Audit Reports

a s the compound annual growth rate (CAGR) of its Gross State Domestic Product has been 16.99 per cent as compared to 15.75 per cent amongst the General Category States 1. During this period, its population also grew by 12.89 per cent against the average growth 2 of 12.24 per cent in General......

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorisation given under the Bihar Appropriation Act, 2015 and that the expenditure required to be charged und er......

to Bodies and A uthorities In order to identify institutions/organisations which attract audit under Section 14 and 15 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (C &AG’s DPC Act), the Govern ment/Heads of Department are required to furnish to......

BE Budget Estimates 9. BO Budget Officer 10. BPL Below Poverty Line 11. BTC Bihar Treasury Code 12. CAG Comptroller and Auditor General of India 13. CAGR Compound Annual Growth Rate 14. CE Capital Expenditure 15. CFS Consolidated Fund of State 16. CSF Consolidated Sinking Fund 17. DC......

population of the State 1 increased from 6.30 crore in 200 6 to 7.26 crore in 201 5, recording a decadal growth of 15.27 per cent , as against the General Category States average of 12.24 per cent . The percentage of population below the poverty line was 21.7 per cent which was less than the......

3.1 Delay in furnishing Utilisation Certificates General Financial and Accounts Rules (GF&AR) , envisages that for the grants provided for specific purpose, Utilization C ertificates ( UCs) should be obtained by the departmental officers from the grantees and after verification these should be......

Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether expenditure, incurred under various grants, is within the authorisation given under the Appropriation Act and whethe r charged as required to be charged under the provisions of the......

Plan Plan Total Section-A: Revenue Revenue receipts 17,843 23,440 Revenue expenditure 19,787 18,810 3,493 22,303 Tax revenue 5,940 (33) 6,696 (29) General Services 7,604 8,734 54 8,788 Non-tax revenue 2,081 (12) 1,837 (8) Social Services 7,451 6,036 1,944 7,980 Share of Union Taxes/Duties 2,644......

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure actually incur red under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the......

for specific purpose grants by the departmental officer s from the grantees and after verification, these should be forwarded to the Acco untant General (Accounts and Entitlement), Himachal Pradesh within one year from the date of their sanction unless specified otherwise. However, of the......

Title Paragraph (s) Page(s) Appendix-1 State Profile A: General Data 1.1 51 B: Financial Data 1.1 51 Appendix-1.1 Part-A: Structure and Form of Government Accounts - 52 Part-B: Layout of Finance Accounts - 53 Appendix-1.2 Part-A: Methodology adopted for the Assessment of Fiscal Position - 55......

construction of 119 b ackyard fish units costing ` 1.71 crore and distribution of 520 gill nets costing ` 20.80 lakh in respect of beneficiaries of general category under RKVY in 10 districts during 2014-15. Audit noticed that the subsidy claim was however not rest ricted to 25 per cent of the......

Expenditure Budget Estimates Expenditure Budget Estimates Expenditure Budget Estimates Expenditure Budget Estimates Expenditure Revenue expenditure General services 5,971 5,690 6,651 6,618 7,196 7,04 7 8,344 7,604 9,207 8,788 Social services 5,669 5,147 6,635 6,131 7,117 6,706 7,913 7,451 9,676......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submission to t he Governor of the State of Himachal Pradesh under Article......

47.92 27 235 426.44 2015-16 3 28 29.84 16 176 416.15 19 204 445.99 Total 182 1,038 1,258.85 169 1,311 850.09 351 2,349 2,108.94 Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2016 116 | P a g e Appendix–1.2 (Reference: paragraph 1.8; page 4) Statement......

6.4.1 Introduction The Government levies various taxes/fees/cess to generate revenue for providing general, social and economic services to its citizens. These taxes have been prescribed under various Acts 8 and need to be paid in to the government accounts within such time as prescribed in......

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration who is assisted by the Deputy Com missioners (Collectors), Tehsildars and Naib -Tehsildars acting as Registrars, Sub......

(v) PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 6 has been prepared for submission t o the Governor of Punjab under Article 151 of the Constitution......

12.12(a) of the Audit Report of the Comptroller and Auditor General of India for the period ended 31 marc h 2011. The Public Accounts Committee (PAC) had recommended (May 2015) not to accept incomplete/duplicate/tampered declaration forms in future. Chapter -II: Taxes/VAT on Sales, Trade etc.......

(i) TABLE OF CONTENTS Description Reference to Paragraphs Page Preface -- v Overview -- vii -x Chapter -I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessment 1.3 4 Evasion of tax detected by the Department......

