Audit Reports

Appendix State Profile 1.1 (Reference : Profile of Maharashtra; Page 1) A GENERAL DATA* Sr.No. Particulars Figures 1 Area 3,07,713 Sq. km. 2 Population a. As per 2001 Census 9.69 crore b. 2010-11 11.24 crore 3 a. Density......

obtained by the departmental officers from the grantee institutions and after verification, the UCs should be forwarded to the Principal Accountant General (A&E), Maharashtra, within 12 months from the dates of their sanction. The department-wise position of outstanding UCs is given in Appendix......

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......

growth rate of its Gross State Domestic Product (GSDP) for the period 2001-02 to 2010-11 has been 15.87 per cent as compared to 14.68 per cent in General Category States. Despite this, the population below the poverty line in Maharashtra is much higher than the average of General Category......

Report of the Comptroller and Auditor General of India (STATE FINANCES) for the year ended 31 March 2011 GOVERNMENT OF MAHARASHTRA Report No. 1 Table of Contents Paragraph Page Preface......

and abbreviations _ Acronyms Full Form AC Bill Abstract Contingency Bill AE Aggregate Expenditure BE Budget Estimates CAG Comptroller and Auditor General of India CE Capital Expenditure DC Bill Detailed Contingency Bill DCRF Debt Consolidation and Relief Facility DE Development Expenditure FCP......

The Inspector General, Registration and Superintendent of Stamps, Madhya Pradesh (IGR) is the head of the Department. Two Joint Inspectors General, Registration (JIGR), one Deputy Inspector General Registration (DIGR), one Senior District Registrar (SDR), one District Registrar (DR) and one......

7.6.7 Working of Internal Audit Wing_ Internal audit is a vital arm of internal control mechanism and is generally defined as the control of all controls. It helps the organisation to assure that the Internal Audit prescribed systems are functioning reasonably well. Wing did not exist in the We......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature Assembly on......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties, Power and Conditions of Service) Act, 1971. This report presents the results of audit of receipts comprising commercial tax, state excise, taxes on vehicles,......

involving 343.19 crore. Some of the major findings are mentioned below: I General The total receipts of the State Government for the year amounted to 70,427.28 crore against 62,604.08 crore for the previous year. Fifty three per cent of this was raised by the State through tax revenue......

32.65 lakh._ As per General Financial Rules (GFR) no work shall be commenced or liability incurred in connection with any w ork until administrative approval, expenditure sanction, sanction of detailed estimates have been accorded by competent authority. The Rules also stipulates that payments......

4. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Report of the Comptroller and Auditor General of India For the year ended 31 March 2009 GOVERNMENT OF MANIPUR www.cag.gov.in OVERVIEW Chapter I Performance Reviews......

of the accounts and delayed submission of the same to the Statutory Auditors by the management: r Delay in adoption of accounts in the Annual General Meeting. 5.1.18 The profit of the eight working companies has risen in past three years from Rs. 0.77 crore in 2005-06 to Rs. 0.81 crore in......

OVERVIEW This Report includes five chapters containing five performance reviews, including integrated audit of Agriculture Department. 19 (excluding general paragraphs) paragraphs dealing with the results of audit of selected schemes, programmes, financial transactions of the Government and its......

Projects Reports of the selected projects; Other circulars/instructions issued by Ministry of Water Resources and Central Water Commission, and > General Financial Rules and Works Manuals. 1.1.6 Audit Methodology The audit methodology included selection of projects based on simple random......

against the following criteria: r- National Agriculture Policy 2000 r- Macro Management of Agriculture (MMA) guidelines r- Plan documents r- General Financial Rules 3.1.6 Audit Meth odology Audit methodology included selection of auditee units, holding of entry conference (May 2009) with......

and Capacity Development Unit CCDU Department of Road Transport and Highways DRTH Deputy Commissioner/ Sub-Deputy Commissioner DC/SDC Director General of Police DGP District Agriculture Plans DAP District Training Officer DTO District Transport Officer DTO Drawing and Disbursing Officer DDO......

Appendices Appendix 4.1 (Referred to in Para: 4.14.7.3) Vehicles with different registration numbers having same chassis and engine numbers Regn. No Regn. Date Owner’s name Owner Maker Chassis No. ling No. Purchase Sr. No. Model date MN06 13 03...

Necessary arrangement should be made for producing the undertrials in the 11 Audit Report on General and Social (Non-PSUs) Sectors for the year ended 31 March 2012 court to prevent unnecessary detention and overcrowding of prisoners in the jails. Educational facilities for the prisoners......

