Audit Reports

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...

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......

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......

The matter was reported to the Government (March 2010); their reply had not been received (December 2010). General Follow-up action on Audit Reports 3.22 Explanatory Notes outstanding 3.22.1 Audit Reports of the Comptroller and Auditor General of India represent culmination of the process of......

Development Company 02/2004 --» --» 0.05 0.05 --» --» --» --» -- Holding Limited Department Com. Engaged Maharashtra Airport General Administration 14.98:1 28. Development Company (Civil Aviation) 08/2002 --» 22.00 22.00 --» --» 329.50 329.50 (7.77:1) 34 Limited Maharashtra State Police......

are (' 1,351.45 crore), Maharashtra State Road audited by Statutory Auditors appointed by Development Corporation Limited Comptroller and Auditor General of India (' 421.58 crore) and MSEB Holding (CAG). These accounts are also subject to Company Limited (' 297.99 crore). supplementary audit......

The Inspector General of Registration (IGR) is the head of the Revenue Department who is empowered with the task of superintendence and administration of registration work. He is assisted by the 12 Deputy Commissioners and 117 Tehsildars/Naib-Tehsildars acting as the Registrars and......

Forest Officers DVCs District Valuation Committees ED Electricity Duty ETC Excise and Taxation Commissioner ETOs Excise and Taxation Officers GST General Sales Tax GTO Gross Turn Over HIMRIS Himachal Registration In-formatting System HP Himachal Pradesh. HP VAT Himachal Pradesh Value Added......

The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 Government of Himachal Pradesh Report No. 3 of the year 2012 TABLE OF CONTENTS......

2. 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/VAT on Sales, Trade etc., State Excise,......

The replies have not been received (December 2012). (Satish Loomba) Pr. Accountant General (Audit) Shimla Himachal Pradesh The Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 11 M/s ACC Barmana- Bilaspur, Ambuja Cement Darlaghat, and J. P Cement Bagha-Solan 12......

EXECUTIVE SUMMARY Chapter-I: General Increase in tax collection during 2011-12 The revenue raised by the State Government during 2011-12 was 6,023.12 crore comprising tax......

2.9 Non-observance of provisions of the Acts/Rules The Himachal Pradesh General Sales Tax (HPGST)/Himachal Pradesh Value Added Tax (HPVAT) Act and Rules provide for: (i) levy of tax and interest at the prescribed rate; (ii) correct determination of turnover and (iii) grant of Input Tax......

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......

Government of India formulated a scheme “The States debt consolidation and Relief Facility (DCRF) (2005-06 to 2009-10) ” under which general debt relief is provided by consolidating and rescheduling at substantially reduced rate of interest the Central loans granted to States on enacting......

specific purposes, Utilization Certificates (UCs) 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. Flowever, 3108 UCs for an aggregate amount......

The Comptroller and Auditor General's (C&AG) Audit Reports have been commenting upon the Government's finances for over three years since the FRBM legislation. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances remained......

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. CE Capital Expenditure 8. CFS Consolidated Fund of State 9. CO Capital Outlay 10. DCC Detailed Countersigned Contingency 11. DCRF Debt......

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 of......

Revenue NonPlan Plan Total 8,634.97 Revenue 9,486.13 8,393.70 Revenue 10,657.47 receipts expenditure 3,044.91 Tax revenue 3,559.04 3,103.96 General services 3,691.48 2.86 3,694.34 699.44 Non-tax revenue 631.86 3,391.84 Social services 3,282.73 1,697.55 4,980.28 1,506.59 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. However, of the 787 UCs due in......

The Comptroller and Auditor General of India (C&AG) has been commenting upon the Government’s finances for over three years since FRBM legislation and have published three Reports already. Since these comments formed part of the civil audit report, it was feltthatthe auditfindings on State......

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

CHAPTER I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Madhya Pradesh during the year 2008-09, the......

(M. RAY BHATTACHARYYA) Bhopal, Accountant General The (Works & Receipt Audit) Madhya Pradesh Countersigned (VINOD RAI) New Delhi, Comptroller and Auditor General of India The 135......

