Audit Reports

benefit of? 6.69 crore to the suppliers for the year 2014-15 as detailed in Annexure -3.1 which consequently resulted in selling of liquor to the general public of the State at higher rates. Similarly, for 2015-16 also the suppliers had not submitted EDP and supply rates for adjoining States.......

(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 143 (6) of the Companies Act 2013. The Accounts certified by the Statutory Auditors......

document; and Chhattisgarh State Electricity Regulatory Commission (Standard of Performance in Distribution of Electricity) Regulation 2006 and General Financial Rules 2005. Scope and Methodology of Audit 2.1.6 The Performance Audit was conducted during April 2016 to June 2016 covering the......

The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These Accounts are also subject to supplementary audit conducted by CAG. Audit of Chhattisgarh State Warehousing Corporation is governed by the Warehousing......

(Paragraph 2.6.1.7) Audit Report No. 6 of 2016 on PSUs ( Social, General and Economic Sectors ) 16 The Company had to suffer interest loss of `30.60 crore d ue to non -revision o f Advance Consumption Deposit. (Paragraph 2.7.6) Under -charging of meter rent, delay in issue of first bills to......

or by any State Government or Governments or partly b y Central Government and partly by one or more State Governments, the Comptroller and Auditor General of India (CAG), may, by an o rder, cause test audit to be conducted of the accounts of such Company and provisions of Section 19 A of the......

6 of 2016 on PSUs (Social, General and Economic Sectors) 72 Sl. No. Name of the Public Sector Undertaking Year up to which accounts finalised Paid up capital Period of accounts pending finalisation Investment made by State Government during the year of which accounts are in arrears Equity Loans......

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 b y the statutory auditors......

The important audit Audit Report No. 6 of 201 6 on PSUs ( Social , General and Economic Sectors) vi findings are as under: The Company recovers Service Connection Charges from consumers to recover the cost incurred while releasing electricity connections. Non -revision of rates after January......

6 of 201 6 on PSUs ( Social, General and Economic Sectors) ii Uttar Haryana Bijli Vitran Nigam Limited and Dakshin Haryana Bijli Vitran Nigam Limite d Restructured - Accelerated Power Development and Reforms Programme (R -APDRP) 3.8 42 -46 Working of Transformer repair workshops in DISCOMs......

6 of 201 6 on PSUs ( Social, General and Economic Sectors) 86 Glossary of Abbreviations LoA Letter of Acceptance LS Large Supply LT Low Tension MD Managing Director MDAS Meter Data Acquisition System MoP Ministry of Power MoUD Ministry of Urban Development MS Medium Supply MSP Minimum Support......

The elected member s of ULBs are headed by Chairperson. They convene and preside over the meet ings of Standing committees and General body. The Municipalities and Corporatio ns transact their business as per the provisions of the Acts concerned. Day-to-day ad ministration of all the ULBs rests......

Letting out untreated water into the river was boun d to be environmentally hazardous to aquatic life and public health in general. 5.1.8 Monitoring Audit observed that the monitoring mechanism to ens ure timely completion of the projects and quality checks was not adequate as see n from the......

About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programm es of Panchayat Raj and Rural Development (PR&RD) and Municipal Administration an d Urban Development (MA&UD) departments implemented......

implementation of the system; delivery of services to citizens and governance of local self- government institutions were improved; and (iii) general and application controls, disaster recovery and business continuity plans were in place and functioning effectively. 2.1.4.2 Scope and......

Standard BSNL Bharat Sanchar Nigam Limited BSUP Basic Services to the Urban Poor CAATs Computer Assisted Audit Techniques CAG Comptroller and Auditor General CC Cement Concrete CDMA Commissioner Director of Municipal Administration CEO Chief Executive Officer CFC Central Finance Commission CFMS......

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

by Executive Director, deals with procurement and installation process of medical equipment at health facilities; Quality Control wing, headed by General Manager, supervises the quality of the drug s, medicines and surgical items; and Finance wing, headed by Finance Officer, supervises......