Chapter 1 Introduction 0 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 performance audit of selected programmes and activities and compliance audit of Government......

Home 23 41 07 10 09 19 ii IS 10 17 29 109 89 214 2. General Administration 294 655 75 256 30 88 16 46 90 269 72 260 577 1574 3. Science & Technology 02 03 01 02 - - - - - - - - 3 5 4. Revenue 04 05 15 04 05 04 09 29 55 12 20 02 02 02 5. Public Relation 01 04 - - 01 01 02 05 - - - - 04 10 6.......

Though the approval order did not allow DPO to draw 135 Audit Report on General and Social (Non-PSUs) Sectors for the year ended 31 March 2012 money in advance, DPO drew (27 and 29 December 2010) 2.27 lakh as advance1 on the basis of five sanctions for drawal of funds in advances accorded by......

Report of the Comptroller and Auditor General of India ON GENERAL AND SOCIAL (NON-PSUs) SECTORS for the year ended 31 March 2012 Government of Madhya Pradesh Report No 4 of the year 2013......

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 for being laid before the State Legislature.......

Test check of records2 relating to disposal of Khair wood in Sheopur General Division indicated (February 2011) that in four auctions held between December 2009 and April 2010, 33 lots comprising 11336 items were sold for 11.35 lakh against total upset price of? 25.17 lakh. Sale below the......

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 for being laid before the State Legislature.......

Report of the Comptroller and Auditor General of India ON ECONOMIC (NON-PSUs) SECTOR for the year ended 31 March 2012 Government of Madhya Pradesh Report No. 3 of the year 2013 Table of......

He also assured to improve the progress of the works. The reply is not convincing as generally there were savings of funds in all the three categories, viz, CRF, NABARD and State budget as shown in paragraph 6 supra and none of the works suffered due to lack of funds. 2.1.13 Other issues......

Total Department 1 Farmer Welfare and 1 1 2 Agriculture Department 2 Horticulture & Food 3 3 Processing 3 Commerce, Tndustiy & 1 1 Employment 4 General (All departments) 1 1 1 1 1 5 Total 1 1 4 1 2 2 11 Appendix 1.3 (Reference paragraph 1.7.4 Page 9) Paragraphs yet to be discussed by PAC as......

ANNEXURES ___J Annexure-1 Statement showing particulars of up to date paid up capital, loans outstanding and manpower as on 31 March 2012 in respect of Government companies1 and Statutory corporations (Referred to in paragraph 1.7) (Figures in...

in view of the provisions of Section 210 of the Companies Act, 1956 which states that it is the duty of MPAKVN to place the accounts in the Annual General Meeting of the shareholders within six months of the close of the financial year. Further, MPAKVN could have estimated the tax liability for......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by 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......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 Government of Madhya......

PREFACE Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government companies, (ii) Statutory corporations, and (iii) Departmentally managed......

OVERVIEW _ _/ Overview 1. Overview of Government Companies and Statutory Corporations Audit of Government Companies is governed submit their first accounts. The State PSUs by Section 619 of the Companies Act 1956. had accumulated losses of f15348.27 ...

APPENDICES Appendices APPENDIX-1.1 STATE PROFILE (MADHYA PRADESH) (REFERENCE PARAGRAPH PROFILE OF MADHYA PRADESH, 1.6.1, 1.8.2; PAGE 1, 11, 27) A ? General Data1 Sl.N Particulars Figures 1 Area 3,08,245 sq km 2 Population a. As per 2001 Census 6.03 crore b. As per 2011 Census 7.26 crore 3 a.......

Officer on whose signature or counter signature the Grant-in-aid bill was drawn, shall furnish the Utilisation Certificates (UCs) to the Accountant General on or before 30 September of the year following that to which the grant related. The position of outstanding UCs against Grants-in-aid......

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......

AE Aggregate Expenditure 4. AIA All India Average 5. BCO Budget Controlling Officer 6. BE Budget Estimates 7. CAG Comptroller and Auditor General of India 8. CAGR Compound Annual Growth Rate 9. CE Capital Expenditure 10. CFS Consolidated Fund of State 11. CO Capital Outlay 12. CRSP......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on STATE FINANCES for the year ended March 2012 GOVERNMENT OF MADHYA PRADESH Report No.1 of the year 2012 TABLE OF CONTENTS......

and Health Sector in Madhya Pradesh was not adequate in both 2008-09 and 2011-12 as their ratios to Aggregate Expenditure (AE) were lower than the General Category States' Average. The share of Capital Expenditure to Total Expenditure on Social and Economic Services also registered a fall......

