Audit Reports

Besides, General services relating to e-Govemance and law and order were also covered. Audit noticed certain positive points in the implementation of social and economic services programmes relating to education, water supply and rural electrification but there were quite a few areas where the......

Where the population is predominantly of general category, the funding ratio is 75:25 in backward areas, and 50:50 in urban and rural areas. The works sanctioned under the scheme are required to be completed within a period of one year. During 2007-12,?5.30 crore was released by the PO, ITDP to......

The Report of the Comptroller and Auditor General of India on District Kinnaur for the year ended 31 March 2012 Government of Himachal Pradesh Report No. 5 of the year 2012 Table of Contents......

PREFACE 1. This Report of the Comptroller and Auditor General of India contains the results of audit of Kinnaur district in Himachal Pradesh. The Report has been prepared for submission to the Governor......

First Referral Units (FRUs) Mention was made in paragraph 1.1.9.1 of the Audit Report (Civil) of the Comptroller and Auditor General of India, Government of Himachal Pradesh for the year ended 31 March 2009 regarding upgradation of two CHCs (Reckong Peo in 2005-06 and Bhabanagar in......

staff, which caters to two types of grievances - those received through (a) Governor, Chief Minister and Ministers of the State; and (b) from the general public. The time frame specified by the State Government for redressing the grievances of category "A" is one month and those in category......

(Satish Loomba) Shimla Principal Accountant General (Audit) The Himachal Pradesh Countersigned (Vinod Rai) New Delhi Comptroller and Auditor General of India The Page 67......

Kshetriya Vikas Nidhi Yojana (VKVNY) Members of Parliament Local Area Development Scheme (MPLADS) Nucleus Budget Scheme Desert Development Programme General Sector e-Govemance Law and Order Page 74 (Refer paragraph 3.2.1; page 12) Position of funds received and expenditure incurred in respect of......

Ltutot dm m ^ 1*4 «H* ?*"*•*** \m BmH \tpx* *\*'n 4 l%4U fit«R «iU ih» permuM* 4 Ih* S«t**par u*cr*l 4 tarfto •C, 4 Iftib (Vpvifkt an* 1.1 General Profile of the District District Kinnaur is one of the 12 districts of Himachal Pradesh, located in the North-East comer of the State,......

The updated audit findings are discussed in the succeeding chapters. 2.5 Acknowledgement The office of the Principal Accountant General (Audit) Himachal Pradesh acknowledges the co-operation and assistance extended by the DC and district heads of concerned departments, the concerned BDOs and......

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......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 Government of Madhya Pradesh Report No. 1 of the year 2013 TABLE OF CONTENTS......

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.......

Some of the major findings are mentioned below: General The total receipts of the State Government for the year amounted to 62,604.08 crore against 51,854.18 crore for the previous year. Fifty five per cent of this was raised by the State through tax revenue ( 26,973.44 crore) and non-tax......

2009-10 and 2010-11, the inspectors detected breach of various provisions of the rules regarding general safety requirements in all the 48,025 installations inspected out of the 1,50,477 installations due for inspection. The inspection reports were issued to the consumers and the Madhya Pradesh......

(D.K.SEKAR) Bhopal Accountant General The (Economic & Revenue Sector Audit) Madhya Pradesh Countersigned (VINOD RAI) New Delhi Comptroller and Auditor General of India The 155......

CHAPTER-II _ _J EXECUTIVE SUMMARY What we have Tn this Chapter we present a Performance Audit on highlighted in this “Recovery of Revenue Arrears in Commercial Tax Chapter Department” involving revenue implication of ? 49.30 crore and a few...

[CHAPTER-III _ _J EXECUTIVE SUMMARY What we have In this Chapter we present a Performance Audit on highlighted in this “Collection of Excise receipts on liquor” involving Chapter revenue implication of? 49.19 crore and an illustrative case...

CHAPTER - IV EXECUTIVE SUMMARY What we have In this Chapter, we present illustrative cases of highlighted in ? 9.48 crore selected from observations noticed during this Chapter our test check of records relating to assessment and collection of...

CHAPTER - V _ _J EXECUTIVE SUMMARY What we have Tn this Chapter, we present illustrative cases of highlighted in ? 14.25 crore selected from observations noticed during this Chapter our test check of records relating to non/short realisation of...

A performance audit on Power Purchase Management was included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Maharashtra for the year ended 31 March 2008 which was yet to be discussed in Committee on Public Undertakings (September 2011). Scope and......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: Government companies. Statutory corporations, and Departmentally managed......

Development Corporation Industries, Energy and 12/1970 8.81 8.81 6.16 6.16 0.70:1 20 of Konkan Limited A Labour (0.70:1) Maharashtra Airport General Administration 22.38:1 25. Development Company (Civil Aviation) 08/2002 17.05 17.05 381.50 381.50 (14.98:1) 34 Limited Maharashtra Industrial Gas......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA No.4 COMMERCIAL FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF MAHARASHTRA REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA......

