Audit Reports

State‟s per capita income at current prices also increased from ` 44,263 in 2013 -14 to ` 49,480 in 2014 -15 . 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 va lue of......

3 3 and above 15,981 4,563.7 6 15, 714 4,405.97 Total 20,012 14,909.8 9 19,648 14,332.13 Source of data : Data compiled by O/o the Accountant General (A&E), Assam Out of 19,648 UCs worth ` 14,332.13 crore pending as of March 2015 , UCs (15,714 Numbers) involving ` 4,405.97 crore were......

2.2 Audit of Appropriation Accounts for the current year Audit of appropriation by the Comptroller and Auditor General of India (C&AG) seeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the......

figures and 34 carried out full reconciliation of departmental expenditure figures with those reflected in the books of Office of the Accountant General (A& E), Assam. (Para -2.3.2) Financial Reporting State Government’s compliance with various rules, procedures and directives was......

and Sewerage Development Board 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 Consolidated Sinking Fund DCC Detailed......

a nd  Expenditure of major Revenue earning Departments under Revenue  Sector  conducted  under  the  Comptroller  and  Auditor  General’s  (Duties,  Powers  and Conditions of Service) Act, 1971. ......

was made in para 5.8.4.1 of th e Performance Audit on ‘Receipts under State Excise’ incorporated in the Report of the Comptroller and Auditor General of India for the year 2012-13, Revenue Sect or, Government of Assam regarding absence of a system in the Office of the Superintendents of......

ABLE O CON TENTS Particulars Paragraph Page Preface v Overview vii-xi CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 – 1.1.4 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 5 Evasion of tax detected by the......

(Paragraph 1.9.1) OVERVIEW I. GENERAL This Report contains 46 paragraphs suitably clubbed into appropriate captions relating to non/short levy of taxes/duties/royalty, interest and penalty etc., loss of revenue, irregular exemption, unfruitful expenditure and other irregularities. It also......

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

It also stated that, due to a similar comment incorporated in the Report of Comptroller an d Auditor General of India for the year 2005-06 (Commercial), the Company had enhanced the sa le price for which the sale was adversely affected. As regards collection of Clean Energy cess, the Company......

The Managing Director is the Chief Executive of the Company and is assisted by an Assistant General Manager (Infrastructure), three Senior Managers and one Accounts Officer. As on March 2015, there were 10 Directors on the BoD of the Company. Fu rther, during the period covered under Audit......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON PUBLIC SECTOR UNDERTAKINGS FOR THE YEAR ENDED 31 MARCH 2015 GOVERNMENT OF ASSAM (REPORT NO. 3 OF 2015) Table of contents......

arrangements, copies of the draft audit paragraphs and draft performance audit were sent to Secretary of the Department concerned by the Accountant General (Audit) with request to furnish replies within six weeks. Excepting the draft performance audit and two draft paragraphs, no replies were......

ULBs falling under General Areas are governed according to the provisions of the AM Act, 1956 and areas falling within the Sixth Schedule Areas a re governed by the rules framed by the respective Autonomous District Councils (ADCs). Rec ommendations of the Assam State Finance Commissions......

2.9 Acknowledgement Accountant General (Audit) Assam acknowledges the cooperation and assistance extended by the Principal Secretary, P&RDD, the Commissioner P&RD, CEOs of ZPs, EOs-cum-BDOs Audit Report on Local Bodies for the year 2014-15 24 of APs and Secretaries of GPs and all other......

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,......

2015), an expenditure of `3.10 crore had incurred on the project out of which `1.53 crore was received from the GoI and `1.56 crore was incurred from General Fund of the Jorhat Municipal Board. However, GoI, rejected (December 2013) the change o f site from Chowk Bazar to Pujadubi and instructed......

 Instructions/circulars issued by the State Governme nt and Nodal agencies at State and District level.  General Financial Rules. 5.5 Audit Scope and Methodology The PA covering the period from 2010-11 to 2014-15 was conducted during May-August 2015. The PA commenced with an Entry Conference......

to 2014-15 110 IX Statement showing short collection of kist money from the lessee concerned 111 X Details of schemes implemented but not approved by General Body Meeting of Dibrugarh ZP 111 XI Statement showing the diversion of fund by AP and G P during the period from 2010-11 to 2014-15 112 XII......

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

ULBs fal ling under General Areas are (Paragraph: 3.1) (Paragraph: 3.2) (Paragraph: 3.3) (Paragraph: 3.4) (Paragraph: 3.5) (Paragraph: 3.6) (Paragraph: 3.7) Audit Report on Local Bodies for the year 2014-15 x governed according to the provisions of the AM Act, 1956 and areas falling within the......

Chapter-III- General Sector 119 CHAPTER-III GENERAL SECTOR 3.1 Introduction The findings based on audit of State Government uni ts under General Sector feature......

Executive Summary This Report contains 3 2 paragraphs ( Social Sector: 16, Economic Sector: 6 and General Sector: 10, including 3 general paragraphs ), three performance audit reports ( Social Sector : two and General Sector: one) besides one......