Chapter-4 : Economic Sector (PSUs) 4E. General introduction 4.1.1 Under Sectoral re-organisation, all the Public Sector Undertakings (PSUs) of Social, General, Revenue and Economic......

Chapter-3 : Revenue Sector 3C. General introduction 3.1.1 Under Sectoral re-organisation, there are five departments (Commercial Tax, State Excise, Stampand Registration,......

235 Appendix 2.2 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2012 (Reference: Paragraph 2.1.3 (c); Page 6) Details of Departmental Notes Pending as of 31 March 2012 (Excluding General and Statistical Paragraphs) Sl.No Department 2000-01 01-02......

Report of the Government of Uttarakhand Report No. 1 of the year 2013 Comptroller and Auditor General of India for the year ended 31 March 2012 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in http://agua.cag.gov.in Government of......

Chapter 1 Introduction on Social, General, Revenue and Economic Sectors 1.1 General Introduction The Government departments have been grouped in Social Sector, General Sector,......

2. Chapter-1 of this Report gives a general introduction on Social, General, Revenue and Economic Sectors and the profiles of the audited entities in each of these Sectors. 3. Chapter-2 of this Report features a general introduction of Social, General and Economic Sectors (Non-PSUs) and......

MIS Management Information System 36. MoP Ministry of Power 37. MOU Memorandum of Understanding 286 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2012 38. MRI Meter Reading Instrument 39. MTPC Manual of Transmission Planning Criteria 40. MU Million......

As per the Rules and Regulations of the Society, the Additional Director is to file, on or before the 14th day succeeding the day on which the Annual General Council meeting is held, the accounts with the Registrar of Societies along with a list of Members of the Governing Council, a copy of the......

the expenditure figures from all the Controlling Officers and reconcile the receipts and expenditure with the figures booked by the Accountant General. However, this procedure had not been followed as there was delay in submission of reconciled figures by the DDOs. As a result, the......

Comptroller and Auditor General of India on General and Social Sector Government of Karnataka Report No.2 of the year 2013 TABLE OF CONTENTS Paragraph Page Number Number......

No.2 of the year 2013 Appendix-1.2 (Reference : Paragraph 1.7.3 Page 10) Details of Departmental Notes pending as of 31 December 2012 (excluding General and Statistical Paragraphs) Sl. No. Department 95-96-97-98-1999-2000-01-02-03-04-05-06-07-08-09-10-Total 96......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Principal Accountant General (General and Social Sector Audit) and response of the Departments to the draft paragraphs. Highlights of audit observations included in this......

Non-compliance with the rules and regulations Chapter-3 Chapter-3 Audit of Transactions Audit of transactions of the Government departments, their field formations as well as that of the autonomous bodies brought out several instances of lapses in...

Responsibility for overall administration of stamp duty is entrusted to the Inspector General of Registration (IGR), Pune. He is assisted by 91 Deputy Inspectors General of Registration (DIG), Superintendent of Stamps (SOS) at Mumbai, six Collectors of Stamps at Mumbai, 31 Joint......

stated objectives; the Computerised National Permit System was implemented as planned for and project objectives were achieved; reliable general and security controls were in place to ensure data security and audit trail besides back up of data for loss of data/crash of systems and to......

1983, when land is allotted by the Government at concessional rate, 40 per cent of the total/ available operational beds should be available to the general public on payment of fees which is fixed by the hospital with prior approval of the Public Health Department. Information independently......

A report on recovery is awaited (February 2012). Similar observation was made in para 6.10 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2010 wherein the 3 Beed, Chandrapur, Hingoli, Latur, Mumbai, Parbhani and Solapur. 180 Chapter-VII: Other Tax......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 (REVENUE RECEIPTS) GOVERNMENT OF MAHARASHTRA www.cag.go-v.in TABLE OF CONTENTS PARAGRAPH HEADINGS......

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, State Excise, Land Revenue, Taxes......

Some of the major findings are mentioned below: General The total receipts of the State during the year 2010-11 were 1,05,855.87 crore, of which the revenue raised by the State Government was 83,240.19 crore and receipts from the Government of India were 22,615.68 crore. The revenue......

The decision was based on the opinion of the Advocate General that since it was a company whose legal entity is distinct from its members, the latter are not liable to pay the dues. However, our scrutiny of records revealed that the manufacturing licence (CL 1) continued to be in the name of......