Chapter I Pages 1 - 10 Overview Chapter I – Overview Page 1 1.1 About this Report This Report of the Comptroller and Auditor General (CAG) relates to matters arising from performance audit of selected programmes and D epartments of Government of Telangana, compliance audit......

pending as of 30 September 2016 IRs Paragraphs Backward Classes Welfare 59 369 Consumer Affairs, Food and Civil Supplies 21 118 Finance 5 37 General Administration 12 37 Health, Medical and Family Welfare 388 2786 Higher Education 542 2762 Home 106 599 Labour, Employment, Training and......

This Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Telangana unde r the General and Social Sector including Departments of Health, Medical and Family Welfare; Higher Education; Home; Municipal Administration & Urban......

Institutions Society BG : Bank Guarantee CHC : Community Health Centre CMS : Central Medicine Store DCA : Drugs Control Administration DGP : Director General of Police DGS&D : Director General of Supplies & Disposal DM&HO : District Medical & Health Officer DME : Director of Medical Education DoH......

Page i Reference to Paragraph Page Preface v Chapter I - Overview About this Report 1.1 1 Profile of General and Social Sector 1.2 1 Office of Principal Accountant General (G&SSA) 1.3 2 Authority for audit 1.4 2 Planning and conduct of audit 1.5 3......

The general data (including development indicators) relating to the State is given in Appendix 1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services produced within the State in a given period of time . The growth of GSDP of......

on whose signature or counter-signature the Grants-in- aid bill was drawn, shall furnish the Utilisation Certificates (UCs) to the A ccountant General (AG) on or before 30 September of the year following that to w hich the grant is related. The position of outstanding UCs against......

Audit of Appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incur red under various grants is within the authorisation given under the Appropriat ion Act and that the expenditure required to be charged under the provis ions of the......

A&E Accounts & Entitlement 2. AB Autonomous Bodies 3. AC Abstract Contingency 4. AE Aggregate Expenditure 5. AG(E&RSA) Accountant General (Economic & Revenue Sector Audit) 6. BCO Budget Controlling Officer 7. BE Budget Estimates 8. CAG Comptroller and Auditor General of India 9. CAGR......

1.6.4 and 1.6.4.4) The priority given to expenditure on Education Sect or in Madhya Pradesh was not adequate during 2015-16, when compa red with General Category States' Average. (Paragraph 1.7.1) Return on investment During 2015-16, return ( ` 129.64 crore) on investment of ` 16,599.57 crore......

The I nspector General, Registration and Superintendent of Stamps, Madhya P radesh (IGR) is the head of the Department. Two Joint Inspectors General, Re gistration (JIGR), one Deputy Inspector General Registration (DIGR), one S enior District Registrar (SDR), one District Registrar (DR) and one......

Tax Officer DC Deputy Commissioner DCCT Deputy Commissioner Commercial Tax DEC Deputy Excise Commissioners DEO District Excise Officer DGM Deputy General Manager DIGR Deputy Inspector General Registration DMO District Mining Office DR District Registrar DTO District Transport Office ED......

v 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 Madhya Pradesh under Article 151 of the......

Bhopal The (DEEPAK KAPOOR) Accountant General (Economic and Revenue Sector Audit) Madhya Pradesh Countersigned New Delhi The (SHASHI KANT SHARMA) Comptroller and Auditor General of......

Appendix – I ( Referred to in paragraph 2.4.32) Beneficiary Survey Questionnaire Office of the Accountant General (Economic & Revenu e Sector Audit), Madhya Pradesh, Bhopal Subject: Survey regarding e-Registration process The facility of online......

Table of Contents i TABLE OF CONTENTS Paragraph Particulars Page Preface v Overview vii 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......

Some of the major findings are mentioned below: I General The total receipts of the State Government for the year amounted to ` 1,05,510.60 crore against ` 88,640.78 crore for the previous year. Out of this, 46 per cent was raised by the State through tax revenue ( ` 40,240.43 crore) and non-tax......

