Audit Reports

3.1.5.1 Statutory Audit/ Supplementary Audit Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG) audit the financial statements of a Government Comp any. In addition, CAG conducts the supplementary audit of these financial statemen ts under the provisions of......

Assistant Engineer Managing Director, Meghalaya Tourism Development Corporation Limited Deputy Managing Director Superintending Engineer General Managers, Chartered Accountant & Company Secretary Additional Secretary Audit Report on Social and Economic Sectors for the year ended 31......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Meghalaya under Artic le 151 of the Constitution of India. The Report contains......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on Social and Economic Sectors for the year ended 31 March 201 9 GOVERNMENT OF MEGHALAYA Report No. 1 of 20......

Report of the Comptroller and Auditor General of India on Social and Economic Sectors for the year ended 31 March 2019 GOVERNMENT OF MEGHALAYA Report No. 1 of......

According to the existing arrangements, draft audit findings are sent by the Accountant General (Audit) to the concerned Secretaries of the State Government with a request to furnish replies within six weeks. In respect of tw o compliance audit paragraphs in this report, no response was received......

Attention is also drawn to the Comptr oller & Auditor General of India’s comments in their earlier Audit Report 6 on the failure of the Department to enforce bond conditions. Thus, the condition of Surety Bon d was merely on paper and the State has not addressed the shortage of doctors in......

set up of Health and Family Welf are Department of Government of Meghalaya is given in the following chart: 1 SRS is being conducted by the Registrar General an d Census Commissioner of India, Ministry of Home Affairs for arranging, conducting and analysin g the results of demographic surveys. 21......

Availability of separate space for storage of phenyl, bleaching powder and other poisonous medicines to avoid/ prevent contamination with general medicines. In all the test-checked district drug warehouses, n o separate space/area for storage of Phenyl, bleaching powder and other poisonous......

PREFACE This Stand Alone Report of the Comptroller and Auditor General of India containing the results of Performance Audit of Sele ct District Hospitals in Meghalaya for the period 2014-19 has been prepared for......

serve in State Hospitals nor had they taken positive measures to incentivise the doctors to join government servi ce, resulting in acute shortage of general and specialist doctors in the State and the test checked districts. As regards Nursing Staff, based on the IPHS norms, there was a 22 per......

(SHEFALI S. ANDALEEB) Shillong Accountant General (Audit), Meghalaya The Countersigned (GIRISH CHANDRA MURMU) New Delhi Comptroller and Auditor General of India......

Report of the Comptroller and Auditor General of India on Performance Audit of Select District Hospitals in Meghalaya for the year ended 31 March 2019 GOVERNMENT OF MEGHALAYA Report No.......

ANC involves general and abdominal exam ination 28 and laboratory investigations to monitor pregnancies, management o f complications, such as Reproductive Tract Infection (RTI)/ Sexually Transm itted Infection (STI) and comprehensive abortion care. Early detection of com plications during......

crore) Receipts Disbursements 2016 -17 2017 -18 2018 -19 2016 -17 2017 -18 2018 -19 Section A – Revenue Account 2 Tax Revenue 48,408 56,520 64,674 General Services 25,125 30,872 34,199 Non -Tax Revenue 9,782 7,825 10,007 Social Services 35,286 37,260 39,721 Share of Union Taxes/Duties 14,876......

Appendices Appendix 1.1 Profile of Telangana (Refer paragraph on State Profile, page 1) A General Data Sl. No Particulars Figures 1 Area 1,11,851 sq. km 2 Population - a. As per 2001 Census 3.10 crore b. As per 2011 Census 3.5 0 crore 3......

Chapter 2 Financial Manag ement and Budgetary Control The Comptroller and Auditor General of India performs the audit of Appropriations to ascertain whether the expenditure actually incurred under various Grant s underlying the......

Contingent Bills AHCT Arogyasri Health Care Trust ATB Auction Treasury Bill BE Budget Estimates BPL Below Poverty Line CAG Comptroller and Auditor General of India CCO Chief Controlling Officer CDP Constituency Development Programme CEO Chief Executive Officer CGST Central Goods and Services......

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

by Autonomous Bodies None of the 24 Autonomous Bodies, which were to submit their Annual Accounts for certification to Comptroller and Auditor General of India submitted their Annual Accounts in time. There were delays ranging from one to nine years in submission of accounts. Hyderabad......

This Report has been prepared for submission to the Govern ment of Telangana State under the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 for being laid before the State Legislature. It deals with the results of audit of......

income of `60.12 crore due to suspension of operations of a Power Station, impact (loss of `52.40 crore) due to transition of accounts from Indian Generally Accepted A ccounting Principles to Ind ian Accounting Standards were the reasons for difference between estimates and actual tax......

in Telangana (including 79 Government Companies and three Statutory Corporations) were under the audit jurisdiction of the Comptroller & Auditor General of India (CAG). Of the 82 PSUs, eight PSUs relate to Power Sector and 74 relate to sectors other than Pow er including seven Government......

