Audit Reports

1 of 2018 (Public Sector Undertakings) 58 Regulatory Commission. Stakeholders including general public were not provided with the information regarding the excess contribution to EPF. The Government replied ( January 201 8) that the issue pertained to employee related payments . In view of the......

ATN Action Taken Note BOT Build, Operate and Transfer BT Bus Terminal CA Chartered Accountant CAC Commuter Amenity Centre CAG Comptroller and Auditor General of India CCC Consumer Care Centre CEA Central Electricity Authority CERC Central Electricity Regulatory Commission CGRF Consumer Grievance......

are sub mitted to the Government by the CAG for laying before State Legislature under the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The instances mentioned in this Report are those, whi ch came to notice in the......

Hyderabad (South), Mahabubnagar, Medak, Nalgonda, Rangareddy (East), Rangareddy (North), Rangareddy (South) and Siddipet Circles 30 CGM: Chief General Manager HT (Industrial ) HT (Non -Industrial ) LT (Domestic / Non - Domestic ) Report No. 1 of 2018 (Public Sector Undertakings) 22 2.3......

Chapter I: Introduction 1 Chapter I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Economic sector of Government of Odisha relates to matters arising from Performance Audit of Contract Management in......

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

Of the remaining 308 contracts, in 61 contracts the works were delayed due to general election, land not being available and for want of approved design. The above constraints were beyond th e control of the contractors. Reasons for the delay in respect of remaining 247 contracts are shown in......

MD was assisted by two Chief General Manager s, seven General Managers and eight Regional Managers to carry out the day -to-day activities of the Company . Scope of Audit 2.3 A performance revie w27of OMC was included in the Report of the Comptroller and Auditor General of In dia for the year......

However, the Director General (Fire Service, Civil Defence and Home Guard) denied that they had issued any such instruction. Th e Home Department stated (July 2017) that the OSPHWC would bear the extra cost and the Managing Director of OSPHWC was being requested to fix responsibility for......

The financial statements of Government Companies are audited by Statutory Auditors appointed by the Comp troller and Auditor General of India . These financial statements are also subject to supplementary audit conducted by the Comptroller and Auditor General of India . Audit of Statutory......

BRPL Brahmani River Pellets Limited 7. BSY Baliparbat Stock Yard 8. CA Compensatory Afforestation 9. CAG Comptroller and Auditor General of India 10 . CAPEX Capital Expenditure 11 . CESU Central Electricity Supply Utility 12 . CGM Corporate Governan ce Manual 13 . CL Current Liabilities 14 .......

are submitted to the Government by the CAG for laying before State Legislature under the provisions of Section 19 -A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The ins tances mentioned in this Report are those, which came to notice in the......

for creating consumer awareness was being prepared and a proposa l for comprehensive media plan had been submitted (July 2017) to the Di rectorate General of Information and Public Relations (DGIPR), GoM. Sepa rate fund allocation of ` two crore was also made for this purpose. The reply......

CHAPTER - I Page INTRODUCTION 1 to 11 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 select ed programmes and activities and Compliance audit of Government......

This Report relates to audit of the General and Soc ial Sector of the Government Departments conducted under the provisio ns of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971 and Regulations on Audit and Acc ounts, 2007 issued thereunder by the......

2013-14 2014-15 2015-16 2016-17 Total IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 General Sector 1 Environment Mumbai 17 43 5 16 3 18 3 19 4 52 3 48 35 196 Nagpur 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 17 43 5 16 3 18 3 19 4 52 3 48 35......

About this Report 1.1 1 Audited Entity Profile 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Offices of the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur 1.4 2 Planning and Conduct of Audit 1.5 3 Significant Audit Observations 1.6......

1 Agriculture Development Officer (ADO): one, Agricu lture Extension Officer (AEO): one and Lab Assistant (LA): one. Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2017 98 | P a g e 3.2 Loss in sale of organic/ orthodox black tea Selection of a firm......

Expend-iture Budget Estimates Expend-iture Budget Estimates Expend-iture Budget Estimates Expend-iture Budget Estimates Expend-iture Revenue General Services 6,651 6,618 7,196 7,047 8,344 7,604 9,207 8,788 10, 135 9,728 Social Services 6,635 6,131 7,117 6,706 7,913 7,451 9,676 7,980......

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 t he Governor of the State of Himachal Pradesh under Article......

(Paragraph 3.15) Non-creation of infrastructure in General Nursing a nd Midwifery schools and diversion of funds Non-release of State share of ` 1.78 crore and diversion of ` 3.00 crore to General Nursing and Midwifery schools not approved by Gover nment of India by the Medical Education and......

