Audit Reports

v Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submissio n to the Lieutenant Governor of Delhi. This Report contains two......

Commission, Police, Jails, Education, Village and Small Industries, Non-ferrous mining and metallurgi cal industries, Tourism, Civil Supplies, Other general economic services, Housing etc. Chapter I: Revenue Sector 3 The Government stated that decrease in non-tax receipts under the head......

The balance of the Government of NCT of Delhi is merged and forms part of the general cash balance o f the Union Government and treated as lying in deposit with the Government . Delhi is not being covered under the recommendations of the Central Fi nance Commission and only gets discretionary......

2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the exp enditure actually incurred under various grants is within the authorisation gi ven under the Appropriation Act. It also ascertains whether the expenditure so incurred is in......

The annual accounts of five bodies/authorities due up to 2015-16 had not been received as of March 2017 in the office of the Acco untant General (Audit), Delhi. The details of these outstanding accounts a re given in Table 3.2: Table 3.2: Details of Outstanding Accounts as on 31 March 2017 Sl.......

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

63 Appendix 1.1 State Profile (Reference: Paragraph 1.1 ; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3......

Section -A: Revenue Revenue receipts 47,556.55 52,496.82 Revenue expenditure 59,235.70 46,284.16 22,119.27 68,403.43 Tax revenue 30,929.09 34,025.68 General Services 18,713.33 21,447.06 183.73 21,630.79 Non -tax revenue 4,752.48 6,196.09 Social Services 21,538.86 11,865.44 13,608.05 25,473.49......

2.1.2 Audit of a ppropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts and that the expenditure required to be charged u nder the......

After verification, these should be forwarded to the Accountant General (A&E) within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of th e 14,7 80 UCs due for submission in respect of grants and loans aggregating ` 18,543.1 9 crore, 1,879 UCs......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Ad vances is categorised into Social Services, Economic Services and General Services. Broadly, the Social and Economic Services Audit Report on State Finances for the year ended 31 March 20 17 128 constitute......

the month of March 201 7 indicating rush of expenditure at the end of the financial year which was contrary to the provisions of Rule 56 of the General Financial Rules. The plan expenditure during 201 6-17 was only ` 33,124 crore ( 88.88 per cent ) ag ainst the assessed amo unt of ` 37,266......

311 29.12 44 21.43 7 Sports and youth services (2204) 2014 -15 349 61.91 57 9.14 56 9.01 1 0.1 3 2015 -16 130 124.02 130 124.02 46 79.87 84 44.15 8 General Education (2202) 2013 -14 150 677.49 1 2.69 0 0.00 1 2.69 2014 -15 739 1,382.54 13 33.73 5 32.72 8 1.01 2015 -16 1,063 1,542.62 1,063......

by an order, cause test audit to be conducted o n the accounts of such Company and the provisions of Section 19 A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 shall apply to the report of such test Audit. Thus, a Government Company or any......

Ru le 171 of the Public Works Department Code, Government of West Bengal (GoWB) specified that in the case of works required in the interest of the general public, preliminary designs and estimates should be prepared. Further, as per prescribed Guidelines 154 , Public Works Department......

No. Abbreviation Description 1 . ABT Availability Based Tariff 2 . AG Accountant General 3 . APR Annual Performance Review 4 . AT & C loss Aggregate Technical and Commercial Loss 5 . ATN Action Taken Notes 6 . BDC Business Development Cell 7 . BEL Bharat Electronics Limited 8 . BoD Board of......

No. Abbreviation Description 1 . ABT Availability Based Tariff 2 . AG Accountant General 3 . APR Annual Performance Review 4 . AT & C loss Aggregate Technical and Commercial Loss 5 . ATN Action Taken Notes 6 . BDC Business Development Cell 7 . BEL Bharat Electronics Limited 8 . BoD Board of......

(in cluding companies deemed to be Government C ompanies as per the provision of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provision s of Section 619 of the Companies Act , 1956 and Section 139 and 143 of the Companies Act , 2013. The......

Audit Report (Economic Sector) for the year ended 31 March 2016 2 1.3 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters ari sing from audit of 27 Government Departments and 19 Autonomous Bodies under the Economic Sector (Appendix -1.2 ).......

However, other Departments have been excluded and covered in related reports on General and Social Sector a nd Revenue Sector . The instances mentioned in this Report are those, which came to notice in the cour se o f test audit for the period 2015 -16 , as well as those which had come to......

of the Forest Force (H oFF) West Bengal (ii) PCCF, Wildlife & Chief Wildlife Warden, (iii) PCCF, Research, Monitoring and Development and (iv) PCCF, General. Audit Report (Economic Sector) for the year ended 31 March 2016 8 WPA , 1972. The State has neither framed State Forest Policy to meet the......