Department Year up to 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 Total IRs Paras Irs Paras IRs Paras IRs Paras IRs Paras IRs Paras IRs Paras General Sector 1. Home 76 134 08 14 10 15 12 28 50 134 32 120 188 445 2. General Administration 507 1048 56 136 45 126 62 235 82 372 129 678 881 2595......

only 52.51 lakh (56 per cent) could be registered within 1 st trimester of pregnancies and 19.44 lakh (21 per cent) could not Audit Report on General and Social Sectors for the year ended 31 March 2016 10 receive three ANC check-ups. Human Immuno-deficienc y Virus (HIV) testing of 47.27......

Departments and Public Sector Units (PSUs)/ Autonomous bodies coming under these Departments ar e under the audit jurisdiction of the Accountant General (General & S ocial Sector Audit) Madhya Pradesh. These Departments were covered in a udit and the major audit findings are included in this......

xiii Overview This Report of the Comptroller and Auditor General of India on General and Social Sectors, Government of Madhya Pradesh for th e year ended 31 March 2016 includes three Performance Audits,......

Development Department Performance Audit on Supplementary Nutrition Programme under Integrated Child Development Services 2.3 91 Audit Report on General and Social Sectors for the year ended 31 March 2016 ii Chapter III Compliance Audit Technical Education and Skill Development Department......

The Report contains significant results of the perf ormance audits and compliance audit of the departments of the Governme nt of Madhya Pradesh under General and Social Sectors including departme nts of Home, Labour, Food, Civil supplies and Consumer Protection, Medic al Education, Panchayat and......

and 67 Public Sect or Units (PSUs)/two Autonomous bodies coming under these Departments, a re under the audit jurisdiction of the Accountant General (Economic an d Revenue Sector Audit) Madhya Pradesh. These Departments were covered in a udit and the major audit findings included in this......

Appendices 135 Appendix 1.1 (A) Statement showing year-wise break-up of outstanding Inspection Reports (IRs) as of 30 th June 2016 (Reference: Paragraph 1.5, Page 3) (Amount in ` `` ` crore) Sl. No. Department Year upto 2005-06 2006-07 2007-08 2008- ...

However, Departme nts under the General, Social and Revenue Sectors are excluded an d are covered in the Reports on the General, Social and Revenue Sectors. The instances mentioned in this Report are among th ose which came to notice in the course of test audit for the period 2015-16 as well......

the following criteria:  NFSM guidelines (12 th Five Year Plan)  NFSM Commercial crops Operational Guidelines (12 th Five Year Plan)  Provision of General Financial Rules  Instructions issued through Government orders from time to time  Impact Evaluation Report of the Scheme 2.1.5 Scope and......

ix Overview This Report of Comptroller and Auditor General of India on Economic Sector, Government of Madhya Pradesh for the year ended 31 March 2016 comprises three Chapters. First Chapter contains......

Public Health & Family Welfare department 10 Urban Administration & Development Department Public Relations Department 11 Horticulture Department General Administration Department 12 Science and Technology Department Food, Civil Supplies and Consumer Protection Department 13 Jail department......

State PSUs d o not include the Madhya Pradesh Electricity Regulatory Commission (M PERC), an autonomous body, of which the Comptroller and Audit or General of India (CAG) is the sole auditor. As on 31 March 2016, there were nine not working PS Us existing from six to 26 years and having......

Clause 12.3 (b) of general conditions of contract ( GCC) specified that if an item of work was instructed for execution under cla use 13 (Variation and Adjustments) of the contract, for which no rate / p rice was specified in the contract, in respect of each such item of work the new......

Government Companies (including com panies under Section 139 (5) and 139 (7) of the Companies Act, 2013) are audited by the Comptroller and Auditor General of India (CAG) unde r the provisions of Section 143 (6) of the Companies Act 2013. The acco unts certified by the Statutory Auditors......

The Accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These Accounts are also sub ject to supplementary audit conducted by CAG. Audit of Statutory corporat ions is governed by their respective legislations. Turnover......