Audit Reports

officers concerned should obtain Utilisation Certificates (UCs) from grantees, which, after verification, sho uld 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......

2017 -18 Percentage increase during 2017 -18 with respect to 2016 -17 Revenue Expenditure 32,859.57 39,561.29 43,701.06 48,164.60 56,229.75 16.7 4 General Services 7,851.15 9,041.58 10,408.76 11,496.23 12,870.41 11.95 Social Services 14, 282.10 15,388.85 16,339.35 21,341.61 24,371.59 14.20......

and education sector expenditure, capital expenditure and health sector expenditure to aggregate expenditure was more than average for the General Category States (GCS). Paragraph 1.7.1 Incomplete projects The Public Works Departm ent and Water Resources Department had 110 incomplete......

CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL (31) 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 be en conducted in conformity with Auditing Standards issued by the Comptroller and Auditor General of......

The audit has been carried out in line with the Auditing Standards and Performance Audit Guidelines, 2014 issued by the Comptroller and Auditor General of India. The Report contains the results of Performance Audit on Pradhan Mantri Ujjwala Yojana (PMUY) which was introduced in May 2016 with......

(2011) through a comprehensive exercise involving MoRD, erstwhile Ministry of Housing and Urban Poverty Alleviation, office of the Registrar General and Census Commissioner, India and the State Governments. SECC-2011 census assigned a unique AHL TIN 2 of 29 digits to each member of BPL......

Since the monetary value of 14.2 Kg cylinder was higher, the general tendency was to avail a higher benefit. Affordability being one of the main issues, they had introduced ways to familiarize these PMUY beneficiaries and prospective customers with the advantages of availing a smaller 5 kg......

custom duty, excise duty and other tax differentials). Moreover, this much of high consumption is not possible even in case of general connections and therefore, risk of diversion of domestic LPG towards non-domestic / commercial use cannot be ruled out in these cases. Therefore, this needs......

Chairman cum Managing Director – Coal India Limited/ Subsidiary Director (Technical) General Manager (Environment) HQ Chief Manager (HQ) General Manager (Project/ Area) Chief Manager (Project/ Area) Director (Personnel) General Manager (Corporate Social Responsibility) Report No. 12 of 2019 5......

This resu lted in not only loss of 23 lives but also stoppage of production in the affected patch. Director General of Mines Safety (DGMS) suspended (June 2017) operations in this pat ch on the plea that the benches in coal II and III seams did not conform to the norms regarding height of the......

Further, the general superinten dence exercised by CIL on the subsidiaries and by the subsidiary HQs on the mines in the field of manpower deployment, project monitoring and adherence to env ironmental norms / stipulations was also not found uniform and effective. We observed weaknesses in the......

(VENKATESH MOHAN) New Delhi Deputy Comptroller and Auditor General Dated: (Commercial) Countersigned New Delhi (RAJIV MEHRISHI) Dated: Comptroller and Auditor General of......

xvi. Director General of Mines Safety (DGMS) suspended ( June 2017) operations in a patch of Rajmahal OCP as the Overburden (OB) benc hes in coal II and III seams did not conform to the norms specified in the Regulations. DGMS suspended (January 2017) operations in Quarry 3 of Sonepur Bazari OCP......

Industrial Research CSR Corporate Social Responsibility CTE Consent to Establish CTO Consent to Operate DDM Deputy Director of Mines DGMS Director General of Mines Safety DPR Detailed Project Report EAC Expert Appraisal Committee EC Environment Clearance EIA Environment Impact Assessment EMC......

1 - 39 Rural Electrification Corporation Ltd 2 2 40 SJVN Ltd 3 2 41 MOIL Ltd 1 - 42 Housing & Urban Development Corporation Ltd 5 2 3.3.5 Attending General Meetings of the Company Schedule IV (III) (5) of the Companies Act, 2013 st ates that Independent Directors shall strive to attend all the......

There were 644 Cen\bral Governmen\b P\fblic Sec\bor En\b erprises (CPSEs) \fnder \bhe a\fdi\b j\frisdic\bion of \bhe Comp\broller and A\fdi\bor General of India as on 31 March 2018. These incl\fded 450 Governmen\b Companies, 188 Governmen\b C on\brolled O\bher Companies and 06 S\ba\b\f\bory......