Oxygen Demand BRGF Backward Region Grant Fund BTCFT Buxa Tiger Conservation Foundation Trust BTR Buxa Tiger Reserve CAG Comptroller and Auditor General CBR California B earing Ratio CDL Casual Daily Labourer CED Central Excise Duty CEO Chief Executive Officer CPS Coastal Police Station CRZ......

and Industries (C&I) Department, Finance Department, Land and Land Reforms (L&LR) Department, Irrigation and Waterways (I&W) Department and the General Administration Department are associated with the assessment, levy and collection of mining receipts. All Departments are headed either by......

Kolkata (NAMEETA PRASAD ) Accountant General (Economic and Revenue Sector Audit ), West Bengal Countersigned New Delhi (SHASHI KANT SHARMA ) Comptroller and Auditor General of India 124 Andhra Pradesh ,Bihar ,Chhattisgarh ,Gujarat ,Haryana ,Himachal Pradesh ,Jammu and Kashmir ,Jharkhand......

CHAPTER-I...

2 of 201 7 on PSUs (Social, General and Economic Sectors) 74 Appendix 2 Summarised financial position and working results of Government companies and Statutory Corporations as per their latest fina lised financial statements/ accounts (Referred to in paragraph 1.1 5 ) (Figures in columns 5 to 12......

clearances, appointment of consultants, preparation of tender documents by consultant take at least two to three years and these activities were generally initiated/ comp leted simultaneously. The reply was not tenable as obtaining a coal linkage was the starting point for the project and in......

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 accou nts certified b y the statutory a uditors......

of Audit The working of the Company for the period 2007 -12 was earlier reviewed and the review featured in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2012 – Haryana . The performance review was discussed b y Committee on Public Undertaking (COPU) of......

CSR Corporate Social Responsibility CST Central Sales Tax CT Current Transformer DCRTPP Deenbandhu Chhotu Ram Thermal Power Plant DGS&D Director General Supplies and Disposal DHBVNL Dakshin Haryana Bijli Vitran Nigam Limited DISCOM s Distribution Companies DNIT Detailed Notice Inviting Tender......

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61A. General Data Sl. No. Particulars Figures 1. Area 88,752 Sq. km. 2. Population a. As per 2001 Census 8.02 crore b. As per 2011 Census 9.13 crore 3.......

one year from the dates of release of the grants, unless specified otherwise, and after verification, these should be forwarded to the Accountant General (A&E). The year-wise position of outstanding UCs is shown in Table 3.1. Out of 211917 UCs involving ` 85212 crore mentioned above, 188541......

USED Abbreviations Full form A&E Accounts & Entitlement AB Autonomous Body AC Abstract Contingent AE Aggregate Expenditure AG Accountant General APL Above Poverty Line BADP Border Area Development Programme BE Budget Estimate BEUP Bidhayak Elaka Unnayan Prakalpa BIFR Board for......

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

The Auditing Standards adopted by the Comptroller and Auditor General of India require that the materiality level for reporting be commensurate with the nature, volume and magnitude of transactions. The findings of Audit are expected to enable the Executive to take corrective actions as......

Report No. 2 of 2018 v This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions o f nine Scientific and Environmental......

system put in place by the Ministry/Department to regularly monitor physical and financial progress during the course of the year and inform the general public. However, it was noticed that the Executive Summary was not framed as stipulated in the MoF guidelines. In respect of the selected......

Rule 21 of the General Financial Rules, 2005, states inter alia that every officer is expected to exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own money and that expenditure......

The affairs of IBSD are managed by its Governing Council (GC) whereas the Society is the apex body of IBSD for deciding policy, framework and general guidelines of its activities. The Scientific Advisory Committee (SAC) advises the institute on planning, policy formulation and......

Rule 204 (viii) of the General Financial Rules, 2005, stipulates that a Price Variation Clause (PVC) can be provided only in long-term contracts where the delivery period extends beyond 18 months. Firm and fixed prices should be provided for in shortterm contracts. In case where the PVC is......

of 28 members and is headed by the Prime Minister of India with the Union Minister, Science and Technology, as its Vice President and Director General (DG) CSIR as the ex-officio Secretary. The affairs of CSIR are administered, directed and controlled by a Governing Body (GB) which is......

ISRO identified (March 2006) Railways, land transport, mobile communication and general public as the potential civilian users and Defence and security applications as the non-civilian users. NAVIC consists of a space segment, ground segment and user segment. The space segment comprises of a......

2 of 2018 79 Appendix I (Refer to Paragraph 1.5) Grants released to Autonomous Bodies auditable unde r Section 14 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 during 2016-17 (` `` ` in crore) Autonomous Body Grants released in 2016-17 DEPARTMENT......