Audit Reports

Appendices State Finances Audit Report for the year 2018-19 85 Appendix - 1.1 Part A A brief Profile of Tripura (Reference: Paragraph No. 1.1) A. General Data Sl. No. Particulars Figures 2001 census 2011 census 1. Area (in sq. kms) 10,491.69 2. Population 31,99,203 35 lakh (2008) $ 36,73,917......

prices was ` 1,25,639 (Advance) in 2018-19, which was lower than the all India average of ` 1,42,719 as well as the average of the SCS of ` 1,37,174. General and financial data relating to the State ar e given in Appendix-1.1 1.2 Basis and Approach to State Finances Audit Repo rt In terms of......

2.5 Impact of non-surrender of savings As per Rule 62 (1) of General Financial Rules, 2017 , the departments incurring expenditure are required to surrender the Grants/Ap propriations or portion thereof to the Finance Department as and when the savings are anti cipated before the close of the......

Nor were proper explanations provided to the Accountant General (A&E) for variat ions in expenditure vis-à-vis allocations. Departments were not cautioned against persistent s avings; nor were their budgets varied in accordance with their ability to absorb the allocat ions. (Chapter 2) ix 2.3......

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 GOVERNMENT OF TRIPURA Report No. 1 of......

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 Meghalaya under Article 151 of the......

The Inspector General of Stamps is the administrative head of the Department . There are District Registrars/ Sub-registrars at the district level for levy and c ollection of stamp duty and registration fee. 6.2 Results of Audit Test check of the records of four units out of nine......

Glossary 89 Glossary Chapter I- General ACM Audit Committee Meeting ATN Action Taken Note BE Budget Estimate C&AG Comptroller and Auditor General GoI Government of India GoM......

OVERVIEW V The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2019 (Government of Meghala ya) is brought out in six chapters. The Report contains a......

I Table of Contents Para Caption Reference Paragraph Page(s) Preface iii Overview v-ix Chapter I- General Trend of Revenue Receipts 1.1 1 Analysis of Arrears of Revenue 1.2 3 Arrears of VAT Assessments 1.3 4 Evasion of Tax Detected by Department......

Similar nature of the observations were brought to the notice of the Department in the Audit Report of the Comptroller and Auditor General (Revenue Sector) for the year ended 31 March 2016 under the Performance Audit of “Functioning of Transport Department”. The fact that these......

At the field level, there are 20 Divisions, each he aded by a Divisional Forest Officer (DFO). DFOs are responsible for general administrat ion, enforcement of the Forest Acts and Regulations, implementation of various sch emes and monitoring of forest activities. Range Officers (ROs) assist......

prices was C 1,25,639 (Advance) in 2018-19, which was lower than the all India average of C 1,42,719 as well as the average of the SCS of C 1,37,174. General and financial data relating to the State are given in Appendix-1.1 1.2 Basis and Approach to State Finances Audit Report In terms of Article......

Most of the Government activities are well defined in the List of Major and Minor Heads of Accounts of Union and States issued by the Controller General of Accounts. The Controlling Officers are to ensure that operation of omnibus Minor Head ‘800-Other Receipts/ Other Expenditure’ is......

2.5 Impact of non-surrender of savings As per Rule 62 (1) of General Financial Rules, 2017, the departments incurring expenditure are required to surrender the Grants/Appropriations or portion thereof to the Finance Department as and when the savings are anticipated before the close of the......

Nor were proper explanations provided to the Accountant General (A&E) for variations in expenditure vis-à-vis allocations. Departments were not cautioned against persistent savings; nor were their budgets varied in accordance with their ability to absorb the allocations. (Chapter 2) ix 2.3......

norm for 500 BDH Essential for 1000 BH (STNM) (pro rata) Availability at STNM Shortfall (-) Excess (+) a b c d = 2xc e f I Specialist Services 1. General Medicine 5 10 6 -4 2. Gynaecology & Obstetric 6 12 6 -6 3. Paediatrician 5 10 5 -5 4. Orthopaedics 2 4 3 -1 5. Surgeon 4 8 3 -5 6.......

