Audit Reports

The Inspector General of Registration cum Superintendent of Stamps (IGR & SS) is the head of the Registration Department who is assisted by two Deputy Inspector General Registration (DIGR), 19 Sr. DRs/DRs and 69 SRs. Organisational setup of the Department is given in Chart 3.1. Chart......

iii 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 Chhattisgarh under Article 151 of the......

Further, the four 17 compartments were having a slope of more than 30 degree. Raipur (DINESH RAYBHANJI PATIL) The 14 January 2020 Accountant General (Audit) Chhattisgarh Countersigned New Delhi (RAJIV MEHRISHI) The 20 January 2020 Comptroller and Auditor General of India 16 Compartment number-......

Director, Finance DDMA Deputy Director Mineral Administration DFO Divisional Forest Officer DGM Director, Geology and Mining DIGR Deputy Inspector General Registration DMO District Mining Officer DTH Direct to Home DTO District Transport Officer ET Entry Tax FD Finance Department GIM Green......

i Paragraph Page Preface iii Overview v Chapter-I: General Introduction 1.1 1 Trend of revenue receipts 1.2 1 Analysis of arrears of revenue 1.3 8 Response of the Government/departments to Audit 1.4......

Some of the major findings are summarised below: 1. General The total receipts of the State Government amounted to ` 59,647.08 crore for 2017-18 against ` 53,685.25 crore for 2016-17 . The State’s own revenue for the year 2017-18 was ` 26,235.10 crore (43.98 per cent of total receipts);......

during 2013-18 (` in crore) 2013-14 2014-15 2015-16 2016-17 2017-18 Section-A: Revenue Revenue Expenditure 62,477 72,570 83,616 94,765 1,02,624 General Services 22,018 26,408 27,972 30,607 33,374 Social Services 26,395 31,713 35,943 40,737 45,770 Economic Services 14,060 14,445 19,697 23,417......

44 State Finances Audit Report for the year ended 31 March 2018 Recommendations: The Finance Department may, in consultation with the Accountant General (A&E), conduct a comprehensive review of all items presently appearing under minor head 800 and ensure that in future such receipts and......

expenditure, social services expenditure, capital expenditure and education services to aggregate expenditure was higher than the average for the General Category States. However, the share of education in aggregate expenditure dropped in 2017-18 over the four year period, while the share of......

Chart 2.2: Non-contingent expenditure from Contingency Fund (` in crore) (Source: Information received from office of the Accountant General (A&E)) 1 Uttar Pradesh: ` 600 crore, Madhya Pradesh and Jharkhand: ` 500 crore each. Payment of officers and staffs of fast track courts Purchase of motor......

no. Abbreviation Full Form 1. A&E Accounts & Entitlement 2. AC Abstract Contingent 3. AE Aggregate Expenditure 4. AG Accountant General 5. BBM Bihar Budget Manual 6. BE Budget Estimates 7. BFR Bihar Financial Rules 8. BFRBM Bihar Fiscal Responsibility and Budget Management 9. BOCW Building and......

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

The Registration, Excise and Prohibition (Registration) Department is headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of the Registration Department. The IGR is assisted by an Additional Secretary, two Deputy......

iii 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 Bihar under Article 151 of the Constitution of......

The above interpretation was upheld (August 2015) by Advocate General on reference made by the Public Account Committee, Bihar. Audit observed (between July 2017 and January 2018) during scrutiny of brick kiln files and demand, collection and balance register in District Mining Office,......

The total financial implication of the Report is ` 1,648.80 crore. Some of the major findings in this report are summarised below: 1. General The total receipts of the Government of Bihar for the year 2017-18 amounted to ` 1,17,446.74 crore, of which revenue raised by the State Government from......

g Chapter-1: General ChAPTER 2 COMMERCIAL TAxES h Audit Report (Revenue Sector) for the year ended 31 March 2018 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 7 Follow up on Audit Reports – summarised position 1.3 8 Response of the......

i Chapter-1: General ChAPTER 3 REvENuE ANd LANd REFORMS j Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 3: REvENuE ANd LANd REFORMS 3.1......

