Audit Reports

Revenue d eficit signifies that Government’s own revenue is insufficient to meet th e expenditure on general functioning of Government and provisions for variou s services. Financing the gap implies deferred taxation as debts raised in curren t financial year would ultimately be paid by......

 Adopt a prudent medium-term ceiling for General Gov ernment debt of 60 per cent of GDP to be achieved by no later than financial ye ar 2022-23. Within the overall ceiling of 60 per cent, adopt a ceiling of 40 per cent for the Centre and the balance 20 per cent for the States.  Adopt fiscal......

This chapter analyses general transparency in Government accounts together with data contained in disclosure forms/statements mandated under the Act. 6.1 Transparency in Government Accounts Section 6(1) of FRBM Act provides that the Central Government shall ensure greater transparency in its......

taken by the Government on recommendati ons of the Committee 3 1.4 Review of compliance of provisions of FRBM Act by the Comptroller and Auditor General of India (CAG) 5 1.5 Structure of the Report 5 Chapter 2 : Deviation in performance from the Act a nd Rules 2.1 Compliance with annual......

Report No. 20 of 2018 v Preface The Comptroller and Auditor General of India (CAG) was entrusted with the responsibility of periodically reviewing the compli ance of the provisions of the Fiscal......

revenue deficit may be seen i n the context of higher pace of expenditure on one hand and comparatively slow prog ress in realisation of receipts in general and non-tax receipts and disinvestment r eceipts in particular on the other side. It was further stated in the Statement that the Gov......

Report No. 20 of 2018 34 Chapter 4: Analysis of components of receipts and expenditure Dynamics of tax and non-tax revenues, receipts from disinvestments, recovery of loans, expenditure in the nature of revenue, capita l and loans & advances are...

BM Bituminous Macadam CA Central Assistance CAD Command Area Development CADWM Command Area Development & Water Management C&AG Comptroller & Auditor General of India CC Cement Concrete CCs Control Cabins CCA Culturable Command Area CD Cross Drainage CLA Central Loan Assistance CWC Central Water......

provide for differen\b funding pa\b\berns for projec\bs per\baining \bo \fpecial Ca\begory \f\ba\bes (\fC\f) and for \fpecial Areas (\fAs) in general \f\ba\bes and for \bhe remaining areas of general \f\ba\bes as discussed in para 1.5 of \bhis repor\b. Und er PMK\fY, crea\bion of a Long......

The devia\bion in quan\bi\bies was due \bo change in \bhe General Agreemen\b Drawing, as \bhe ori ginal es\bima\be was prepared on \ben\ba\bive drawing and design. Minis\bry s\ba\bed (February 2018) \bha\b change in design may be unavoidable keeping in view \bhe complex na\bure of irriga\bion......

April\b2004 CLA \bo be conver\bed on projec\b comple\bion \bo 30 per cent gran\b/70 per cent loan for General \f\ba\bes and 90 per cent gran\b/10 per cent loan for \fC\f. April\b2005 The loan componen\b \bo be raised by \bhe \f\ba\bes and g ran\b componen\b \bo be released by \bhe Cen\bre.......

Telangana 4.79 Palemvagu Project As per clause 46 of General Conditions of Contract, escalation on prices on cement, steel and fuel are allowed, if prices increase by more than five per cent over the prevailing market rates. Any hike beyond five per cent over the base rates were to be......

CHAPTER-I INTRODUCTION 1.1 About this Report This report contains the results of Compliance Audi ts of various departments under General, Social and Economic Sectors of the G overnment of Jharkhand conducted during 2016-17 in compliance with the CAG ’s audit mandate. The......

Arogyam Radiology, South Park, Bisputupur, Jamshedpur 5. Jeevandeep Sakchi, Jamshedpur Audit Report on General, Social and Economic Sectors for the year ended 31 March 2017 78 6. Radiology Drishti Diagnostic centre, Sidgora, Jamshe dpur 13 JAMSHEDPUR Dr. Devesh Bahadur 1. Tinplate Hospital,......

