Audit Reports

Bengaluru ( E P Nivedita ) The 31 January 2018 Accountant General (General and Social Sector Audit) Karnataka Countersigned New Delhi ( Rajiv Mehrishi ) The 1 February 2018 Comptroller and Auditor General of India 52 ` 121.37 lakh (cost of work done) + ` 190.34 lakh (revised cost of balan......

The Inspector General of Registration and Commissioner of Stamp s had not transferred the required additional stamp duty for the year 2016 - 17 to Taluk Panchayats . There was a delay in submission of annual accounts for the year 2016 - 17 by the Zilla Panchayats (5 to 86 days) and Taluk......

The a udit has been conducted in conformity with auditing standards issued by the Comptroll er and Auditor General of India......

The State Government entrusted (May 2010) the audit of accounts of all ULBs except NACs to the Comptroller and Auditor General of India ( CAG ) under Section 14 (2) of CAG ’s Duties, Powers and Cond itions of Service (DPC) Act, 1971 , with effect from 2008 - 09 and under Technical Guidance......

Accountability framework 1.2 The accounts of Government companies 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 (Act). According to Section 2 (45) of the Act,......

of 11.5 0 per cent , instead of 6 per cent, on fresh loan of `3.70 crore sanctioned to 27 P HWCSs without claiming interest subsidy from NABARD . General Manager , District Industries Centre, Kannur replied (July 2017) that though direction was given to the DCB in this regard, it was not......

replied that administrative orders were is sued ( March and August 2017) designating four certificates (Nativity, Domicile, Caste and Community) as general purpose and also increasing their validity period. The software was since modified for incorporating changes with respect to Caste a nd......

(including com panies deemed to be Government C ompanies 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 Companie s Act, 1956 and Sections 139 and 143 of the Companies Act, 2013 . The......

Water bills 5 Electricity bills 6 Land phone bills 7 Mobile phone bills 8 Wireless connection bills Calicut University Services 9 Exam Remittances 10 General Remittances Welfare Board Fee Payments 11 Labor welfare board fees 12 Cultural welfare board fees Police Department Payments 13 e-Challans......

Appendices 65 Appendix 1.1: Part A State Profile General Data Sl. No . Particulars Sikkim All India 1 Area in sq. km 7,096 32 ,87,240 2 Population in lakh (As per 2011 Census ) 6.11 12 ,108.55 3......

had been laid down. 2.1.2 Audit of appropriation by the Comptroller and Auditor General of India (CAG) seeks to ascertain whether expenditure actually incurred under various grants was within the authorisation given under the Appropriation Act and that the expenditure required to be charged......

The status of outstanding UCs as per the records of the Accountant General (AG), Sikkim is given below: Table 3.1: Outstanding Utilisation Certificates Year Number of UCs awaited Amount ( ` in crore) Upto 2014- 15 2,923 224.76 2015 -16 182 112.02 201 6-17 344 141.64 Total 3449 478.42 Source:......

the year 2016-17, all the Controlling Officers reconciled the Government receipts and expenditure with the figures in the books of the Accountant General. However, the practice of not furnishing Utilisation Certificates in time against grants received, not furnishing of detailed information......

This was due to defective meters and modems, defective Data Concent rating Unit, failure/non- availability of General Packet Radio Service (GPRS) connectivity etc. The Company, thus, could not avoid human intervention i n data communication for energy accounting and auditing despite declaration......

The administrative departments were required to submit the said explanatory notes to th e Assam Legislative Assembly with a copy to the Accountant General within 20 days from the date of receipt of the Audit Reports. The administrative departments concerned did not su bmit any explanatory notes......

The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of the Section 143 of the Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies......

The Inspector General of Police, Logistic (IGP) of Assam requested (August 2011) the Company to provide rates for supply of steel co ts as per specification. The Company accordingly obtained (September 2011) rate quotations from few SSI units on an ad hoc basis for the items required in......

1 Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from the Performance A udit of selected programmes and activities and Compliance A udit of......

Food Security – Public Distribution System/Civil Supplies, Rural Development and Panchayat Raj are excluded and covered in the Report on the General and Social Services. 3. The instances mentioned in this Report are among those, which came to notice in the course of audit for the year 201......

Food Security – Public Distribution System/Civil Supplies, Rural Development and Panchayat Raj are excluded and covered in the Report on the General and Social Services. 3. The instances mentioned in this Report are among those, which came to notice in the course of audit for the year 201......

The reply wa s not justifiable as reply was general in nature and details of alternative plots were not furnished. 2.1.10. 4 Non -enforcement of terms of allotment When the Land Allotment Letter was issued, the land or plot wa s shown as allotted in KIADB records even though possession of the......

services under of C&T (T), five services under CT, one service under Registration and two services under Excise Department were added in June 2015. General Administration (Administrative Reform) {GA (AR)} Department was the nodal Department for monitoring the implementation. Audit was conducted......

DDG Deputy Director of Geology DDM Deputy Director of Mines DEO District Excise Office DGO Directorate of Geology, Odisha DIG Deputy Inspector General DO Designated Officer DR Dead Rent DSR District Sub Registrar E EAL Excise Adhesive Label EC Excise Commissioner ED Excise Duty EDC Excise......

Year No. of projects approved by SGPB for exploration No. of projects where exploration is done Final Report submitted General exploration (G2) Prospecting (G3) Reconnaissance Survey (G4) General exploration (G2) Prospecting (G3) Reconnaissance Survey (G4) 2014-15 1 5 5 1 5 5 4 2015-16 2 8 3 2......

