Audit Reports

Preface Government commercial concerns, 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......

2.2 Organization Structure The Chief General Manager (Projects) of each DISCOM monitors the implementation of sanctioned projects. The day to day execution of works was looked after by Superintending Engineer of the district assisted by Divisional Engineers, Additional Divisional......

Govt. Govt. Govt. (Previous (as on 31- year) 03-13) 1 2 3 4 5(a) 5(b) 5(c) 5(d) 6(a) 6(b) 6(c) 6(d) 7 8 FINANCE Andhra Pradesh State film General 7 Television and Theatre 10.10.75 6.22 0.00 0.00 6.22 0.00 0.00 0.00 0.00 0 34 Development Corporation Administration Limited Andhra Pradesh......

irc* Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2013 Government of Andhra Pradesh Report No.5 of 2014 Report of the......

At Corporate level the Managing Director is assisted by Secretary, four General Managers and an Executive Engineer while the field activities of Corporation are managed by 8 Regional Managers assisted by Warehouse Managers. GoAP had not nominated any Director to the Board from January 2008 to......

Chief Engineer CEA Central Electricity Authority CEO Chief Executive Officer CFS Container Freight Station CGG Centre for Good Governance CGM Chief General Manager CMD Contracted Maximum Demand COD Commercial Operation Date CoI Commissioner of Industries COPU Committee On Public Undertakings......

on Audit Reports 1.11.1 Outstanding departmental replies on paragraphs appeared in the Audit Reports Audit Reports of the Comptroller and Auditor General of India represent the culmination of the process of scrutiny starting with initial inspection of accounts and records maintained in various......

OVERVIEW 1. Overview of State Public Sector Undertakings The State Public Sector Undertakings (PSUs), consisting of State government companies and Statutory corporations, are established to carry out activities of commercial nature, while keeping...

While general award3 (May 2006) was passed for 28-13 acres at 1.02 lakh per acre, consent award4 (June 2008) was passed for 26 lakh per 3General award: passed for giving compensation under LA Act. 4Consent award: mutually agreed compensation during land purchase. 12 Report on Performance......

Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2013 has been prepared for submission to the Governor of Karnataka under Article 151 of the......

BANGALORE (SUBHASHINI SRINIVASAN) THE Principal Accountant General (General & Social Sector Audit) COUNTERSIGNED NEW DELHI (SHASHI KANT SHARMA) THE Comptroller and Auditor General of India Report on Performance Audit of Acquisition & Development of Land and Allotment of Sites/Houses/Flats by......

While the Deputy General Manager is responsible for allotment of sites/houses developed, a Deputy Commissioner is responsible for recovery. The Controller of Finance assisted by Accounts Officer is responsible for advising KHB on matters relating to Finance. The Secretary, assisted by Revenue......

It was seen that in four cases, detailed in Table-7 below, KHB had disbursed compensation of? 401.50 lakh for 11 acres of land in favour of General Power of Attorney (GPA) holders: Table-7: Disbursement of compensation to GPA holders Sy.No. & Extent Owners GPA holder Date of Date of Guidance......

Report of the Comptroller and Auditor General of India Performance Audit of Acquisition & Development of land and Allotment of Sites/Houses/Flats by Karnataka Housing Board for the year......

sft 16 CA 37, V phase, Nirmala Not available cultural centre Yelahanka measuring Cultural Centre 4521 sft 17 CA 43, V phase, Krishna March 2008 General Yelahanka measuring Devaraya hospital 17596.9 sft Education Trust 18 CA 2/1, Sector B. Department of Not available Post office Yelahanka......

CHAPTER-I GENERAL CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Andhra Pradesh during 2012-13,......

ANNEXURES & GLOSSARY ANNEXURE-I (Ref. Paragraph 1.6) in crore) Transport Roads Commercial Registration and State Excise Other Cases where and Buildings Taxes Stamps Total Department Department Department Department Departments Cases Amount Cases...

Authorities (UDAs), District Town and Country Planning Officer, Municipal Corporations/Municipalities and through execution of either Development cum General Power of Attorney Agreements at Sub-registrar/District Registrar offices or mining/quarrying leases by Industries and Commerce Department.......

met out of the Consolidated Fund of the state (through MH 2250-102-01) and later recouped from the EAF held as a public deposit (8235-103-01: General and other Reserve Fund-Hindu Religious and Charitable Endowment Account Fund Main) with the state. The contributions made by the endowments......

Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended March 2013 Government of Andhra Pradesh Report No. 4 of 2014 Report of the Comptroller and......

P R E F A C E This Report of the Comptroller & Auditor General of India has been prepared for submission to the Government under Article 151 of the Constitution for being laid before State Legislature.......

