Audit Reports

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......

The Collector of the district functions as ex-officio Deputy Secretary to the Government to dispose of LA cases and to make award in general cases up to 25 lakh and in project cases up to two crore. The Commissioner of division functions as ex-officio Secretary for approving award above the......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA CIVIL FOR THE YEAR ENDED 31 MARCH 2011 Report No. 2 GOVERNMENT OF MADHYA PRADESH www.cag.gov.in TABLE OF CONTENTS Paragraph Page......

specify that canals carrying up to three cumecs discharge with a depth Reinforced cement concrete Hume pipes of NP-2 type conforming to IS: 458 General Note 7 of chapter 25 of USR (July 2007) 114 Chapter 3: Audit of Transactions of less than one metre should be lined with M-10 Cement......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the offices of the Principal Accountant General (C&CA) and Accountant General (W&RA) and response of the departments to the draft paragraphs. Highlights of audit observations included in......

Law and Legislative affairs 287 435 42 107 22 41 01 02 18 47 36 103 406 735 4. Energy 11 14 0 0 0 0 0 0 01 02 0 0 12 16 5. General Administration 187 453 45 125 34 112 27 111 18 26 62 286 373 1113 6. Public Health and family welfare 272 445 79 179 107 302 115 376 73 300 85 481 731 2083 7.......

Appendix State Profile 1.1 (Refer Profile of Maharashtra, Page 1) A GENERAL DATA* Sr. No. Particulars Figures 1 Area 3.08 lakh sq. km. 2 Population a. As per 2001 Census 9.69 crore b. 2009-10 11.03 crore 3 Density of......

obtained by the departmental officers from the grantee institutions and after verification, the UCs should be forwarded to the Principal Accountant General within 12 months from the dates of their sanction. The department-wise position of outstanding UCs is given in Appendix 3.1. The year-wise......

Gross State Domestic Product (GSDP) of the State has been growing at a higher compound annual growth rate of 14.18 per cent as compared to the General Category States. Yet, population below poverty line in Maharashtra (35.7 per cent) is much more than the average of the General Category States.......

Audit of appropriations 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 provisions of the......

Audit A Performance Audit Report on Mineral Receipts for the period from 2001-02 to 2005-06 appeared in the Report of the Comptroller and Auditor General of India for the year 2006. The Report is yet to be discussed by the Public Accounts Committee (PAC). The issue of illegal mining of iron......

It was found that this was based on general assessment and not on detailed exploration and the annual target was fixed considering proved, probable and possible reserves. After we pointed this out, IBM stated (August 2012) that in recent years annual target was being fixed by considering various......

7.2.9 of connected therewith. the Audit Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year 2005-06. The Standing Committee on Coal and Steel, Ministry of Mines, Government of India in their 19th Report (August 2006) commented on the lackadaisical attitude of......

(Anita Pattanayak) Bangalore Principal Accountant General The (Economic & Revenue Sector Audit) Karnataka Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 131......

The audit of non-tax mining 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 issue regarding illegal mining of Iron Ore has been widely reported in the print and electronic media.......

The audit revealed a number of system and compliance deficiencies which are briefly discussed in this Report. General Management of mineral resources is the responsibility of both the Central and the State Governments in terms of entry 54 of the Union list and entry 23 and 50 of the State list of......

2.1.2 Organisational set-up The Parishad consisted of General Council headed by the Chief Minister as Chairperson and Minister of Education as Vice Chairman. The Executive Committee of the Parishad is headed by the Chief Secretary of the State with Secretary of Education being the Vice......

6.1.4 The accounts of the Government Companies are audited by Statutory Auditors who are appointed by the Comptroller & 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 audit of Revenue Receipts of the Government of Uttarakhand is conducted Mandate under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. Results of audit Test check of the records of 112 units under Revenue Departments conducted during......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 REPORT No. 2 GOVERNMENT OF UTTARAKHAND http://www.cag.gov.in Table of Contents Particulars Para......

He is assisted by Director General, Ayurveda and Unani Services (DGAU) and Director, Homeopathy Services (DH). District Ayurvedic and Unani Officers (DAOs) and District Homeopathic Officers 112 Chapter-IV: CCO based Performance Audit (DHOs) ensure the implementation of departmental......

