Audit Reports

Mizoram State Lotteries i TABLE OF CONTENTS Paragraph Particulars Page Preface v Executive Summary vii Chapter-I : Introduction 1.1 Legal framework - general 1 1.2 Evolution of the Mizoram State Lotteries 1 1.3 Rationale for taking up audit 3 1.4 Statutory conditions regulating lotteries 3 1.5 The......

Preface Performance Audit on Mizoram State Lotteries v PREFACE 1. The Report of the Comptroller and Auditor General of India for the year ended March 2015 has been prepared for submission to the Governor of Mizoram under Article 151(2) of the Constitution......

Chapter-I: Introduction Performance Audit on Mizoram State Lotteries 1 Chapter I Introduction 1.1 Legal framework - general Lottery means a scheme for raising money for government, charity e tc., in which tickets are sold and draw is held for distribution of......

Sr. Dy. Accountant......

The State follows a system of classification of receipts and expenditure, which generally conforms to the function- Cum-programme based system followed by the Central and other State governments at top level of major/minor heads of accounts. However, in J&K State one more Code, Group......

first of the current month have been forwarded to the respective controlling officers for countersignature and transmit the same to the Accountant General (A&E) Jammu & Kashmir. In contravention thereto, against a total amount of `3320.64 crore (Appendix 3.1) drawn on AC bills by various......

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 is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2015 GOVERNMENT OF JAMMU AND KASHMIR i TABLE OF CONTENTS Sl.No. Contents Paragraph......

Chapter-1 General CHAPTER - 1 GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Jammu and Kashmir during the......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to the Governor of Jammu and Kashmir under article 151 of the......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2015 Government of Jammu and Kashmir Report No. 3 of the year 2016 i TABLE OF......

Some of the major findings are mentioned below: Revenue Sector General The total revenue receipts of the State Government for the year 2014-15 were ?28938.59 crore as compared to ^27127.98 crore during the year 2013-14 i.e. an increase of ?1810.61 crore. Out of this, 29 per cent of the total......

bids including bid of TJM received in December 2012, two offers10 were rejected on the basis of being constituent members of a cluster 9 Director General Finance (Chairman), Chief General Manager PP (Member), Chief General Manager Admn. (Member) and Dy. General Manager Estates Jammu (Member)......

The day to day activities of the Company are managed by the Managing Director who is assisted by two General Managers and a Financial Advisor and Chief Accounts Officer. Besides, Corporate Office at Srinagar, the Company has one Cement Factory at Khrew and one Divisional Office at Jammu.......

Companies (including Companies deemed to be Government Companies as per 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 Sections 139 and 143 of the Companies Act, 2013 and audit......

i Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2015 Government of Jammu and......

4896.20 Audit Report for the year ended 31 March 2015 (PSUs) 67 Glossary of Abbreviations PSU Public Sector Undertakings CAG Comptroller and Auditor General of India OPC Ordinary Portland Cement BIS Bureau of Indian Standards VRM Vertical Roller Mills TCC Tamil Nadu Cements Corporation Ltd. CCI......

(Paragraphs: 2.1.13.3 and 2.1.14.2) 9 Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 2.1.1 Introduction The Consumer Affairs and Public Distribution Department (CAPD) is responsible for implementation of Public Distribution System (PDS) in the......

Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates Revenue expenditure General services 4463 7777 11080 9725 11098 10626 12228 11403 12923 12039 Social services 5047 5214 5988 6293 6921 6908 7096 7896 9114 8501 Economic......

Appendices 189APPENDICES Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 190 Appendices 189Appendix-2.1 (Refer Paragraph: 2.1.12.2; Page: 23 )......

Report of the Comptroller and Auditor General of India on Social, General, Economic (Non-PSUs) sectors for the year ended 31 March 2015 Government of Jammu and Kashmir Report No. 1 of......

Overview 1Overview Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 2 Overview vii OVERVIEW ` PERFORMANCE AUDIT 1 ` ` 59 per cent ` ` per cent`......

vPREFACE

Comments on Accounts 41 This aspect was commented upon in the Reports of th e Comptroller and Auditor General of India on the Accounts of the Uni on Government for the year ended 2007-08 to 2014-15 with the recommendati on that the Government may conduct a comprehensive review of the structure of......

Finance Accounts ( excluding Railways) (ii) Grants-in-aid- E-lekha data dump (November 201 5 and October 2016) as provided by Office of Controller General of Accounts. Data in cludes expenditure, net of recoveries (Object head-70-Deduct recoveries) exclu ding Railways. (iii) Grants-in-aid......

5275-Capital Outlay on other Communication Services 2,279.81 2,276.28 99.84 12. 5475- Capital Outlay on other General Economic Services 1150.57 671.35 58.34 Total 14,963.66 10,573.45 1 Total expenditure under the major head is less th an the expenditure booked under the minor head-800 due......

