Audit Reports

Besides the statutory audit, audit of these companies had also been taken up by the Comptroller and Auditor General of India (CAG) on the request of the Governor of the State under Section 20(1) / 20(2) of the Comptroller and Auditor General's (Duties, Powers and ‘ The State GDP for......

Overview OVERVIEW This Report contains 21 audit paragraphs (including 3 general paragraphs) and 4 Performance Reviews. There is also a separate chapter on Integrated Audit of Urban Development and Housing Department.......

Chapter --- TV: Revenue Receipts CHAPTER - IV REVENUE RECEIPTS 4.1 Trend of revenue receipts 4.1.1 The tax and non-tax revenue raised by the Government of Sikkim during the year 2010-11, the State's share ofnet proceeds of divisible Union taxes and ...

Despite being reminded (October 2011) their reply was not received (October 2011). General 2.9.1 Follow-up action on earlier Audit Reports Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (Audit Reports) and presented to the State......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2011 (Report No. 2) GOVERNMENT OF SIKKIM http ://www.cag.gov.in CONTENTS Paragraph Subject/Department......

1.1.7 Acknowledgement The office of the Accountant General appreciates and acknowledges the support and cooperation extended by the Secretary, HKDD; the Director and other senior officers and staff in the Secretariat office and the Joint Directors and their teams in the District......

6. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. v......

* Audited accounts by Accountant General office **The mining operations have been discontinued since January 2007, thereafter the financial statements have been prepared under the principles of "Discontinuing operations Appendices Audit Report for the year ended 31 March 2011 Appendix --- 5.3......

34660(87) 38238(87) 45618(85) Plan 5615(22) 7393(25) 9720(28) 11593(30) 15008(33) Non-Plan 19677(78) 21975(75) 24940(72) 26645(70) 30610(67) General Services 9285(37) 9937(34) 10929(32) 12423(32) 13689(30) (including interest payments) Social Services 9838(39) 11922(41) 14338(41)......

3.1 Delay in furnishing Utilisation Certificates Odisha General Financial Rule1 (OGFR) provides that for the grants in which conditions are attached to their utilisation, utilisation certificates (UCs) should be furnished by the grantee institutions in duplicate (in form OGFR-7A)......

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......

rfwrfr* wit Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2014 Government of Odisha Report of the Comptroller and Auditor General of India on......

As of September 2014, accounts of 24 bodies/authorities were not received in the office of the Accountant General (G&SSA), Odisha. Delays were also noticed in submission of annual accounts by the departmentally managed commercial undertakings. Cases of misappropriation, losses and......

Coordinator CSP Centrally Sponsored Schemes CTS Child Tracking System CWA Constituency-Wise Allotment DDO Drawing & Disbursing Officer DGM Deputy General Manager DGRC District Grievance Redressal Committee DHE Director of Higher Education DHH District Headquarters Hospital DISS District......

ti Report of the Comptroller and Auditor General of India General and Social Sector for the year ended March 2014 Government of Odisha Report No. 7 of theyear 2014 Report of the Comptroller......

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 Departments of Revenue & Disaster Management, Higher Education, Rural Development, Labour & Employees’ State......

2007, Industrial Policy Resolution 2001 and 2007; Guidelines on functions of RPDAC and SES, Provisions of Orissa Treasury Code (OTC), Orissa General Financial Rules (OGFR) and other State Acts/ Rules; Memorandum of Understanding (MoUs) signed by Government with Industries; and •......

Chapter 1 Introduction Chapter 1 Introduction Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising from Performance Audit of selected programmes and activities and......

APPENDICES Appendices Appendix2.1 {Refer Paragraph 2.1.1 atpage 9) Statement showing details of area acquired, cost of land, PDFs and PAFs SI. Name of the project Cost of Land acquired Cost of land No. ofPDF No. ofPAF No. project (? in (In acre) (?...

2010-11 Section-A: Revenue Non Plan Plan Total 2,841 Revenue receipts 3,200 3,083 Revenue expenditure 2,319 1,221 3,540 868 Tax revenue 1,074 871 General services 833 32 865 643 Non-tax revenue 743 1,265 Social services 578 801 1,379 - Share of Union Taxes/ - 943 Economic services 904 388......

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......

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 2011 Government of the Union Territory of Puducherry Report No. 1 TABLE OF......

Chairman-cum-Managing Director, who is the Chief Executive of the Company with the assistance of the Director (Technical), Director (Finance) and two General Managers (Technical). The organisational structure (generation) is depicted in the chart below: 5.2.4 As on 31 March 2010, the Company has......

PDS, till 1992, was a general entitlement scheme for all consumers without any specific target. A Revamped Public Distribution System (RPDS) was launched in June 1992 and the Targeted Public Distribution System (TPDS) was introduced with effect from June 1997. Under the TPDS special cards......

order inter alia stipulated that utilisation certificates (UCs) in respect of grant released should be submitted under the provision contained in the General Financial Rule 19-A (i.e. within a period of 12 months of the closure of the financial year), failing which the grantee shall be required to......

3.1.7.3 Expenditure Control and Management of cash General Financial Rules (GFR) provide that Government expenditure should as far as possible be evenly phased throughout the year. Rush of expenditure at the close of the financial year is prone to the risk of Government not getting proper......

The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. IX......

OVERVIEW The Report contains 20 audit paragraphs (including 4 general paragraphs), 4 performance reviews including one Integrated Audit of Animal Resources Development Department. The draft audit paragraphs and......

1 CHAPTER-I General 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Punjab during the year 2010-11, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and grants-in-aid received from the Government of India......

departments from the total loan of 18 crore are still unrecovered despite being pointed out in earlier Reports of the Comptroller and Auditor General of India {Paragraph 6.2.9 (b)} Irrigation Department sanctioned loans of ^ 18.10 crore in 23 cases between June 1979 and March 1990 and the......