Total 4,076 11,104 239 Appendix 1.2 (Reference: Paragraph 1.7.3; Page 12) Details of Departmental Notes Pending as of 31 March 2012 (Excluding General and Statistical Paragraphs) Audit Report for the year ended 31 March 2011 Sl.No Department 2000-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08......

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

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 collector of stamps at Mumbai, 31 Joint District......

6.5 of (Cess) and penalty collected by the Comptroller & Auditor Municipal Corporations (MC) during a General (C&AG) Audit calendar week are required to be credited Report for the year 2008-09 into the Government account before the regarding non-remittance of expiry of the following......

During the discussion of a similar para (Paragraph 6.3) of the Report of the Comptroller and Auditor General of India (Revenue Receipts) --- Government of Maharashtra, for the year ended 31 March 2006, in the Public Accounts Committee (PAC) meeting held on 29 September 2010, we pointed out......

of passenger tax (PT) the minor head-wise revenue figures for the years 2006-07 and 2007-08 were obtained from the office of the Principal Accountant General (A&E), Mumbai and it was noticed that there were huge variations in the figures during these years in respect of Mumbai region. Reasons for......

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: I. General The total receipts of the State during the year 2009-10 amounted to 86,821.65 crore, of which the revenue raised by the State Government was 67,370.30 crore and receipts from the Government of India were 19,451.35 crore. The......

growth rate of its Gross State Domestic Product for the period 2000-01 to 2008-09 has been 10.14 per cent as compared to 12.50 per cent in other General Category States. During this period, its population grew by 16.87per cent against 13.42per cent in other General Category . . 2 States. 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......

Compound Annual Growth Rate (CAGR) of non-tax revenue receipts in Madhya Pradesh during the last decade has been slow in comparison to that in other General Category States. Management of liabilities The high growth of fiscal liabilities (12.28 per cent over the previous year ) is a matter of......

(UCs) for grants provided for specific purposes should be obtained by the departmental officers from the grantees and forwarded to the Accountant General after verification within 18 months from the date of their sanction unless specified otherwise. However, 2,240 UCs for an aggregate amount......

1. A&E Accounts & Entitlement 2. AC Abstract Contingency 3. AE Aggregate Expenditure 4. BE Budget Estimates 5. CAG Comptroller and Auditor General of India 6. CAGR Compound Annual Growth Rate 7. CE Capital Expenditure 8. CFS Consolidated Fund of the State 9. CO Capital Outlay 10. CRSP Central......

(M. RAY BHATTACHARYYA) Bhopal, Accountant General The (Works & Receipt Audit) Madhya Pradesh Countersigned (VINOD RAI) New Delhi, Comptroller and Auditor General of India The 131......

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 X 1,469.91 crore. Some of the major findings are mentioned below: I. General The total receipts of the State Government for the year amounted to X 41.394.67 crore against X 33,577.21 crore for the previous year. Fifty seven per cent of this was raised by the State through tax revenue (X......

The Inspector General, Registration (IGR) intimated (February 2010) that out of 308 cases pertaining to 10 SR offices. 41 cases have been decided and action in 267 cases was in progress. Further progress has not been received (December 2010). We reported the matter lo (he Government between June......

CHAPTER - II COMMERCIAL TAX 2.1 Tax administration_ The Principal Secretary, Commercial Tax Department is the administrative head of the Department at the Government level. The Commissioner of Commercial Tax (CCT) is the head of the department. The ...

CHAPTER - III STATE EXCISE 3.1 Tax administration_ The State Excise Department is working under the Commercial Tax Department of the Government of Madhya Pradesh. The Excise Commissioner (EC) is the head of the department and is assisted by...

CHAPTER - IV TAXES ON VEHICLES 4.1 Tax administration_ The Transport Department functions under the overall charge of Principal Secretary (Transport). The levy and collection of tax/fee/penalty on vehicles is administered and monitored by the...

CHAPTER - V LAND REVENUE 5.1 Results of audit Test check of the records of 92 units relating to land revenue revealed loss of revenue and other irregularities involving ? 314.60 crore in one case which fall under the following categories: (t in...

