Audit Reports

Union Minister for State, MoWR,RD&GR as Vice Chairperson, Secretaries of Government of India, Chief Secretaries of States as members and Director General of NMCG as the Member Secretary. The role of ETF is to coordinate amongst the Ministries/Departments and State Governments concerned,......

BPL Below Poverty Level BRC Budget Review Committee BUIDCo Bihar Urban Infrastructure Development Corporation Limited C&AG Comptroller and Auditor General of India CA&FS Conditional Assessment and Feasibility Study CCA Consolidated Consent and Authorization CETF Composite Ecological Task Force......

BPL Below Poverty Level BRC Budget Review Committee BUIDCo Bihar Urban Infrastructure Development Corporation Limited C&AG Comptroller and Auditor General of India CA&FS Conditional Assessment and Feasibility Study CCA Consolidated Consent and Authorization CETF Composite Ecological Task Force......

Report No. 5A (2000) of the Comptroller and Auditor General of India (C&AG) highlighted the limitations of Ganga Action Plan, based on which the Public Accounts Committee (PAC) made (2003-04) certain recommendations in its 62nd report (Thirteenth Lok Sabha). PAC accepted (March 2008)......

as MoDW&S was already working on this area under Swachh Bharat Mission (Gramin) [SBM(G)] scheme, with objectives to bring about an improvement in the general quality of life in the rural areas, by promoting cleanliness, hygiene and eliminating open defecation; and to accelerate sanitation coverage......

8.2 Directions issued by the Court i. The Comptroller and Auditor General was directed to conduct a special audit of all the Centrally Financed Schemes launched to rejuvenate the River Ganga as well as the amount spent by the State Governments for rejuvenation of the River Ganga, within a......

NMCG/SPMGs were to prepare their annual accounts and financial statements in accordance with the generally accepted accounting principles and procedures in India. Further, their annual audited consolidated financial statements were to be prepared by 31 July every year. Financial Management Manual......

: C OMMENTS ON A CCOUNTS 4.1 Introduction Constitutional provisions relating to financial matters, Delegation of Financial Powers Rules (DFPRs) 1978, General Financial Rules, 2005(GFRs) and other standing instructions issued by the Ministry of Fin ance, are the guiding principles for sound......

This aspect was commented upon in the Reports of the Comptroller and Auditor General of India on the Accounts of the Union Government for the years ended 2007-08 to 2015-16 with the recommendation that the Government may conduct a comprehensive review of the structure of Government Accounts......

** Fiscal services and General Services (Police, Public Works, Defence, Other Administrative Services, Grants-in-aid and Contributions etc.) In 2016-17, the largest share of non-tax revenue (56.41 per cent) came from user charges levied by various departments which offer Economic Services to the......

The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective Grants. The Comptroller and Auditor General of India submits four......

12 1.2.9 Return on Investments 13 1.3 Expenditure Analysis 14 1.3.1 Sectoral Expenditure 15 1.3.2 Revenue Expenditure 16 (a) Revenue Expenditure on General Services 16 (b) Revenue Expenditure on Social Services 17 (c) Revenue Expenditure on Economic Services 18 1.3.2.1 Trend of Major Revenue......

HIGHLIGHTS xi HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) is on the accounts of the Union Government and analyses the f inances of the Union Government for the year 2016-17. It also......

5.1.3 Savings not surrendered and allowed to lapse Rule 56 of General Financial Rules, 2005, provides that savings in a Grant or Appropriation are to be surrendered to Government as soon as these are foreseen without waiting for the last day of the year. Savings should also not be held in reserve......

System (formerly kn own as Central Plan Scheme Monitoring System (CPSMS)) is a software which is being implemented by the Office of Controller General of Accounts in partnership with National Informatics C entre. The software has established a common transaction-based on-line fund......

on contractual basis FSSAI had on its rolls (as of December 2016), 261 contractual employees in the technical, scientific, administrative and general categories. Audit observed that these contractual employees were performing routine functions, defeating the intention of appointing......

The report of the Comptroller and Auditor General o f India containing the results of audit of Implementation of Food Safety a nd Standards Act, 2006 has been prepared for submission to the President under Article 151 of the Constitution of India. The audit has been conducted in......

