Audit Reports

840.46 1,231.72 808.21 6 Source: Appropriati on Accounts of respective years Audit Coverage 6.3 During the year 2017 -18 , the Principal Accountant General (Economic and Revenue Sector Audit), Uttar Pradesh conducted the compliance audit of 111 out of the total 508 auditable units under the 18......

ix Overview This Repo rt contains two parts . Part -A of the Report comprises of five chapters relating to general information about the Public Sector Undertakings, Audit on “Construction of new sub -stations and augmentation of capacity of the existing......

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......

Comments on Accounts of Power Sector Undertakings 1.21 Fourteen Power Sector Underta kings 29 forwarded their 21 audited accounts to the Accountant General during 1 October 2017 to 30 September 2018. Of these, 18 accounts were selected for Supplementary Audit. The Audit Reports of Statutory......

16.48 72.39 Comments on Accounts of State PSUs (other than Power Sector) 4.24 25 functional companies forwarded 33 audited accounts to the Accountant General during the period from 1 October 2017 to 30 September 2018 . Of these, 24 accounts were selected for supplementary audit. The Audit Reports......

for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India and 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 compa......

4 General provision of Rate Schedule of Tariff Order stipulates that B illable Load/Demand during a month shall be the actual maximum load/ demand as recorded by the meter or 75 per cent of the contracted load/demand, whichever is higher. 5 General provision of Rate Schedule of Tariff Orders......

On the advice of the service tax consultant of the Corporation, t he Finance Controller (FC) brought (June 2016) this fact to the notice of the Chief General Manager (CGM) Operations and directed him to ensure compliance of the amended provision of the Service Tax Act. FC further reminded......

Reference to Particulars Paragraph(s) Page(s) Preface vii Overview ix-xvii PART -A FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS (PSUs) INTRODUCTION General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by Public Sector Undertakings (PSUs) 5-6 3-4 Investment by Government of......

t keeping in view the topicality, financial significance, social relevanc e, internal control system of Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 2 the units, and occurrence of defalcation/ misapprop riation/ embezzlement as well as past audit findings etc.......

Development and Educational Organisation (IRDEO) (Seekho aur Kamao-Skill Development Initiatives) 38.40 Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 172 Sl. No. Name of the Department Name of Implementing Agency Fund Released (` `` ` in lakh) 4 NGOs for Grants......

Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 54 Inspection Reports are issued to the heads of units as well as heads of departments after completion of compliance audit of a unit. Based on the replies received, audit observations are either clo sed or......

Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 116 4.1.2 The details of Budget and actual realisation of Tax revenue raised during the period 2013-14 to 2017-18 are given in t he following table. Table No. 4.1.2 Details of Tax revenue raised ( ` `` ` in crore)......

Figure is under reconciliation with those in the Finance Accounts. Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 100 governed by respective provisions of Section 139 an d 143 of the Companies Act, 2013. Statutory Audit 3.1.3 The financial statements of a......

Chap ters I to V deal with Social, Economic (Other than Public Sector Undertak ings), Economic (Public Sector Undertakings), Revenue and General Sectors a nd Chapter VI deals with Follow-up of Audit Observations. The Report contain s two Performance Audits viz., ‘Performance Audit of Solid......

taken on all paragraphs included in Audit Reports are required to be submitted by the departments concerned duly vetted by the Principal Accountant General (Audit), Manipur , to the Public Accounts Committee (PAC)/Committee on Public Undertakings (CoPU) within three months 2 from the date of......

DEPARTMENT Fraudulent expenditure 2.3 84 PUBLIC WORKS DEPARTMENT Undue benefit to contractors 2.4 86 Audit Report on Social, Economic , Revenue and General Sectors for the year 2017 -18 ii Idle expenditure on purchase of furniture items 2.5 90 Undue benefit to contractor 2.6 92 Undue benefit to......

Development Bank 3 ATN Action Taken Note 4 BCR Benefit Cost Ratio 5 BM Bituminous Macadam 6 BUSG Built up Spray Grout 7 CAG Comptroller and Auditor General of India 8 CAAT Computer Assisted Audit Technique 9 CFC Central Finance Commission 10 CMIS Central Management Information System 11 CoPU......

vii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Manipur under Article 151 of the Constitution......

(including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (C &AG) under the provisions of Section 619 of the Companies Act , 1956 and Section 139 and 143 of the Companies Act , 2013.......

i Particulars Reference to Paragraphs Pages Preface v Overview vii -xii Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of financial statements by SPSUs 5-6 3-4 Stake of Go vernment of Gujarat 7 4 Investment......

The financial statements of Government Companies are audited by Statutory Auditors who are appointed by the Comptroller and Auditor General of India ( C&AG) as per the provisions of Section 139(5) or (7) of the Act. These financial sta tements are subject to supplementary audit by C &AG within......

The issue was taken up by the Principal Accountant General (Economic and Revenue Sector Audit), Gujarat, Ahmedabad regularly, the latest being in January 2019 with the S PSU s/ Depar tments to reconcile the differences. We, therefore, recommend that the State Government and the S PSUs should......

A performance audit on the functioning of the Corporation was included in the Report of the Comptroller and Auditor General of India for the year ended March 2010 (Commercial), Government of Gujarat (GoG). The Committee on Public Undertakings (COPU) discussed (Sep tember to December 2014)......

1 INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS General 1 State Public Sector Undert akings (PSUs) consist of State government companies and statutory corporations. State PSUs are established to......

The top profit making companies were Himachal Pradesh State Industrial Development Corp oration Limited (` 10.07 crore) and Himachal Pradesh General Industries Corporation (` 6.72 crore) while Himachal Road Transport Corporation ( ` 95.27 crore) and Himachal Pradesh Financial Corporation (`......

March 2018 94 (Figures in column 5 to 12 are ` in crore) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) MANUFACTURE 10 Himachal Pradesh General Industries Corporation Limited 2016 -17 2017 -18 7.16 5.04 20.89 67.68 10.27 -0.64 33.09 0.31 107 0.21 Sector -wise Total: 7.16 5.04 20.89......

Packaging India Limited ATN Action Taken Notes BG s Bank Guarantee s BoD Board of Directors BOQ Bill of Quantities CAG Comptroller and Auditor General of India CD Contract Demand / Custom Duty CE Chief Engineer CEA Central Electricity Authority CER s Certified Emission Reduction s CERC......

of Government companies (including companies deemed to be Government companies as per the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under Section 19 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 , read with......

Comments on Accou nts of Power Sector Undertakings 1.20 Three Power sector C ompanies forwarded their three audited accounts to the Accountant General during th e period from 1 October 2017 to 30 September 2018. All the accounts were selected for supplementary audit. The Au dit Reports of......

The execution of Sainj project was under the overall control of the General Manager, Sainj HEP, who was assisted by three Engineers -in-charg e:- Civil, Mechanical and Electrical, along with other supporting staff. 2.3 Audit objectives The objectives of the performance audit were to assess......

SUBJECT Reference to Paragraph(s) Page(s) Preface v Overview vii -x INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS General 1 1 Accountability framework 2-4 1-3 Submission of accounts by PSUs 5-6 3-4 Investment by Government of Himachal Pradesh in State Public......

5.1 ) Audit Report No 3 (Public Sector Undertakings) for the year ended 31 March 201 8 x Non -adjustment of credit sales by Himachal Pradesh General Industries Corporation Limited while allowing quantity discount on monthly sales resulted in inadmissible cash discount of ` 55.65 lakh .......