Some of the significant Audit findings are mentioned below. 1 GENERAL The total revenue receipts of the State Government for the year 2012-13 amounted to 1,03,830.28 crore against 93,553.69 crore for the previous year. State Tax and Non-tax revenue accounted for 73 per cent of this (......

of tax and non-levy of penalty on fake/false declarations According to Section 9(2-A) of the CST Act read with Section 7(A) (2) of the Andhra Pradesh General Sales Tax (APGST) Act, 1957, where a dealer claims concessional rate of tax on the basis of documents containing false/fake declarations, he......

CHAPTER-VII OTHER TAX RECEIPTS CHAPTER VII OTHER TAX RECEIPTS EXECUTIVE SUMMARY Tax Other tax receipts include receipts from taxes and duties on administration electricity, professions tax, water tax, taxes and duties on commodities and services...

CHAPTER IV: REVENUE SECTOR 4.1 GENERAL 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Tripura during the year 2012-13, the State’s share......

Report of the Comptroller and Auditor General of India on Social, Economic, Revenue and General Sectors for the year 2012-13 GOVERNMENT OF TRIPURA Report No.1 of 2014 Report of the......

Agency Department of Programme (IWMP) Agriculture, Tripura Total: 25.25 Source: ‘Central Plan Scheme Monitoring System’ portal in Controller General of Accounts’ website Audit Report for the year 2012-13, Government of Tripura 17 Chapter H: Economic Sector 2.2 Planning and conduct of......

of the Government were informed of the arrears in finalisation of accounts by Audit, including taking up the matter demi-officially by the Accountant General with the Additional Chief Secretary, Finance Department, 11 11 Including one year account (2012-13) of one SPSU (Tripura Handloom and......

PREFACE 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. This Report presents the......

Chapters I to V deal with Social, Economic, State Public Sector Undertakings, Revenue and General Sectors and Chapter VI deals with Follow up of Audit observations. This Report contains 23 audit paragraphs (including 11 general paragraphs and one paragraph on Implementation of Information......

Reports 6.1.1 Non-submission of explanatory notes Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (Audit Reports) and presented to the State Legislature. According to the instructions issued by the Finance Department, Government......

Roads 338.59 Yojana (PMGSY) Development Agency, Tripura Total: 1,502.27 Source: ‘Central Plan Scheme Monitoring System’ portal in Controller General of Accounts’ website 1.2 Planning and conduct of Audit Audit process starts with the assessment of risks faced by various departments of......

Appendices Appendix 1.1 Statement showing the calculation of inadmissible payment made/due to the agencies (Reference: Paragraph No. 1.3.1.3) SI. Period of Name of the School Number of Phase No/Agency No. of defaulting Inadmissible No....

Government functioning is broadly classified as General Services, Social Services and Economic Services. This report covers the functioning of 10 Departments of Economic Sector listed in the table given below. Of the 10 Departments, with a total expenditure of ?35958.48 crore,......

2. The Comptroller and Auditor General of India’s Audit Reports relating to General and Social Sectors, Revenue Sector and Public Sector Undertakings are presented separately. 3. This Report contains the results of three Performance Audits viz., (i) ‘State Horticulture Mission......

Concessionaire offering highest premium or seeking lowest grant is selected through competitive bidding. In this mode, commercial risks are generally borne by concessionaire. BOT-Annuity: In this mode also, private partner finances, constructs and operates the project during concession period.......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2013 Government of Andhra Pradesh Report No. 3 of 2014 www.saiindia.gov.in Table of......

Appendices Appendix 1.1 (Reference to paragraph 1.3, page 2) List of Departments under Economic Sector 1. Agriculture and Co-operation 2. Animal Husbandry and Fisheries 3. Energy 4. Environment, Forests, Science and Technology 5. Industries and...

Glossary Glossary AAP Annual Action Plan AEE s/AEs ? Assistant Executive Engineers/ Assistant Engineers AIBP Accelerated Irrigation Benefit Programme AP Agros Andhra Pradesh State Agro Industries Development Corporation Limited AP MACS Act Andhra...

The per capita income of the State was estimated at 64,770 (A)1 in 2012-13 against the all India average of 68,747 (Economic Survey 2012-13). General data relating to the State is given in Appendix l.l(Part-D). Gross State Domestic Product (GSDP) GSDP is the market value of all officially......

3.1 Delay in submission of Utilisation Certificates Rule 212(1) of General Financial Rules 2005 provides that Utilisation Certificates (UCs) should be submitted by the grantee Institutions or Organisations concerned for the grants received for specific purposes unless specified otherwise within......

2.1.2 Audit of appropriation by the Comptroller and Auditor General of India seeks to ascertain whether expenditure actually incurred under various grants was within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of the......

Report of the Comptroller and Auditor General of India on State Finances for the year 2012-13 GOVERNMENT OF TRIPURA Report of the Comptroller and Auditor General of India on State......

Financial Reporting Reconciliation of the Government receipts and expenditure was done with that of expenditure booked in the books of Accountant General (Accounts and Entitlement) by all the Controlling Officers during 2012-13. However, the practice of non-furnishing of Utilisation......