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

companies are Company Limited (T782.77 crore), audited by Statutory Auditors appointed by Maharashtra State Road Development Comptroller and Auditor General of India Corporation Limited (T 422.55 crore) and (CAG). These accounts are also subject to MSEB Holding Company Limited (248.23......

APPENDICES Appendices Appendix-1.1 (Reference: Profile of Madhya Pradesh, Paragraph 1.6.1, 1.8.2; Page 1,10,26) _STATE PROFILE (MADHYA PRADESH)_ A. General Data1 SI.No. Particulars Figures 1 Area 3,08,245 sq km Population 2 a. As per 2001 Census. 6.03 crore b. 2010-2011 7.26 crore Density of......

about the proper utilization of the grant from the administrative, technical and financial point of view should be furnished to the Accountant General (A&E) by the sanctioning authority. As on 31 March 2011, 42204 UCs for an aggregate amount of 16,286.97 crore were in arrears. The......

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 authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions......

the ratio of total liabilities to GSDP within the ceiling limit of 40 per cent prescribed under the FRBM Act Though, the Comptroller and Auditor General (C&AG) has been commenting upon the State's Finances, the comments formed part of the civil audit report and remained camouflaged in the......

AC Abstract Contingency 3. AE Aggregate Expenditure 4. AIA All India Average 5. BE Budget Estimates 6. CAG Comptroller and Auditor General of India 7. CAGR Compound Annual Growth Rate 8. CE Capital Expenditure 9. CFS Consolidated Fund of State 10. CO Capital Outlay 11. CRSP Central Rural......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 STATE FINANCES No. 1 GOVERNMENT OF MADHYA PRADESH www.cag.gOY.in TABLE OF CONTENTS Description......

Urban (All India = 0.37) 0.32 8 Per capita GSDP CAGR (2001-02 to 2010-11) 16.65 per cent 9 GSDP CAGR (2001 02 to 2010 11) 20.98 per cent * Source of General data: BPL (Planning Commission and NSSO data, 61 Round). **lnfant Mortality rate (SRS Bulletin January 2011), Financial data is based on......

Plan Total Plan 9,486.13 Revenue receipts 11,608.16 10,657.47 Revenue 9,148.57 2,472.50 11,621.07 expenditure 3,559.04 Tax revenue 4,405.47 3,694.34 General services 4159.52 20.63 4,180.15 631.86 Non-tax revenue 678.06 4,980.28 Social services 3,445.70 1,723.79 5,169.49 1,550.01 Share of Union......

(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 18 months from the date of their sanction unless specified otherwise. There were 578 UCs amounting to ?......

The Comptroller and Auditor General of India (C&AG) has been commenting upon the Government’s finances for over four years since 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......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF UTTARAKHAND REPORT No. 1 of the year 2012 hltp://www.cag.gov.in......

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

Power under Sec 21 of the General Clauses Act cannot be exercised after vesting of the land statutorily in the State Government” – BDA and others v Hanumaiah and others 2005 (6) Kar LJ 161 (SC):ILR 2005 Kar.5533 (SC): 2005 AIR SCW 4881. Sec 16 (1) of the LA Act prescribes that when the DC......

In three of these cases, denotifications had been done in layouts where sites formed on the denotified land had already been allotted to the general public. In four cases, the denotified land was subsequently sold to other persons, evidencing that the subversion of the acquisition process......

Rules, 1984 prescribe that whenever the Authority has formed an extension of layout in pursuance of any scheme, the Authority may, subject to the general or special orders of the Government, dispose of any or all the corner sites 3 or commercial sites 4 in such extension or layout by auction.......

3. The audit was conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

used for unauthorised purposes, the leases of many CA sites had not been renewed, a large number of available CA sites had not been notified to the general public and many CA sites and parks had been encroached......

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......

District Collector shall demarcate leased area by 33 and reserve the quarries of minor minerals lessees between April after these are proposed by the General 2007 and March 2010, Manager (GM), Madhya Pradesh Rural the lessees had paid Road Development Authority (MPRRDA) royalty of 3.70 crore for......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2011 No. 3 (Revenue Receipts) Government of Madhya Pradesh TABLE OF CONTENTS Paragraph Particulars Page......

of audit A mention was made in Paragraph 42 re garding Computerisation Propct in the Transport Department in the report of Comptroller and Auditor General of India (Revenue Receipts) of Government of Madhya Pradesh for the year ended 31 March 2007. The review has been discussed in the Public......

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 commercial tax, state excise duty, taxes on......

involving 291.79 crore. Some of the major findings are mentioned below: General The total receipts of the State Government for the year amounted to 51,854.18 crore against 41,394.67 crore for the previous year. Fifty two per cent of this was raised by the State through tax revenue......

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from commercial tax increased by 32.9 per cent over the previous year, reason for which was not informed by the Department despite being reqested (April 2011 followed by reminders in July...

The work of internal audit is conducted by this cell. A roster for internal audit is prepared every year. Internal audit is generally conducted in accordance with the roster. Out of 50 units planned for internal audit 4 units were inspected during the year 2010-11. 3.5 Results of audit Test......

