Audit Reports

Chapter -II Oversight role of CAG Appointment of Statutory Audit ors 2.1 Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a Government Company and Government Controlled Other Company under Section 139 ( 5) and......

13 11.7 0 313 .23 324.93 Source: Compiled on the basis of information received from SPSEs. Report No. 4 General Purpose Financial Reports of SPSEs for the year ended 31 March 2020 80 Annexure – 1.2 (Referred to in Paragraph 1.1 7 at Page No. 10 ) Statement showing difference between Finance......

revision of accounts as well as significant comments 1 issued as a result of sole audit/ supplementary audit conducted by the Comptroller and Auditor General of India ( CAG ) on the financial statements of the SPSEs for the year 2019 -20 (or of earlier years which were finalised during the current......

Hitherto, the public procurement of goods, works and services in the Government Departments was being governed by the provisions of General Financial and Accounts Rules (GF&AR), Public Works Financial and Accounts Rules (PWF&AR), Treasury Rules, etc. The S tate Public Sector Enterprises......

4 General Purpose Financial Report s of SPSEs for the year ended 31 Marc h 2020 54 and inter alia specifies the broad modalities of selection, implementation and monitoring of the CSR activities by the Board of Directors of the C ompany. The activities which may be included by the companies......

(Para 1.2 5) Report No. 4 General Purpose Financial Reports of SPSEs for the year ended 31 March 2020 vi Rate of Return on State Government Investment The Present Value (PV) of State Government investment was computed in 32 SPSEs i.e. wherein the State Government infused funds in the form of......

the year ending 31 March 2020 and has been prepared for submission to the Government of Rajasthan under Section 19 -A of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government Companies are audited by......

Disclosure 4.2 8 65 -66 Chapter -V Compliance of RTPP Act, 2012 and RTPP Rules, 2013 Introduction 5.1 -5.5 67 -69 Audit Findings 5.6 69 Compliance of General Provisions 5.7 -5.10 69 -71 Compliance of specific provision/ rules 5.11 -5.19 71 -77 Table of Contents Report No. 4 General Purpose......

Central Tax Transfers Non-Tax Revenue Tax Revenue 38.51 27.91 4.15 0.67 0.00 10.99 17.77 Application of Resources Social Services (Revenue) General Services (Revenue) Repayment of Public Debt Loans and Advances Grants-in-aid Capital Expenditure Economic Services (Revenue) comes to 2.3......

State Finances Audit Report for the year ended 31 March 2021 131 auditors depicted in Patna (RAMAWATAR SHARMA) The 11 April 2022 Accountant General (Audit), Bihar COUNTERSIGNED New Delhi (GIRISH CHANDRA MURMU) The 21 April 2022 Comptroller and Auditor General of......

105 Appendix 1.1 (Reference: Paragraph 1.1) State Profile A. General Data Sl. No. Particulars Figures 1 Area 1,30,058 sq.km. 2 Population (a) As per 2001 Census 6.24 crore (b) As per 2011 Census 7.24 crore 3......

agency banks prepared by the link banks are to be sent to the RBI which in turn should forward the monthly consolidated statement to the Accountant General. In view of the above system in place, there should generally not be any difference between cash balance position as per the books of the......

The percentage of population below the poverty line in the Sta te is 11.3 per cent as compared to the all -India average of 21.9 per cent . General data relating to the State is given in Appendix 1.1 . 1.1.1 Gross State Domestic Product Gross State Domestic Product (GSDP) is the value of all the......

Audit of appropriations by the Comptroller and Auditor General seeks to ascertain whether the expenditure actually incurred under various grants is in accordance with the authorisation given under the Appropriation Act and that the expenditure required to be charged under the......

The annual growth rate of own tax revenue during 2019 -20 stood at 1.83 per cent, which was less than the average growth rate (2.12 per cent) of the General Category States ( GCS ). (Paragraph 2. 3.2.2 ) There has been a significant decrease in non -tax revenue and the buoyancy of the State’s......

( per cent of 15) 190374.05 213228.73 241571.07 267021.67 300 305.21 Plan 36056.40 (19) 42088.59 (20) * Non-Plan 154317.65 (81) 171140.14 (80) General Services (incl. Interests payments) 64369.7 6 (34) 71609.42 (34) 78534.78 (33) 84764.50 (32) 10 0050.28 (33) Social Services 82317.23 (43)......

Includes establishment expenditure including Salaries, Pension, Interest , etc. Resources for State’s flagship schemes are generally allocated by Finance Department in consultation with Administrative Departments Chapter III Budgetary Management State Finances Audit Report for the year......

to 2018-19 ( ` `` ` in crore ) Receipts Disbursements 2018-19 2019-20 2018-19 2019-20 Section-A: Revenue Account Tax Revenue 187436.37 188947.57 General Services 84764.50 100050.28 Non-Tax Revenue 15843.57 14297.00 Social Services 109390.99 122947.33 Share of Union Taxes/ Duties 42054.20......