1. Chapter -I General The total receipts of the State Government for the year 201 5-16 were ` 41,523.38 crore. The Gove rnment raised ` 29,340.76 crore comprising tax revenue of ` 26,690.49 crore and non -tax revenu e of ` 2,650.27 crore. The State Government received ` 8,008.90 crore as......

T he Punjab Financial Rules contain the financial regulations of general nature issued by the Finance Department for the guidance of various departments and offices . The Departmental Financial Rules are the Rules relating to the Public Works and Forest Depa rtments. The accounts of the State......

The departmental off icer drawin g the grant s-in- aid w ould be primarily responsible for certifying to the Accountant General , where necessary, the fulfillment of the conditions attac hed to the grant and submission of certificate (Utilization Certificate) in such form and at such int......

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

Audit Report –Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2016 70 3.1.2 Fund management The position of income and expenditure during the period 2013 -14 to 2015 -16 is given in Table 3.1 below. Table 3.1: Income and expenditure of the Board during......

-16 Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 16434.11 16787.95 18818.97 18572.15 20093.58 20192.19 22781.77 23043.09 24324.90 24713.44 Social Services 11387.32 9246.50 13672.14......

Appendix 1.1 (Referred to in paragraph 1.9, page 5) Details of performance audits/paragraphs of the Reports of the Comptroller and Auditor General of India for which departmental replies were not received up to 31 December 2016 Sr. No. Name of the Departme nt 2012 -13 2013 -14 2014 -15......

No norms were fixed by the State for deployment of resource teachers. No resource teacher was Audit Report–Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2016 viii appointed in the State in cases of multiple disabilities, cerebral palsy, learning disability and......

2.4 53 Chapter -III : Compliance Audit AGRICULTURE DEPARTMENT Functioning of Punjab State Agricultural Marketing Board 3.1 69 Audit Report –Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 201 6 ii Description Reference to Paragraph Page HEALTH AND FAMILY WELFARE......

results of the performance audit and compliance aud it of the department s and autonomous bodies of the Government of Punjab under the Social, General and Economic Sectors (Non -Public Sector Undertakings) . The instances mentioned in this Report are those which came to notice in the course......

Limited 4 1 8 Neyveli Lignite Corporation Limited 3 - 9 Power Finance Corporation Limited 1 - 10 Steel Authority of India Limited 4 - 3.3.6 Attending general meetings of the Company Schedule IV (III) (5) of the Companies Act, 2013 states that Independent Directors strive to attend all the general......

IOCL stated (November 2016) that the budget approval was generally obtained in the last quarter of the financial year, by which time the draft MoU was already submitted to DPE. Reply of CPSEs indicates that there could be inconsistency between the performance targets set in the MoU and the......

Report No. 6 of 2017 iii PREFACE The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Sect ion 143(5) to 143(7) of the Companies Act, 2013. The Statutory Auditors (Charte red Accountants)......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government (Commercial) Report No. 6 of 2017 General Purpose Financial Reports of Central......

of India Limited 518.34 36.52 3.65 25.92 7.30 25.92 22.27 DEFENCE 7 Goa Shipyard Limited 670.84 61.89 18.62 33.54 12.38 33.54 14.92 FINANCE 8 General Insurance Corporation of India 47930.89 2848.39 860 2396.54 569.68 2396.54 1536.54 HEALTH & FAMILY WELFARE 9 HLL Lifecare Limited 544.32......

6 of 2017 companies. In view of difference in definition adopted by the Comptroller & Auditor General of India (CAG) and DPE, there may be difference in number of companies considered as CPSEs by CAG and by DPE. 1.1.1 Mandate Audit of Government Companies and Government Controlled other......

4.3 Audit Scope As on 31 March 2016, there were 607 CPSEs under the audit jurisdiction of Comptroller and Auditor General of India. These included 410 Government Companies, 191 Government Controlled other Companies and 6 Statutory Corporations. The review covered 76 CPSEs (seven Maharatna, 17......

\bhere were 607 Cen\bral Governm en\b P\fblic Sec\bor En\berprises (CPSEs) \fnder \bhe a\fdi\b j\frisdic\bion of \bhe Comp\bro ller and A\fdi\bor General of India. These incl\fded 410 Governmen\b Companies, 191 Govern men\b Con\brolled o\bher Companies and six S\ba\b\f\bory Corpora\bions. This......

done by Dredge-XV totalling 0.80 million c um in-situ quantity i.e., 0.66 million cum at Outer Approach Channel (OAC) and 0.14 millio n cum at General Cargo Berth (GCB) during 25 July 2011 to 27 August 2011. Reaso ns for these were also not on records. DCI stated (September 2015) that work......

