended 31 March 2016 82 organiz ing the programme through State Level Agencies viz., State......

1.5 .11 67 Extra expenditure 1.5.12 68 Welfare of Minorities Development Department Undue financial b enefit 1.5 .13 70 Audit Report on Social, General and Economic (Non -PSUs) Sectors for the year ended 31 March 201 6 ii Paragraph Page(s) Welfare of Plain Tribes and Backward Classes......

Executive Summary This Audit Report has been prepared in three chapters. Chapters I to III deal with Social, Economic and General Sectors. This Report contains 31 paragraphs including three general paragraphs , 24 Compliance Audit paragraphs, Compliance A udits of......

AET Assam Entry Tax AFR Assam Financial Rules AGMC Ass am Government Marketing Corporation AIA Average Irrigation Area AIGP Assistant Inspector General of Prison AJ Assistant Jailor AMCH Assam Medical College and Hospital AMTRON Assam Electronics Development Corporation Limited APCCF......

AET Assam Entry Tax AFR Assam Financial Rules AGMC Ass am Government Marketing Corporation AIA Average Irrigation Area AIGP Assistant Inspector General of Prison AJ Assistant Jailor AMCH Assam Medical College and Hospital AMTRON Assam Electronics Development Corporation Limited APCCF......

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

The day-to-day operations of the Com pany are managed by the MD, who is assisted by General Managers/Deputy General Managers. Scope of Audit 2.3 A Performance Audit (PA) covering the activities of the Company for the period 1998-2003 featured in the Report of the Comp troller and Auditor General......

Company, a s defined in Section 2 (45) of the Act, are audited by the Statutory Audit ors, who are appointed by the Comptroller and Auditor General of India (CAG), as per the provisions of Section 139 (5) or (7) of the Act. These financial statements are subject to supplementary audit,......

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

State‟s per capita income at current prices also increased from ` 54,618 in 2014 -15 to ` 69,442 in 2015 -16 . General and financial data relating to the State are given in Appendix 1.1 (Part -D), Ap pendix 1. 3 and Appendix 1.4 . Gross State Domestic Product (GSDP) GSDP is the market value......

The reasons for savings/excess were called for by the Accountant General (Accounts & Entitlement) in respect of 2,473 sub -heads/ sub sub -heads. Out of 2,473 sub -heads/sub sub -heads, explanations for variations were received for 85 sub -heads/sub sub -heads only of which explanations for......

3 3 and above 16, 405 5,986.35 9,245 4,408.7 7 Total 20, 543 18, 701.43 12,846 14,772.8 7 Source of data: Data compiled by O/o the Accountant General (Accounts and Entitlements ), Assam Out of 12,846 UCs worth ` 14,772.87 crore pending as of M arch 2016, UCs (9,245 Numbers) involving `......

figures and 38 carried out full reconciliation of departmental expenditure figures with those reflected in the books of Office of th e Accountant General (Accounts and Entitlement), Assam. (Para -2.3.2) Financial Reporting State Government’s compliance with various rules, procedures and......

Reports ATR Action Taken Report BEs Budget Estimates BCR Balance from Current Revenue CAGR Compound Annual Growth Rate C&AG Comptroller and Auditor General of India CE Capital Expenditure CFS Consolidated Fund of State COs Controlling Officers CSF Consoli dated Sinking Fund DCC Detailed......