5 5 BEML Limited 2200.24 58.78 33.32 110.01 17.63 110.01 76.69 6 Mi\fhra Dhatu Nigam Limited 789.04 130.3 37.89 39.45 39.09 39.45 1.56 FINANCE 7 General \bn\furance Corporation of \bndia 105130.7 3233.58 1002 5256.53 970.07 5256.53 4254.53 HEAVY INDUSTRIES AND PUBLIC ENTERPRISES 8 Andrew Yule......

Report No. 18 of 2019 2 institutions and insurance companies. In view of di fference in definition adopted by the Comptroller & Auditor General of India (CAG) and DP E, there may be difference in number of companies considered as CPSEs by CAG and by DPE. 1.1.1 Mandate Audit of Government......

Report No. 18 of 2019 v PREFACE The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Sect ion 143(5) to 143(7) of the Companies Act, 2013. The Statutory Auditors (Charte red Accountants)......

It recognises the interests of its stakeholders and the general community at large by covering sustaina bility, social impact and ethics. The concept of CSR rests on the ideology of give and take. Companies take resources in the form of raw materials, human resources etc. from th e society. By......

The Ind AS were modeled on IFRS which were different from the Indian Generally Accepted Accounting Principles (IGAAP) framework mainly in three key aspects i.e. fair valuation, substance over legal form and emphasis on the Balance Sheet. These Ind A S are mandatorily to be adopted by prescribed......

well set out at the time of Management Sanction Order which is r outed through Development &Engineering functional heads, Chief Te chnology Officers, General Managers, Executive Directors, and finally the Chai rman and Managing Director (CMD); an apex R&D committee constituting of CMD, D irectors......

8.4.1 Realization from disinvestment through IPO During the year 2017-18, GoI divested its sharehold ing in six CPSEs through IPO/Piggyback viz. General Insurance Corporation of India (GIC), The New India Assurance Co. Limited (NIACL), Bharat Dynamics Limi ted (BDL), Hindustan Aeronautics......

Report No. 18 of 2019 i Contents Preface v Executive Summary vii Chapter I Financial performance of Central Public Sector Enterprises 1.1 Introduction 1 1.2 Investment in Government Companies and Corporations 4 1.3 Return on investment in Government ...

As per the Revised Guidelines for MOU for the year 2017-18 and onwards issued by DPE on 12.01.2018, generally target for ‘Excellent’ grading should not be lower than best achieved in last five years and ‘Very Good’ should not be lower than the expected achievement of the current year......

Nutrition -- -- 1862.70 2.00 -- -- 955.05 -- 40-Social Security and Welfare (Freedom Fighter) -- -- 82.64 -- -- -- 45.24 -- Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2018 94 Appendix-1.1 (Concluded) (` `` ` in crore) 1 2 3 4 5 6 7 8 9 10 11 11......

Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2018 54 sanctioned length of 1,292.34 km). As of March 2018 , 116 projects remained incomplete with delay ranging from 365 to 1,461 day s from the stipulated date of completion. (Paragraphs 2.2.4.1 and......

87 CHAPTER-IV 4 General 4.1 Cases of theft, misappropriation and losses Audit observed 366 cases of theft, misappropriation, and losses involving Government money......

81 CHAPTER-III GENERAL SECTOR 3.1 Introduction The findings based on audit of State Government dep artments/offices under General Sector feature in this chapter.......

rural connectivity with NABARD loans 2.2 53 COMPLIANCE AUDIT Public Works (Roads) Department Avoidable expenditure 2.3.1 74 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2018 ii Extra expenditure 2.3.2 76 Undue favour to contractor and cost overrun......

Overview This Audit Report has been prepared in four chapters. Chapters I to III deal with Social, Economic and General Sectors other than the State Public Sector Undertakings (PSUs). Chapter IV deals with general paragraphs. This Report contains 25 paragraphs......

1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Artic le 151 of the Constitution of India for laying on the floor of th e......

FD Fixed Deposit FEAD Finance (Economic Affair) Department FIR First Information Report FTC Forest Transit Challan FTS Field Trial Station GCC General Conditions of Contract Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2018 138 GDD Guwahati......

Thereafter, for the year 2017-18 it increased to 80 per cent. Chapter - I: General 3 1.1.2 The details of tax revenue raised during the perio d 2013-14 to 2017-18 are given in the Table below:- Table 1.1.2: Details of Tax Revenue raised (` `` ` in crore) 5 PGT transferred to Transport......

v PPRR EEFFAA CC EE 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 Haryana under Article 151 of the Constitution......

Empowered Committee/Environmental Clearance Excise and Taxation Commissioner EDC External Development Charges ETOs GM Excise and Taxation Officers General Manager GOI GTO Government of India Gross Turnover HSVP Haryana Shahri Vikas Pradhikaran HSAMB Haryana State Agriculture Marketing Board......