 Vital specialists in departments of General Surgery and Radiology were not in position in both test-checked DHs. Hence cases req uiring services of a General Surgeon could not be managed in the two DHs and wer e referred to higher medical centres at Gangtok. Against requirement of two anae......

(Paragraph 4.4) Operation Theatre Services and Emergency Department Major surgery cases in General OTs of test checked DHs were not performed as no Surgeon and radiologist were available in the DHs f or handling such cases. Major surgeries, had to be referred to the tertiary care facility at......

5.3 Cleaning Services 5.3.1 Cleanliness in DHs There were separate wash-rooms for male and female patients in the wards. Generally, the washrooms had running water and were regularly cleaned. Cleanliness and proper upkeep was found wanting in the Paediatric ward of Gyalshing DH. The water......

iii PREFACE This Standalone Report of the Comptroller and Auditor General of India containing the results of Performance Audit of Select District Hospitals in Sikkim for the period 2014-19 has been prepared for......

The primary reasons for inadequacy of the health servic es are hilly and difficult terrain, insufficient budgetary outlay on health, shortage o f generalist and specialist doctors and other medi-care personnel and absence/ shortage of sophisticated diagnostic equipment, limited presence of......

(SUSHIL KUMAR) Gangtok The Principal Accountant General (Audit), Sikkim Countersigned (GIRISH CHANDRA MURMU) New Delhi Comptroller and Auditor General of India......

Report of the Comptroller and Auditor General of India for the year ended March 2019 Performance Audit of Select District Hospitals in Sikkim Government of Sikkim Report No. 1 of......

The State’s Gross Domestic Product (GSDP) in 2018-19 at current prices was ` 26,786 crore. General data relating to the State as well as inter state financial data of the North Eastern Region States is given in Appendix 1.1 (Part-A). 1.2 Gross State Domestic Product Trend Analysis The trends......

time within which the money must be spent, or otherwise, the sanctioning authority shall be primarily responsibl e for certifying to the Accountant General, where necessary, the fulfilment of conditi ons attaching to grant, unless there is any special rule or order to the contrary. Further, Rule......

State Finances Audit Report of the Comptroller and Auditor General of India For the year ended March 2019 Government of Sikkim Report No. 1 of......

the year 2018-19, all the Controlling Officers reconciled the Government receipts and expenditure with the figures in the books of th e Accountant General. However, the practice of not furnishing UCs in a ti mely manner resulted in pendency of large number of UCs. At the end of March 2019, 110......

for submission to the Government of Odisha for laying before the State Legislature under provisio ns of Section 19A of the Comptroller and Auditor General’s (Duties, Pow ers and Conditions of Service) Act, 1971, as amended from time to tim e. Audit of the accounts of Government Companies is......

CHAPTER-I INTRODUCTION Introduction Functioning of State Public Sector Undertakings General 1.1State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are esta blished to......

Out of nine power sector companies, five companies forwarded fiv e audited accounts for the years 2017-18 and 2018-19 to the Principa l Accountant General during 1 October 2018 to 30 September 2019. All five accounts were selected for supplementary audit. The Audit Reports of statutory auditors......

Comments on Accounts of State PSUs (Non-Power Sector) 4.25 Thirty three working companies forwarded 41 audited accounts to the Principal Accountant General during the period from 1 October 2018 to 30 September 2019. Of these, 17 accounts were selected for supplementary audit. The Audit Reports......

GLOSSARY Sl. No. Abbreviation Description 1. A&FED Agriculture and Farmers’ Empo werment Department 2. AG Accountant General 3. APICOL Agricultural Promotion and Investment Corporation of Odisha Limited 4. ATNs Action Taken Notes 5. AT&C Aggregate Technical and......

The financial statements of Government Companies are audited by the Statutory Auditors appointed by the Comptrolle r and Auditor General of India (CAG). These financial statements are also s ubject to supplementary audit by the CAG. As on 31 March 2019, Odisha had 82 State Public Sec tor......