2018) that none of the AWCs were identified according to SC population of the locality and the expenditure of Sub -Plan was being booked under general budget. Moreover, the process for identification of AWCs as per Sub -Plan is being carried out and in future funds will be utilised......

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 Performance Audit of selected programmes and activities and Compliance Audit of various......

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......

The enactment marked a shift in the ‘right to food ’ as a legal right rather than just a general entitlement. The Act relies largely on the existing PDS to deliver foodgrain s as legal entitlements to poor households. It also retained the earlier scheme of Antyodaya Anna Yojana (AAY......

Name of Department S.No. Name of Department S.No. Name of Department 1 Agriculture 18 General Administration 35 Public Health Engineering Department 2 Agriculture Marketing 19 Gopalan 36 Rajasthan Institute of Public Administration (RIPA) 3 Animal Husbandry 20 Higher Education 37 Rajasthan......

The accounts of Government Companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit by the CAG. Audit of Statutory Corporations is governed by their respective legislations. As on 31 March......

(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 (CAG) under the provisions of Section 619 of the Companies Act, 1956, and Sections 139 and 143 of the Companies Act, 2013. The......

1. Functioning of P ower Sector PSUs Audit Report –PSUs for the year ended 31 March 2018 8 Later in January 1997, GoK pronounced its general policy on power reforms which envisaged setting up of an Independent Regulatory Commission, reorganisation of KEB by separating generation, transmission......

Fifty -four working PSUs (other than Power Sector ) forwarded their 60 audited acco unts to the Accountant General between 1 October 2017 and 30 September 2018. Of these, 38 accounts (of 35 companies) were selected for Supplementary Audit. The Audit Reports of the Statutory Auditors (appointed......

water pollution, (c) the DG set had not been provided with an acoustic enclosure and the Chimney did not have the required height, and (d) the general solid waste generated was thrown in the open area. It was stated that during the inspection, the depot authorities were directed to provide......

90 Grand Total (A+B+C+D) 12,973.80 34,678.21 1,250.94 46,311.34 -1,605.58 -4,479.60 48,902.95 15,877.56 54,350 ¥ Accumulated Profit/Loss includes General Reserve (both together also called as Free Reserves) . $$ Net profit/loss includes Other Comprehensive Income (OCI) . ^^ Paid -up Capital......

i Table of contents Particulars Paragraph No. Page No. Preface vii Overview ix-xx Introduction Functioning of State Public Sector Undertakings (PSUs) General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3-4 Investment in State PSUs 7-9 4-5 Coverage of this Report 10......

1 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......

on Accounts of State Power Sector Undertakings 1.20 Seven power sector companies forwarded their nine audited accounts to the Principal Accountant General during the period from 1 October 2017 to 30 September 2018. Of these, five accounts were selected for supplementary audit. The Audit Reports......

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

on Accounts of State PSUs (other than Power Sector) 3.24 Forty working companies forwarded their 60 audited accounts to the Principal Accountant General during the period 1 October 2017 to 30 September 2018. Of these, 30 accounts of 22 companies were selected for supplementary audit. The......

of Konkan Limited Industries, Energy and Labour December 1970 8.81 - - 8.81 5.92 - - 5.92 28 Maharashtra Airport Development Company Limited General Administration (Civil Aviation) August 2002 - - 17.05 17.05 - - 187.40 187.40 29 Maharashtra Satara Kagal Infrastructure Limited Public......

TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface v-vi Overview vii-xiii 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 3-4 Investment by Government of Maharashtra in State Public......

The financial statements of the Government Companies are audited by the Statutory Auditors who are appointed by the Comptrol ler and Auditor General of India (CAG). These financial statements are also subject to supplementary audit conducted by the CAG. As on 31 March 2018, there were 95 State......

Fu rther, the Railways had approved structural steel span for railway crossing an d approved the General Arrangement Drawings (GAD) in March 2015. However, due to delay of 18 months on the part of the consultant 3 in finalising the cost of the railway crossing span work, the work could be taken......

