Audit Reports

This was commented in Chapter II of the Audit Report of the Comptroller and Auditor General of India on the Economic Sector, Government of Kerala , for the year ended March 2015. The Department paid compensation amounting to ₹ 13.33 crore to the owners of licensed and unlicensed......

this Report 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 Accountant General (Economic & Revenue Sector Audit), Kerala 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Lack of......

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

- V.C.Kunhabdulla 1,62,590 65 Upgradation of Karimkutty Palookkara Maniyamkode Kalpetta road in between km 0/000 to 8/000 in Wayanad District -do - General Manager KSCC Ltd 90 ,086 Total 12 ,89,09,669 *Source: Records furnished by the......

and 25 Government c ompanies (including three non -functional government companies) under the audit jurisdiction of the Comptroller & Audit or General of I ndia. None of these Government c ompanies were listed on the stock exchange. 2 The financial performance of the PSUs on the basis of......

(in cluding companies deemed to be Government companies as per the p rovisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143 (6) of the Companies Act 2013 . The Accounts certified by the S tatutory Auditors......

Comment s on Accounts of Power Sector Undertakings 1.20 Five Power sector companies forwarded their five audited accounts to the Accountant General during 1 January 201 8 to 3 1 December 2018. All the five accounts were selected for supplementary audit. The Audit Re ports of Statutory Auditors......

Sector) 3.21 Out of the 1 2 Government c ompanies covered in this report, 12 functional companies forwarded 13 audited accounts to the Accountant General d uring the period from 1 January 201 8 to 31 Dec ember 201 8. Of these, 12 accounts were selected for supplementary audit. The Audit......

Only after the lapse of scheduled date of completion of the work, the General Manager of the Company sent (August 2015) a letter to PWD enquiring the progre ss of work and no further action was taken till September 2016. During visit 1 Revised to 39.53 lakh w.e.f. October 2014 2 Due to revision......

of Contents Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xv Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3 Inve stment by Government of Chhattisgarh in State Public......

and 25 Government companies (including three non -functional Government companies) under the audit jurisdiction of the Comptroller & Auditor General of India. 18 PSUs whose accounts are not in arrear for three years or more or were functional /not in under liquidation are covered in this......

2016-17 2017-18 2018-19 Variation (per cent) during 2018-19 over 2017-18 Revenue Expenditure 39,561.29 43,701.06 48,164.60 56,229.75 64,411.17 14.55 General Services 9,041.58 10,408.76 11,496.23 12,870.41 15,280.28 18.72 Social Services 15,388.85 16,339.35 21,341.61 24,371.59 23,454.94 (-) 3.76......

officers concerned should obtain Utilisation Certificates (UCs) from grantees, which, after verification, should be forwarded to Accountant General (A&E) on or before 30 September of the following year to ensure that the funds have been fully utilised for the intended purposes. Audit......

Chapter II-Financial Management and Budgetary Control (35) CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

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

Recommendation : The Finance Department should, in consultation with the Accountant General (A&E), conduct a comprehensive review of all items presently appearing under minor head 800 and ensure that all such receipt s and expenditure are in future booked under the appropriate head of account.......

2017-18 2018-19 Section-A: Revenue Revenue receipts 62,694.87 65,885.12 Revenue expenditure 73,257.36 77,155.54 Tax revenue 41,099.38 42,581.34 General Services 26,698.68 28,168.97 Non-tax revenue 9,112.85 7,975.64 Social Services 28,061.34 29,743.19 Share of Union Taxes/ Duties 7,297.52......

Implementation by the Governmennt Source: Budget Manual and Appropriation Accounts 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred unde r various grants is within the authorisation given under the......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into Social Services, Economic Services and General State Finances Audit Report for the year ended 31 March 2019 126 Services. Broadly, the Social and Economic Services constitute development......

to Accounting Standards As per article 150 of the Constitution of India, the President of Indi a may, on the advice of the Comptroller and Auditor General of India, prescri be the form of accounts of the Union and of the States. In accordance with this pr ovision, the President of India has so......

in the month of March 2 019 indicating rush of expenditure in the closing month of the year which was contrary to the provisions of Rule 56 of the General Financial Ru les. Seventy one development schemes with an approved outlay of ` 2,045.91 crore were not implemented during 2018-19.......

