Audit Reports

2017 -July 2017 1.13 0.48 1.61 Total 7.55 3.27 10.82 Appendices 117 Glossary of abbreviations Abbreviations Full Form ADGP -TC Additional Director General of Police, Technical Cell APCMS Agricultural Producers Cooperative Marketing Societies BDO Block Development Officer BEL Bharat Electronics......

in grazing lands As per Government Orders (December 2001 and May 2007), Meikkal and Mandaiveli Poramboke lands ( grazing lands) should not be generally alienated to other departments . If necessity arises, equal extent of alternative land should be identified by the District Collector and......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Tamil Nadu (GoTN) relates to matters arising from Performance Audit of selected programmes and activities......

i TABLE OF CONTENTS Paragraph Page Preface v CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of Audited Entities 1.2 1 Authority for Audit 1.3 2 Planning and conduct of audit 1.4 3 Response to Audit 1.5 3 Audit observations on Performance...

The Report contains significant results of the Performance Audit and Compliance Audit of the departments of the Government of Tamil Nadu under the General and Social Services including departments of Backward Classes, Most Backward Classes & Minorities Welfare, Co -op eration, Food & Consumer......

d length of 50 m or more, or in a locality affecting 50 households or more Appendices 145 Glossary of Abbreviations Abbreviation Full form AGM Annual General Body Meeting ALTM Airborne Laser Terrain Mapping C&AG Comptroller and Auditor General of India CE Chief Engineer CMA Chennai Metropolitan......

As per its bye -laws , i t is mandatory for TNSDMA to hold its Annual General Body Meeting (AGM) once a year to discuss the (i) report of the EC, (ii) assets and liabilities, (iii) income and expenditure statement (iv) report of the Auditor and (v) other issues connected with disaster......

The Audit has been conducted in conformity with the Auditing St andards issued by the Comptroller and Auditor General of India . Audit wishes to acknowledge the cooperation received from Revenue and Disaster Management Department, Housing and Urban Development Department, Municipal Administration......

During Joint Inspection (October 2016) of Accountant General?s (E&RSA) Team along with officials of WRD, CE, WRD admitted that at the time of December 2015 floods, 9 out of 12 vents 1 under Maraimalai Adigalar Bridge across the Adyar River at Saidapet were encroached leading to overflowing of......

CHAPTER – I GENERAL Chapter-I: General 1 1.1 Trend of revenue receipts 1.1.1 The revenue receipts of the State for the year 2016-17 comprised of: o Tax and......

Warehouse BIO 119 117 2 900 1800 Super Premium 142 129 13 1539 20007 Premium Brand 1132 1112 20 1138 22760 Deluxe Brand 4831 4724 107 675 72225 General Brand 366 354 13 663 8619 NEB 122 121 1 524 524 Wine 570 548 22 180 3960 Beer (650 ml) 4135 4117 18 80 1440 Beer (500 ml) 452 443 9 113 1019......

EXECUTIVE SUMMARY ii The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2017 (Government of Meghalaya) is brought out in six chapters. The Report contains a......

At the field level, there are 18 Divisions 3 each headed by a Divisional Forest Officer (DFO). DFOs are responsible for general administration, enforcement of the Forest Acts and Regulations, implementation of various schemes and monitoring of all forest activities. DFOs are assisted by......

Table of Contents Para Caption Reference Paragraph Page(s) Preface i Executive Summary ii-v Chapter I- General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears of assessments 1.3 4 Evasion of tax detected by the departments......

Table 3.3 Size (in millilitres) Requirement of ENA in Bulk Li tres (BL) 180 ml 3.85 (BL) 375 ml 4.00 (BL) 750 ml In Meghalaya, excise duty on General Brand of liquo r is ` 663 per case of 12 bottles of 750 ml or equivalent quantity. Audit of records of the SE Nongpoh revealed that a......

The State’s literacy rate increased from 62.56 per cent (2001) to 74.40 per cent (as per 2011 census). General data relating to the State is given in Appendix 1.1 (Part-D) . Gross State Domestic Product Gross State Domestic Product (GSDP) is the market v alue of all officially recognised......

58.95 (43) 53.29 (30) 74.59 (34) 54.30 (31) 33.70 (21.40) Capital-Voted 5. 19 – Secretariat General Services, Public Works, etc. 68.00 (58) 79.23 (42) 95.11 (57) 39.66 (27) 70.43 (45.66) 6. 39-Cooperation, etc. 8.33 (54) 7.79 (48) 9.30 (62) 5.04 (54) 11.74 (69.43) (Figures in the parentheses......