3.11 Comments on Accounts of PSUs (Non -Power Sector) Twenty -eight working c ompanies forwarded 34 audited accounts to the Accountant General (Audit) , Telangana during the period from 1 October 2018 to 30 September 2019. Of these, 26 accounts were selected for supplementary audit and Non......

Affairs, Food & Civil Supplies 18.03.2015 0.00 1.35 0.00 0.00 1.35 0.00 393.78 5.41 399.19 14 Telangana State Film Development Corporation Limited General Administration (I&PR) 01.09.2017 0.00 0.05 0.00 0.00 0.05 0.00 0.00 0.00 0.00 15 Telangana State Forest Development Corporation L imited......

The financial statements of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These financial statements are also subject to supplementary audit b y the CAG. As on 31 March 2018, Telangana had 75 State Public Sector......

He was assisted by three General Managers. The STPP did not 32 51.096 per cent by State Government, 48.902 per cent by Government of India and 0.002 per cent by private parties. 33 Government of Andhra Pradesh and Governme nt of Telangana with effect from 02 nd June 2014. 34 Located in six......

ended March 2018 h as been prepared for submission to the Government of Telangana under the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 , for laying before the State Legislature . 2. The accounts of Go vernment......

Section A PUBLIC SECTOR UNDERTAKINGS Introduction Functioning of State Public Sector Undertakings (Power Sector & Non- Power Sector) General 1. The State Public S ector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. The State PSUs are......

Also, in view of the audit objection of undue favour to r ice millers due to enhancement of MC raised by the Principal Accountant General (Audit), Telangana, t he GoTS itself decided (July 2019) to stop payment of MC enhanced by it as stated above. Therefore, the extra ₹ 3.00 per Qtl. also......

1.3 Authority for Audit Comptroller and Auditor General of India (CAG) derives authority for audit from Articles 149 and 151 of the Constitution of India and the CAG’s (Duties, Powers and Conditions of Service) Act, 1971 (DPC Act). CAG audits Economic Sector departments of the Government as......

The details of recovery of amounts are still awaited from the Department (June 2019). Hyderabad The (SUDHA RAJAN) Accountant General (Audit) Telangana Countersigned New Delhi The (RAJIV MEHRISHI) Comptroller and Auditor General of India 17 July 2020 24 July......

-Gas BHEL Bharat Heavy Electricals Limited BOD Board of Directors BOP Balance of Plant BTG Boiler, Turbine and Generator CAG Comptroller and Auditor General of India CC Compensation Cess, Completion Certificates CCDAC Coal Conservation and Development Advisory Committee CCEA Cabinet Committee on......

Reference to Paragraph(s) Page(s) Preface … v - vi Overview … ix -xiv SECTION A INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS General 1 – 4 1 - 2 Accountability framework 5 – 6 2 - 3 Submission of Accounts by State Public Sector Undertakings 7 – 8 3 Investment in......

Forests, Science and Technology 14-05-2015 0.21 8.90 0.00 9.11 0.00 1.00 0.00 1.00 7 Telangana State Film Development Corporation Limited General Administration (I&PR) 01-09-2017 0.00 0.05 0.00 0.05 0.00 0.00 0.33 0.33 8 Telangana St ate Housing Corporation Limited Housing 10-09-2015......

17 JC (ST) - Begumpet and Punjagutta; ACs (ST)s - Hyderguda, Narayanaguda, Miryalaguda, Nacharam, General Baz ar, Ramgopalpet, Jubi lee Hills, Maharajgunj, Balanagar, M.G.Road, Rajendranagar, Gandhinagar and Vengalrao Nagar. 18 ACs (ST) - Jubilee Hills, General Bazar and Vengalrao Nagar ( 3......

documents and is responsible for determining and collecting stamp duty and registration fees on registration of various documents/instruments by the general public. The Department also enforces administration of the Ind ian Stamp (IS) Act, 1899 and the Registration Act, 1908, as amended from time......

Audit has been conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Report contains 33 compliance audit paragraphs with a tax effect of `32 1.98 crore . Compliance audit is an independent assessment of whether a given subject......

Page v 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 Telangana under Ar ticle 151 of the......

It needs to deal effectively with the issue of non -compliance by M/ s SCCL with the prescribed procedures. Hyderabad The (SUDHA RAJAN) Accountant General (Audit) Telangana Countersigned New Delhi The (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

The reply is not acceptable, as approved market value (according to Inspector General of Registration and Stamps website) is more than the value adopted by the Department. The remaining RDOs assured detailed replies. All the Tahsild ars replied that the matter would be brought to the notice of......

95 Source: figures obtained from office of Prl Accountant General (A&E), Telangana. CHAPTER IV STAMP DUTY AND REGISTRATION FEE Audit Report (Revenue Sector) for the year ended 31 March 2018 ___________________________________________________________________________ 42 4.2 Internal Audit......

v This Report of the Comptroller and Auditor General of India for the year ended 31 Ma rch 2018 has been prepared for submission to the Governor of Telangana under Article 151 of the......

