Audit Reports

Year Department (s) ATNs pending as on 31st March 2018 Date of presentation in the State Legislature Due date for receipt of ATNs Civil/Social, General and Economic Sectors (Non-PSUs) 2000-01 Medical Health & Family Welfare 01 23.06.2003 22.09.2003 Environment Deptt. 01 Total 02 2001-02......

of the State Government (1 and 2) 17,320.53 20,246.55 21,234.43 24,888.97 27,104.57 Percentage of 1 to 3 50 47 50 49 44 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2018 98 During the year 2017-18, the revenue raised by the State Government ( `......

153 CHAPTER-III Social and Economic Sectors (Public Sector Undertakings) 3.1 Functioning of State Public Sector Undertakings 3.1.1 Introduction General 3.1.1.1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs ar e......

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 the State of Uttarakhand. This Report contains......

Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2018 x PSUs-Other than Power Sector As on 31 March 2018, the total investment (equity a nd long term loans) in 26 PSUs (other than power sector) was ` 4,118.59 crore. Of this Government of Uttarakhand had......

i Table of Contents Description Reference to Paragraph Page No. Preface vii Overview ix Chapter -I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1. 1.2 1 Funds transferred directly......

69 APPENDIX-1 ( Reference; Paragraph 1.1; Page 1) State Profile A. General Data* B. Financial Data: CAGR Particulars Figures (in per cent) CAGR 2008-09 to 2016-17 2012-13 to 2016-17 2016-17 to 2017-18 For......

1.1.1 Summary of Current Year’s Fiscal Transactions Government finances generally comprise the followin g: 1,26,247 1,35,881 1,47,592 1,58,112 1,74,622 79,118 86,454 94,130 1,03,870 1,12,835 70,000 90,000 110,000 130,000 150,000 170,000 2013-14 2014-15 2015-16 2016-17 2017-18 (in ` ` ` `)......

(UCs) should be obtained by the depart mental officers from the grantees and, after verification, these should be forwarded to th e Accountant General (Accounts and Entitlement) within 12 months from the date of thei r sanction unless specified otherwise. A total number of 209 UCs amounting......

officers did not submit 102 Utilis ation Certificates, in respect of grants of ` 164.92 crore given for specific purposes, to the A ccountant General (Accounts & Entitlement), Uttarakhand till March 20 18. In the absence of these certificates, it could not be ascertained whether t he......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to t he Governor of Himachal Pradesh under article 151 of the......

Himachal Pradesh Tax Administration System HoD Head of the Department HP Himachal Pradesh HPLR Himachal Pradesh Lease Rules HPGST Himachal Pradesh General Sales Tax HPVAT Himachal Pradesh Value Added Tax HPMVR Himachal Pradesh Motor Vehicle Rules HPMVT Himachal Pradesh Motor Vehicles Taxation......

DHARIWAL) The Pr. Accountant General (Audit) Himachal Pradesh Countersigned New Delhi (RAJIV MEHRISHI) The Comptroller and Auditor General of......

0058- Stationery and Printing 7.04 10.18 6. 0071-Contributions & Recoveries towards Pension and other 6.15 8.49 7. 0075-Miscellaneous general services 2.51 5.46 8. 0202-Education, Sports, Art and culture 232.88 180.76 9. 0210- Medical and public health 9.11 10.27 10. 0211- Family Welfare 0.03......

TABLE OF CONTENTS DESCRIPTION Reference to Paragraph Page Preface v Overview vii-x CHAPTER-I: GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 6 Evasion of tax detected by the Department......

I General The total revenue receipts of the State Government for the year 2017-18 was `27,367.06 crore as compared to `26,264.34 crore during the previous year. Out of total revenue receipts of `27,367.06 crore for the year 2017-18, 35 per cent was raised through tax revenue ( `7,107.67......

P olicy Guidelines of 1991, 1996, 1999, 2004 and 2013 introduced package of inc entives and concessions to industrial units under Himachal Pradesh General Sal es Tax (HPGST) Act, 1968, HPVAT Act, 2005 and the Central Sales Tax (CST) Act , 1956. Under these policy guidelines units engaged in......

The Inspector General of Registration (IGR) is the Head of the Revenue Department assisted by Deputy Commissioners (Collectors) and S ub-Registrars (SRs). The IGR is empowered with the task of superintendence a nd administration of registration work. For levy and collection of Stamp Duty......

Audit Report on State Finances for the year ended 31 March 2018 2 1.1.1 Summary of Financial Transactions Government finances generally comprise the followin g: Chart 1.1: Structure of Government Accounts Source: Budget provisions Table 1.2 presents the summary of the State Government’s......

for specific purpose grants by the departmental officer s from the grantees and after verification, these should be forwarded to the Acco untant General (Accounts and Entitlement), Himachal Pradesh within one year from the date of their sanction unless specified otherwise. However, of the......

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 incur red under various grants is within the authorisation given under the......

Title Paragraph (s) Page(s) Appendix-1 State Profile A: General Data 1.1 81 B: Financial Data 1.1 81 Appendix-1.1 Part-A: Structure and Form of Government Accounts - 82 Part-B: Layout of Finance Accounts - 83 Appendix-1.2 Part-A: Methodology adopted for the Assessment of Fiscal Position - 85......

