Audit Reports

The reply is not 32 Chapter III - CCO Based Audit acceptable as accommodating SC/ST under general allocation would result in denial of benefits specifically earmarked for SC/ST farmers. 3.1.11 Quality control of Seed, Fertilizers and Insecticides One of the major services offered by the......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2012 GOVERNMENT OF GUJARAT (Report No. 3 of the year 2013) http://www.cag.gov.in......

audited entity profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Principal Accountant General (E&RSA) and responses of the departments to the draft paragraphs. Highlights of audit observations included in this report have also been......

25-Jan-09 24-Feb-09 23-Dec-08 12-May-10 505 Jamnagar Const, of Doctor's quarters at 64 General Hospital Khambhalia M/s. G. H. Parmar, Jetpur 16-May-07 25-May-08 10-Apr-07 2-Sep-08 511 Type E-6 unit Imp. including Stre of R&B road Classic Network Pvt. Ltd. 65 passing through urban area under......

CHAPTER I - GENERAL 1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Jharkhand during 2008-09, the State's share of......

Jharkhand, audit observed that no steps were taken by the Commercial Taxes Department to create awareness amongst stake holders or public in general through seminars, media (print or electronic or both) etc. The year w ise utilisation of funds received by the department for campaigning 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 taxes on sales, trade etc., state excise,......

1.171.03 crore. Some of the major findings are mentioned in the following paragraphs: I. General The total receipts of the Government of Jharkhand for the year 2008-09 were Rs. 13.212.84 crore against Rs. 12.026.55 crore during 2007-08. The revenue raised by the State Government amounted......

favour to contractors/avoidable expenditure 90 * Idle investment/blocking offunds/diversion offunds 93 * Regularity issues and other points 108 * General 116 Chapter-11: y^iwfit of transactions 2. AUDIT OF TRANSACTIONS Excess/overpayment/wasteful/unfruitful/infructuous expenditure Public Works......

Abbreviations Abbreviation Expanded form A/A & E/S Administrative Approval and Expenditure Sanction AAP Annual Action Plan ADGP Additional Director General of Police AIBP Accelerated Irrigation Benefits Programme ANCs Antenatal Checkups ANM Auxiliary Nurse-cum-Midwife APO Annual Plan of......

CHAPTER-III INTEGRATED AUDIT Chapter-Ill: cIntegrateit 3. INTEGRATED AUDIT Forest Department 3.1 Integrated Audit of Forest Department The Himachal Pradesh Forest Sector Policy seeks to achieve sustainable forest management in the State i.e....

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

the Department's achievement in developing an informative and useful web portal which provides useful information like guidelines and tips for general public, tourists including foreigners and facilitates registration of complaints by the public in 88 out of 112 Police Stations in the State......

4.2.3 Scope of A udit A review on the working of the Bank was incorporated in the Report of the Comptroller and Auditor General of India for the year ended 31 March 1995. The review was discussed in the Committee on Public Undertakings (COPU) during 1997-99. Besides, a performance review......

The matter was referred to Govemment/Department in May 2011; the reply had not been received (October 2011). General 2.15 Follow-up on Audit Reports Non-submission of suo-moto Action Taken Notes To ensure accountability of the executives to the issues dealt with in various Audit Reports, the......

Report of the Comptroller and Auditor General of India (civil and commercial) for the year ended 31 March 2011 (Report No. 2) Government of Jammu and Kashmir Table Of Contents Paragraph......

6. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (v)......

Copies of draft paragraphs and reviews were sent to the concerned Commissioner/Secretary of the Department concerned by the Principal Accountant General with a request to furnish replies within six weeks. However, in respect of 16 draft paragraphs and five performance reviews included in the......

mechanism in the R&B Department on NABARD assisted works was last attempted during 2005-06 and incorporated in the Report of Comptroller and Auditor General of India for the year ended 31 March 2006. The report was partially discussed and recommendation on the points fully discussed were brought......

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......

Non Plan Total Plan 14302.51 Revenue receipts 17587.82 12047.45 Revenue 14770.64 553.25 15323.89 expenditure 2682.96 Tax revenue 3027.32 5272.40 General services 6439.96 5.28 6445.24 837.16 Non-tax revenue 955.03 3017.69 Social services 3770.72 486.86 4257.58 1826.95 Share of Union 1914.76......

(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. The utilisation certificates in respect of 2362 items......

the year 2009-10, validated by the State Government and f 234.15 crore was paid as interest by sent to the Principal Accountant the Government. General (Accounts & Entitlement). The cash balances of the State Financial management and budgetary Government decreased by f 4.10 crore control......

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

Preface 1. This Report of the Comptroller and Auditor General of India contains the results of Audit of Rajouri district in Jammu and Kashmir. The Report has been prepared for submission to the Governor......

Recommendations: Financial management, in general, needs improvement, and funds provided for various socio-economic developmental programmes need to be efficiently and effectively utilised. A robust and reliable system should be put in place for receipt, utilisation and accountal of funds.......

and release of funds for the period in respect of the 32 components under Social Sector (7 components), Economic Sector (24 components) and General Sector (1 component) is detailed in theAnnexure. The funds received and reported expenditure in respect of certain significant departments......

Audit Report on District Audit Rajouri for the year ended 31 March 2009 7 General Services General Services play an important role in providing security and other administrative services in the State. i) Law and Order For......

Srinagar/Jammu (VENKATESH MOHAN) The Principal Accountant General, Jammu and Kashmir Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India Page 49......

