Audit Reports

( in crore) Receipts 2011-12 2012-13 Disbursements 2011-12 2012-13 Total Total Total Non Plan Plan Total Section-A: Revenue Tax revenue 4108 4626 General Services 5690 6571 47 6618 Non-tax revenue 1915 1377 Social Services 5147 4853 1278 6131 Share of Union 1999 2282 Economic Services 3049......

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 the......

for specific purpose grants by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) Himachal Pradesh within one year from the date of their sanction unless specified otherwise. However, of the 29987......

'Hcq^cl vllqrt REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2013 GOVERNMENT OF HIMACHAL PRADESH REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorized into social services, economic services and general services. Broadly, the social and economic services constitute development expenditure, while expenditure on general services is treated as......

accounting of funds transferred directly by the Gol and the updated information should be validated by the State government as well as Accountant General (A&E). Review of government investments: The average return on investment by the government in Statutory Corporations, Rural Banks, Joint......

As confirmed by the General Administration Department, when the Speaker vacated die residence in May 2008, there was no trace of the poultry coop. The Assembly Secretariat also informed (June 2009) that it was not aware of the status of the structure after the Speaker vacated the residence.......

foodgrains management covering the implementation of TPDS during 2000-06 was included in Paragraph 3.3 of the Report of the Comptroller and Auditor General of India (CAG) for the year ended 31 March 2006 in respect of Government of Meghalaya. The review was discussed by the Public Accounts......

6 Generally, Centrally Sponsored Schemes are partly funded by the Central and State Governments and Central Sector Schemes are 100 per cent funded by the Central Government. 38 Chapter III- CCO based Audit 3.1.6 Acknowledgement Audit acknowledges the cooperation extended by various officials......

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

Copies of the audit paragraphs and performance reviews were sent to the concerned Secretaries to the State Government by the Principal Accountant General (Audit) with a request to furnish replies within six weeks. In respect of two reviews and 13 audit paragraphs in this Report, no response......

APPENDIX 4.1 Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2010 in respect of Government companies and Statutory corporations) (Reference: Paragraph 4.1.3) (Figures in column 5 (a) to 6...

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 provisions of......

A : Revenue Non-Plan Plan Total 2441.38 Revenue Receipts 2810.64 2253.67 Revenue 1677.26 1005.52 2682.78 Expenditure 319.10 Tax revenue 369.44 778.27 General Services 902.87 34.65 937.52 199.35 N on-tax revenue 225.31 753.56 Social Services 478.20 326.72 804.92 564.07 Share of Union 595.23 721.84......

in submission of accounts Tn order to identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (DPC Act), the Govemment/Heads of the Department are required to furnish to Audit......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General’s (C&AG) civil audit reports step in to fill this gap. C&AG’s reports have been commenting upon the Government’s finances for two years since the MFRBM legislation and have......

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

On the basis of orders issued by the Director General of Police, Maharashtra State (DGP), police personnel from the State Reserve Police Force (SRPF) located in different places in Maharashtra are deployed to other States. As per the circular dated 19 May 2003 issued by the DGP, the......

The responsibility for overall administration of stamp duty and registration fee is entrusted with the Inspector General of Registration (IGR), Pune. He is assisted by the Additional Controller of Stamps, Mumbai, ten 1Deputy Inspectors General of Registration (DIGs), nine 2Assistant......

Reasons for selection of the topic A PA on“Levy and collection of ED, tax and fees”was included in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2007.The same was discussed by the Public Accounts Comittee (PAC) in October 2012. The Department was......

(vii) PREFACE 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 for being laid before the State......

Audit observations 2.2.10 General controls We examined the general controls relating to system development, strategy and policies, documentation, project monitoring associated with the IT system. Weaknesses noticed in audit are discussed as follows. Planning and management 2.2.10.1 Completeness......

The Report has been laid on the table of the State Legislature Assembly on 14-06-2014 www.cag.gov.in REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2013 (REVENUE SECTOR) GOVERNMENT OF MAHARASHTRA REPORT NO. 1 OF THE YEAR 2014 (i) PARAGRAPH HEADINGS......