Others Total (1) (2) (3) (4) 5(a) 5(b) 5(c) 5(d) 6(a) 6(b) 6(c) 6(d) 85 Kerala School Teachers and Non - teaching Staff Welfare Corporation Limited General Education August -19 84 0.50 ... ... 0.50 ... ... 0.31 0.31 86 Kerala Small Industries Development Corporation Limited Industries November -......

Audit Report No . 1 (PSUs), Kera la for the year ended 31 March 2018 28 Delay in diversion of forest land 2.5.1 As per the General Conditions of C ontract, KSEBL was to hand over land to the contractors within one month of award of work. The implementation of the six selected projects required......

1 Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) in Kerala consist of State Government companies and statutory corporations. The State PSUs are......

Though the Administrative Departments concerned were informed regularly (twice a year) by the Accountant General (Economic & Revenue Sector Audit), Kerala, the number of accounts in arrears was still on higher side. In addition, this issue was also discussed in the Apex Committee meetings......

Corporations for the year ended 31 March 201 8 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......

) Comments on accounts of Power Sector Undertakings 1.19 The t hree Power Sector Companies forwarded their four audited accounts to the Accountant General during the period from 1 October 20l 7 to 30 September 2018. Of these, three accounts were selected for supplementary audit. The Audit......

As of April 2018 , the overall administration of the Company is vested with the CMD who is assisted by one General Manager, two Additional General Managers , thre e Managers, five Regional Managers and a Company Secretary . The Company has 1,560 retail outlets as on 1 April 2018 under the......

The financial statements of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These fina ncial statements are also subject to supplementary audit by the CAG. As on 31 March 2018, Kerala had 136 State Public Sector......

loss of ` 6.99 crore in sale of garlic under Market Intervention Scheme was included in paragraph 3.2.2 of the Report of the Comptroller and Auditor General of India (Economic Sector) for the year ended 31 March 2013 -Government of Rajasthan (GoR). After examining th e matter, the Public Accounts......

This report contains three Chapters . This Report relates to audit of the Soci al and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts......

About this Report 1.1 1 Profile of the Audit ed Entity 1.2 1 Authority for Audit 1.3 2 Planning and conduct of audit by Office of the Accountant General (Audit), Rajas than , Jaipur 1.4 2 Significant audit observations 1.5 3 Response of the Departments to Performance Audit s/ Compliance Draft......

50 Youth and Sports Affairs 13 Employees State Insurance 32 Person nel 14 Factories and Boilers 33 Planning 15 Finance 34 Primary Education 16 General Administration 35 Public Health Engineering Department 17 Gopalan 36 Rajasthan Public Service Commission 18 Fisheries 37 Rajasthan Staff......

7 Chapter -II Performance Audit This Chapter presents the Performance Audit of ‘ Pradhan Mantri Awaas Yojana -Gramin ’. Rural Development and Panchayati Raj Department 2.1 Pradhan Mantri Awaas Yojana -Gramin Executive Summary Pradhan Mantri...

111 8.1 Introduction 8.1.1 Profile of Audited Entities The Accountant General (Economic and Revenue Sector Audit), Rajasthan, Jaipur conducts Audit of the expenditure of twelve economic sector depart ments 1falling......

graph number 6.7.1 and 7.7.1 under caption ‘Irregular sanction of lime stone leases as minor mineral ’ were included in Comptroller and Auditor General’s Audit Reports for the year ended 31 March 2011 and 2012 respectively. The Public Accounts Committee (PAC ) in its 260 th report of 2017......

Some of the significant audit findings are mentioned below: I. General The total revenue receipts of the Gov ernment of Rajasthan during 201 8-19 were ` 1,37,873 crore as against ` 1,27 ,307 crore for the year 201 7-18. The revenue raised by the Government amounted to ` 75 ,983 crore......

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

The Registration and Stamps Department (Department) functions under the administrative control of Finance Department. The Inspector General, Registration and Stamps (IGRS) is the head of the Department. He is assisted by two Additional Inspector G enerals in administrative matters and by a......

During test -check of the registration record, perm it and General Index registers of RLPS, it was noticed that tax was either not paid or paid short in respect of 81 vehicles in 11 RTOs/DTOs 9. There was no evidence on record to show that the vehicles were off the roads/were transferred to......

i Reference to Paragraph Page Preface v Overview vii-xii Part -1 : REVENUE SECTOR CHAPTER -I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 4 Evasion of tax detected by the Department......