Under this scheme, DEPB scrips are issued by Direct or General Foreign Trade to exporters for availing DEPB credit. The Governme nt of Haryana clarified (22 April 2013) that ITC is available only if the D EPB scrips are purchased for re-sale and no ITC would be admissible if these wer e used......

The overall control and super intendence over levy and collection of stamp duty and registration fees vest s with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by Deputy Commissioners (DCs), tehsildars and naib tehsildars acting as Registrars, Sub Registrars (SRs) and......

Secretary to Government of Haryana is the administrative head of the Transport Department and is assisted by the Transport Commissioner who exercises general superintendence over the functioning of the Department. The powers of Registering and Licen cing Authority (RLA) are being exercised by......

i TTAA BBLLEE OO FF CC OO NN TTEENN TTSS Reference to Paragraph Page Preface v Overview vii-xiii CHAPTER-I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 8 Arrears in assessments 1.3 9 Evasion of tax detected by the Department......

with re venue implications of ` 1,711.40 crore. 1. Chapter-I General The total revenue receipts of the State Government for the year 2017-18 were ` 62,694.87 crore as compared to ` 52,496.82 crore during the year 2016-17. Out of this, 80 per cent was raised through tax revenue ( `......

15 12 Haryana State Lotteries 2 13 Co-operative 20 14 Forest 11 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 5 19 General 1 20 Town and Country Planning 3 Total 1,011 Report for the year 2017-18 (Revenue Sector) 130 ANNEXURE III (Refer Paragraph No. 1.8.1)......

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significant results of the performance audit and compliance audit of the departments/autonomous bodies of Government of Haryana under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came to notice in the course......

Chapter -2 Performance Audit CHAPTER 2 PERFORMANCE AUDIT Agriculture and Farmers Welfare Department 2.1 Working of Chaudhary Charan Singh Haryana Agricultural University Haryana Agricultural University was established in February 1970 at Hisar and...

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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 the Lieutenant Governor of Delhi . This Report contains two......

Programmes, Medium Irrigation, Village and Small Indu stries, Non -ferrous mining and metallurgical industries, Tourism, Civil Supplies, Other general economic services. 379.35 350.52 82.53 81.39 396.25 63.05 58.20 125.88 60.13 89.08 91.04 98.91 89.43 111.33 99.88 125.70 124.91 217.56......

to mis -classification of goods 1.8 33 -34 Non -levy of interest 1.9 34 ii Chapter -II: Functioning of State Public Sector Undertakings Introduction General 2.1.1.1 -2.1.1.2 35 -36 Accountability framework 2.1.1.3 36-37 Statutory Audit 2.1.1.4 37 Need for timely finalisation and submission......

2017 -18 Section A: Revenue Revenue Receipts 1,33,213.79 1,46,999.65 Revenue Expenditure 1,31,920.75 1,42,482.33 Tax revenue 82,956.13 87,130.38 * General Services 31,264.56 34,484.44 Non -tax revenue 5,794.53 6,476.53 Social Services 54,549.24 58,652.35 Share of Union taxes/duties 28,759.94......

The Heads of Departments in the Government are to en sure that the undertakings prepare and submit such accounts to the Accountant General for audit within a specified time -frame. Out of the nine u ndertakings , which are closed/transferred/converted into co -operative federations, proforma......

No. Abbreviation Full Form 1 AC Bill Abstract Contingent Bill 2 AG (A&E) Accountant General (Accounts and Entitlement) 3 AIBP Accelerated Irrigation Benefit Programme 4 BMRCL Bangalore Metro Rail Corporation Limited 5 BPL Below Poverty Line 6 C&AG Comptroller and Auditor General 7 CAC......

114 1.10 Detailed Loan A ccounts maintained by Accountant General (A&E) 115 1.11 Summaris ed Financial position of Government of Karnataka as on 31 March 2018 116 1.12 Components of fiscal deficit and its financing pattern 117 2.1 Cases of incurring expenditure which are not covered by the......

e Expenditure under social and economic sector registere d growth of eight and six per cent respectively over the previous year, while the growth in general services was ten per cent . Seventy -eight per cent of revenue expenditure consisted of com mitted expenditure on salaries, devolutions to......

Report on State Finances for the year ended 31 March 2018 66 According to the provisions contained in GFR, which the State Government would generally follow , in the absence of specific provisions for conversion of loans into equity in its books , a token provision would suffice for the purpose......