To resolve the issue, the Statio n approached several consultants for legal opinion as well as the Consulate General of I ndia Hong Kong, but the issue remained unresolved till date. After these developments, the Station once again ap proached Headquarters (May 2011) to rent out the properties......

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......

Initially, Directorate General Resettlement (DGR) agencies were engaged for toll collection. Later on, toll collect ion work has been carried out by engaging concessionaires on operate, maintain & transfer (OM T) basis and by engaging other agencies (other than DGR agencies) through......

DPPL would manufacture SSP and deliver it to RCF. R CF would claim subsidy from Government of India (GoI) for the SSP produced. As per the general terms and conditions of the tend er issued by RCF, the successful bidder was to provide security deposit in the form of bank guarantee valuing `1......

94 million, BRL 52.94 million and BRL 15.82 million respectively 3 Drilling and General & Administrative expenses 4 share of OCL –BRL 19.62 million, Petrobras - BRL 19.61 million and Ecopetrol BRL 5.86 million Report No. 9 of 2017 112 rig charges (USD 16.82 million) and other expenses......

SAIL Management replied (October 2016) that had LIL taken a separat e power connection in its own name, it would have paid General Purpose Tariff ( i.e., `6.90 per unit) for use of power up to commissioning stage. As RSP was to provide free pow er to LIL during this period, the differential......

of 50 per cent of Basic Pay as it would otherwise deplete employees own perks whic h in any case was receivable by him in normal course if posted in general work-schedule i.e. , other than shift. Also, if these employees were given a choice to choose from a set of perks and allowances under the......

Report No. 9 of 2017 206 CHAPTER XIX Follow-up on Audit Reports (Commercial) Audit Reports of the Comptroller and Auditor General (CAG) of India represent the culmination of the process of scrutiny of accounts and records maintained in various offices and departments 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 57......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government (Commercial) No. 9 of 2017 (Compliance Audit......

At District level, Director (Industries) is assisted by Chief General Manager/General Managers, who are the head of units. Chart 2.1: Organisational set up Secretary, Commerce & Industries Department Director i ,-1 Chief General Manager, District Addl. Director trade and Industries Centre......

The Inspector General of Registration cum Superintendent of Stamps (IGR & SS) is the head of the Commercial Tax (Registration) Department who is assisted by two Deputy Inspector General Registration (DIGR), 16 DRs and 88 SRs. Chart 5.1: Organisational setup Inspector General of Registration and......

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

2016 on Revenue Sector 7.2 Internal Audit The Internal Audit Wing (IAW) of a Department is a vital component of its internal control mechanism and is generally defined as control of all controls. It enables the organisation to ensure itself that the prescribed systems are functioning reasonably......

Commissioner Commercial Tax ACM Audit Committee Meeting ACTO Assistant Commercial Tax Officer AEC Additional Excise Commissioner AG Accountant General AIAO Assistant Internal Audit Officer AMO Assistant Mining Officer ANR Assisted Natural Regeneration AO Assessing Officer APCCF Additional......

 fTcqitt Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2016 Government of Chhattisgarh Report No. 4 of the year 2016......

 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2016 (REVENUE SECTOR) GOVERNMENT OF CHHATTISGARH Report No. 4 of the year 2016......

 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 7 Arrears in assessments 1.3 8 Evasion of tax detected by the Department......

Some of the major findings are mentioned below: I. General Total receipts of the Government of Chhattisgarh for the year 2015-16 were 46,067.71 crore. The revenue raised by the State Government amounted to 22,289.65 crore comprising tax revenue of 17,074.86 crore and non-tax revenue of ?......

 CHAPTER III: FORESTRY AND WILD LIFE (EXPENDITURE) 3.1 Tax administration The Principal Chief Conservator of Forests (PCCF) heads the Forest Department under the administrative control of the Principal Secretary (Forests) who is assisted by eight ...

CTO-II, M/s Ramchand Agrawal General goods 14%= 4.33 0.60 0.90 0.30 0.34 Raigarh (22235100885) (2013-14) 5% = 41.65 2.08 2.12 0.04 2. CTO-II, M/s Sumit Hardware Cement, paint 14% =57.06 7.99 8.19 0.20 0.20 0.17 Raigarh (22575100947) (2010-11) and hardware 3. CTO-II, M/s Kisan Enterprises......

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