Some of the major findings are mentioned below: I General The total revenue receipt of the State during the year 2012-13 was ` 1,42,940.57 crore, of which the revenue raised by the State Government was ` 1,13,426.26 crore and receipts from the Government of India were ` 29,514.25 crore. The......

the Report of the Rule, 1968, all money received by or tendered to the Comptroller and Government Offices on account of the revenues of Auditor General of Maharashtra State, shall without undue delay and that India on the at any rate within two days of the receipt of the money Revenue......

State bank of India 24.02.12 0.10 3 Commissioner of Police, Nagpur Allahabad Bank 01/13 to 03/13 18.22 Reserve Bank of India 01/13 to 03/13 76.11 General Post Office 01/13 to 03/13 3.43 City Post Office 01/13 to 03/13 2.27 CBI 10/11 to 03/13 116.19 CIO (SIB) 03/13 3.79 National Fire Service......

Revenue Non - Plan Plan Total 3873.14 Revenue 5429.94 3014.40 Revenue 2979.44 1098.57 4078.01 receipts expenditure 196.04 Tax revenue 267.05 1181.29 General services 1618.53 24.22 1642.75 239.75 Non-tax 259.88 891.16 Social services 662.83 575.64 1238.47 revenue 597.56 Share of Union 990.57......

3.1 Utilization Certificates General Financial Rules provide that Utilization Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 18 months from the date of their sanction unless......

Audit Report on State Finances for the year ended 31 March 2011 2.3.13 Rush of expenditure As per provisions of the General Financial Rules, rush of expenditure in the closing month of the financial year should be avoided. Contrary to this, in respect of 96 major heads of accounts as listed in......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2011 (Report No. 1) GOVERNMENT OF MANIPUR TABLE OF CONTENTS Paragraph Page Preface -......

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

Executive Summary Background This Report on the finances of the Government of Manipur is being brought out with a view to assess objectively the financial performance of the State during the year 2010-11. The aim of this Report is to provide the...

The Budget manual stipulates periodical reconciliation of the receipts as per the books of the department with those booked by the Accountant General (Accounts and Entitlements) by the controlling office. It was, however, noticed that no reconciliation was carried out during the last 10......

Shillong (ONKAR NATH) The Accountant General (Audit),Meghalaya Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 87......

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/VAT, State Excise, Land Revenue,......

the total money value involved is Rs. 1,175.55 crore. Some of the major findings are mentioned below: 1. GENERAL The total revenue receipts generated by the State during the year 2008-09 amounted to Rs. 2,810.64 crore as against Rs. 2,441.38 crore during 2007- 08. Out of these 21.16......

The cost price of general brand (GB), deluxe brand (DB) and premium brand (PB) of IMFL ranges from Rs.336 to Rs. 635, Rs. 636 to Rs. 1,135 and Rs. 1,136 to Rs. 3,000 per case, respectively. Test check of excise records for the period from 2003-04 to 2007-08 revealed that 26,55,962 cases of......

In a meeting held (November 2009) with the Chief Secretary, it was stated that the Department will transfer surplus houses to the General Administration Department who will allot them to ensure the utilisation of the constructed houses. The matter was reported to the Government in April 2009......

of turnover/short realisation of tax 3.7 Outstanding permit fees with penalty 3.8 Short realisation of composite fees CHAPTER-III REVENUE RECEIPTS GENERAL 3.1 TREND OF REVENUE RECEIPTS 3.1.1 The tax and non-tax revenue raised by the Government of Mizoram during the year 2008-09, the State’s......

OVERVIEW This Report contains 24 Audit Paragraphs (excluding three general paragraphs) and three Performance Reviews. According to the existing arrangements, copies of the draft audit paragraphs and draft......

Glossary of Abbreviations AAP Annual Action Plan AC Abstract Contingent ACA Additional Central Assistance AG Accountant General AMMC All Mizoram Maxi Cab ASCI Administrative Staff College of India ASIDE Assistance to States for Developing Export Infrastructure and......

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

which were either not related to the scheme or had been lying unutilised resulting in improper/mis-utilisation as discussed below: (a) As per the General guidelines of BAFFACOS issued by the Government in September 2004, the schemes fundas far as possible shouldnotbc utilised for construction......

Appendix -1.1 Department-wise disbursement of fund (Reference: Paragraph 1.1.9.1;Page(s) 8 and 9) (Rupees in crore) SI. Name of Department to whom Amount disbursed during the year Total Amount No. disbursed 2004-05 2005-06 2006-07 2007-08 disbursed ...