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection of taxes from land revenue increased by 100.42 per cent over the previous year, the reasons for which was not informed by the Department, despite our request. Results of audit In 2010-11 we ...

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from entertainment duty increased by 53.15 per cent over the prev ious year, which was attributed to realisation of entertainment duty from DTH services by the Government. Results of audit...

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from taxes and duties on electricity decreased by 31.22 per cent over the previous year. Revenue for the year 2008-09 was credited in the year 2009-10. As a result, revenue for the year...

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from forest receipts increased by 4.32per cent over the previous year. Results of audit In 2010-11 we test checked the records of conducted by us in 101 units relating to forest receipts...

CHAPTER-III THEMATIC AUDIT Corporate Governance in State Government Companies Executive Summary Himachal Pradesh General Industries Corporation Limited (HPGIC) is the only listed Company in the State. Though the consent for delisting the Company has been......

The matter was referred to the Government in June 2012; their reply was awaited (November 2012). Himachal Pradesh General Industries Corporation Limited 4.6 Undue favour to private parties Non-adjustment of credit sales while allowing discount on monthly total sales resulted in payment of......

The Report of the Comptroller and Auditor General of India on Economic Sector (Public Sector Undertakings) for the year ended 31 March 2012 Government of Himachal Pradesh Report No. 4 of the......

Review on Implementation of Transmission and Distribution Schemes (66KV and above) was included in the Report of the Comptroller and Auditor General of India (Civil and Commercial) Volume II, Government of Himachal Pradesh for the year ended 31 March 2006. The Report was discussed by......

Himachal Pradesh 2011-12 2012-13 0.73 0.21 0.08 0.44 26.10 Under 7.16 (03.47 6.22 0.65 10.45 General Industries audit Corporation Limited Sector wise total 0.73 0.21 0.08 0.44 26.10 7.16 (->3.47 6.22 0.65 10.45 POWER 10. Beas Valley Power 2011-12 2012-13 - - - 5 - " - - - - - Corporation......

Appendices Glossary of abbreviations Abbreviation Expanded form AC Alternate Current ACSR Aluminium Conductors Steel Reinforced AGMs Annual General Meetings ALDC Area Load Despatch Centers APL Above Poverty Line ARR Annual Revenue Requirement/Aggregate Revenue Requirement BBPP Bus Bar......

Working PSUs Non-working PSUs1 Total Government Companies2 17 23 19 Statutory Corporations - 2 4 2 Total 19 2 21 One company, i.e., Himachal Pradesh General Industries Corporation Limited was listed on the stock exchange. 1,3 During the year 2011-12, one PSU viz. Nahan Foundry Limited was merged......

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......

We observed (August 2010) that the Company failed to ascertain the prevailing rates of alumina ferric from Directorate General of Supplies & Disposal (DGS&D). DGS&D had fixed the rate at 4,080 per ton in August 2008. We further observed that though the Company was aware that chemical export......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 No. 4 COMMERCIAL GOVERNMENT OF MADHYA PRADESH Table of contents Table of contents Particulars......

These accounts arc also subjected to Supplementary audit conducted by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619 of the Companies Act, 1956. 1.6 Audit of Statutory corporations is governed by their respective legislations. Out of four Statutory......

works for salary, repairs & While the Discoms are paying interest on maintenance and administrative loans from PFC, they granted interest free general expenses. advance to contractors. The percentage of metered consumers to total consumers To meet the necessary expenditure the decreased......

7823.79 3 Expenditure on Distribution of Electricity (a) Fixed cost (i) Employees cost 276.02 316.20 382.17 479.58 510.29 (ii) Administrative and General expenses 48.43 56.16 58.65 56.45 77.96 (iii) Depreciation 114.78 61.33 87.35 97.80 108.71 (iv) Other Expenses 134.31 134.42 176.54 340.96......

Authority (MHADA), the Additional Collector (Encroachment) Mumbai and all Ward Officers of Municipal Corporation of Greater Mumbai (MCGM) are the general competent authorities defined under the Slum Act. In addition, the Government appoints project specific competent authorities like the......

As per Central Excise Tariff 2005-06 (CET) read with general exemption notification number 51 (with effect from 28 February 2005), structures or parts involving iron gates or steel plates fabricated at site for use in construction work attract no Central Excise duty. Five contracts of......

reviewed some of the schemes implemented during 2006-11 in the district for socio-economic development under Social services, Economic services and General services. The findings are discussed below: 4.1.8 Social services The Social Services sector has been receiving priority in funding both by......

verifications of reconciliation of reconciliation cash balance was remittances carried between general cash done once in a out with treasury book and bank pass month records book was carried out 1 R.O. Nagpur No No No 2 ITI Satpur No No No 3 ITI (G) Nasik No No --- 4 ITI (G) Jalgaon No No No 5......

Report of the Comptroller and Auditor General of India (CIVIL) for the year ended 31 March 2011 GOVERNMENT OF MAHARASHTRA REPORT NO. 2 TABLE OF CONTENTS Reference Paragraph Page No......