03 637.09 64 233 1,289.83 2016-17 08 50 8.56 01 03 1.16 09 53 9.72 Total 401 1,049 1,605.79 37 54 1,551.77 438 1,103 3,157.56 Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2017 174 | P a g e Appendix-1.2 (Reference: Paragraph 1.8; Page 4) Statement......

Scheme 3.14 128 Medical Education and Research Department Pradhan Mantri Swasthya Suraksha Yojana 3.15 134 Non-creation of infrastructure in General Nursing a nd Midwifery schools and diversion of funds 3.16 142 Multipurpose Projects and Power Department Non-implementation of Jangi Thopan......

Items not classified in the above schedules are taxable at the general rate of tax of 12.5 per cent with effect from 1 July 2005. 2.5.1 The Principal Secretary to Government of Haryana, Excise and Taxation Department has clarified on 25 March 2013 that all varieties of textiles on which any value......

v PPRR EEFFAA CC EE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of Haryana under Article 151 of the Constitution......

Chandigarh (MAHUA PAL) The Principal Accountant General (Audit), Haryana Countersigned New Delhi (RAJIV MEHRISHI) The Comptroller and Auditor General of......

1970 Haryana State Agriculture Marketing Board Haryana State Roads and Bridges Corporation HVAT Act Haryana Value Added Tax Act, 2003 IGR Inspector General of Registr ation IMFL Indian Made Foreign Liquor IOCL Indian Oil Corporation Limited IR Act Registration Act, 1908 IRs Inspection Reports IS......

TTAA BBLLEE OO FF CC OO NN TTEENN TTSS Reference to Paragraph Page Preface v Overview vii -xi CHAPTER -I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessment s 1.3 6 Evasion of tax detected by the Department......

with revenue implications of ` 750.20 crore. 1. Chapter -I General The total revenue receipts of the State Government for the year 201 6-17 were ` 52,496.82 crore as compared to ` 47,556.55 crore during the year 201 5-16. Out of this, 77 per cent was raised through tax revenue ( ` 34,025.69......

The overall control and superintendence over levy and collection of stamp duty and registration fees vests 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 Licensing Authority (RLA) are being exercised by......

15 12 Haryana State Lotteries 2 13 Co -operative 20 14 Forest 11 15 Home 16 16 Urban Developmen t 2 17 Medical and Health 4 18 Industries 5 19 General 1 20 Town and Country Planning 3 Total......

The Comptroller and Auditor General (C&AG) performs audits in terms of the Auditing Standards approved by him. These standards prescribe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse as well......

Report No. 3 of 2018 iii This report of the Comptroller and Auditor General of India for the year ended March 2017 has been prepared for submission to the President under Article 151 of the Constitution of India. The......

for the actual execution of work which resulted in change in the scope of work and consequent delay in completion of projects 9 UGC Guidelines for General Development Assistance to Central, deemed and State Universities during XI Plan. Report No. 4 of 2018 131 by two to three years as well as a......

Aud its are conducted on behalf of the Comptroller and Auditor General (C&AG) as pe r the Auditing Standards approved by him. These standards prescribe the norm s which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non-compliance and abuse......

been treated as revenue expenditure (Subscription Expenses - Schedule-16) and ` 59.83 lakh was included in Magazine and Journal ( Administrative and General Expenses Schedule-17). This has resulted in understatement of Report No. 4 of 2018 231 fixed assets/intangible and overstatement of the ex......

of sanction of the Gr ants-in-aid, the whole or part amount of the grants-in aid would be recove red with interest @ 10 per cent per annum as per General Financial Rules (GFR) 209. APEDA however included a similar clause only in the Memorandum of Understanding (MoU) entered with TANHODA and......

System (CPSMS) which was bei ng implemented on pilot basis in four states 1 to monitor fund flow of four planned schemes 2 by the Controller General of Accounts (CGA) since 2008. An external consultancy firm was engaged in 2011 to develop the roadmap for the development of PFMS. The......

the compliance audit of financial transactions under 74 civil gran ts relating to 46 Civil Ministries/Departments of the Union Government unde r the General, Social and Economic Services sectors and of autonomous bodies/ corporations under their administrative jurisdiction excluding the Ministrie......

Reports in relation to accounts of a Government Com pany or Corporation are submitted to the Government by the Comptroller and Auditor General of India under Section 19-A of the Comptroller and Auditor G eneral’s (Duties, Powers and Conditions of Service) Act, 1971. This Audit Re port also......

Accordingly, MbPT obtained a legal opinion (from th e Attorney General of India) which suggested that an amendment to the license agreement should be executed. This was not done by MbPT. 4. MbPT had allowed ICTPL to operate another berth, Ba llard Pier Station, as per the license agreement.......