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/VAT. state excise duty, taxes......

involving Rs. 1,339.50 crore. Some of the major findings are mentioned below: I. General The total revenue receipts of the State Government for the year amounted to Rs. 33,577.21 crore against Rs. 30.688.73 crore for the previous year. Fifty per cent of this was raised by the State through tax......

authorised by him shall, after previous intimation to the dealer, undertake tax audit, m such manner as may be prescribed and tax audit shall be generally taken up in the office, business premises or warehouse of the dealer. The audit shall be completed within a period of six calendar months......

Further report in the matter has not been received (October 2009). The matter was reported to the Inspector General, Registration (IGR) and the Government in March 2009; their reply has not been received (October 2009). 5.3.2 The instruments of lease deeds having lease period of more than......

CHAPTER III: STATE EXCISE 3.1 Results of audit Test check of the records of State Excise conducted during the year 2008-09 revealed non-assessment, under assessment, loss of revenue and non-levy of penalty amounting to Rs. 115.01 crore in 12.489...

CHAPTER IV: TAXES ON VEHICLES 4.1 Results of audit Test check of the records relating to taxes on vehicles during the year 2008-09 revealed non-assessment of tax and loss of revenue amounting to Rs. 21.88 crore in 5.962 cases which can be...

CHAPTER VII: MINING RECEIPTS 7.1 Results of audit Test check of the records relating to assessment and collection of mining receipts during the year 2008-09 revealed non/short levy of royalty, dead rent, non-recovery of contract money, royalty,...

0.34 lakh in October 2002) and the unrealised amount rose to Rs. 2.25 crore including interest upto 31 March 2009. The Deputy General Manager, Gwalior of the Corporation, meanwhile, visited the plant (January 2007) and found that it was lying closed. The Corporation issued a legal notice in......

The Managing Director is the Chief Executive of the Company who is assisted by two Deputy General Mangers, four Managers and the unit Managers who looks after the Ready to Eat food (RTE) manufacturing unit and the farming activities at Babai farm, Culture plant, Indrapuri and Organic Manure......

(Action taken report Required by PSUs) 1 Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited Extension of concessional rates instead of HT general 1999-2000 13.52 i 1 Reply is awaited tariff to defence establishment resulting in likely loss 4) a Of «g revenue of Rs.13.52 crore.......

Overview Overview 1. Overview of Governmen t companies and Statutory corporations CAG shows that the State PSUs’ losses Audit of Government companies is of Rs. 365.76 crore and inffuctuous governed by Section 619 of the investments of Rs. 22.41...

Chapter-I 1. Overview of State Public Sector Undertakings Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations. The State PSUs are established to cany out activities of...

growth rate of its Gross State Domestic Product (GSDP) for the period 2001-02 to 2010-11 has been 15.01 per cent as against 14.68 per cent of the General Category States. Dur‘ ’' riod, the population growth rate of the State (15.67 per cent) was lower than that of the General Category......

(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 specified otherwise. However, 2,814 UCs aggregating to 1,646.47 crore in respect......

2.1.2 Audit cr ation by the Comptroller and Auditor General (CAG) of India seeks to ascertain whether expenditure ” 'neurred under various grants is within the autho ' “ ‘ven under the Appropriation Act and that the expenditure required to b ' ’ under the provisions of the......

expenditure There was 16 and 13 per cent growth under social and economic services sectors of expenditure over the previous year, while the growth in general services was 10 per cent. The share of plan expenditure to total expenditure increased from 26 per cent in 2009-10 to 28 per cent in......

CHAPTER I: 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......

Agriculture, Animal Husbandry, 16 2 2 2 1 Dairy Development and Fisheries 2 Food, Civil Supplies and Consumer --- 1 --- --- 1 --- --- 2 Protection 3 General Administration --- --- --- --- --- --- 1 1 4 Home --- --- --- 3 3 3 1 10 5 Housing 3 --- --- --- --- 1 --- 4 6 Higher and Technical......

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

detailed contingent (DC) bills for the amount drawn on Abstract Contingent (AC) bills should be submitted to the office of the Principal Accountant General (Accounts and Entitlements) within one month from the date of drawal of funds on AC bills. The Department accorded sanction (March 2006) for......