Audit Report for the year ended 31 March 2009 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 conducted by CAG as per the provisions of Section 619 of the Companies Act,......

State funds, and focused on the role and responsibilities of the implementing agencies in providing the essential public services and improving the general standard of living of the people of the District Significant deficiencies noticed in audit are highlighted below. Highlights 2.09 lakh rural......

Copies of the audit paragraphs and performance reviews were sent to the concerned Secretaries to the State Government by the Accountant General (Audit) with a request to furnish replies within six weeks. In respect of four reviews and 15 audit paragraphs in this Report, no response was received......

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

of the foot bridge, which is the lifeline of the socio economic development of the area, had a significant impact on the mobility of the general public. Cement concrete dam across Doreng Jasi stream at Babelapara, which was nearing completion, collapsed. Defective specification and......

Appendices APPENDIX 2.1 Details of taxi fare claimed for road journeys abroad (Reference: Paragraph 2.2; Page 63) (In rupees) Details of journeys Estima¬ Date Distance Expendi¬ Actual distance Excess From To ture (kills) ted fare (km) incurred1...

Government of Maharashtra Report of the Comptroller and Auditor General of India Performance Audit on Government land given on lease Report No. 5 of the year 2013 www.cag.gov.in REPORT OF THE COMPTROLLER AND......

CHAPTER I INTRODUCTION General Land is a premium asset and an important resource which contributes significantly to the economy of the State. Government lands not required......

PREFACE This Report of the Comptroller and Auditor General of India containing the performance of the Government land given on lease has been prepared for submission to the Governor under Article......

In paragraph 3.10 of the Comptroller and Auditor General’s Audit Report (Revenue Receipts) for the year ending 31 March 1998, we had pointed out 57 lease cases in Mumbai City wherein registration of the lease deeds had not been done with the registering authorities. In this regard,......

(MALA SINHA) Mumbai, Principal Accountant General (Audit)-I, The 16 May, 2013 Countersigned (VINOD RAI) New Delhi, Comptroller and Auditor General of India The 17 May, 2013 69......

MEHTA GENERAL POWER OF ATTORNEY Fort Residential 99 11-11-1904 10-11-2003 30-11-2012 9 3 GRACY THOMAS & OTHER Chawpatty Commercial 99 13-03-1913 12-03-2012 30-11-2012 1 4 GULABSINGH GOCULDAS Chawpatty Commercial 99 20-04-1910 19-04-2009 30-11-2012 3 5 M/S. F.M. CHINOY & PVT. LTD. Chawpatty......

findings during the course of Performance Audit on the lands leased by the Collectors and other development agencies are as follows: Chapter II: General observations xThe data on leased land was not complete in the Collectorates. (Paragraph 2.1) xThere was no uniformity in the procedures for......

33 Performance Audit Report on Government land given on lease As per the general terms and conditions of lease agreement, the lessees were prohibited from transferring or assigning the allotted plot or part thereof without the consent in writing of Collector and, the lessee could not at any time......

3.3.1 of the Comptroller and Auditor General’s (Civil) Audit Report 2008-09. Land admeasuring 10,000 sq m at Oshiwara reserved for a hospital was allotted to Nargis Dutt Memorial Trust in October 2000 for establishing a hospital. The Trust was required to make payment of ^ 21.37 crore......

145 245.31 2012-13 26 138 100.69 01 13 13.18 27 151 113.87 Total 140 352 333.12 114 656 706.84 254 1008 1039.96 115 | 1 a g e Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 Appendix-1.2 (Refer paragraph 1.9; page 5) Statement showing irregularities......

wcqAci The Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2013 IJhWcI ’H'icbK......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of the State of Himachal Pradesh under Article 151 (2) of the Constitution of......

Management BOT Build Operate and Transfer BRGF Backward Region Grant Fund BT Book Transfer CA Compensatory Afforestation CAG Comptroller and Auditor General of India CAMPA Compensatory Afforestation Fund Management and Planning Authority CAT Catchment Area Treatment CCA Cultivable Command Area CD......

OVERVIEW This Report contains three Performance audits on Himachal Pradesh State Compensatory Afforestation Fund Management and Planning Authority, Medical Education and Research and Working of Public Works Department and 22 paragraphs involving ?...

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