[ Bhubaneswar The 18 February 2021 (BIBHUDUTTA BASANTIA) Principal Accountant General (Audit-II), Odisha Countersigned New Delhi The 19 February 2021 (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xiv INTRODUCTION CHAPTER-I FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS General 1.1 and 1.2 1-2 Accountability framework 1.3 and 1.4 2-3 Submission of accounts by PSUs 1.5 and 1.6 3 Investment by Government of Odisha in......

Audit Report No. 2 on Public Sector Undertakings for the year ended 31 March 2019 Undue deviation from contractual terms 3.1.6.3 As a general prudence, subsequent modifications to contracts were allowed only when it was mutually beneficial. However, while the EPC contracts were under execution,......

Appendices 79 Appendix 1.1 (Refer Paragraph 1.2) Statement showing Audit jurisdiction of Accountant General (General and Social Sector Audit), Odisha Sl. No. Departments Autonomous Bodies/ Public Sector Undertakings 1 1. Odia Language Literature......

0072 0070 0041 0073 0065 0074 0077 0054 0073 0032 0047 20220074 0070 2022 0072 0069 This Paragraph is an excerpt from the Audit Report No.5 of 2020 General & Social Sector , Government of Odisha. The full Report can be accessed through https://cag.gov.in/en/audit-......

All the Registration offices and the Inspect or General of Registration (IGR) are linked to the e-Registration database throu gh Odisha State Wide Area Network (OSWAN) and Virtual Private Network (VPN). All the Audit Report on Revenue Sector and Economic Sector for the year ended 31 March 2019......

OVERVIEW OVERVIEW Part-A Departments and Entities under Revenue Sector I. GeneralThis part of the Report contains 21 paragraphs including one detai led Compliance Audit on Establishing Rural Connectivity through Biju Gaon......

5.4.2.2 Non/ Irregular issue of route permits Rule 75(6) of Odisha Motor Vehicles (OMV) Rules, 1993 stipulate s that the Transport Authority may, by general order, direct that every stage carriage60 60 As per Section 2(40 & 47) of the Motor Vehicles Act, 1988 ‘Stage Carriages’ means a motor......

CHAPTER - VIIIntroduction Chapter VII Introduction 7.1 About this part of the ReportThis part of the Report of the Comptroller and Auditor General of India (CAG) on Economic sector of Government of Odisha re lates to observations arising fro m Compliance audit of Government Departments.......

OVERVIEW OVERVIEW Part-A Departments and Entities under Revenue Sector I. GeneralThis part of the Report contains 21 paragraphs including one detai led Compliance Audit on Establishing Rural Connectivity through Biju Gaon......

5.4.2.2 Non/ Irregular issue of route permits Rule 75(6) of Odisha Motor Vehicles (OMV) Rules, 1993 stipulate s that the Transport Authority may, by general order, direct that every stage carriage60 60 As per Section 2(40 & 47) of the Motor Vehicles Act, 1988 ‘Stage Carriages’ means a motor......

CHAPTER - VIIIntroduction Chapter VII Introduction 7.1 About this part of the ReportThis part of the Report of the Comptroller and Auditor General of India (CAG) on Economic sector of Government of Odisha re lates to observations arising fro m Compliance audit of Government Departments.......

OVERVIEW OVERVIEW Part-A Departments and Entities under Revenue Sector I. General This part of the Report contains 21 paragraphs including one detailed Compliance Audit on Establishing Rural Connectivity through Biju Gaon......

All the documents registered are scanned and stored in a Central server by the Registration offices. All the Registration offices and the Inspector General of Registration (IGR) are linked to the e-Registration database through Odisha State Wide Area Network (OSWAN) and Virtual Private Network......

5.4.2.2 Non/ Irregular issue of route permits Rule 75(6) of Odisha Motor Vehicles (OMV) Rules, 1993 stipulates that the Transport Authority may, by general order, direct that every stage carriage 60 60 As per Section 2(40 & 47) of the Motor Vehicles Act, 1988 ‘Stage Carriages’ means a motor......

CHAPTER - VII Introduction Chapter VII Introduction 7.1 About this part of the Report This part of the Report of the Comptroller and Auditor General of India (CAG) on Economic sector of Government of Odisha relates to observations arising from Compliance audit of Government Departments.......