Audit Reports

the EPF scheme and paying excess employer’s contribution, to enquire into the irregularities and to inform the action taken to the Accountant General. The Finance Department also intimated (September 2010) that the concerned administrative departments (Higher Education and Science and......

expenditure As per Article 74 (1) of KBM, the departmental figures of expenditure should be reconciled with those of the treasury and the Accountant General (A&E). It was, found during audit that none of the offices test-checked had conducted reconciliation of departmental expenditure figures......

College, Vellarada The area of general lecture classes is not adequate. Infrastructure/instructional facilities are less. No stock room for custody of confidential articles like question papers, answer sheets etc. 14 Valiyam memorial 2007 01.8.2009 The size of class rooms, library and college......

Out of ' 15.95 crore allocated by the University Grants Commission towards the General Development Grant for the Eleventh Plan Period (2007- 12), the University could utilise only ' 3.40 crore (22 per cent) up to August vii Audit Report (Civil) for the year ended 31 March 2010 2010. Three......

Chapter - II deals with the findings of transaction audit in the Agriculture; Finance; Fisheries and Ports; Forest and Wildlife; General Education; Health and Family Welfare; Higher Education; Public Works; Transport and Water Resources departments. Chapter - III deals with the integrated audit......

Appendix-1 STATE PROFILE A General Data S.No. Particulars Figures 1. Area 55673/sq km 2. Population a As per Census (2001) 0.61 crore b 2009 0.67* crore 3 Density of......

for specific purpose grants by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within one year from the date of their sanction unless specified otherwise. Flowever, of the 43,238 utilisation......

Section-A: Revenue Non Plan Plan Total 9,308 Revenue receipts 10,346 9,438 Revenue expenditure 9,913s 1,238 11,151s 2,242 Tax revenue 2,574 3,918 General services 4,335 42 4,377 1,756 Non tax revenue 1,784 3,332 Social services 3,307 595 3,902 838 Share of Union Taxes/ 862 2,184......

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 provision of......

The Comptroller and Auditor General's civil audit reports step in to fill this gap. The Comptroller and Auditor General's reports have been commenting upon the Government'sfinancesforoverfouryearssincethe FRBM legislation and have published four reports already. Since these comments formed......

II PERFORMANCE AUDIT Roads and Buildings Department 2.1 Pragatipath Scheme Executive summary Transportation plays an important role in economic and general development of the State. A well laid out road network is essential for efficient and cost effective movement of men and materials, without......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2014 Government of Gujarat Report No. 1 of the year 2015 TABLE OF CONTENTS Paragraph......

The audit of expenditure by the Departments of the State Government is conducted under Section 13 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of expenditure of the Government of Gujarat......

The matter was reported to the Government in May 2014; their reply was awaited (October 2014). (Y. N. THAKARE) Accountant General Ahmedabad (Economic & Revenue Sector Audit) Gujarat The Countersigned (SHASHI KANT SHARMA) New Delhi Comptroller and Auditor General of India The 71......

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 prov isions......

Non Plan Plan Total 21106.79 Revenue receipts 24512.18 24891.64 Revenue expenditure 25012.00 3211.86 28223.86 13668.95 Tax revenue 15990.18 12184.09 General services 12508.42 158.95 12667.37 1209.55 Non-tax revenue 1559.29 7789.88 Social services 7452.54 1910.30 9362.84 4051.70 Share of Union......

in submission of accounts_ In order to identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General's (Duties. Pow ers and Conditions of Service) Act. 1971, the Govemment/heads of the departments are required to furnish to Audit every year,......

Therefore, the State had to postpone the achievement of its targets till the end of March 2011. The Comptroller and Auditor General of India’s Audit Reports have been commenting upon the State Government’s finances for over five years since the Fiscal Responsibility legislation. Since these......

of Meetings of the Board of Directors As per Section 193 of the Companies Act, 1956 every Company shall cause minutes of all proceedings of every general meeting and of all proceedings of every meeting of its Board of Directors or of every committee of the Board, to be kept by making within......

88 Annexvres Annexure-15 Details of Annual General Meetings held by the Companies (Referred to in paragraph 3.4.4) SI. Name of the Company SI. No. of Financial Date of AGM not No. AGM Year AGM held for the years 1. Jharkhand Hill Area Lift 5th 2006-07 28.09.2007 2010-11 Irrigation Corporation......

of Government departments and the Jharkhand State Electricity Regulatory Commission (JSERC) an autonomous body of which the Comptroller and Auditor General of India (CAG) is the sole auditor. 1.4 During the year 2011-12, one PSU3 was established and no PSU/ Statutory corporation closed down.......

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......

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

Overview Overview 1. Overview of Government companies and Statutory corporation Audit of Government companies is P57.19 crore which were controllable with governed by Section 619 of the Companies better management. Thus, there is Act, 1956. The...

Paragraph 1.1) KGST Act KVAT Act Registration Specified quantum of Specified quantum of turnover for turnover for registration of registration of general class of general class of dealers - Rs. dealers - Rs. 5 lakh. 1 lakh. Eight digit registration Eleven digit registration number. number......

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 a review of Transition from Sales Tax to VAT'. Audit observations......

spirit, high speed diesel oil, petrol other than naphtha, foreign liquor, ganja and opium, however, continued to be administered under the Kerala General Sales Tax Act, 1963 (KGST Act). The major variations between the pre-VAT and post-VAT scenario are given in the annexure - I. 1 Audit Report......