Audit Report for the year ended 31 March 201 8 on General , Social and Economic Sectors 28 PERFORMANCE AUDIT PUBLIC WORKS (ROADS AND BRIDGES) DEPARTMENT 3.2 Performance Audit o f Implementation of rural connectivity projects with NABARD loa ns 3.2.1 Introduction GoI introduced Rural......

2 The MLA submitted AP Rs of ` 4.00 lakh only from 24 beneficiaries. Audit Report for the year ended 3 1 March 2018 on General, Social and Economic Sectors 70 Appendix – 2.3.1 Statement showing expenditure incurred on procurement of equipment for the BSUs and BCSL (Ref.: Paragraph 2.3 ) (A)......

4 Meghalaya Electronics Development Corporation Limited. Audit Report for the year ended 31 March 201 8 on General , Social and Economic Sectors 56 commenced earlier than 1 April 2014 continued to be g overned by the Companies Act, 1956. 4.1.2. 1 Statutory Audit The financial statements of a......

Observations 65 CHAPTER V FOLLOW UP OF AUDIT OBSERVATIONS 5.1 Failure to submit suo motu explanatory notes The Reports of the Comptroller and Auditor General of India are prepared and presented to the State Legislature. To ensure accountability of the Executive to the issues contained in these......

Executive Summary vii EXECUTIVE SUMMARY This Report contains chapters on General, Social and Economic Sectors comprising two Performance Audits, eight compliance audit paragraphs and a paragraph on functioning of Public......

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

Audit Report f or the year ended 31 March 201 8 on General , Social and Economic Sectors 20 COMPLIANCE AUDIT PARAGRAPHS HEALTH AND FAMILY WELFARE DEPARTMENT 2.2 Avoidable expenditure Due to non -execution of Annual Maintenance Contract for maintenance of MRI machine, the Department incurr ed......

TABLE OF CONTENTS PARAGRAPH PARTICULARS PAGE(S) Preface v Executive Summary vii CHAPTER I – GENERAL SECTOR 1.1 Introduction 1 1.2 Performance Audit of Management of Prisons in Meghalaya (Prisons Department) 2 1.3 Irregular release of......

(Paragraph 2.1.9.8) Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 8 | P a g e  Quality control mechanism was ineffective as Execut ive Engineers of test-checked divisions had not taken action for rectification of deficiencies in 28 projects......

Budget Estimates Expend-iture Budget Estimates Expend-iture Budget Estimates Expend-iture Budget Estimates Expend-iture Revenue Expenditure General Services 7,196 7,047 8,344 7,604 9,207 8,788 10,135 9,728 11 ,230 11,009 Social Services 7,117 6,706 7,913 7,451 9,676 7,980 11,388 9,610......

Miscellaneous irregularities 27 10.09 Total 285 230.05 Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 122 | P a g e Appendix-2.1 (Refer paragraph: 2.2.1; page 34) Flow chart showing Sewage Management Process and re sponsibility framework......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to t he Governor of the State of Himachal Pradesh under Article......

i Table of Contents Description Reference to Paragraph Page No. Preface v Overview vii CHAPTER-I: INTRODUCTION Budget profile 1.1 1 Application of resources of the State Government 1. 2 1 Funds transferred directly to the State implementing agencies ...

Overview vii Overview This Report contains two performance audits on (i) Construction of Rural Roads Financed by NABARD and (ii) Sewage Management in Ur ban Areas and 21 compliance audit paragraphs including one themat ic paragraph and one follow up ...

Availability of in -patient services As per NHM Assessor’s Guidebook, a DH should provide specialis t in -patient services pertaining to General Medicine, General Surgery, Ophthalmology, Orthopa edics, etc . Audit observed that the required services were, however, not available in the......

Guidelines for Ante -Natal Care and Skilled Attendance at Birth 2010, GoI. Guidelines on Engagi ng General Surgeons for Performing Caesarean Sections and Managi ng Obstetric Complications 2014, GoI. Guidelines for Janani Shishu Suraksha Karyakram 2013, GoI. Handbook on Medical......

National Fa mily Health Survey -4, 2015 -16 (NFHS -4) reported that in UP only about 20 per cent (the lowest among all States in India) of households generally use a government healt h facility as compared to 45 per cent average for India ; more than three -fifths of the su rveyed households in UP......

Antenatal Care ANC involves general an d ab dominal examination 71 and laboratory investigations to monitor pregnancies, management of complications , suc h as Reproductive Tract Infection (RTI)/Sexually Transmitted Infection (STI) and comprehensive abortion care. 68 Maternal Mortality Rate......

Out -patient services ▪ Consultation time per patient in district hospitals and CHCs should be peer reviewed at the State level by the Director General of Medical and Health Services, so that corrective steps may be taken to address the very short per patient consultation period . ▪ The......

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 Uttar Pradesh under Article 151 of the......

Recommendations Consultation time per patient in district hospitals and CHCs should be peer reviewed at the State level by the Director General of Medical and Health Services, so that corrective steps may be taken to address the very short per patient consultation period. The inequities in......