Central Assistance ADC Additional Deputy Commissioner AFR Assam Financial Rule AFRBM Assam Fiscal Responsibility and Budget Management AG Accountant General AGVB Assam Grameen Vikash Bank AIFA Assam Infrastructure Financing Authority ALA Assam Land (Requisition and Acquisition) Act, 1 964 AMTRON......

104-105 Welfare of Plain Tribes and Backward Classes Department Extra avoidable and unproductive expenditure 1.4.16 105-107 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 ii Paragraph Page(s) CHAPTER-II ECONOMIC SECTOR Introduction 2.1 109......

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......

Appendices 210 Appendix – 3.1 (Reference to paragraph 3.1) Department-wise details of budget provision and expenditure during 2014-15 in respect of General Sector (` in crore) Sl. No. Department Grant No. and Name Budget provision Expenditure Charged Voted Charged Voted Revenue Capital Revenue......

At Zonal level, the Engineering Department is headed by Principal Chief Engineer (PCE) under General Manager of the concerned Zonal Railway. The PCE is assisted by various chief engineers for track, bridge, planning, track machines, general matters etc. In addition, each Zonal Railway......

These are headed by Chief Operations Manager (COM) and Chief Commercial Manager (CCM) respectively, who are under charge of General Manager of the concerned Zonal Railway. At the divisional level, the Operating and Commercial Departments are headed by Senior Divisional Operations Manager......

Overhead Electrical Equipment (OHE) its maintenance and operation, planning, electrical coaching stock, operation & maintenance and electrical general power supply, air conditioning, diesel generating set operation and maintenance and water supply. The Signalling & Telecommunication......

At Zonal level, the Department is headed by a Chief Mechanical Engineer (CME) who reports to the General Manager of the concerned Railway. The office of the Member Mechanical of the RB guides the CME on technical matters and policy. At the divisional level, Senior Divisional Mechanical......

Board Chairman Railway Board Member Electrical Member Staff Member Engineering Member Traffic Member Mechanical Financial Commissioner Director General Railway Health Service Director General RPF Chapter 1 Report No. 13 of 201 6 (Railways) 4 At the field level, there are 17 Railway Zones,......

CR Central Railway ADEN Assistant Divisional Engineer CRF Central Road Fund AEN Assistant Engineer CRS Commissioner of Railway Safety AGM Additional General Manager CS Concrete Sleeper ALP Assistant Loco Pilot CSO Chief Safety Officer ARME Accident Relief Medical Equipment CSP Corporate Safety......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. ----------------------------------------------x----------------------------------------------......

Out of limited funds granted, there was surrender of underutilised funds, that established the fact that other reasons like resistance of general public also hindered the progress in elimination of UMLCs. Para 5.2 – Procurement and utilization of stone ballast in IR Ballast forms a major......

 2UJDQL]DWLRQDO6WUXFWXUH At Zonal and Divisional Level: x At Zonal level, General Manager is overall in-charge of the organisation, responsible for planning and administration. He is assisted by Chief Electrical Engineer, Chief Operation Manager, Principal Chief Engineer, Chief Commercial......

6XEXUEDQ7UDLQ6HUYLFHVLQ,QGLDQ5DLOZD\V 5HSRUW1RRI  Page 36 Thus, Indian Railways failed in adopting effective ...

The Comptroller and Auditor General (C&AG) of Ind ia in its Performance Audit (PA) Report No. 7 of 2012-13 for the year ended March 20 12 highlighted the issues of lack of transparency and objectivity in the allocation proc ess of coal blocks and financial gains of `1.86 lakh crore to the private......

v Executive Summary Background The Comptroller and Auditor General (C&AG) of India in the Performance Audit (PA) Report No. 7 of 2012-13 highlighted lack of transpa rency and objectivity in the allocation of......

Mines (Special Provisions) Rules, 2014  The Coal Mines (Nationalisation) Act, 1973  Mines and Minerals (Development and Regulation) Act , 1957  General Financial Rules, 2005  Orders/Circulars/Office Memoranda issued from time to time  Methodology issued for fixing floor/reserve price o f......

Mines (Special Provisions) Rules, 2014  The Coal Mines (Nationalisation) Act, 1973  Mines and Minerals (Development and Regulation) Act , 1957  General Financial Rules, 2005  Orders/Circulars/Office Memoranda issued from time to time  Methodology issued for fixing floor/reserve price o f......

MOC also stated that the matter was referred to the Ld. Attorney General (AG) for obtaining his opinion on the issue. While quoting the opinion of the Ld. AG, MOC, inter alia, stated that decisions taken by the Cabinet constituted fun damental policy directives for implementation by the......

MOC also referred to the opinion of the Ld. Attorne y General (AG) that the absolute right to cancel the auction/tender process lies with the ten dering authority, which is subject to it being bonafide and free from arbitrariness. If the Govern ment were to frame such guidelines, it would......

The registration process involved accepting certain general and specific terms and conditions and filling up the online form after submission of certain documents like company permanent account number (PAN), ID of contact person, digital signature certificate (DSC) of that contact person, letter......

As highlighted earlier in the Performance Audit Rep ort of Comptroller and Auditor General of India on Allocation of coal blocks and Augmentat ion of Coal Production (Report No. 7 of 2012-13), CCO did not have adequate sanctioned stre ngth or men-in-position for effective monitoring of......