Audit Reports

Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of the Civil and Works Departments of the Government of......

development, preservation of museums and monuments, publication and communication through mass media of art and sculpture for the use of general public. The Ministry of Tourism and Culture. Government of India (Gol). under Centrally Sponsored Schemes3 (CSS) and GoR allocate funds for......

Internal Controls are the processes that are put in place by the management of an organisation which would provide reasonable assurance that its general objectives are achieved An evaluation of Internal Controls in the Forest Department in Ra jasthan was undertaken to examine whether proper......

8. Advisory Board Board is to comprise following members (i) The Minister of Department (ii) The Deputy Minister of Department (iii) Director General of Archaeology in India or his nominee (iv) Secretary to the Department or his nominee (v) Chief Engineer, PWD, Rajasthan (vi) Not more than two......

Per Capita Income has been calculated on the basis of current year’s GSDP with respect to the population during 2009-10 projected by the Registrar General and Census Commissioner, Ministry of Home Affairs, Government of India. Audit Report on State Finances for the year ended 31 March 2010......

3.1 Utilisation Certificates Rule 151 (1) of General Financial Rules provides that Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts and Entitlement) within......

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

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

The Comptroller and Auditor General (C&AG) has been commenting upon the Government’s finances for over four years since the FRBM legislation and have published four Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State......

Audit Report on District West Tripura for the year ended 31 March 2009 Chapter 6: Economic Services 6.1 Employment Generation The GOI and the State Government have initiated numerous measures to make a dent on poverty, unemployment and the slow pace ...

Audit Report on District West Tripura for the year ended 31 March 2009 Chapter 7 : General Services 7.1 E-Governance Directorate of Information Technology (DIT) was created in April 1999, with the aim to facilitate IT usage in the......

(John K. Sellate) Agartala Accountant General (Audit), The 2010 Tripura, Agartala Countersigned New Delhi (Vinod Rai) The 2010 Comptroller and Auditor General of India Page 57......

Audit Report on District West Tripura for the year ended 31 March 2009 Chapter 1: Introduction General Profile of the District West Tripura District is the largest of the four districts in the State both in terms of population (15,32,982 which......

While most of the Central and State plan schemes specify the monitoring requirements, in general, most schemes require that the DM&C monitor the progress on a monthly/quarterly basis. The members of the DPC also were to meet at least twice a year to review the developmental activities in the......

Performance Audit of State Excise Duty CHAPTER-I General 1.1 Introduction The State Excise duty is one of the important sources of tax revenue, which is levied and collected as duty and fee on......

Chandigarh: (MOHINDER SINGH) The Principal Accountant General (Audit), Punjab Countersigned New Delhi: (VINOD RAI) The Comptroller and Auditor General of India 31......

The Audit of receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The cases mentioned in this Report are among those which came to our notice during course of test-check of records of......

CHAPTER - IV REVENUE SECTOR CH APTER - IV REVENUE SECTOR 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Nagaland during the year 2013-14, the State's share......

Forest National Aforestation and State Forest Development 9.82 Eco Development Agency (Source: Central Plan Scheme Monitoring System of Controller General ofAccounts) 1.2 Planning and Conduct of Audit_ Audit process starts with the assessment of risks faced by various departments of Government......

During 2013-14 no SLAAC meeting was convened. 6.3 Outstanding Inspection Reports The Accountant General (Audit), Nagaland conducts periodical inspection of the Government departments to test-check the transactions and verify the maintenance of important accounts and other records as......

Development Indira Yawas Yojana District Rural (IAY) Development Agencies 73.28 (DRDAs) (Source: Central Plan Scheme Monitoring System of Controller General ofAccounts) 2.2 Planning and Conduct of Audit Audit process starts with the assessment of risks faced by various departments of Government......

Report of the Comptroller and Auditor General of India on Social, Economic, Revenue and General Sectors For the year ended 31 March 2014 GOVERNMENT OF NAGALAND Report No. 1 of 2015 TABLE......

companies (as defined in Section 617 of Companies Act, 1956) are audited by the Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619 (2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

results of the performance audit and compliance audit of the Departments of the Government of Nagaland under the Social, Economic, Revenue and General Sectors including the Departments of Health and Family Welfare, Public Health Engineering, Technical Education, Urban Development, Power,......

copies of the draft audit paragraphs and draft performance audits were sent to the Secretary of the departments concerned by the Accountant General (Audit) with a request to furnish replies within six weeks. Replies were not received from the Secretaries of the Departments concerned in......

APPENDICES Appendices Appendix: 1.3.1 Statement showing the purchase of medicines & equipment over and above approved rate from the firms during 2013-14. (Reference: Paragraph- 1.3.11.1 (c)) (Amount in ?) SI. Supply order No. & date Name of the...

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules stipulates that for grants released during a year for specific purposes, Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees within 12 months of the closure of......