It was administered at the Government level by the Principal Secretary, Revenue & Disaster Management (R&DM) Department. The Inspector General of Registration (IGR) was the head of the Revenue Department who was empowered with the task of superintendence and administration of registration......

v 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 Odisha under Article 151 of the Constitution......

The helpline number was widely circulated to general public through different print media. Audit observed that the said toll free help line number had remained defunct since 15 July 2015. Inoperative toll free number deprived the department from obtaining required information to control and......

i TABLE OF CONTENTS Reference to 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 1.4 5 Pendency of Refund......

vii OVERVIEW This Report contains 27 paragraphs including four detailed Compliance Audits. Some of the major findings are mentioned below: I General The total revenue receipts of the Government for the year 2016-17 amounted to ` 74,299.39 crore against ` 68,941.44 crore in the previous......

Audit also cross checked records such as General Registration Registers (GRRs), and Off-Road Registers (ORRs) maintained in the RTO offices. Audit observed that registered owners of 27,078 vehicles of different classes 3 out of 3,13,849 vehicles did not pay MV tax and additional tax during......

3.3. Accounts and Audit Reports of bodies/authorities Audit of the accounts of autonomous bodies set up by the State Government unde r General, accounts of bodies and authorities auditable by CAG of India under Sections 19 and 20 of However, as of September 2017, there was delay in submission of......

Section A Revenue Total Non-Plan Plan Total Revenue Receipts 76,134 82,818 Revenue Expenditure 75,896 56,852 24,580 81,432 Tax Revenue 39,975 48,408 General Services 23,247 25,018 107 25,125 Non-Tax Revenue 14,414 9,782 Social Services 30,466 17,622 17,664 35,286 Share of Union Taxes/Duties......

Appropriation Accounts are complementary to Finance Accounts. Audit of appropriations by the Comptroller and Auditor General of India ( CAG) seeks to ascertain whether the expenditure actually incurred under various gr ants is within the authorization given under the Appropriation Act and......

Cases of surrender of entire provision (Rural Development Grant) 2.6.2.5 125 2.21 Opening of New Subheads without concurrence of Principal Accountant General (Accounts & Entitlements) 2.7.7 125 3.1 Statement showing submission of accounts and status of audit of Autonomous Bodies 3.3 131 3.2......

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 Telangana unde r Article 151 of the......

Its ratio to total expenditure stood at 28.22 per cent which was higher than the combined average (19.70 per cent) of General Category States . The capital Audit Report on State Finances for the year ended March 2017 expenditure of the State excluding 7,500 crore transferred to DISCOMs under......

Due to shortage of gynaecologists, anaesthetists, and general surgeon in Public Health Facilities, people were forced to go to private health facilities for C-section deliveries. 5.12 4.08 3.97 3.84 4.8 3.85 3.84 3.76 2012-13 2013-14 2014-15 2015-16 0 1 2 3 4 5 6 Figures in lakh Chart-2.2......

Chapter I Pages 1 - 15 Overview Chapter I – Overview Page 1 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) contains matters arising from performance audit of selected programmes and Departments of Government of Telangana. It also......

pending as of 30 September 2017 IRs Paragraphs Backward Classes Welfare 47 275 Consumer Affairs, Food and Civil Supplies 21 142 Finance 1 6 General Administration 9 62 Health, Medical and Family Welfare 359 2649 Higher Education 376 2621 Home 89 530 Labour, Employment, Training and......

Cell CRC : Cluster Resource Centre CWSN : Children with Special Needs DEO : District Educational Office DFO : Divisional Fire Officer DG : Director General of State Disaster Response and Fire Services DHAP : District Health Action Plan DHS : District Health Society DH : District Hospital DLMC :......

Page i Reference to Paragraph Page Preface v Chapter I - Overview About this Report 1.1 1 Profile of General and Social Sector 1.2 1 Office of Principal Accountant General (Audit) 1.3 2 Authority for audit 1.4 2 Planning and conduct of audit 1.5 3......

Children to Free and Compulsory Education Act, 2009 (RTE Act) besides Compliance Audits of the Departments of the Government of Telangana under the General and Social Sector including Departments of Health, Medical and Family Welfare; Higher Education; Home; Municipal Administration & Urban......

As per Section 264 of the Act, Property Tax shall be payab le on half-yearly basis. Components of the Property Tax are i) general tax i i) water tax iii) drainage tax iv) lighting tax and v) conservancy tax. Commissio ner of the Municipal Corporation is the assessing authority for fixation of......

Reply was not acceptable as the justification for splitting the works was not recorded and works were generally completed beyond the stipulated time. The works were split to avoid san ction from higher authority. In Nandyal municipality, the work of ‘Rehabilitatio n and widening of CC......

Report of the Comptroller and Auditor General of In dia on Local Bodies for the year ended March 2016 was tabled in the State Legislatur e on 31 March 2017. Response to audit observations After completion of audit, Inspection Reports (IRs) containing audit findings were issued to heads of the......

Report of the Comptroller and Auditor General of India on Local Bodies for the year ended 31 March 2017 Government of Andhra Pradesh Report No. 6 of 2018
 Reference to Paragraph......

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

This Report of the Comptroller and Auditor General of India (C&AG) on Government of Andhra Pradesh includes results of one Performance Audit, two detailed Compliance Audit paragraphs and six compliance audit paragraph s of PRIs and ULBs. These are as follows: Performance Audit on......