Audit Reports

department, Commissioner of Land Revenue heads the R&DM department, Director of Mining & Geology heads the Mining & Geology department and Inspector General of Registration heads the Registration department. In the SGSTD, the Commissioner is assisted by ACSTs and some of the ACSTs act as RR......

(iii) Preface This Report of the Comptroller and Auditor General of India is prepared for submission to the Governor under Article 151 of the Constitution of India for being laid before the State......

Thiruvananthapuram, (K. P. ANAND) The 29 March 2021 Principal Accountant General (Audit II) , Kerala Countersigned New Delhi, (GIRISH C HANDRA MURMU ) The 05 April 2021 Comptroller and Auditor General of......

(i) TABLE OF CONTENTS Particulars Paragraph Page Preface (iii) Overview (v) CHAPTER–I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Analysis of cases in which stay was granted 1.3 4 Arrears in......

Some of the major findings are mentioned below: I. General . Total revenue receipts of the State Government for the year 2018 -19 amounted to ` 92,854.48 crore against ` 83,020.14 crore for the previous year. 67 per cent of this was raised by the State through ta x revenue (` 50,644.11......

17 CHAPTER -II GST, TAXES/VAT ON SALES, TRADE ETC. 2.1 Tax administration . Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT)/Good s and Services Tax (GST) laws and rules made thereunder are administered at the......

JEC Joint Excise Commissioner 21. KBT Rules Kerala Building Tax Rules 22. KSGST Kerala State Goods and Services Tax 23. KGST Kerala General Sales Tax 24. KLT Act Kerala Land Tax Act 25. KRR Act Kerala Revenue Recovery Act 26. KSRTC Kerala State Road Transport Corporation 27. KMVT Kerala Motor......

2.1.1 Organisational setup The Vice-Chancellor (VC) is the principal executive and academic officer of the University. General Council, Executive Committee, Academic Council, Faculties and Board of Studies are the ‘Authorities of the University’ . The VC is assisted by Registrar,......

NIL NIL 01(20) 01(20) Total IR 922 Total Paras 4,195 Initial replies not received (IR(Para)) 214(1,452) Appendices 53 Appendix 2.1 Composition of the General Council (Reference: Paragraph 2.1.1- Page: 6) Sl. No. Designation Ex-Officio members 1 The Chancellor; 2 The Pro-Chancellor; 3 The......

Deoxyribo Nucleic Acid DoE Director of Extension DPR Detailed Project Report DUS Distinctiveness, Uniformity and Stability EE Executive Engineer GA General Administration GI Geographical Indication GoI Government of India GoK Government of Kerala GPF General Provident Fund ICAI Institute of......

Description Page 1.1 Year-wise break up of outstanding Inspection Report s (IRs) as on 30 June 2019 51 2.1 Composition of the General Council 53 2.2 Composition of the Executive Committee 55 2.3 Composition of the Academic Council 56 2.4 Posts of Teaching Staff not having Statutes 57 2.5......

The Audit is conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

Total (1) (2) (3) (4) 5(a) 5(b) 5(c) 5(d) 6(a) 6(b) 6(c) 6(d) Finance Corporation Limited 99 Kerala State Welfare Corporation for Forward Communities General Adm inis - tration November - 2012 20.3 0 … … 20.3 0 ... … … ... 100 Vision Varkala Infrastructure Development Corporation Limited......

[1] Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) in Kera la consist of State Government C ompanies and Statutory Corporations. The State PSUs are......

Chapter IV- Functioning of State Public Sector Undertakings (other than power sector) [71] were informed regularly (twice a year) by the Accountant General (Economic & Revenue Sector Audit), Kerala, the number of accounts in arrears was still on the higher side. In addition, this issue was also......

Corporations for the year ended 31 March 2019 and has been prepared for submission to the Government of Kerala under 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 (including......

of Power Sector Undertakings 1.19 Only one Power Sector Undertaking 15 forwarded its one audited account s for the year 2017 -18 to the Accountant General during the period from 1 October 20 18 to 30 September 201 9. This account was not selected for supplementary audit and the Statutory......

Thiruvananthapuram, The 23 March 2021 (K. P. ANAND) Princip al Accoun tant General ( Audit II ) , Kerala Countersigned New Delhi, ( GIRISH CHANDRA MURMU ) The 05 April 2021 Comptroller and Auditor General of......

Development Finance Corporation Limited Housing 0.82 … 10.27 … -9.45 … … … 88 Kerala State Welfare Corporation for Forward Communities General Admn 20.3 0 … 20.29 … 0.01 … … … 89 Vision Varkala Infrastructure Planning and Economic Affairs 6.75 … 10.73 … -3.98 … …......

1 CHAPTER I INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audit of Government Department s and Autonomous Bodies. Compliance Audit refers......

No . Department 2014 -15 2015 -16 2016 -17 2017 -18 Total 1. Higher Education - 1 2 - 3 2. General Administration - 2 - - 2 3. Local Self -Government 1 - 1 - 2 4. Labour - - 1 - 1 5. General Education - - - 1 1 6. Cooperation - - - 1 1 7. Consumer Affairs - - - 1 1 8. Housing - - - 1 1 9. Home -......

