Audit Reports

PART ‘B’ Social, General and Economic Sectors (Departments) Chapter III Introduction of Social, General and Economic Sectors (Departments) 17 CHAPTER III......

Chapter VI Compliance Audit of Social, General and Economic Sectors (PSUs) 87 Chapter VI Compliance Audit of Social, General and Economic Sectors (PSUs) Forest Department 6.1 Activities......

PART ‘C’ Social, General and Economic Sectors (Public Sector Undertakings) Chapter V Functioning of Public Sector Undertakings 57 CHAPTER V Functioning of Public......

Part ‘A’ Revenue Sector Chapter I General (Revenue Sector) 1 CHAPTER I General (Revenue Sector) 1.1 Position of revenue receipts 1.1.1 The tax and non-tax revenues raised by the......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared in accordance with Article 151 of the Constitution of India. As per the decision......

Some of the findings are mentioned belo w: Part A: Revenue Sector General During the year 2019-20, the overall receipts of th e erstwhile State and Union Territory (UT) increased by 2.7 per cent over the previous year. The revenue raised by the erstwhile State and UT Government ( `......

Audit Report (Compliance Audit) for the year ended 31 March 2020 130 Appendix - 5.13 (As referred to in para 5.22.10) SPSEs where Annual General Meeting was not held dur ing 2019-20 Sl. No. Name of SPSE 1. J&K Police Housing Corporation Limited 2. J&K Infrastructure Development Finance......

Chapter II Compliance Audit (Revenue Sector) 11 CHAPTER II Compliance Audit (Revenue Sector) A. General 2.1 Tax administration 2.1.1 Goods and Services Tax Sales Tax/ Value Added Tax/ Goods and Services Tax (comprehensive tax levied on supply......

New Delhi Dated: (MANISH KUMAR) Director General of Audit Finance & Communication Countersigned New Delhi Dated: (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

Computer Emergency Response Team CIDR Central Identities Data Repository CRM Customer Relationship Management DC Data Center DDG Deputy Director General DEITY Department of Electronics & Information Technology DMS Document Management System DoB Date of Birth DoP Department of Posts EA......

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

c. Relevant provisions under General Financial Rules (GFR), 2005 and its revised version GFR 2017, which have elaborately stipulated procedures for procurement, maintenance of stock and stores, their disposals, etc. d. The Procurement Manual 2014 (effective from 01 April 2014) issued by UIDAI,......

A review of the release and utilization of the ICT assistance to various entities by UIDAI under different phases revealed the following: a. General Financial Rules 2005 stipulates that in respect of non-recurring Grants to an Institution or Organization, the authority sanctioning the......

Report No. 24 of 2021 
the procedure for implementation of Aadhaar vaults and non-compliance would attract general penalty provisions of the Aadhaar Act. In addition, UIDAI could also levy financial disincentives as per the conditions provided in the AUA/ KUA agreement. Since the entities......

by Principal Chief Operations Manager (PCOM) and Principal Chief Commercial Manager (PCCM) respectively, who work under the overall supervision of General Manager of the Zonal Railway. At the divisional level, the Operating and Commercial Departments are Member Operations and Business......

Mechanical Engineering Environment Health Mana gement Additional Member/ Principal Executive Director Traction Rolling Stock Material Management General Manager Principal Chief Mechanical Engineer Principal Chief Electrical Engineer Principal Chief Materials Manager Report No. 22 of 2021......

1.2 Authority for audit The authority for our audit is derived from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) (DPC) Act, 1971. Audit of expenditure and receipts of MoR and its Autonomous Bodies is......

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

C&WCarriage and Wagon CAConcession Agreement CCEACabinet Committee on Economic Affairs CCMChief Commercial Manager CDContract Demand CGMChief General Manager CGST Central Goods and Services Tax CKYRCONCOR siding at Khodiyar CLWChittranjan Locomotive Works CMLKGreenfield PFT of CONCOR,......

1.2 Authority for audit The authority for our audit is derived from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) (DPC) Act, 1971. Audit of expenditure and receipts of MoR and its Autonomous Bodies is......

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

C&WCarriage and Wagon CAConcession Agreement CCEACabinet Committee on Economic Affairs CCMChief Commercial Manager CDContract Demand CGMChief General Manager CGST Central Goods and Services Tax CKYRCONCOR siding at Khodiyar CLWChittranjan Locomotive Works CMLKGreenfield PFT of CONCOR,......

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) iii Preface This Report of the Comptroller and Auditor General of India contains significant results of the Performance Audit on the Indo- Nepal Border Roads Project covering the period from 2010-11 to......

within the revised time schedule, so that the Indo -Nepal border is effectively managed by the border guarding force and benefits accrue to the general population along the border areas.  MHA may consider construction of link roads as a distinct component of the project , which will......