The audit has been conducted in conformity with the Auditing Standards of the Comptroller and Auditor General of India. Audit samples have been drawn based on Simple Random Sampling without Replacement method. The specific audit methodology adopted has been mention ed in each......

and monitoring, internal oversight etc., and report the results in the Audit Report as per the audit mandate of the Comptroller and Aud itor General of India to the State Legislative Assembly for ensuring account ability of the officials of the concerned administrative Departments.......

on bridges 2.4.7 71 ROAD CONSTRUCTION DEPARTMENT Mis-utilisation of Government money-unnecessary construction of bridge 2.4.8 74 Audit Report on General, Social and Economic Sectors for the year ended 31 March 2017 ii APPENDICES Appendix No. Description Reference to Paragraph Page 2.2.1......

v Preface 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Karnataka under CAG’s DPC Act, 1971. 2. The Report covering the period......

Government, through Karnataka Urban Infrastructure Development and Finance Corporation (KUIDFC), also produced two documentary films on SWM (a) for general awareness and (b) exclusively on municipal landfill, for creating awareness and educating ULBs. We observed that these booklets and Compact......

Exhibit 8.6: BMW mixed with MSW in BRIMS, Bidar (9.8.2017) Exhibit 8.7: Scattering and dumping of BMW in hospital premises (Paragraph 8.2.7) General Hospital, Nanjangud (6.7.2017) General Hospital, Malur (18.8.2017) Exhibit 8.8: E-waste mixed with MSW (Paragraph 8.3.3.1) TP, Kudligi......

This indicates a general lapse of internal control on part of ULBs. We further observed that 14 vehicles (13 vehicles in 2016 and one rapid action vehicle in 2013) purchased by CC, Ballari were not registered with RTO. 30 HDMC; CMCs – Bagalkote and Hosapete; TP, Kudligi. Chapter-VI 43......

detailed regulations on waste management process, prevention of waterborne, vector borne and food borne diseases, offences under the bye-laws, general offences which are applicable to all the citizens within city limit, enforcement of the provisions and schedule of fines. Apart from the......

consists of earth, stones, concrete, bricks, lumber, roofing materials, plumbing materials, heating systems and electrical wires and parts of the general municipal waste stream, but when generated in large amounts at building and demolition sites, it is generally removed by contractors for......

non-Plan Plan total Section-A: Revenue Revenue Receipts 96,123 1,05,585 Revenue Expenditure 83,616 61,189 33,576 94,765 tax revenue 25,449 23,742 General services 27,972 30,087 520 30,607 non-tax revenue 2,186 2,403 Social services 35,943 14,667 26,070 40,737 Share of Union taxes/Duties 48,923......

Report on State Finances For the year ended March 2017 27 2.1 Introduction The Comptroller and Auditor General of India performs the audit of Appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

Departmental officers had also not verified or reconciled the balances with the accounts maintained by the Accountant General. Non reconciliation of balances of PD accounts periodically and not transferring the unspent balances lying in PD accounts to the Consolidated Fund before the closure......

The ratio of development expenditure, social services 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 2016-17 over the five year period, while the share of......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. The gist of important findings of this report is given below: While revenue receipts, revenue expenditure and capital expenditure, as a percentage of GSDP,......

Fiscal Responsibility and Budget Management 8 BOCW Building and Other Construction Workers 9 BTC Bihar Treasury Code 10 CAG Comptroller and Auditor General of India 11 CAGR Compound Annual Growth Rate 12 CE Capital Expenditure 13 DC Detailed Contingent 14 DDO Drawing and Disbursing Officer 15 DE......

g Chapter:I - Introduction CHAPTER-II PERFORMANCE AUDIT h Audit Report (General, Social and Economic Sectors) for the year ended\ March 2017 1 (i) Bhimbandh WLS, Munger (ii) Gautam Buddha WLS, Gaya (iii) Kaimur WLS, Kaimur & Rohtas (iv) Rajgir WLS,...

