Audit Reports

6 Judgement dated 31.03.1994, AIR 2263, 1994 SCC (4) 42. 7 Civil Misc. Petition No. 26737 of 199 3 of GDA vs Delhi Auto and General Finance P vt Ltd. 8 Judgement dated 18.12.1998 in t he Civil Misc. Petition No.13899 of 1998. 9 No development in the controlled/development/regulated zones can be......

Chapter -V (5.2) : Allotment of Sports City 167 Irregular transfer of Sports C ity plot (Plot no. SC -01 in Se ctor 150) 5.2.1 5.2 The General Terms and Conditions of the brochure provided that “without obtaining the completion certificate the lessee shall have the right to sub -divide the......

i TABLE OF CONTENTS Reference to Particulars Paragraph(s) Page(s) Preface -- xv Executive Summary -- xvii -xxxv Chapter -I: General -- 1-7 Background 1.1 1 Role and powers of Department 1.2 1-2 Role/functions of NOIDA 1.3 2 Management of NOIDA 1.4 2-3 Administrative......

This Report of the Comptroller and Auditor General of India (CAG) contains significant observations arising out of ‘Perfor mance Audit of Land Acquisition and Allotment of Properties in New Okhla Industrial Development Authority (NOIDA) ’ during the period 2005 -06 to 2017 -18 of the......

Authority has been in operation since April 1976, it was only in July 2017 that the GoUP entrusted the audit of NOIDA to the Comptroller and Auditor General of India (CAG) . Thereafter in January 2018 , the GoUP appointed CAG as the sole auditor from the year 2005 -06 onwards. Issue s relating to......

CHAPTER – V Allotment of Properties Chapter -V Allotment of Properties 5. General Introduction 1. The main objective of New Okhla Industrial Development Authority ( NOIDA ) is to develop industrial area s. Develop ment of......

in the affidavit submitted with the application form ‘that the promoters & directors of the company have Exact n et worth not furnished; instead a general statement provided. Net worth of applicant is distinct from that of promoters/directors. Performance Audit Report on “Land Acquisition and......

is an integral process that is effected by an entity’s management and personnel and is designed to provide reasonable assurance that the following general objectives are being ac hieved:  Fulfilling accountability obligations;  Complying with applicable laws and regulations;  Executing......

2009 -10/Builder plots I . 6 From Stamp & Registration De partment and legal opinion . 7 The committee consisted of Deputy General Manager (Commercial), Chief Architect and Town Planner, Finance Controller, Administrative Officer, Chief Legal Advisor and OSD ( M) 8 Approx. ` 21.43 crore worked......

In continuation of this , D irector General, Stamp and Registration directed NOIDA to identify the properties which are covered under CIS so that the stamp duty payable to the Government can be recovered. Thus, the withdrawal of the earlier GO by GoUP confirms the audit contention of loss of......

District Magistrate (Land Acq uisition) AoA Article of Association AS Accounting Standards CA Chartered Accountant CAG Comptroller and Auditor General of India CATP Chief Architect and Town Planner CBS CBS International Projects Limited CEO Chief Executive Officer CII Cost I nflation Index......

iii PREFACE Thi s Report of the Comptroller and Auditor General of Ind ia for the year ended March 2020 has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the......

TABLE OF CONTENTS Reference to Particulars Paragraph (s) Page (s) Preface iii Overview v – viii CHAPTER -I: GENERAL Introduction 1.1 1 Trend of receipts 1.2 1 Follow up on the Audit Reports -summarised position 1.3 6 Response of the Government /Depar......

Replies of other Departments have not been received. Some of the major findings are mentioned below: Chapter -I: General Total receipts of the Government of Ut tar Pradesh for the year 2019 -20 were ` 3,66,393.18 crore, of which, ` 2,04,530.91 crore (55.82 per cent ) constituted the State’s......

Rule 23(1) of the UPMMC Rules, 1963 stipulates that the State Government may by general or special order declare the areas which may be leased out by auction . Further, Rule 23(3), stipulates that on such declaration, Chapter II I4 of the said Rules shall not apply to the area in respect of......

business r ules in both the IT billing system s are discussed in succeeding paragraphs : Non -enhancement of contracted load 4.2.1 Clause 7 (ii) of General provisions of Rate Sc hedule provides that if the consumer is found to have exceeded his load from contracted load/demand for continuous......

The Report has been prepared for submission to the Governor of Uttar Pradesh under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 as amended from time to time. The accounts of Government companies (including companies deemed to be......

Executive Summary v-viii Chapter I : Introduction 1.1 -1.10 1-9 Chapter II : IT enabled Energy Accounting and Auditing 2.1 -2.9 11-21 Chapter III : General Control s 3.1 -3.10 23-33 Chapter IV : Application Control s 4.1 -4.2 .12 35 -49 Chapter V: Input Control s and Validation Checks 5.1 -5.3......