** Fiscal services and General Services (Police, Pu blic Works, Defence, Other Administrative Services, Grants-in-aid and Contributions etc.) In 2015-16, the largest share of non-tax revenue (5 7.50 per cent ) came from user charges levied by various departments, which o ffer Economic......

The Controller General of Accounts (CGA) prepares t he Appropriation Accounts in respect of Civil Ministries. The Minist ries of Defence, Railways and the Department of Posts prepare the Appropriati on Accounts of their respective Grants. The Comptroller and Auditor Gene ral of India submits four......

10 1.2.9 Returns on Investments 11 1.3 Expenditure Analysis 12 1.3.1 Sectoral Expenditure 13 1.3.2 Revenue Expenditure 14 (a) Revenue Expenditure on General Services 15 (b) Revenue Expenditure on Social Services 15 (c) Revenue Expenditure on Economic Services 16 1.3.2.1 Trend of Major Revenue......

HIGHLIGHTS xi HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) is on the accounts of the Union Government and analyses the f inances of the Union Government for the year 2015-16. It also......

(Nand Kishore) New Delhi Deputy Comptroller and Auditor General Date: Countersigned (Shashi Kant Sharma) New Delhi Comptroller and Auditor General of India Date: Report No.32 of 2016 (Railways)......

Clerk/Train Clerk At CRIS, activities relating to development, maintenance and implementation of ICMS are looked after by an ICMS group headed by a General Manager who works under the overall control of Managing Director and is supported by a technical team comprising Principal/ Senior Project......

The receipts and expenditure on account of these la nds are booked under a section, called "Nazul Account-II", of Accounts of DDA. 1.2.3 General Development Land These lands are acquired by DDA out of General Deve lopment Accounts Funds as its own property. These lands also include the......

10.2 Recommendations In the light of weaknesses in planning, implementat ion, monitoring of the land management activities at DDA, some general and specific recomm endations have been made. Specific recommendations relating to individual land managem ent processes have been included in the......

to Land Manage ment and Mobile Applications for land protection and e-Measurement Books have been develo ped (2015-16) and are being implemented. General Recommendations DDA should prepare an Office Manual laying down the organization structure and defining roles and responsibilities across......

- Audit Framework 2.1 Audit Mandate The Performance Audit on Land Management in DDA was conducted under Section 19(2) of the Comptroller and Auditor General’s (Dut ies, Powers and Conditions of Service) Act, 1971, read with Section 25 (2) of the Delhi De velopment Act, 1957. The functioning of......

According to the project proposal, the society planned to establish a small in-house lab for general tests with some basic instruments. However, as per the annual repor ts of the society, the comparative testing had to be conducted in the National Accredi tation Board for Testing and......

Report No. 31 of 2016 61 Chapter 7 - Management of Nazul-I Land 7.1 Introduction Management of Nazul-I land is the responsibility of Land Management and Land Disposal Wings of DDA. Land Management (LM) Wing looks after issues relating to eviction of ...

 Nazul-II - Receipt and Payment Account.  General Development Account - Receipt and Payment Account, Income and Expenditure Account and Balance Sheet. Due to non-preparation of Income and Expenditure Ac count and Balance Sheet as part of Annual Accounts, actual state of affairs and......

i Preface Preface Preface Preface The Performance Audit Report has been prepared unde r the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1984. The audit has been carried out in line with the Regulations on......

Funds were managed in contravention to codal provisions. Inspection and monitoring was found inadequate at all levels. General Administration Department 3.2 Improper management of shopping halls The General Administration Department leased 153 shops/ shop cum residences with 66,610.703 square......

on RMSA framed by GoI;  Annual Work Plans & Budget and Annual Action Plans of OMSM;  Orissa Budget Manual, Orissa Treasury Code and Oris sa General Financial Rules;  Odisha Public Works Department Code; and  Instructions and orders issued by the GoI and State Government. 2.1.5 Scope......

1954 920 1039 52% 444 472 12 CO-OPERATION 1563 2300 1481 261 1631 411 1493 1100 60% 1106 586 13 S D&TE DEPT 464 0 655 698 444 102 271 73% NA NA 14 GENERAL ADMINIS TRATION 2690 1153 1597 1326 860 5828 674 3596 33% 1521 1400 15 PARLIAMENTARY AFFAIRS 608 0 631 129 623 275 628 132 82% 126 116 16......

Allotment DBA Database Administrator DC Development Commissioner DDO Drawing and Disbursing Officer DEO District Education Officer DGP Director General of Police DGS&D Director General of Supplies and Disposal DPC District Project Co-ordinator DPMU District Planning and Monitoring Unit DPR......

System 2.2 20-44 Chapter III : Compliance Audit Planning and Convergence Department Implementation of Biju Kandhamal O Gajapati Yojana 3.1 45-54 General Administration Department Improper management of shopping halls 3.2 54-59 Avoidable extra expenditure of ` 1.28 crore on procurement of......

 Chapter I Introduction This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising from Performance Audits of selected programmes and activities and......