23 of 2021 (Performance Audit) Report of the Comptroller and Auditor General of India on Performance Audit......

within the revised time schedule, so that the Indo -Nepal border is effectively managed by the border guarding force and benefits accrue to the general population along the border areas.  MHA may consider construction of link roads as a distinct component of the project, which will......

no specific guidelines or SOPs regarding proximity of BOPs to the border roads or international border were available with them, it stated that as a general practice and to guard the mandated border in a proficient manner, BOPs are established as close to the zero lines as possible taking into......

Census of India 201 1; Report of the Technical Group on Population projection for India and States (2011- 2036), Registrar General of India; 2. Office of Registrar General and Census commissioner 3. SRS Bulletin, October 2021; 4. SRS Based Abridged Life Tables 2014-18 (September 2020); 5.......

Government of India in creased by 6.58 per cent Revenue Expenditure  Revenue Expenditure increased by 6.96 per cent  Revenue Expenditure on General Services in creased by 5.90 per cent  Revenue Expenditure on So cial Services increased by 2.73 per cent  Revenue Expenditure on......

Only in cases specifically authorised by the President of India on advice of the Comptroller and Auditor General of India can these be debited to a Capital Head of Account in the financial statements of the Government. Further, Rule 30(1) of Government Accounting Rules, 1990 prescribes that......

During the year, nine SPSUs came under the purview of the Comptroller and Auditor General of India under section 139(5) of the Companies Act, 2013. The brief of these nine SPSUs is given in Table 1.2 . 1 Directorate of Economics and Statistics, Gujarat has stated that sector wise details of......

from Government of India decreased by 4.49 per cent Revenue Expenditure  Revenue expenditure decreased by 3.86 per cent  Revenue expenditure on General Services decreased by 1.15 per cent  Revenue expenditure on Social Services decreased by 8.31 per cent  Revenue expenditure on......

4.3 Delay in submission of Utilisation Certificates (UCs) Odisha General Financial Rules ( OGFR) provide that every order sanctioning a grant would specify its objective clearly and time limit within which the grant is to be 1110.26 4,669.14 6,843.63 7,894.26 15,415.34 0 5000 10000 15000 20000......

State Finances Audit Report 103 for the year ended March 2021 Summary of Financial Performance of State Public Sector Enterprises 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Statutory...

and Approach to State Finances Audit Report In terms of Article 151 (2) of the Constitution of India, the Reports of the Comptroller and Auditor General of India (CAG) relating to the Accounts of a State are to be submitted to the Governor of the State, who shall cause them to be laid before......

Management Chapter III Budgetary Management 64 State Finances Audit Report for the year ended March 2021 The annual financial statement also called general budget is placed prior to the commencement of the financial year in the State Legislature, in accordance with Article 202 of the......

In the absence of a Budget Manual, the Government h as been following the General Financial Rules, various provisions of the Constitu tion of India and guidelines issued by the Central and State Governments. The State Govern ment secures legislative approval for expenditure out of the......

Organic Value Chain Development of NER AP Agriculture Marketing Board 21.13 Source: ‘Public Financial Management System’ Portal of the Controller General of Accounts, GoI As there is no central monitoring mechanism for uti lisation of funds under this category, reliable data on quantum of......

OVERSIGHT ROLE OF COMPTROLLER &AUDITOR GENERAL OF INDIA 5.13 Audit of State Public Sector Enterprises (SPSE s) Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a Government Company and Government Controlled Other Company under Section 139 (5) and (7) of the......

APPENDICES State Finances Audit Report for the year ended 31 March 2020 131 APPENDIX 1.1 Part – C State Profile ( Reference: Paragraph 1.1 ) A. General Data Sl. No. Particulars Figures 1 Area 83,743 sq. km. 2 Population - 2010-11 (as per 2011 Census) Male 7,13,912 Female 6,69,815 Total......

was mainly due to de crease in expenditure on Social Services ( ` 216.20 crore) and Economic Services (` 2.28 crore) partly offset by increase on General Services ( ` 7.73 crore).
Capital Expenditure ( ` 3693.05 crore) decreased by 35.52 per cent ( ` 2034.38 crore) over the previous year......

price s was ` 1,64,557 in 2019-20, which was higher than the all India average of ` 1,51,677 as well as the average of the NE&H States of ` 1,42,121. General and financial data relating to the State are given in Appendix 1.1. 1.2 Basis and Approach to State Finances Audit Repo rt In terms of......

STATE FINANCES AUDIT REPORT of the Comptroller and Auditor General of India for the year ended 31 March 2020 GOVERNMENT OF ARUNACHAL PRADESH Report No. 2 of......