2011-12 Section-A: Revenue Non Plan Plan Total 3,200 Revenue receipts 2,771 3,540 Revenue expenditure 1,955 1,267 3,222 1,074 Tax revenue 1,329 865 General services 933 35 968 743 Non-tax revenue 153 1,379 Social services 649 849 1,498 Nil Share of Union Taxes/ Nil 1,292 Economic services 369......

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 authorisation given under the Appropriation Acts and whether the expenditure required to be charged under the......

Report of the Comptroller and Auditor General of India on Union Territory Finances for the year ended March 2012 Government of the Union Territory of Puducherry TABLE OF CONTENTS......

Report of the Comptroller and Auditor General of India General and Social Sector for the year ended March 2014 a z °J the year 2015 Report of the Comptroller and Auditor General of......

3.1.5.3 Non-completion of works within one year Para 3.13 of the MPLADS Guidelines stipulate that the time limit for completion of the works should generally not exceed one year. The sanction letter/order should also include a clause for suitable action against the IA in the event of their......

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Odisha under the General and Social Services including Planning & Co-ordination, Health & Family Welfare, Fisheries & Animal Resources Development, Forest & Environment,......

Medicare Private Limited, Cuttack 11 New Tarini Hospital, Cuttack 12 Prime Hospital Limited, Cuttack 13 Sabaramati General Hospital, Cuttack 14 Sahara Nursing Home, Cuttack 15 Sukanya Nursing Home and Research Centre, Cuttack 16 SUN Hospital Private Limited, Cuttack 17 Sun Shine Nursing......

Gol Government of India MoU Memorandum of Understanding MP Member of Parliament GoO Government of Odisha Member of Parliament Local MPLADS GPA General Power of Attorney Area Development Scheme GPLF Gram Panchayat Level Federation MSD Mahila and Sishu Desk H MTP Medical Termination of......

for three years. Thereafter, there was provision to enroll children in general schools for formal education to prevent their re-entry to work. Audit noticed that: In 223 NCLP schools of four test checked districts22, 11,061 children including 4612 girls were enrolled dunng 2009-14.......

During the period 2000-01 to 2010-11, the compound annual growth rate of GSDP in Punjab was lower (12.43 per cent) against the average rate of the general category States (14.68 percent). However, population in Punjab has grown by 13.73 per cent during 2001-11, which is lower than growth rate......

The departmental officer drawing the grant-in- aid should be primarily responsible for certifying to the Accountant General (AG) where necessary, the fulfilment of the conditions attaching to the grant and furnish the certificate (Utilization Certificate) in such form and at such interval as......

The savings/excesses were intimated (October 2011) by the Accountant General (Accounts and Entitlement), Punjab to the Budget Officer/Finance Department requesting him to furnish reasons for the significant variations, but the same were not furnished (December 2011). 2.2 Financial Accountability......

economic services) to the aggregate expenditure during the year in respect of Punjab was 44.95 percent against an average of 64.42 percent for the General Category States. This shows that in the current year due priority has not been given to the capital expenditure. It warrants appropriate......

Appendix -1.1 (Reference: Para 1.1; Page 1) Part B: Layout of Finance Accounts Statement Layout VOLUME 1 Certificate of the Comptroller and Auditor General of India Guide to Finance Accounts (Introduction) Statement No. 1 Statement of Financial Position Statement No.2 Statement of Receipts and......

Appendix -1.1 (Reference: Para 1.1; Page 1) Part B: Layout of Finance Accounts Statement Layout VOLUME 1 Certificate of the Comptroller and Auditor General of India Guide to Finance Accounts (Introduction) Statement No. 1 Statement of Financial Position Statement No.2 Statement of Receipts and......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless specified otherwise. However, of the 866 grants in respect......

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 authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of......

of Mines 133 Audit Report (Revenue Sector) for the year ended March 2014 Abbreviation Expansion DEOs District Excise Offices DIGs Deputy Inspector General DMO Director of Mines, Odisha DPR Detailed Project Report DR Disaster Recovery DRs District Registrars DRSC District Road Safety Committee......

The Inspector General of Registration (IGR) is the head of the Revenue Department who is empowered with the task of superintendence and administration of registration work. He is assisted by one Joint Inspector General (JIG), three Deputy Inspector General (DIGs), 30 Distnct Registrars (DRs)......

Analysis of Vcihan database and General Registration Registers (GRRs) of eight RTOs revealed that owners of 956 goods carriages of other States/ Regions who migrated to the State/ Regions had not paid MV tax and additional tax amounting to 3.34 crore for different periods during 2008-13 till......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2014 m \ 10 % % if li A. Jf / yl Government of Odisha Report No. 1 of the year 2015......

Bhubaneswar (S.S. DADHE) The Principal Accountant General (E & RSA) Odisha Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 131......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General oflndia. vii......

Some of the major findings are mentioned below: I General The total revenue receipts of the Government lor the year 2013-14 amounted to 48,946.85 crore against 43,936.91 crore in the previous year. Of this, 51.63 per cent was raised by the State through tax revenue ( 16,891.59 crore)......