Some of the major findings are mentioned below: I, General The total receipts of the State Government for the year 2010-11 were 27,608.47 crore. Revenue raised by the Government during the year was 22,158.35 crore, comprising tax revenue of? 16,828.18 crore and non-tax revenue of ?......

2.14 Non-observance of the provisions of Acts/Rules The Punjab General Sales Tax Act, 1948 (PGST Act), The Punjab Value Added Tax Act, 2005 (PVAT Act), The Central Sales Tax Act, 1956 (CST Act) and the Rules provide for:- (i) levy of tax at the prescribed rates, (ii) exemption from tax (in)......

The audit of revenue 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. This Report presents the results of audit of receipts comprising taxes on sales, trade etc./value added tax,......

duty and Registration fees 5.1 Tax administration The State Government exercises control over the Registration of instruments through the Inspector General of Registration, who is assisted by the Deputy Commissioner (Collector), Tehsildars and Naib-Tehsildars acting as Registrars, Sub-Registrars......

Chapter 1 Introduction Chapter 1 Introduction Chapter 1 Introduction 1.1 A bout this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Odisha relates to matters arising from Performance Audit of Accelerated Irrigation Benefit Programme,......

Implementation of AIBP funded irrigation project was last reviewed by Audit and findings included in the Report of Comptroller and Auditor General for the years ended March 2003 and March 2009. Persistent deficiencies pointed out in earlier Audit Reports prompted this Performance Audit......

However, Departments of Food Supplies and Consumer Welfare, Finance, General Administration, Health and Family Welfare, Higher Education, Home, Housing and Urban Development, Information and Public Relations, Information Technology, Labour and Employment, Law, Panchayati Raj, Parliamentary......

DDA Deputy Director of Agriculture DDO Drawing and Disbursement Officer DF Displaced Families DFO Divisional Forest Officer DGE&T Directorate General of Employment & Training DI Director of Industries DIC District Industries Centre DLNA District Level Nodal Agency DLSWCA District Level......

turrit Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Report of the Comptroller and Auditor General of India on Economic Sector for the......

ofReports Reports paragraphs Reports paragraphs 1 Culture 29 98 9 24 0 2 Finance 22 51 4 4 2 3 Food Supplies & Consumer Welfare 154 423 6 6 47 4 General Administration 11 29 3 11 0 5 Health & Family Welfare 1372 4251 538 1527 413 6 Higher Education 291 1171 68 147 99 7 Home 122 305 18 31 7 8......

Report of the Comptroller and Auditor General of India General and Social Sector Volume 2 for the year ended March 2013 Government of Odisha Report No. 5 of the year 2014 Report of the......

The Report contains significant results of the Performance Audit and compliance audit of the Departments of the Government of Odisha under the General & Social Services including Departments of Revenue & Disaster Management. Higher Education, Health & Family Welfare. ST & SC Development,......

Chapter 1 Introduction Chapter 1 Introduction Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising from Performance Audit of selected programmes and activities and......

issued by Gol, State Government and National Disaster Management Authority; Orissa Relief Code (ORC); Orissa Treasury Code (OTC) and Orissa General Financial Rules (OGFR). 2.1.7 Audit methodology Performance Audit commenced with an Entry Conference held on 21 May 2012 with the......

Risk Management OCAC Odisha Computer Application Centre ODM Odisha Disaster Management ODRAF Odisha Disaster Rapid Action Force OGFR Orissa General Financial Rules OLA Odisha Legislative Assembly ORC Orissa Relief Code OSDMA Odisha State Disaster Management Authority OTC Orissa Treasury......

1899. the Registration Act. 1908 and Rules made thereunder. The Inspector General of Registration (IGR) under overall control of the Principal Secretary to the Government in Rev enue and Disaster Management (R&DM) Department administers the above Acts and Rules being assisted by a Joint......

BOR Board of Revenue C Money Consideration Money CA Collaboration Agreement CAAA Certified Annual Audited Accounts CAG Comptroller and Auditor General of India CCT Commissioner of Commercial Tax CIL Coal India Limited CMV Act Central Motor Vehicle Act COBP Chrome Ore Beneficiation Plant CS......

10 0.42 1 0.01 2011-12 57 328 266.19 80 11.54 20 0.44 Total 255 24,497 1061.99 131 16.52 25 0.91 Source: Data maintained by the Principal Accountant General (E&RSA), Odisha Recovery position as compared to accepted amount during last five years was low, being only 5.11 per cent. Government may......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2013 The Report has been laid on the table of the State Legislature Assembly on......

eight lessees without previous consent of the State Government made arrangements, by registration of documents titled as Partnership (one case) / General Power of Attorney (sev en cases) for transfer of interest and operational rights in respect of seven MLs over 639.553 hectare with iron,......

The audit of revenue 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. This Report presents the results of audit of receipts comprising sales tax/value added tax, stamp duty and......

interest, penalty, revenue foregone, etc., involving 6.195.38 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the Government for the year 2012-13 amounted to 43,936.91 crore against 40,267.02 crore in the previous year. Of this, 32.60 per cent......

Rates of tax for Stage carriages was prescribed in item 4 A of the Taxation Schedule-I appended to the OMVT Act, 1975. During test check of General Registration Register (GRR), Permit Register (PR), Off Road Register (ORR), permit case records and Vahan database of 21 RTOs11, Audit noticed......

The Assistant General Manager (Quality Control), FCI, Chandigarh intimated (March 2010) that the said wheat stock was lying unattended since April 2009 as no officer of the Company was either posted or joined to take charge of the wheat stored. Due to not uncovering of the stacks for 10-11 months......

(as defined in Section 617 of the 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......