Report No. 4 of 2018 14 progress during the course of the year and to inform the general public. Audit observed that the Executive Summary of the Outcome Budgets for the years 2013-14 to 2016-17 did not mention monitoring and p ublic information mechanism and it contained only brief details of si......

assesses its requirement of gunny bales 3 after taking into consideration the quantity of gunny bales avai lable and places indent with the Director General of Supplies and Disposals (DGS &D), Kolkata, for 1 Rabi Marketing Season (RMS) starts from April eac h year and Kharif Marketing Season......

ministries or department und er order issued by the Financial Advisor of the Ministry or Department con cerned in consultation with the Controller General of Accounts. Further, all m onetary transactions should Report No. 4 of 2018 54 be entered in the cash book and withdrawals can be made only......

of equip ment by the Institute to assess whether the equipment were being procured ba sed on assessed requirements and in accordance with the General Financial Rules (GFR) . The audit covered a period of five years from 2012-13 t o 2016-2017. Audit selected 81 out of 491 cases of......

These were passed without due scrutiny resulting in irregular reimbursement amounting to ` `` ` 2.56 crore to 435 employees. Rule 21 of the General Financial Rules (GFR) 2005 s tipulates that every officer incurring or authorizing expenditure from the publi c funds should be guided by the......

The matter was referred to the Ministry in May 2017; its reply was awaited (December 2017). New Delhi ( MAMTA KUNDRA) Dated: Director General of Audit Central Expenditure Countersigned New Delhi ( RAJIV MEHRISHI) Dated: Comptroller and Auditor General of......

The General Council of NILERD in its 46 th meeting held on 23 January 2013 approved revision of sanctioned streng th of the posts of Joint Director , Deputy Director and Assistant Director from four to six, 10 to 12 and 11 to18 respectively. Thereafter, NILERD revised the sancti oned......

(Paragraph 2.1.10.3) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2017 8 2.1.1 Introduction Maharshi Dayanand University (the University) was established in 1976 by the State Government with the objective of promoting and developing......

Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2017 146 Appendix 3.1 (Reference: Paragraph: 3.5 (i) ; Page: 65 ) Statement......

2014-15 2015-16 2016-17 Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals General Services 12,331 11,897 14,481 13,597 16,639 16,765 19,668 18,713 21,663 21,631 Social Services 15,935 14,516 18,563 15,414 21,498 19,120......

69 Total 1028 1633996.87 (Source: Information derived from the data maintained in the office of PAG (Audit) Haryana) Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 201 7 126 Appendix 1.2 (Reference : Paragraph 1.9; Page 5) List of Outstanding Paragrap hs......

Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2017 138 Appendix 2.1 (Reference: Paragraph: 2.1.9.2; Page : 19 ) Details of......

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......

(Paragraph 2.1 . 9.5) An expenditure of ` 10.98 crore incurred on establishment of Choudhary Ranbir Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 201 7 viii Singh Institute of Social and Economic Change was rendered unfruitful because of non -fulfilment of......

TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii Chapter 1 Introduction Budget profile 1.1 1 Application of resources of the State Government 1.2 1 Persistent savings 1.3 2 Grants -in-aid from Government of India 1.4 2 Planning...

for 12 years 6 months (188.99 x 27 x 2.5/100 x 150/12) = ` 15.95 crore. Audit Report No. 3 - Social, General and Economic Sectors (Non-PSUs) for the year ended March 2017 104 Municipal Corporation (NDMC, a successor of MCD for North Delhi area) to pay arrears of down payment of ` 51.03 crore......

Budget estimates Actuals Budget estimates Actuals Budget estimates Actuals Budget estimates Actuals Budget estimates Actuals Revenue Expenditure General services 3,128.74 5,738.57 5,792.69 5,597.48 6,763.15 5,983. 40 7,055.66 6,427.12 7,210.04 6,590.28 Social services 12,616.68 11,737.43......

3 - Social, General and Economic Sectors (Non-PSUs) for the year ended March 2017 174 Appendix 2.1.1 Purchase of medicines with Shorter Shelf Life (Referred to in paragraph 2.1.9.4) Sl. No. Name of the Medicine Agency Invoice No & Date Mfd. date Total Life (Months) Remainingperiod of life at the......

(Paragraph 2.1.7.2) 1 excluding repayment of public debt and cash bal ances Audit Report No. 3 - Social, General and Economic Sectors (Non-PSUs) for the year ended March 2017 viii  Sixteen Ayurvedic Dispensaries were working in two- room structures and five in one-room structure against the......

v PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of the Na tional Capital Territory of Delhi under Section 48 of the......

3 - Social, General and Economic Sectors (Non-PSUs) for the year ended March 2017 ii Department of Food, Supplies and Consumer Affairs Deficiencies in implementation of registration and digitization of beneficiaries under National Food Security Act, 2013 3.3 120 Department of Forest and......