We found following deficiencies in the documentation process. Section 67 deals with general penal measures for various offences. 12 At the rate of Rs. 10,000 in each case. 30 Chapter V: Returns, Their Scrutiny and Audit Assesment 5.1.3.1 Deficiency in provisions The list of records to be......

Thiruvananthapuram, (K S SUBRAMANIAN) The Accountant General (WF&RA) Kerala Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 69......

The fact remains that we have referred to the final figures booked by the Accountant General (A&E), Kerala. Once the accounts are completed, no further change is possible in the treasury accounts. Though a note of error can be effected in the accounts of AG (A&E), the department did not make......

The department conducted training on general principles and issues on VAT for the officials, in CTS during 2001-02 and in-depth presentation and discussion on draft bill and rules and procedures of registration, acceptance of return, audit assessments etc., during 2002-03. The CTS had given VAT......

4.2.2.3 Organisational set-up Principal Secretary (Taxes) is in charge of the department at Government level and the Inspector General of Registration (IGR) is the head of the department with headquarter at Thiruvananthapuram. There are 4 zonal offices. 14 district offices and 309 Sub......

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 Sen-ice) Act, 1971. This Report presents the results of audit of receipts comprising tax on sales, trade etc., taxes on agricultural......

18.43 crore. (Paragraph 2.2.12) 2.2.2 Introduction The Kerala General Sales Tax (KGST) Act. 1963 (upto 31 March 2005). Kerala Value Added Tax (KYAT) Act. 2003 (introduced from 1 April 2005) and Central Sales Tax Act. 1956 govern the levy and collection of tax on sale or purchase of goods......

Thiruvananthapuram, (S.NAGALSAMY) The Principal Accountant General (Audit), Kerala Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 125......

675.44 crore. Some of the major findings are mentioned below. I. General Total revenue receipts of the State Government for the year 2008-09 amounted to Rs. 24.512.18 crore against Rs. 21,106.79 crore for the previous year. Seventy two per cent of this was raised by the State through tax......

39.70 lakh m Tahsildar (RR) Kottayam and Kozhikode, present position of the court cases was not furnished by the Advocate General. In one case involving an arrear amount of Rs. 20 lakh, the village officer reported that the firm stopped business. Tahsildar (RR). Kanayannur addressed the......

Appendices APPENDIX 1.1 PART-A State Profile (Reference: Paragraphs- Profile of Gujarat and 1.1; Page 1) A. General Data Sr. No. Particulars Figures 1 Area 1,96,024 sq. km. Population 2 a. As per 2001 Census 5.07 crore b. As per 2011 Census 6.04 crore 3......

The State’s literacy rate increased from 69.14 per cent (as per 2001 census) to 79.31 per cent (as per 2011 census). General data relating to the State is given in Appendix 1.1. Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised final goods and services......

2.1.2 Audit of Appropriation Accounts 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......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2014 Government of Gujarat Contents Page Preface V Executive Summary vii Chapter I......

City, the Company issued (July 2004) guidelines to field staff to inspect the cables under their jurisdiction and submit monthly reports to the General Manager (Technical). The field staff, which was authorized to check the use of supports, could not succeed in enforcing the guidelines and......

Annexure - 1 Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2009 in respect of Government companies and Statutory corporations. (Referred to in paragraph 1.7) __ (Figures in column 5 (a)...

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......

include expenses relating to traffic, depreciation on fleet, repair and maintenance, electricity, welfare and remuneration, licences and taxes and general administration expenses. 36 traffic revenue represents sale of tickets, advance booking, reservation charges and contract services earnings.......

Accounts Comments and Internal Audit 1.58 Sixty working companies forwarded their 69 audited accounts to the Principal Accountant General (PAG) during the year 2008-09 as at September 2009. Of these, 64 accounts of 57 companies were selected for supplementary audit. The audit reports of......

Appendix 1.1 Part A Profile of Jharkhand (Reference: 1.1; Page 1) PROFILE OF JHARKHAND A. General Data SI- No. Particulars Figures 1 Area 79714 Sq km Population 2 a. As per 2001 Census 2.69 crore b. 2010-11 3.30 crore a Density of......

(UCs) should be obtained by the departmental officers from the grantees and after verification these should be forwarded to the Accountant General (A&E), Jharkhand within 12 months from the date of their sanction. It was noticed that 5732 UCs due in respect of grants aggregating ?......

unadjusted as long as the Controlling Officers (COs) did not submit the Detailed Contingent (DC) bills with supporting vouchers to the Accountant General (A&E). Resultantly, the total amount of outstanding AC bills has been increasing from 4,208 crore at the end of 2008-09 to 6,861 crore......

The head-wise expenditure status was provided by the Accountant General (A&E), Jharkhand monthly to the State Government through Monthly Civil Accounts Statement. In spite of this, appropriate steps were not taken by the Government Departments to avoid large savings and excess expenditure over......

ttcqAq Mivr) Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012 Government of Jharkhand Report No. 1 of the year 2011-12 Report of the......

Controlling Officers did not reconcile the expenditure 20,101 crore) and receipts 9,822 crore) of the departments with the books of the Accountant General (A&E), Jharkhand during 2011-12. Chapter: 3 Compliance Audit of Abstract Contingent bills: In Jharkhand, huge amounts ( 13,543 crore) were......

Preface This Report has been prepared for submission to the Governor of Jharkhand under Article 151 of the Constitution of India. Chapters 1 and 2 of this Report contain audit observations on matters arising from examination of Finance Accounts and ...