169 Source: Figures obtained from Office of Principal Accountant General (A&E), Telangana. CHAPTER VI LAND REVENUE Audit Report (Revenue Sector) for the year ended 31 March 2018 64 6.2 Internal Audit Internal Audit provides a reasonable assurance of proper enforcement of laws, rules and......

7.1 Tax Administration This chapter broadly discusses about the revenue realised from various departments as detailed in Table 7.1. The administration and levy of these taxes/fee are governed by respective Acts/ Rules 205 . Table 7.1 Sl. No....

- 95 4 Energy Taxes and Duties on El ectricity 26 91 681.33 1996 - 97 Total 4,531 20,178 9,824.74 Source: Records of Office of Principal Accountant General (Audit), Telangana Appendix 1.2 P ara No. 1.7.7 Analysis of the mechanism for dealing with the issues raised by Audit Year of Report/ Name......

Prin cipal Accountant General (Audit) has written to Commissioner of State Taxes, Telangana to provide access to GST data (May 2018 and November 2018). However, access to data is yet to be provided. A stand was taken by the State that a clarification had been s ought from GST Council regarding......

Ms. No. 2, Transport, Roads & Buildings (TR-I) Department, dated 17 June 2014. 152 Source: figures obtained from office of Prl. Accountant General (A&E), Telangan a. 153 G.O.Ms No.479, Finance (Internal Audit) Department, dated 10 November 2003. CHAPTER V TAXES ON VEHICLES Audit Report (Revenue......

vii I GENERAL This report contains 27 paras including two Detailed Compliance audits on “ R ole of Chief Commissioner of Land Administration in the......

(Paragraph: 6.1.9) Audit Report-Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 80  Fleet Operations during the period from 2014-15 to 2018-19 ranged between 51 per cent and 59 per cent and detention of vehicles in workshop ranged between 29 per cent to 44 per......

Chapter II Social, General and Economic (Non-PSUs) Sectors Compliance Audit 9 CHAPTER II COMPLIANCE AUDIT This chapter contains nine Compliance Audit paragraphs......

Part I Social, General and Economic (Non-PSUs) Sectors Chapter I Social, General and Economic (Non-PSUs) Sectors Introduction 1 CHAPTER I INTRODUCTION 1.1 Budget......

Chapter V Functioning of State Public Sector Undertakings 55 CHAPTER V Functioning of State Public Sector Undertakings 5.1 Introduction 5.1.1 General The State Public Sector Undertakings (PSUs) are established to carry out activities of commercial nature keeping in view the welfare of pe......

Chapter IV Revenue Sector Compliance Audit 45 CHAPTER IV COMPLIANCE AUDIT (Revenue Sector) A. General 4.1 Tax administration 4.1.1 Sales Tax/ Value Added Tax/ Goods and Services Tax Sales Tax/ Value Added Tax/ Goods and Services Tax are......

ix PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared in accordance with Art icle 151 of the Constitution of India. As per the decision......

Percentage of 1 to 3 29 31 28 29 28 Audit Report-Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 36 Table 3.2: Details of Tax Revenue raised (` `` ` in crore) (Source: Finance Accounts 2018-19) There was an increase in actual receipts in 2018-19 over 2017-18......

2 Bala, Balgarha, Barui, Chakhar, Gorde, Grattal, Karefa l Lassu, Majoor Mandrian, Noor, Piyan, Rangani, Tacharwan, Tung etc. Audit Report-Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 108 Audit scrutiny (June 2018) of the records revealed that a total amount of `......

Overview xi OVERVIEW This Report in three parts, covers audit findings on the departments/ autonomous bodies under the Social, General and Economic (Non-Public Sector Undertakings) Sectors (Part I), the offices of Revenue Sector (Part II), and Public Sector Undertakings......

i TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface ix Overview xi-xvi Part I: Social, General and Economic (Non-PSUs) Sec tors Chapter I: Introduction Budget profile 1.1 1 Application of resources of the State Government 1. 2 2......

(` `` ` in crore ) Receipts Disbursements 2017-18 2018-19 2017-18 2018-19 Section-A: Revenue Section-A: Revenue State’s Own Tax Revenue 9,536 9,826 General Services 16,888 22,850 State’s Own Non-Tax Revenue 4,362 4,349 Social Services 13,117 17,931 Share of Union Taxes/ Duties 11,912 13,990......

Source: Based on the procedure prescribed in Budget Manual and Appropriation Accounts 2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the......

to Accounting Standards As per Article 150 of the Constitution of India, th e President of India may, on the advice of the Comptroller and Auditor General of In dia, prescribe the form of accounts of the Union and of the States. In accorda nce with this provision, the President of India has so......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared in accordance with Art icle 151 of the Constitution of India. As per the decision......