1 CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by Government of Maharashtra during the year 2017-18, the State’s......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submissio n to the Governor of Maharashtra under Article 151 of the......

(S. K. JAIPURIYAR) Mumbai Principal Accountant General (Audit)-I, The Maharashtra Countersigned (RAJIV MEHRISHI) New Delhi Comptroller and Auditor General of India The 3 Resident Deputy Collector (BEDA) – Mumbai (Zone VI II), and Nanded; Taluka Magistrate – Andheri (Zone III), Kurla at......

i Paragraph Headings Para Page Preface v Overview vii-x CHAPTER I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 7 Evasion of tax detected by the Department......

Some of the major findings are mentioned below: I General The total revenue receipts of the State during the year 2017-18 were ` 2,43,653.56 crore, of which the revenue raised by the State Government was ` 1,84,611.43 crore and receipts from Government of I ndia were ` 59,042.13 crore. The......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 8 has been prepared for submission t o the Governor of Punjab under Article 151 of the Constitution......

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration, who is assisted by the Deput y Com missioners (Collectors), Tehsildars and Naib -Tehsi ldars acting as Registrars, Sub......

ET Entertainment Tax ETC Excise and Taxation Commissioner GOI Government of India GTO Gross Turnover ICC Information Collection Centre IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IRs Inspection Reports IR Act Indian Registration Act, 1908 IS Act Indian Stamp Act, 1899......

TABLE OF CONTENTS Description Reference to Paragraphs Page Preface -- v Overview -- vii - x Chapter -I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessment 1.3 6 Evasion of tax detected by the Departme nt......

1. Chapter -I General The total receipts of the State Government for the year 201 7-18 were ` 53 ,009 .58 crore. The Gove rnment raised ` 34,741 .63 crore, comprising tax revenue of ` 30 ,423 .24 crore and non -tax revenue of ` 4,318 .39 crore. The State Government received ` 10 ,616 .94 crore as......

5.3.2 7 Follow up on previous Perfo rmance Audit Report The Report No. 4 of 2014 of the Comptroller and Auditor General of India on Revenue Sector of Punjab, presented to the State Legislature in March 2015, also included performance audit of “Levy and Collection of Motor Vehicle Tax (MVT)”......

(Paragraph 2.1.7.5 (ii & iv to vii)) Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 8 Inadequate logical access controls, application sta ndards, audit trails and non-conducting of internal audit showed weak information system security of e-Aushadhi.......

Appendix 1.1 (Referred to in paragraph 1.8, page 4) Details of performance audits/paragraphs of the Rep orts of the Comptroller and Auditor General of India for which departmental replies were not received up to 31 Mar ch 2019 Sr. No. Name of the Department 2012-13 2013-14 2014-15......

Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 20,093.58 20,192.19 22,781.77 23,043.09 24,324.90 24,713.44 28,964.59 28,487.93 34,091.34 34,499.50 Social Services 13,717.31......

MEDICAL EDUCATION & RESEARCH DEPARTMENTS Unfruitful expenditure arising from non- functional upgraded building of hospital 3.3 60 Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 ii Description Reference to Paragraph Page HEALTH AND FAMILY WELFARE......

significant results of the perf ormance audit and compliance audit of the departments/autonomous bodi es of Government of Punjab under the Social, General and Economic Se ctors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, w hich came to notice in the......

(Paragraph 2.1.7.5 (ii & iv to vii)) Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 viii Inadequate logical access controls, application sta ndards, audit trails and non-conducting of internal audit showed weak inform ation system security of......

Chapter I: Finances of the State Government 3 1.1.4 Summary of fiscal transactions Government finances generally comprise the following: Chart 1.1: Structure of Government Accounts Source: Finance Account Table 1.2 presents the summary of the State Government ’s fiscal transactions during the......

Source: Based on the procedure prescribed in Budget Manual and Appropriation Accounts Audit of appropriations by the Comptroll er and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

to Accounting Standards As per article 150 of the Constitution of India, the President of India may, on the advice of the Comptroller and Auditor General of India, prescribe the form of accounts of the Union and of the States. In accordance with this provi sion, the President of India has so......