Grantee Institutions receiving Grants-in-aid from Government are require d to furnish Utilisation Certificates (UCs) to the Accountant General (Accou nts & Entitlement) countersigned by the disbursing authority after thorough verifica tion. The purpose for which the Grant-in-aid were utilised......

or by any State Government or Governments or partly by Central Gove rnment and partly by one or more State Governments, the Comptroller and Auditor General of India (CAG) may , if he considers necessary, cause test audit to be conducted of the accounts of such companies and provisions of Section......

(Paragraph 2.1.18.1) Audit Report no. 4 of 201 7 on PSUs (Social, General and Economic Sectors) 16 Introduction 2.1. 1 The Punjab State Grains Procurement Corporation Limited (Company) was incorporated (March 2003 ) with the main objective of procurement, storage and delivery of......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2017 Government of Punjab Report......

companies deemed to be government companies as per the provisions of th e Companies Act , 2013 ) are audited by the Comptroller and Auditor General of India (CAG) under t he provisions of the Companies Act as amended from time to time. The accounts certified by the statutory auditors......

4 of 201 7 on PSUs (Social, General and Economic Sectors) 72 Sl. No. Sector/ Name of the Company Period of Accounts Year in which accounts finalised Paid up Capital Loans outstanding as on 31-03-17 Accumulated Profit (+) / Loss( -) Turnover Net Profit/ Loss Impact of Audit Comments 1......

(Paragraphs 1.2 1) Audit Report no. 4 of 201 7 on PSUs (Social, General and Economic Sectors) x Arrear s in accounts Twenty s ix working PSUs had arrears of 43 accounts as on 30 September 2017 . (Paragraph 1.1 0) 2. Performance audit of Government Companies A p erformance audit of the......

Taken Notes BGs Bank Guarantees BoD Board of Directors BOQ Bill of Quantities BR Balancing Reservoir BS Bulk Supply CAG Comptroller and Auditor General of India CD Contract Demand / Custom Duty CE Chief Engineer CEA Central Electricity Authority CERs Certified Emission Reductions CERC......

The execution of Civil and Electro-Mechanical Works of the Project is under the overall control of a General Manager, who is as sisted by three Assistant General Managers, Civil, Mechanical and Electrical. 2 (i) Kashang HEP& (ii) Shongtong-Karchham HEP (work in progress). 3 Including......

of Government companies (including com panies deemed to be Government companies as per the Companies Act) a re audited by the Comptroller and Auditor General of India (CAG) unde r Section 19 of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971, read with......

by the Himachal Pra desh Electricity Regulatory Commission (HPERC) from time to time, Bu lk Supply (BS) tariff is chargeable to a consumer for general or mixed lo ad where further distribution of power to various residential and no n-residential buildings is to be undertaken by the......

2015-16 30.82 2016-17 14 Himachal Pradesh General Industries Corporation Ltd. 2015-16 7.16 2016-17 2.97 15 Himachal Pradesh Horticultural Produce Marketing and Processing Corporation Ltd. 2015-16 38.76 2016-17 8.00 16 Beas Valley Power Corporation Ltd. 2015-16 300.00 2016-17 Total A :......

Chapter : II – Taxes/VAT on sales, trade etc. 17 CHAPTER-II TAXES/VAT ON SALES, TRADE ETC. 2.1 Tax administration Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT) laws and rules made thereunder are administered at the Government level by the Secretary,......

Director of State Lotteries Proposal for launching of newlotteries Government Approval Printers (PSUs) Print Distributors Tickets DLOs Agents Prizes General Public Audit Report (Revenue Sector) for the year ended 31 March 2017 106 conclusion of the audit, an exit conference was held on 17 July......

(v) Preface This Report of the Comptroller and Auditor General of India is prepared for submission to the Governor under Article 151 of the Constitution of India for being laid before the State......

The Inspector General of Registration (IGR) is the head of the Registration Department who is empowered with the superintendence and administration of registration work. He was assisted by the District Registrars (DR) and Sub- Registrars (SR). 5.6 Internal audit Inspector General of......

(i) TABLE OF CONTENTS Particulars Paragraph Page Preface (v) Overview (vii) CHAPTER–I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 4 Evasion of tax detected by the Departments......

Some of the major findings are mentioned below: I. General Total revenue receipts of the State Government for the year 2016-17 amounted to ` 75,611.72 crore against ` 69,032.66 crore for the previous year. 69 per cent of this was raised by the State through tax revenue (` 42,176.37 crore)......

1989, advertising device, figure or writing shall be exhibited on any transport vehicle as specified by the State or Regional Transport Authority by general or specific order and on payment of fee for a period of one year or part thereof for each vehicle. The rate of fee was increased to ` 20 per......