Sectors) for the year ended\ March 2017 41 APPENDIX-1.1 (Refer: Paragraph-1.3.; Page 2) Outstanding Inspection Reports/Paragraphs (` in crore) General Sector Social Sector Economic Sector Year No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount......

Section 18 (1) (b) of the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 stipulates that the C&AG has the authority to requisition any accounts, books and other documents which deal with or form the basis of or are otherwise relevant to the......

Patna (NILOTPAL GOSwAMI) The 2 November 2018 Principal Accountant General (Audit), Bihar Countersigned New Delhi ( RAJIV MEHRISHI ) The 1 2 November 2018 Comptroller and Auditor General of......

This Report contains significant results of the performance audit and compliance audit of the departments of the Government of Bihar under the General, Social and Economic Sector Services. The instances mentioned in this Report are those which came to notice in the course of test-audit for......

TABLE OF CONTENTS DESCRIPTION Reference to Paragraphs Page/ Remarks Preface iii Overview v CHAPTER-I INTRODUCTION About this Report 1.1 1 Auditee Profile 1.2 1 Response of the Government to Inspection Reports 1.3 1 Response of the Government to...

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......

Mining Receipts p Audit Report (Revenue Sector) for the year ended 31 March 2017 Chapter-6: Mining Receipts 6.1 Results of audit The Accountant General test checked the records of 35 1 out of 56 auditable units of the Mines and Geology Department during 2016-17. The Department collected `......

AA Assessing Authority ACCT Assistant Commissioner of Commercial Taxes ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BE Budget Estimates BMMC Rules Bihar Minor Mineral Concession Rules BMVT Act Bihar......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of......

Some of the major findings in this report are summarised below: 1. General The total receipts of the Government of Bihar for the year 2016-17 were ` 1,05,584.98 crore, of which revenue raised by the State Government from its own sources was ` 26,145.37 crore (24.76 per cent ). The share of......

g Chapter-1: General Chapter-2 Commercial Taxes h Audit Report (Revenue Sector) for the year ended 31 March 2017 CHAPTER-2: COMMERCIAL TAXES 2.1 Tax......

i Chapter-1: General Chapter-3 Revenue and Land Reforms j Audit Report (Revenue Sector) for the year ended 31 March 2017 CHAPTER-3: REVENUE AND LAND REFORMS 3.1......

TABLE OF CONTENTS Paragraph Page Preface iii Overview vii Chapter-1: General Introduction 1.1 1 Trend of receipts 1.2 1 Analysis of arrears of revenue 1.3 6 Follow up on Audit Reports – summarised position 1.4 7......

4.2 Results of audit During 2016-17, the Accountant General test checked records of 34 2 out of 49 units of the Transport Department. Revenue collected by the Department during 2015-16 was ` 1,181.22 crore of which, the audited units collected ` 888.87 crore. Audit scrutiny revealed non/short......

87 Appendix – I (Reference: Paragraph 1.7.3) Action taken by the Excise Department on the recomm endations Year of Audit Report Name of the Performance Audit Recommendations Action taken by the Department/ Government 2012-13 ‘Receipts under...

CHAPTER - I : GENERAL Audit Report (Revenue Sector) for the year ended 31 March 2017 2 1.1.2 Details of tax revenue raised during the period 20 12-13 to 2016-17 is given in Table 1.1.2. Table 1.1.2 Details of Tax Revenue raised (` ` ` ` in crore) Sl. No. Head of revenue 2012-13 2013-14 2014-15......

v This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to the Governor of Assam under Article 151 of the Constitution of......

Glossary 143 Glossary Chapter - I : General AG Accountant General (Audit), Assam AGST Assam General Sales Tax APTC & E Assam Professions, Traders, Callings and Employments AVAT Assam......

PARTICULARS PARAGRAPH PAGE Preface v Overview vii CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department......