Besides, the work at TB cum General Hospital, Gorakhpur was in progress and 70 per cent of the wor k ha d been complet ed as of March 2018 at an expenditure of ` 17.90 crore (Sanctioned cost: ` 20.41 crore) but TS had not been obtained. Execution of work without obtaining TS was against the......

Figure 9 : Dysfunctional system of drug procurement 137 Directorate General of Supplies and Disposals and Employees State Insurance Corporation Chapter 7 – Drug Manag ement 87 Major audit find ings in respect of drug procuremen t ar e discussed below: 7.5.1. Inadequate coverage of drugs......

Chapter - I Introduction 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 Government......

In Davanagere district, though the consulting en gineers appointed had inspected 48 completed works and had reported that the general quality of the building was not satisfactory in 45 cases, RMSASK did not take any action. Instances of poor quality of construction noticed during joint inspection......

About this report 1.1 1 Auditee profile 1.2 1 Authority for conducting Audit 1.3 2 Organisational structure of the Office of the Principal Accountant General (G&SSA), Karnataka, Bengaluru 1.4 3 Planning and conduct of Audit 1.5 3 Significant A udit observations 1.6 3 Performance A udit of......

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 to the Governor of Karnataka under Article 151 (2) of the......

No of Paras No of IRs No of Paras 1 Administration & Justice 0 0 0 0 4 14 0 0 1 1 2 Administrative Training Institute 0 0 0 0 1 3 0 0 0 0 3 Advocate General 0 0 0 0 2 5 0 0 1 1 4 Agriculture 0 0 3 10 5 28 6 32 3 7 5 Animal Husbandry and Veterinary Services 0 0 2 14 2 17 1 7 1 6 6 Archaeology &......

Commissionerate of customs CVD Countervailing duty DMA Disaster Management Advisor DoR Department of Revenue DoC Department of Commerce DGFT Director General of Foreign Trade DC Development Commissioner DGAD Director General of Anti Dumping DGCIS Director General of commercial intelligence and......

1.3.3 The Department of Commerce (DoC) under Ministry of Commerce and Industry (MOCI), through Director General of Foreign Trade (DGFT) formulates, implements and monitors the Foreign Trade Policy (FTP) which provides the basic framework of policy and strategy to be......

2.3.3 For the audit of export promotion schemes, the audit universe comprises of the Directorate General of Foreign Trade (DGFT) which is an attached office of the Ministry of Commerce and Industry and is headed by Director General of Foreign Trade. DGFT is responsible for formulating and......

Directorate General of Foreign Trade (DGFT), under Ministry of Commerce and Industry is responsible for formulating the FTP which is implemented jointly by the DGFT and Department of Revenue. The Export Promotion Schemes under FTP can be categorised as: (i) Export from India Schemes: These aim......

The difference in these two prices is also called “margin of dumping”. 3.1.2 The notification is generally effective for a period of five years (unless revoked, superseded or amended earlier). 3.1.3 Anti dumping measures in India are administered by Directorate General of Trade Remedies......

Incorrect application of General exemption notifications V. Misclassification of imports VI. Incorrect levy of applicable levies and other charges 4.7 Incorrect application of General exemption notifications Government, under section 25 (1) of the Customs Act, 1962 is empowered to exempt either......

The Report contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance and Director General of Foreign Trade under Ministry of Commerce and Industry. The Government has made significant investment in Indian Customs EDI System (ICES)......

of SEEPZ-SEZ Authority to ineligible agency (NFCD) As per the Government of India office memorandum issued on 2 November 2010 read with rule 1 of General Financial Rules (GFR) 2017, provisions contained in GFR are deemed to be applicable to Central Autonomous Bodies except to the extent of the......

6 82 Report No.17 of 2019 – Union Government (Indirect Taxes – Customs) Annexure 8 Details of test checked cases of ‘Incorrect Application of General Exemption Notifications’ accepted and recovered by the department (Refer Paragraph 4.7) Sl. No. Draft Audit Paragraph Importer’s name......

crore) Receipts Disbursements 2015 -16 2016 -17 2017 -18 2015 -16 2016 -17 2017 -18 Sect ion A – Revenue Account 2 Tax Revenue 22,527 22,852 27,914 General Services 15,059 16,715 20,261 Non -Tax Revenue 8,711 8,043 8,398 Social Services 24,643 27,600 29,557 Share of Union Taxes/ Duties 23,574......

423 of Odisha Treasury Code (OTC) Volume -I, Permission for opening of PD Accounts shall not be granted except after consultation with the Accountant General. Note below Rule 141 read with sub -rule (3) of O disha Budget M anual (OBM) provides that money should not be withdrawn from the Treasury......

(Paragraph 1.4.2.2) Adequacy of public expenditure Total Expenditure relative to GSDP in Odisha was better than the General Category States. Odisha also fared favourably in its focus on Development Expenditure ( ₹ 71,353 crore) and Capital Expenditure ( ₹ 21,109 crore) in comparison to......

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

State Finances Audit Report for the year ended March 201 8 39 The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......