1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Principal Accountant General ( Audit - I) 1.4 3 Planning and conduct of audit 1.5 3 Organisation, devolution, finances and accountability framework of Local Self......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 9 is prepared for submission to the Governor of Kerala under Article 151 of the Constitution for......

vii O VERVIEW This Report of the Comptroller and Auditor General of India includes 10 Compliance Audit paragraphs including instances of misappropriation/ fraud, lapses in internal control, loss of......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year e nded 31 March 2019 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution......

The above inte rpretation was upheld (August 2015) by the Advocate General on a reference made by the Public Accounts Committee, Bihar. and O.M. No. L-11011/47/2011-1A.II(M), dated 24.06.2013 issued by Ministry of Environment and Forest, Government of India, environmental clearance is required......

form AA Assessing Authority ACST Assistant Commissioner of State Taxes ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BE Budget Estimates BMMC Rules Bihar Minor Mineral Concession Rules BMVT Act Bihar......

g Chapter-1: General CHAPTER 2 COMMERCIAL TAXES h Audit Report (Revenue Sector) for the year ended 31 March 2019 CHAPTER-2: COMMERCIAL TAXES 2.1 Tax......

TABLE OF CONTENTS Paragraph Page Preface iii Overview v Chapter - 1: General Trend of receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Follow up on Audit Reports – summarised position 1.3 8 Response of the......

year ended 31 March 2019 OVERVIEW This Report contains 12 paragraphs and one Detailed Compliance Audit on levy of the Report is summarised below: 1. General The total receipts of the Government of Bihar for the year 2018-19 amounted to 1,31,793.45 crore, of which revenue raised by the State......

i Chapter-1: General CHAPTER 3 REVENUE AND LAND REFORMS j Audit Report (Revenue Sector) for the year ended 31 March 2019 CHAPTER-3: REVENUE AND LAND REFORMS 3.1......

-11 Overview Overview Page 1 Chapter I - Overview About this Report This Report of the Comptroller and Auditor General of India (CAG) c ontains matters arising from audit of accounts and transactions of various Department s of Government of Andhra Pradesh,......

182 CAGR = {(Value of 2018-19/Value of 2014 -15) 1/4 years -1}*100 183 CAGR of GSDP = 1/4 -1}*100 184 CAGR of Turnover = , ,208.18 ) 1/4 -1}*100 General, Secto Page 74 Investment in PSUs (Non-Power Sector) The State PSUs function as instruments of the State Government to provide certain......

an entity or a group of entities) complies in all material respects with the applicab le laws, rules, regulations, established codes, etc ., and the general principles governing sound public f inancial management and the conduct of public officials. Compliance Audit of the Departments of......

Page vii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Andhra Pr adesh for being laid before the......

93 PSUs in AP (including 90 Government C ompanies and three Statutory Corporations 156 ) under the audit jurisdiction of the Comptroller and Auditor General of India (CAG). Of these, 73 were working PSUs and 20 were inactive157 . None of the PSUs was listed on the stock exchange(s). The status of......

Page i Subject Reference to Paragraph Page Preface vii Overview About this Report 1.1 1 Profile of General, Social and Economic Sectors 1.2 1 Office of Principal Accountant General (Audit) 1.3 2 Authority for Audit 1.4 3 Planning, conduct of audit......

Authority APLMA Andhra Pradesh Land Management Authority BG Bank Guarantee BR Brahmananda Reddy CA Collecting Agents CAG Comptroller and Auditor General CEO Chief Executive Officer CPWD Central Public Works Department CSR Corporate Social Responsibility CTD Commercial Tax Department DCTO......

Comments on Accounts of Power Sector PSUs Four Power Sector PSUs forwarded six 180 audited annual accounts to the Principal Accountant General during 1 October 2018 to 30 September 2019, of which, five w ere selected for supplementary audit. The Audit Reports of Statutory A uditors and......

Audit has been conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Report contains one Performance Audit on “Functioning of Prohibition and Excise Department ” and 18 compliance audit paragraphs with a tax effect of ₹89.77 crore.......

Energy Taxes and duties on Electricity 47 106 749 5. Endowments -- 72 841 47 Total 5,439 22 ,809 5,042 Source: Records of Office of Accountant General (Audit), Andhra Pradesh Appendix 1.2 (Reference to paragraph 1.9.7, Page 12) Status of Audit recommendations relating to Reports tabled in 2011-......

Page iii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the......

Their reply has not been received (December 2020) . ( CHANDA M. PANDIT) Hyderabad Accountant General (Audit) The Andhra Pradesh Countersigned New Delhi (GIRISH CHANDRA MURMU) The Comptroller and Auditor General of India 19 MAR 2021 22 MAR......

Audit has been conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Report contains one Performance Audit on “Functioning of Prohibition and Excise Department ” and 18 compliance audit paragraphs with a tax effect of ₹89.77 crore.......

Energy Taxes and duties on Electricity 47 106 749 5. Endowments -- 72 841 47 Total 5,439 22 ,809 5,042 Source: Records of Office of Accountant General (Audit), Andhra Pradesh Appendix 1.2 (Reference to paragraph 1.9.7, Page 12) Status of Audit recommendations relating to Reports tabled in 2011-......

Their reply has not been received (December 2020) . ( CHANDA M. PANDIT) Hyderabad Accountant General (Audit) The Andhra Pradesh Countersigned New Delhi (GIRISH CHANDRA MURMU) The Comptroller and Auditor General of India 19 MAR 2021 22 MAR......