Some of the major findings are mentioned below: I. GENERAL  The total receipts of the State for the year 2016-1 7 were ` 49,219.81 crore against ` 42,457.68 crore in the previous year. Of this, 33 per cent was raised by the State Government through tax rev enue ( ` 12,079.56 crore) and......

The Commissioner o f Taxes (CT), Assam is the Head of the Department and responsible for administratio n of all taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is also......

Important audit findings are processed for inclusion in the Report of the Comptroller and Auditor General of In dia. During 2016-17, out of 1,590 auditable units under Social Sector, 336 1 were audited during the year involving an expenditure of ` 16,182.34 crore (including expenditure......

and Nutrition -- -- 1237.72 -- -- -- 957.33 -- 40-Sainik Welfare and other Relief Programs -- -- 80.93 -- -- -- 65.19 -- Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 204 Appendix-1.1 (Concluded) ( ` `` ` in crore) 1 2 3 4 5 6 7 8 9 10 11 11......

2 10.2 per cent flood prone area of the total area of the country. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 100 for flood control measures pointed towards weak pla nning process of the Department. Further, hydrological and morphological......

Welfare of Minorities and Development Department Doubtful expenditure 1.5.10 94 Irregular and avoidable expenditure 1.5.11 96 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 ii CHAPTER-II ECONOMIC SECTOR Introduction 2.1 99 Planning and conduct of......

Chapters I, II and III deal with Social, Economic (Non-PSUs) and General Sectors res pectively. This Report contains 25 Draft Audit paragraphs, two Compliance Audits viz., ‘Incentive to Scheduled Caste students (Scholarship schemes)’ and ‘Border Areas Development Programme’, three......

Water Commission CWR Clear Water Reservoir DAHP Direct Action Hand Pump DC Deputy Commissioner DCA Director Cultural Affair Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2017 298 DCAD Director Char Areas Development DCFO District Chief Fire Officer......

\fRE\bACE 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. 2. This Report presents the......

ULBs falling under the General Areas are governed according to the provisi ons of the AM Act, 1956, while areas listed under the Sixth Schedule of the Constitution of Ind ia are governed by the rules framed by the respective Autonomous District Councils (ADCs). Statistics relating to the urban......

2. AP President is the Chairman of each committees i) General Standing Committee Establishment matters, communication, buildings, rural housing, relief against natural calamities, water supply and all miscellaneous residuary matters. ii) Finance, Audit and Planning Committee Finance of the AP,......

Audit Report on Local Bodies for the year 2016-17 20 2.5 Acknowledgement The office of Accountant General (Audit), Assam acknowledges the co-operation extended by Finance and P&RD Department, GoA, Commissioner, P&R D, Assam, and concerned PRIs during the course of the audit. Audit findings 2.6......

5.1.2 Components of grants The 13 th and 14 th FC grants had two components - a basic grant compon ent viz., General Basic Grant (GBG) and a performance based component viz., General Performance Grant (GPG). GBG is released to provide the ULBs a measure of un conditional support for delivering......

 The Comptroller and Auditor General (CAG) of India conducts audit of Local Bodies under Section 14 (1), 15, 20(1) of CAG’s Duties, Po wers and Conditions of service (DPC) Act, 1971. Local Bodies are required to comply with the observations contained in the Inspection Reports (IRs) issued by......

The matter was reported to the Department in July 2 017; reply was awaited (February 2018). (RASHMI AGGARWAL) GUWAHATI Accountant General (Audit), Assam THE Countersigned (RAJIV MEHRISHI) NEW DELHI Comptroller and Auditor General of India......

The audit has been conducted in conformity with aud iting standards issued by the Comptroller and Auditor General of......

The CEO, Nagaon ZP stated (January 2017) that highe st bidders were not selected as per decision taken up by the General Standing Committee in view of public interest. He also stated that excessive value may result in hardship to cult ivators and common people. The reply was not tenable as:  The......