The Compounded Annual Growth Rate (CAGR) of GSDP for the period 2011-12 to 2019-20 ha s been 10.66 per cent as against 11.98 per cent in the General Category States (GCS) of the countr y. The per capita GSDP of the State during 2019-20, as per advance estimates stood at ` 2,07,727 as......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules stipulates that for grants released during a year for specific purposes, Utilisation Certificates (UCs) should be obtained by the Departmental Officers from the grantees within 12 months of the closure of......

APPENDICES Appendices 47 Appendix 1.1 (Reference: Page 1) Part A: Profile of Union Territory of Puducherry Sl.No. Particulars Figures A. General Data 1 Area 490 sq.km. 2 Population a. As per 2001 Census 9.74 lakh b. 2011 Census 12.48 lakh 3(a) Density of Population (as per 2001......

The Government spent more on General Services. (Paragraph 1 ) Capital expenditure : Capital expenditure decreased (11.85 per cent) from ` 447 crore in 2016-17 to ` 394 crore in 2017-18. The Government had provided ` 552 crore in the Budget of 2017-18. The proportion of capital expenditure to......

2.3.7 Rush of expenditure According to Rule 56 (3) of the General Financial Rules, rush of expenditure, particularly in the closing months of the financial year, should be a voided. Contrary to this, in respect of six sub heads listed in Appendix 2.6, expenditure exceeding ` 10 lakh and by......

were 13 PSUs in UT of Puducherry (including one non-functional 1 Government company) under the audit jurisdiction of the Comptroller and Auditor General of India. The financial performance of the PSUs on the basis of latest fi nalised accounts as on 30 September 2018 is covered in this......

Chapter III - Revenue Receipts 61 3.5 Response of the Departments/Government towards audit Accountant General (Economic and Revenue Sector Audit), Tamil Nadu arranges periodical inspection of the Government Departments to test check the transactions and verify the maintenance of important......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of the Union Territory of Puducherry relates to matters arising from Performance Audit of selected programmes......

Sarangapani, Managing Director 5,000 01.06.2017 to 11.09.2017 4 14,000 9 PTDC V. Kishore Kumar, General Manager- cum-Company Secretary 10,000 01.04.2013 to 31.10.2014 19 1,61,500 10 PTDC A.S. Sivakumar, Managing Director 8,000 01.04.2013 to 28.01.2014 10 64,226 11 PTDC K.K. Singh, Managing......

significant results of the Performance Audit a nd Compliance Audit of the Departments of the Government of Union Territory of Puducherry under the General, Social and Economic (including Revenue) services including Departments of Commerc ial Taxes, Electricity, Fire Service, Fisheries and......

3 Planning and conduct of audit 1.4 4 Significant audit observations 1.5 4 Response to audit 1.6 7 Follow-up on the Audit Reports 1.7 8 CHAPTER II - GENERAL AND SOCIAL SECTOR PERFORMANCE AUDIT FIRE SERVICE DEPARTMENT Performance audit on Adequacy of physical and human infrastructure in rendering......

CHAPTER I Public Sector Undertakings 1 CHAPTER-I: PUBLIC SECTOR UNDERTAKINGS General 1.1.1 The Public Sector Undertakings (PSUs) consists of S tate Government Companies and Statutory Corporations under Governme nt of Assam......

Overview OVERVIEW The Report of the Comptroller and Auditor General of India on Public Sector Undertakings and Revenue Sector for the year ended 31 March 2019 (Government of Assam) is brought out in four......

The Commissioner of Taxes (CT), Assam is the Head of the Department who is responsible for administration of all taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is also......

to Paragraph(s) Page(s) Preface v Overview vii - xix CHAPTER I: PUBLIC SECTOR UNDERTAKINGS Section-1: Functioning of Public Sector Undertakings General 1.1.1 - 1.1.2 1 Accountability Framework 1.1.3 - 1.1.6 2 State’s investment in Public Sector Undertakings 1. 1.7 - 1.1.10 4 Section-2:......

Preface This Report of the Comptroller and Auditor General of India (C&AG) for the year ended 31 March 2019 has been prepared for subm ission to the Governor of Assam under Article 151 of the......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings and Revenue Sector for the Year ended 31 March 2019 GOVERNMENT OF ASSAM (Report No. 2 of......

116 -5: 4.5.1 118 4.5.2 118 4.5.3 119 4.5.4 122 4.5.5 124 127 31 2019 151 31 2019 1971 2013 143 2018 2019 2019 Report of the Comptroller and Auditor General of India on Public Sector Undertakings and Revenue Sector for the year ended 31 March 2019 31 2019 I : 1 2 3 II 4 5 III 1 IV - IV 50.06 18 2......