(Paragraph s 2.1 to 2.9) General Controls The Com pany did not formulate and adopt essential IT policies with respect to Human Resource responsible for managing IT activities, Document Retention, IT Security, Business Continuity and Disaster Recovery Plan. It also failed to ensure genuineness/......

W ith a view to assess the implementation of IT billing systems, the existence of general controls, adequacy of operational controls and mapping of business rules in IT billing systems by the Co mpany and DISCOMs , documents were examined and discussion s with the Management of the Company......

06 of 2016 on Public Sector Undertakings (PSUs) of the Comptroller and Auditor General of India for the year ended March 2016 4, Government of Uttar Pradesh. The Performance Audit 1 The various modules available in MB C are New Connection, Metering, Billing, Collection, Disconnection, and......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submission to t he Governor of Himachal Pradesh under article 151 of the......

Himachal Pradesh Tax Administration System HoD Head of the Department HP Himachal Pradesh HPLR Himachal Pradesh Lease Rules HPGST Himachal Pradesh General Sales Tax HPVAT Himachal Pradesh Value Added Tax HPMVR Himachal Pradesh Motor Vehicle Rules HPMVT Himachal Pradesh Motor Vehicles Taxation......

Shimla (RITU DHILLON) The Principal Accountant General (Audit), Himachal Pradesh Countersigned New Delhi (GIRISH CHANDRA MURMU) The Comptroller and Auditor General of......

0058- Stationery and Printing 11.30 12.04 6. 0071-Contributions & Recoveries towards Pension and o ther 27.60 12.02 7. 0075-Miscellaneous general services 20.76 5.17 8. 0202-Education, Sports, Art and culture 214.59 238 .59 9. 0210- Medical and public health 12.02 24.79 10. 0211- Family......

The Report of Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020 Government of Himachal Pradesh Report No. 5 of the year......

i TABLE OF CONTENTS DESCRIPTION Reference to Paragraph Page Preface iii Overview v-vii CHAPTER-I: GENERAL Trend of revenue receipts 1.1 1-5 Analysis of arrears of revenue 1.2 5-6 Arrears in assessments 1.3 6-7 Evasion of tax 1.4 7-8 Refund cases......

I General The total revenue receipts of the Government for th e year 2019- 20 was ` `` ` 30,745.36 crore as compared to ` `` ` 30,950.28 crore during the previous year. Out of this, 33 per cent was raised through tax revenue ( ` `` ` 7,626.78 crore) and non-tax revenue ( ` `` ` 2,501.50......

The Inspector General of Registration (IGR) is the Head of the Revenue Depar tment who is assisted by Deputy Commissioners (Collectors) and Sub-Registrars (SRs) respectively. He is empowered with the task of superintendence and administration of regis tration work. For levy and collection of......

It recogni zes the interests of its stakeholders and the general community at large by covering sustaina bility, social impact and ethics. The concept of CSR rests on the ideology of give and ta ke. Companies take resources in the form of raw materials, human resources etc., from t he society.......

0.007 0.00 0 0.00 0.00 0.00 0.00 0.00 0.007 0.007 Total 55.83 0.00 828.34 44.93 50.55 13.90 19.84 0.00 106.38 106.38 Manufacture 11 Himachal Pradesh General Industries Corporation Limited 2018-19 2019-20 7.16 2.97 56.02 56.96 32.75 6.97 10 .06 0.21 42.88 39.91 Total 7.16 2.97 56.02 56.96 32.75......

31 Himachal Worsted Mills Limited (Inactive Company). General Purpose Financial Report on SPSEs for the year ended 31 March 2020 22 This Report includes results of SPSEs (Other than P ower Sector) based on their latest accounts received till 31 December 2020. The SPSEs are controlled by the......

CHAPTER – III OVERSIGHT ROLE OF CAG 37 CHAPTER-III Oversight Role of CAG 3.1 Audit of State Public Sector Enterprises 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)......

INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES 1 Introduction Functioning of State Public Sector Enterprises 1 General State Public Sector Enterprises (SPSEs) consist of State Government Companies and Statutory Corporations. SPSEs are established to c arry......

One Dividend declared Nil Total Assets ₹19,336.49 crore Turnover ₹6,622.45 crore Net worth* ₹1,438.45 crore Accumulated loss ₹1,704.12 crore General Purpose Financial Report on SPSEs for the year ended 31 March 2020 8 below provides the details of turnover of the Power Sector SPSEs and......

The Ind AS were modelled on IFRS which were different from the Indian Generally Accepted Accounting Principles (IG AAP) framework mainly in three key aspects i.e. fair valuation, substance over leg al form and emphasis on the Balance Sheet. These Ind AS are mandatorily to be adopted b y......