In each sampled district, 40 licenses and 10 registration certificates per year were selected based on usage of food articles by general populace, economically weaker sections and children/infants. Using the same criteria, 25 licenses per year were selected in each Central Licensing Authority......

and Processed Food Products Export Dev elopment Authority BIS Bureau of Indian Standards CAC Central Advisory Committee CAG Comptroller and Auditor General of India CEO Chief Executive Officer CFL Central Food Laboratory CFLK Central Food Laboratory Kolkata CLA Central Licensing Authority CMSO......

trials with biological toilet system imported by Integral Coach Factory (ICF) from the United States of America (USA), fitted in six Broad Gauge/ General Sleeper and two AC II tier coaches in Southern Railway (SR). Controlled Discharge Toilet System (CDTS) was introduced on IR in May 2000 with......

This Report of the Comptroller and Auditor General of India contains the results of audit review of ‘Induction of b io-toilets in passenger coaches in Indian Railways’. The instances mentioned in this Report are those which came to the notice during the course of test audit for the period......

RCF and ICF to turn out all ICF type conventional coaches with bio-toilets. 2. All conventional passenger coaches except General Sleeper (GS) coaches are to be turned out with full complement of bio-toilets. 3. MLR – All 840 conventional ICF type passenger coaches undergoing MLR 4. RCF to......

This was required to be done in one tank of each variant to check general condition, thereafter, based on its condition all tanks were to be removed and thoroughly cleaned. In WR, it was observed that checks as detailed above were not being carried out in the two selected carriage......

New Delhi (Nand Kishore) Dated: Deputy Comptroller and Auditor General Countersigned New Delhi (Shashi Kant Sharma) Dated: Comptroller and Auditor General of......

2.1.3 Negative balances in Utilisation Certificates GoI released funds separately under general head and capital head from the year 2011-12. However, separate utilization certificates for general and capital head was prepared and sent to GoI from the year 2012-13. Audit scrutiny revealed that the......

MDGs originated from the Millennium Decl aration adopted by the General Assembly of the United Nations in September 2000. The Constitution (Eighty-sixth Amendment) Act, 2002 inserted Article 21-A in the Constitution of India, which provides for fr ee and compulsory education of all children in......

Further , one of the Millennium Development Goals, which originated from the Millen nium Declaration adopted by the General Assembly of the United Natio ns in September 2000, was to achieve universal primary education. The Constitution (Eighty-sixth Amendment) Act, 2002 inserted Article 21A in......

at the rate of ` 250 per month is to be provided to those CWSN who was earlier provided hom e based education and at present they are admitted in general schools and assistant is required for taking them from home to school and school to home. In 11 test-checked districts transport/escort......

analytical study of the integration and educational achievement of fee exempted children under the RTE Act and comparison of the same with those of general category studying in unaided private school 2014-15 Institute of Advanced Study in Education, Bhopal 5 Implementation of reservation......

Thus the internal control mechanism was not adequate. 4.1.2.21 Section 51 of RMA, 2009 provides that ordinar y general meeting of the municipality should be conducted once 60 days and minimum s ix meetings should be conducted in a calendar year. Monitoring mechanism in test checked MBs was......

functions like general rigation, drinking water, first schedule of RPRA, Secretary, RuralDevelopment Department Secretary-cum-Commissioner, Panchayati Raj Department ari Junior Engineer, Junior Accountant etc. Chapter-I An Overview of the Functioning, Accountability Mechanism and Financial......

works were sanctioned/executed and executed works were not being utilised and some works were irregularly sanctioned without ensuring use of general public and constructed on private land for use of particular community/persons. This impacted adversely on the creation of durable community......

This Report relates to Audit of receipts and expenditure of the Local Bodies in Rajasthan conducted under provisions of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 read with proviso of sub-section (4) of section 75 of the Rajasthan Panchayati Raj Act,......

Development Officer BG Bank Guarantee BPL Below Poverty Line BSUP Basic Services for Urban Poor CA Chartered Accountant CAG Comptroller and Auditor General of India CC Cement Concrete CEO Chief Executive Officer CMBPLAY Chief Minister Rural BPL Awaas Yojana CPR Consolidated Project Report CVD......

87 Local Self Government Department Non-recovery of Urban Development tax 4.3 96 Non-recovery of Revenue 4.4 97 Short Credit of Interest Amount in General Provident Fund 4.5 98 Irregular Retention of Funds 4.6 99 Unfruitful Expenditure on Procurement of Chassis 4.7 100 Short Recovery of Revenue......

Jaipur credited interest at rates lower than the rates prescribed by the State Government resulting in short credit of interest of `1.32 crore in General Provident Fund account of employees. (Paragraph 4.5) Municipal Corporation, Jaipur irregularly retained the income earned by transfer of......