Deposit Interest 1 District Hospital, Palakkad 1,20,000 4,677 116,350 15,977 19,65,598 38,147 1,67,49,583 1,17,246 12,41,78,143 5,91,708 7,67,755 2 General Hospital, Ernakulam 1,79,77,166 62,974 3,75,64,975 9,09,430 4,49,95,534 18,81,626 4,25,68,340 28,78,363 13,15,83,130 20,87,947 78,20,340 3......

25 IT Information Technology 26 KBF Karunya Benevolent Fund 27 KBT Act Kerala Building Tax Act, 1975 28 KFC Kerala Financial Code 29 KGST Kerala General Sales Tax 30 KLR Act Kerala Land Reforms Act 31 KMVT Act Kerala Motor Vehicles Taxation Act 32 KMVT Rules Kerala Motor Vehicles Taxation......

3.7.4 Conduct of entrepreneurship development programmes for MEs The Mi cro Enterprise Scheme Guidelines envisaged general orientation programme to identify potential entrepreneurs and entrepreneurship development programme (EDP) for those who participated in the general orientation......

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......

Under the Town Planning Act , 1933, the General Town Planning Scheme for Thiruvananthapuram as amended in 2007 lays down Zoning Regula tions, which stipulate that all future developments in Thiruvananthapuram would be in conformity with the provisions of the Development plan for the district.......

No. Department 2012 -13 2013 -14 2014 -15 2015 -16 Total 1. General Administration - - - 2 2 2. Health and Family Welfare - - - 1 1 3. Higher Education - - 1 3 4 4. Home and Vigilance 1 - - 2 3 5. Local Self Government - - 1 - 1 6. Printing and Stationery - 1 1 - 2 7. Water Resources 3 1 3 1......

Payments made through Aksh aya Centres are routed through FRIENDS Centres and post offices through the General Post Office, Thiruvananthapuram. Online payments are routed through BillDesk 106 , a payment gateway service provider, and the amount is transferred directly to the account of FM&CAO.......

72 CHAPTER I V SOCIAL JUSTICE DEPART MENT Functioning of Kerala Social Security Mission Executive Summary The Kerala Social Security Mission (KSSM), a registered society under the Travancore -Cochin Literary, Scientific and Charitable Societ ies...

this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Accountant General (General and Social Sector Audit) 1.4 3 Planning and conduct of Audit 1.5 3 Significant Audit Observations 1.6 3 Lack of responsiveness of......

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

The major surrender was noticed under the major head 22 02 – General Education . Out of ₹ 7.6 5 crore allotted under this head, ₹ 5.81 c rore (76 per cent ) was surrendered . In the case of major head 2501 – Spe cial Programmes for Rural Development, out of ₹ 386.04 crore allotted ,......

Paragraph 2.1.1.1 , Page 6 ) Major Head Function Budget Provision ( in ₹) Surrender ( in ₹) Percentage of surrender Net budget ( in ₹) 2202 General Education 76492000 58067000 76 18425000 2210 Medical and Public Health 80757000 7323000 9 73434000 2217 Urban Development 11336000000......

Audit noticed that in 11 to 40 15 out of 42 14 KLGSDP Performance Grant, Development Fund - General - capital, Development Fund - asSpecial Component Plan - capital, Development Fund - Central Finance Commission - capital. 15 2011-1 2 : 15 LSGIs, 2012 -13 : 25 LSGIs, 2 01 3-14 : 21 LSGIs, 20 14......

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

arising from supplementary audit under the scheme of providing Technical Guidance and Supervision (TGS) arrangement by the Comptroller and Auditor General of India. Chapter III an d IV contains three performance/compliance audits and five individual compliance audit paragraphs. Copies of draft......

and independent status to the LSGIs within the functional domain, the Local Self - Government Department (LSGD) of Government is empowered to issue general guidelines to LSGIs in accordance with the National and State pol icies. The President/Chairperson/Mayor is the Chief Executive Head of......

The per capita income (201 6-17) of the State at current prices stands at `1,83 ,03 9. General data relating to the State is given in Appendix 1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognized final goods and services produced within the State in a......

Appendices 77 Appendix 1.1 State Profile (Reference: Page 1, Paragraphs 1.3 ; Page 10 and 1. 6.1; Page 17) A. General Data Sl. No. Particulars Figures 1. Area 38863 sq . km . 2. Population a. In 2007 3.37 crore b. In 2016 3.5 8 crore 3. Density of Population......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expendit ure actually incurred under various Grants is within the authorisation given under the Appropriation Act and whether the expenditure required to be charged under the......

into trends in committed expenditure , borrowing pattern and quality of expenditure , besides giving comparison on State’s expenditure with other General Category States. Chapter 2 is based on the audit of Appropriation Accou nts and gives a Grant -by - Grant description of appropriations and......