No action had been taken against the defaulters who committed the breach so far. Page 38 In reply, the General Manager, District Industries Centre stated [June 2009) that the report regarding the present status had been collected and action taken would be communicated to audit. Information......

Annual action plans. > General financial rules and instructions of the Government of India (GOI) issued from time to time. 1.1.6 Audit Methodology The audit was conducted by an examination of the records of the sampled units, specified in para-3, selected on random sampling basis. An entry......

CHAPTER-IV REVENUE RECEIPTS PART A - GENERAL 4.1.1 Trend of Revenue Receipts The tax and non-tax revenue raised by the Government of J&K during the year 2009-10, the State’s share of......

are carried out by the Managing Director, who is also the Chief Executive of the Company with the assistance of Director (Finance), Consultant, Chief General Manager (Law), one Chief Geologist, two General Managers (Finance), General Manager (Electrical) -all in the Corporate Office and by five......

The matter was referred to Govemment/Department in August 2010; reply had not been received (November 2010). General 2.15 Follow-up on Audit Reports Non-submission of suo-moto Action Taken Notes To ensure accountability of the executives to the issues dealt with in various Audit Reports, the......

Copy of draft paragraphs and reviews was sent to the concerned Commissioner/Secretary of the Department concerned by the Principal Accountant General with a request to furnish replies within six weeks. However, in respect of 19 draft paragraphs and six performance reviews included in the......

review of the activities of the Animal and Sheep Husbandry Departments was last conducted in 2004-05 and incorporated in the Comptroller and Auditor General’s Audit Report for the year ended 31 March 2005. 80 CCO based audit The present Chief Controlling Officer (CCO) based audit is the first......

6. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (vii)......

The IMD handles the regulation of general mines and minerals, grant of leases of mines/ quarries and the levy and collection of royalty and dead rent. It is headed at the Government level by a Principal Secretary and at the Department level, by the Commissioner of Geology and Mining (CGM). The......

CHAPTER-II VALUE ADDED TAX/SALES TAX Tax administration The tax administration of the Commercial Tax Department of the State is governed by the Gujarat Value Added Tax (GVAT) Act, 2003 and the Central Sales Tax (CST) Act, 1956. The GVAT Act was...

Report of the Comptroller and Auditor General of India on Revenue Receipts for the year ended 31 March 2012 GOVERNMENT OF GUJARAT (Report No. 2 of the year 2013) http://www.cag.gov.in......

^?CHAPTER-III^B EXECUTIVE SUMMARY Trend of revenue The actual receipts during 2007-08 to 2010-11 shows an increasing trend while for the year 2011-12, it declined considerably (17.42 per cent) from the previous year. The reason attributable to the...

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/value added tax, land revenue,......

involving 348.22 crore. Some of the major findings are mentioned below: General The total revenue receipts of the Government of Gujarat in 2011-12 were 62,958.99 crore as against 52,363.64 crore during 2010-11. The revenue raised by the State from tax receipts during 2011-12 was 44,252.29......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted by the Sub-Registrar (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collector (Stamp Duty Valuation......

Non Plan Plan Total 13277.04 Revenue receipts 14302.51 12189.30 Revenue 11734.46 313.00 12047.45 expenditure 2558.18 Tax revenue 2682.96 5623.58 General services 5267.44 4.97 5272.40 807.98 Non-tax revenue 837.16 2847.31 Social services 2814.97 202.72 3017.69 1775.01 Share of Union 1826.95......

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......

(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. The utilisation certificates in respect of 10,546 items......

the Jammu and Kashmir Government The Comptroller and Auditor General’s enacted Fiscal responsibility and Budget civil audit reports step in to fill this gap. Management (FRBM) Act in August The reports have been commenting upon 2006. The Act sets out a reform agenda the Government’s finances......

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

These activities also improve the general condition of health, growth and stocking of the principal species, augmenting the supply of timber and other 31 Territorial divisions: Dhanbad and Giridih, Social Forestry divisions: Garhwa, Hazaribag and Simdega. 32 Subsidiary felling, improvement......

The matter was referred to the Government (March 2009); their reply had not been received (December 2009). 2.6 General Follow-up on Audit Reports 2.6.1 Non-submission of Explanatory (Action Taken) Notes According to instructions issued (September 2005) by the Ministry of Finance, Government......

GLOSSARY OF ABBREVIATIONS AAPs Annual Action Plans ABER Annual Blood Examination Rate ACMO Additional Chief Medical Officer ADG Additional Director General ANM Auxiliary Nursing Midwives ASHA Accredited Social Health Activists AWW Anganwadi Worker APHC Additional Primary Health Centre API Annual......

[Paragraph 3.1. 7.2] Detailed Contingent bills for Rs 29.12 crore drawn on Abstract Contingent bills were not submitted to Accountant General (Accounts & Entitlements). [Paragraph 3.1. 7.6] In violation of guidelines, agricultural input subsidy of Rs 20.89 crore was used for purchase of......

Audit of accounts of Government Companies is conducted by the Comptroller and Auditor General of India under the provisions of Section 619 of the Companies Act, 1956. 4. The Report containing the observations on Revenue Receipts is being presented separately. 5. The cases mentioned in the......

OVERVIEW The Report includes four chapters containing four performance audit reviews, two long paragraphs, 24 transaction audit paragraphs and a report on integrated audit of the Disaster Management Department. The audit has been conducted in...

Appendix-1.1 (Refer paragraph 1.1.7.1; page-7) Statement showing expenditure and area covered in afforestation schemes (Area covered: In hectares and Amount: Rupees in crore) RDF QGS Soil MFP Lac FFP Total area Total Year Conservation Development...