 Parking of funds : As per Rule 171(2) of Orissa General Financial Rules, any portion of the amount which is not ultim ately required for expenditure, should be duly surrendered to Governme nt. Audit observed that the Department allotted (January 2016 ) an amount of Chapter III Compliance......

Chapter I Introduction 1 Chapter I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising fro m Performance Audit of selected programmes and activities and......

Glossary 231 GLOSSARY AAP Annual Action Plan ACA Additional Central Assistance ADG Additional Director General ADMO Additional District Medical Officer ADRC Alternative Dispute Resolution Centre AETRC Anti Extremist Training and Research Centre AFO......

The Report contains significant results of the Perf ormance Audit and Compliance Audit of the Departments of the Gove rnment of Odisha under the General and Social Services includ ing Women & Child Development, Housing & Urban Development, Pla nning & Convergence, Finance, Health & Family......

31 138 11 17 5 2 Electronics and Information Technology 12 107 4 28 3 3 Finance 19 48 4 4 3 4 Food Supplies & Consumer Welfare 83 207 17 28 14 5 General Administration 12 59 2 10 3 6 Health & Family Welfare 823 2421 389 999 109 7 Higher Education 383 2069 121 362 97 8 Home 106 373 25 50 15 9......

i TABLE OF CONTENTS Reference Para Page Preface v Chapter I : Introduction Introduction 1 1-9 Chapter II : Performance Audit Women and Child Development Department Implementation of Integrated Child Development Services scheme 2.1 11-33 Housing and...

n form GFR-19A should be obtained by the departmental officers from the gran tees and after verification these should be forwarded to the Accountant General (A&E), Jharkhand within 12 months from the date of their sanction. It was noticed that 8,382 UCs due in respect of gra nts aggregating `......

Against the per capita GSDP of ` 1,08,369 of General Category States, the per capita GSDP of Jharkhand was just ` 72,307. 1.1 Introduction This Chapter provides a broad perspective of the fi nances of the Government of Jharkhand during the year 2015-16 and analyses crit ical changes in the......

The head-wise expenditure status was provided by th e Principal Accountant General (A&E), Jharkhand monthly to the State Gover nment through Monthly Civil Accounts Statement and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Gover nment Departments to......

Paragraph 1.6.4  During the year 2015-16, the ratio of Development E xpenditure and Capital Expenditure to Total Expenditure was higher than that of General Category States. However, the State has giv en less priority to education sector and health sector in comparison to the General Category......

75 per cent in General Category States . During the above mentioned period, its population grew by 8.22 per cent against 12. 24 per cent in General Category States. General data relating t o the State is given in Appendix -1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all......

3.1 Delay in furnishing of Util isation Certificates Odisha General Financial Rule 1 (OGFR) provides that for the grants , for which conditions are attached to the ir utilis ation, Utilisation C ertificates (UC s) should be furnished by the grantee institutions in duplicate (in form OGFR -7A)......

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 Appropria tion Act and that the expenditure required to be charged under the......

of Notified Area Council (61) 12, 18, 18A 19,20 Chapter I II An Overview o fUrban Local Bodies 43 Municipality and their work is subject to the general powers of supervision of the Chairperson. A Corporation may have the officers, namely Commissioner, City Engineer, City Health Officer,......

2.2.3.3 Non -disbursement of grants to GPs Sub -para 11 of t he General Guidelines envisages that 92 per cent of 13 th FC Grants were to be released directly to GPs for basic services under drinking water, rural sanitation etc .,in order to strengthen the GPs. The O&M of Drinking W ater......

Vulnerable Group FC Finance Commission FFMC Finance and Fund Management Committee FOB Foot Over Bridge FPG Forfeited Performance G rant GA Department General Administration Department GB General Body GGY Gopabandhu Grameen Yojana GIS Geographical Information System GP Gram Panchayat Audit Report......

The annual value of holdings was generally assessed on the basis of self -assessment returns furnished by the owners of holdings. Audit observed the following:  BMC had realised the holding tax only from 81,129 out of 2.60 lakh holdings as of March 2011 ,which showed that more than 69 per......

the State Finance Commission 1.7 6 Recommendations of the Central Finance Commission 1.8 6 Primary Auditor 1.9.1 7 Audit by Comptroller and Auditor General of India 1.9.2 8 Audit Report of Primary Auditor 1.10.1 8 Annual Technical Inspection Report on PRIs 1.10.2 8 Response to audit observations......

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