Report of the Comptroller and Auditor General of India (Revenue Sector) On Functioning of the Directorate of Mines & Geology Government of Andhra Pradesh Report No. 2 of 2014 REPORT OF......

may, having regard to provisions of this Act and any rules made thereunder, grant or re&se to grant the permit, licence or lease as the case may be. General principle followed in granting mineral concessions for minerals other than minor minerals is, other things being equal, the principle......

Rule 9-K(3) was also not applicable as all the cases pertained to specific rules. The action of the Government to use a general rule to override a specific rule was not in order. 3.4.2 Irregular grant of permission to pay Koncked Down Amount (KDA) in instalments As per Rule 9-1 of APMMC......

(Lata Mallikarjuna) Hyderabad Accountant General The 28 Apr} 2014 (Economic & Revenue Sector Audit) Andhra Pradesh Countersigned New Delhi (Shashi Kant Sharma) The 30 Apr} 2014 Comptroller and Auditor General of India 46......

The audit revealed a number of system and compliance deficiencies which are briefly discussed in this Report. General Central and the State Governments are jointly responsible for the development of mining sector and mineral exploitation in India. In Andhra Pradesh the Directorate of Mines and......

Out of 13,40,630 houses sanctioned under General LAY scheme for the period 2008-13, only 12,11,784 houses had been completed and 1,02,437 houses were yet to be taken up for construction as of March 2013. Details of the houses sanctioned and completed are given in table below. Table 5.2 Year......

Chapter-4 Performance Audit of Functioning of Civil Supplies Department Consumer Affairs, Food and Civil Supplies Department Pages 59 - 82 Chapter 4 - Functioning of Civil Supplies Department 4.1 Introduction Civil Supplies Department formed part...

Audit scrutiny, however, revealed that the said format did not conform to the format (Form-19A) prescribed in the General Financial Rules. During Exit Conference, Government assured a relook into the issue. 2.6.2 Operation of multiple bank accounts With the introduction of e-FMS, Government......

9 Below Basement Level. Basement Level. Lintel Level. Roof Level and Roof Cast Page 47 I Audit Report on General & Social Sector'for the year ended March 2013 3.7 Disbursement and release of construction material 3.7.1 Payments not based on Measurement Books As per scheme guidelines,......

Food and Civil Supplies 255 871 Finance 14 64 General Administration 105 383 Health, Medical and Family Welfare 849 6461 Higher Education 1314 7904 Home 335 1610 Housing 21 167 Labour, Employment, Training and Factories 449 1572 Law 317 954 Minorities Welfare 35 124 Municipal Administration......

Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2013 Report of the Comptroller and Auditor General of India on General & Social......

CBM Carded-but-Manual CCO Chief Controlling Officer CDSE Commissioner and Director of School Education CEO Chief Executive Officer CGA Controller General of Accounts CGG Centre for Good Governance CMR Custom Milled Rice CPSMS Central Plan Scheme Monitoring System CRD Commissioner, Rural......

Preface 1. This Audit Report on Government of Andhra Pradesh, covering activities of Departments in General and Social Sector, has been prepared for submission to Governor under Article 151 of the Constitution. 2. This Report contains results of......

Chapter-I Social, General and Economic Sectors (Non-PSUs) Chapter-I Social, General and Economic Sectors (Non-PSUs) 1.1 Introduction 1.1.1 Budget Profile There are 70......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) under Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted by the CAG......

6.10 7.12 9.70 14.00 17.80 (+) 27.14 Total 3,044.91 3,559.04 4,405.48 5,615.62 6,414.25 (+) 14.22 Source: Finance Accounts 81 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2013 The respective departments reported the following reasons for variation: •......

Chapter-I of this Report relates to audit of expenditure of the Social, General and Economic Sectors (Non-PSUs) of the Government departments conducted under Sections 13 and 14 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. Chapter-II of this Report......

[ OVERVIEW This Report comprises of three chapters containing audit findings pertaining to Social, General and Economic Sectors (Non-PSUs); Revenue Sector; and Social & Economic Sector (PSUs). There are four Performance audits on National Rural......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2013 Government of Uttarakhand Report No. 1 of the year 2014 Table of Contents Reference to Description......

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 provisions of the......

Operations_(Tin crore) Receipts 2011-12 2012-13 Disbursements 2011-12 2012-13 Non-Plan Plan Total Section-A: Revenue Tax revenue 5,615.62 6,414.24 General services 4,475.11 5,368.13 4.10 5,372.23 Non-tax revenue 1,136.13 1,602.88 Social services 6,019.65 4,146.27 1,949.57 6,095.84 Share of......

should be obtained by the departmental officers from the grantees and, after verification, these should be forwarded to the Principal Accountant General (Accounts and Entitlements) within 18 months from the date of their sanction unless specified otherwise. 599 UCs amounting to 617.59 crore......

'ticq'lq vnqtl REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2013 Government of Uttarakhand TABLE OF CONTENTS SL No. Contents Paragraph Page No.......