GLOSSARY OF ABBREVIATIONS Glossary 107 Glossary of Abbreviations ACS Average Cost of Supply ADB Asian Development Bank AGM Annual General Meeting ARR Average Realisable Revenue BHEL Bharat Heavy Electricals Limited BoDs Board of Directors BSMDA Bus Stands Management and......

(Paragraph 2.2) General Purpose Financial Report on SPSEs for the year ended 31 March 2020 viii Dividend Payout by SPSEs Out of the profit making SPSEs, only seven were eli gible to declare dividend. However, only three SPSEs declared/paid dividend of ₹2.25 crore and remaining four profit......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 Government of Himachal Pradesh Report No. 4 of the year 2021 General Purpose Financial Report of......

v Preface The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Sect ion 143(5) to 143(7) of the Companies Act, 2013 read with Section 19 of the CAG ’s (Duties,......

Accountant General (Audit). It was noted that no rules have been framed by the Government of Himachal Pradesh for accounting of labour cess and no sub head has been provided by the Government for booking and collection of labour cess. The Labour C ess collected is being levied at the rate......

APPENDICES 117 Appendix-1 (Reference: Paragraph 1.1; Page 1) State Profile A General Data Sr. No. Particulars Figures 1. Area 55,673 Sq. km. 2. Population A As per Census (2001) 0.61 crore B As per Census (2011) 0.69 crore......

The economic activit y is generally divided into Primary, Secondary and Tertiary sectors. The Primar y sector mainly corresponds to Agricultural activities along with other economic a ctivities of primary nature viz. forestry, animal husbandry, fishing and mining. The Secondary Sector......

lakh) Source: Appropriation Accounts Grant/ Appropriation Head of Accounts Expenditure Name of Schemes/Sub Heads Charged 5 2053-00-093-01-S00N 1.20 General Establishment Voted 11 2401-00-109-32-C90N 207.30 National Bamboo Mission 2401-00-109-32-S10N 23.03 National Bamboo Mission......

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2020 GOVERNMENT OF HIMACHAL PRADESH Report No. 3 of the year......

SECTION -A GENERAL SOCIAL AND ECONOMIC SECTORS E Chapter-I: Introduction CHAPTER-I INTRODUCTION F Audit Report (General, Social and Economic Sectors) for the......

Chapter-IV: General K SECTION -BREVENUE SECTOR Audit Report (Performance and Compliance Audit) for the year ended March 2020 L Chapter-IV: General M......

Overview C OVERVIE w Audit Report (Performance and Compliance Audit) for the year ended March 2020 D OVERVIEw Section A: General, Social and Economic Sectors This section of Report of the Comptroller and Auditor General of India on the General, Social and Economic......

March 2020 x CHAPTER-VIII Oversight Role of C AG on Accounts of SPSE s 8.1 Audit of State Public Sector Enterprises (SPSEs) Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a State Government Company and State Government Controlled Other Company under Section 139......

&' +    '' , $*  ---*..  *.. /./0 /           Audit Report of the Comptroller and Auditor General of India(Performance and Compliance Audit) for the year ended 31 March 2020 Government of Bihar Report No. 5 of the year 2021 TABLE OF......

Further, the time allowed for submitting the tender was only seven days against the stipulated 21 days as prescribed under Rule 150 of General Financial Rules, 2005. The specifications/detailed information of the equipment required by the KSDSU and the material supplied by the firm were......

for the year ended\ March 2019 Appendix-1.1 (Refer: Paragraph-1.3; Page-2) Statement showing Outstanding Inspection Reports/Paragraphs (` in crore) General Sector Social Sector Economic Sector Year No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount......

Regarding absence of equipment and materials, the General Manager (WATCO) stated (September 2020) that action is being taken to procure required instruments and materials for conducting specified tests. 2.1. 3.4 Frequency of w ater sample testing of sources and distribution system As per......

I: Overview 1.1 Introduction This Report covers matters arising out of the audit of State Government Departments and Autonomous Bodies under the General and Social Sectors during 2019 -20 . The primary purpose of this Report is to bring to the notice of the Legislature s the important......

Appendices 79 Appendix 1.1 (Refer Paragraph 1.2) Statement showing Audit jurisdiction of Accountant General ( General and Social Sector Audit ), Odisha during 2019 -20 Sl. No. Names of the Departments Sl. No. Public Sector Undertakings 1 Under......

Glossary 109 Glossary of abbreviations AG Accountant General AWC Anganwadi Centre AWW Anganwadi Worker BDA Bhubaneswar Development Authority BDO Block Development Officer BIS Bureau of Indian Standards......

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