CHAPTER - VII ENTERTAINMENT DUTY 7.1 Results of audit Test check of the records of 36 units relating to entertainment duty revealed loss of revenue and other irregularities involving ? 2.03 crore in 3.979 cases which fall under the following...

CHAPTER - VIII ELECTRICITY DUTY 8.1 Results of Audit Test check of the records of eight1 units relating to Electricity Duty revealed non/ short realisation and loss of revenue of electricity duty, fees and cess and other irregularities involving ?...

Annexure- A Footnote No. 2 (Para 5.2.3) Alirajpur, Anuppur, Ashoknagar, Ater (Bhind), Badnagar (Ujjain), Bairasiya (Bhopal), Balaghat, Baldeogarh (Tikamgarh), Bina (Sagar), Biora (Rajgarh), Burhanpur, Chhatarpur, Damoh, Dewas, Dhar, Dharampuri...

Mention was made in the Report of the Comptroller and Auditor General of India - Karnataka (Civil) for the year ended March 2007 regarding the various data entry errors at the time of computerization of land records in 1992. Audit further observed that RTCs, in many cases, were defective for......

BANGALORE (D. J. BHADRA) THE Principal Accountant General (Civil and Commercial Audit) COUNTERSIGNED NEW DELHI (VINOD RAI) THE Comptroller and Auditor General of India Performance audit of Acquisition and allotment of land by KIADB......

Dubious land transactions by persons holding General Power of Attorney were overlooked and compensation of 1.74 crore was disbursed in two cases. The SLAO also made excess payments of compensation aggregating 1.83 crore in six cases, overlooked pending litigations and violation of......

V/s The State of Karnataka, ILR 2005 Kar 4199; 2005(3) KCCR 2190, the State Government, by virtue of its power under Section 21 of the Karnataka General Clauses Act, is competent to cancel the notification issued under Section 28(4) of the KIAD Act and this power can be exercised before......

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......

17 Audit Report (Commercial) No. 4 for the year ended 31 March 2010 by Executive Director (Finance) and four General Managers in-charge of procurement, transportation, PDS and sugar. There were seven Regional Managers (RM) who report to Company headquarters and monitor the District Managers......

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

Expenditure (a) Fixed cost (i) Employees cost 95.94 176.29 192.85 241.76 518.27 (ii) Administrative and General 19.25 30.70 16.32 21.55 29.34 expenses (iii) Depreciation 175.88 203.98 238.41 259.89 325.66 (iv) Interest and finance charges 106.02 181.44 123.03 205.18 312.49 Total fixed cost......

Overview Overview 1. Overview of Government companies and Statutory corporations Audit of Government companies is balance sheet. The State PSUs had governed by Section 619 of the accumulated losses of 111,492.22 crore. Companies Act, 1956. The...

Further examination (April 2010) of vouchers received in the Accountant General (Accounts & Entitlement)^ office showed double drawal of? 80 lakh in one case against a sanction issued in December 2009. On this being pointed out (June 2010), the Commissioner, confirmed (July 2010) the double......

21 CCS Central Sponsored Scheme 22 CE Chief Engineer 23 CFD Controller Food and Drugs 24 CFMS Computerised Financial Management System 25 CGM Chief General Manager 26 cGMP current Good Manufacturing Practices 27 CMHOs Chief Medical and Health Officers 28 CNS Cohesive Non-Swelling Soil 29 CRMC......

Appendices Appendix-1.1 (Reference: Paragraph 1.1.5, Page 3 ) List of selected districts and executing agencies s. Districts Executing Agencies No. A Govt. B Rural Department C Urban Department Department 1 Balaghat 1 Public Works 1 Janpad 1 Nagar...

The reply is not acceptable because chapter IIA of the specifications was a general provision for concrete mix ingredients, while chapter IV of the specifications for canal lining clearly specified use ofOPC-43 grade cement in lining work. 1.3.10.5 Irregular san ction of additional work......

PREFACE 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. Chapter I deals with the findings of performance audit in the Planning, Economics and Statistics and Water Resources...

Overview OVERVIEW The Report includes three chapters containing five reviews and 21 paragraphs dealing with the results of performance audit of selected programmes and schemes as well as audit of the financial transactions of the Government. The...