3. Refunds sanctioned without obtaining the Export General Manifesto (EGM) Rule 89 (2) (b) of the RGST Rules (Rules) provides that the application for refund shall be accompanied by a statement containing the number and date of shipping bills or bills of export and the number and the d ate of......

vehicles and other resources to investig ation team for ensuring 24 hours monitoring;  Constitution of a monitoring committee headed by Inspector General of Police Range at Zonal level for effective action in adjoining districts; and Chapter -VI: State Excise 77  For control on smuggling of......

increase / decrease in 2018 -19 with respect to 2017 -18 Section A: Revenue Revenue Expenditure 1,71,027 2,12,736 2,36,592 2,66,224 3,01 ,728 13.34 General Services 64 ,305 72,228 88,255 1,05,782 1,31 ,057 23.89 Soci al Services 60,906 82,487 91,861 84,252 91 ,312 8.3 8 Economic Services 34,885......

is authorised to open Personal Ledger Account (PLA)/Personal Deposit (PD) accounts for specific purposes in consultation with the Accountant General. Designated Administrators are authorised to operate these PLA/PD accounts by transfer of funds from the Consolidated Fund of the State.......

of ` 12,693 crore, equivalent to repayment of market loans, was transferred and credited to revenue receipts (under Major Head 0075 -Miscellaneous General Services) under the Consolidated Fund without involving any cash outflow from Sinking Fund. The transfer of balances from the Sinking Fund (......

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

37 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

for the year ended 31 March 201 9 Appendix 1.1 (A) (Refer Social indicator s of the State ; page 1) Economic and Social indicators of the State A. General Data S. No. Particulars Figures 1 Area 3,42,239 sqkm 2 Population a. As per 2001 Census 5.65 crore b. As per 2011 Census 6.85 cr ore 3......

Audit Report for the year ended 31 March 201 9 Chapter II Financial Management and Budgetary Control 2.1 Introduction The Comptroller and Auditor General of India performs the a udit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying in the......

3.1 Delay in furnishing Utilisation Certificates Rule 284 & 286 of General Financial and Accounts Rules (GF&ARs), 2012 prescribed that Utilisation Certificates (UCs) of grants 1 provided for a specific purpose should be obtained by th e departmental officers from the grantees and after......

Recommendation: State Government may provide access of SGST data to the Accountant General 1 (Audit -I) at the earliest for certification of revenue collection under SGST. (Paragraph 1.4.1.2) Optimisation of Fourteenth Finance Commission grants There was non -release of XIV -FC grants amounting......

Introduction Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to......

Audit observed that the General Conditions of the Contract (GCC) of the Company included certain provisions for release of security/performance bank guar antee and imposition of penalty for delay in delivery/repair/replacement of the material and execution of the work etc. However, the Company......

and Statutory Corporations and has been prepared for submission to the Government of Rajasthan under Section 19A of the Comptroller and Auditor General’ s (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government Companies......

out the day -to-day operations with the assistance of Executive Directors (Administration , Traffic , Engineering and Law), Financial Advisor, General Managers, Chief Production Managers and Chief Man agers ( Depot In-charge). As on 31 March 2019, the Corporation had one head office and 60......

SUBJECT Reference to Paragraph(s) Page(s) Preface vii-viii Overview ix -xv i Introduction Fu nctioning o f Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by Public Sector Undertakings ( PSUs ) 5-6 3 Investment by Government of......

Corporations and 40 Government Companies (including three inactive government c ompanies) under the audit jurisdiction of the Comptroller & Auditor General of India. The working PSUs registered a turnover of ₹ 75179.32 crore during 2018 -19 as per their latest finalised accounts. This turnover......

Comments on Accounts of Power Sector Undertakings 1.21 Fifteen Power sector C ompanies forwarded their 15 audited accounts to the Accounta nt General during 1 October 2 018 to 30 September 2019 . Of these, eleven accounts were selected for supplementary audit. The Audit Reports of Statutory......

Comments on Accounts of State PSUs (other than Power Sector) 3.25 Fifteen working companies forwarded 18 audited accounts to the Accountant General during the period from 1 October 201 8 to 30 September 201 9. Of these, 1 3 accounts we re selected for supplementary audit. The Audit Reports of......

Bhawani Mandi -Modak line (39.91 KM) 2 Method generally used where the ground surface is irregular or where there is significant difference in levels of soils aroun d the towe r foundation. The revetment protection is provided in form of stone masonry walls around those sides of foundations......