Audit Reports

Room, Injection Room, Emergency room to cater patient for mir injuries 11 0 0 New Born Care Stabilization unit 0 6 1 AYUSH Unit 19 12 2 Separate general storage for storage of sterile, common linen, other materials, drugs and consumable 4 1 0 separate cold chain, Logistics, Generator, office,......

Further, Rule 137 of General Financial Rule (GFR) 2 005 provided that every authority delegated with the financial powers of pr ocuring goods in public interest shall have the responsibility and accountability to bring efficiency, economy, transparency in matters relating to public procurem......

iii Preface 1. This Report of the Comptroller and Auditor General of India contains the results of performance audit of Impact of National Rural Health Mission (NRHM) on Reproductive and Child Health (RCH)......

in six DHs (except Karbi Anglong 62) but two of them (Karbi Anglong and Sivasagar DHs) could not ensure that there was no mixing of infect ious and general waste.  Functional needle cutter was not available in one D H (Karbi Anglong) and puncture proof box was also absent in three DHs (Ka rbi......

Glossary of abbreviations AEFI Adverse Event Following Immunisation AG Accountant General AHS Annual Health Survey ANC Ante Natal Care ANM Auxiliary Nurse Midwives APWD Assam Public Works Department ARSH Adolescent Reproductive......

(IPHS) no rms prescribed by GoI, the requirement of SC, PHC and CHC are based on populat ion as below: Category of health centre Population norms General areas Tribal/Hilly/Desert areas SC 5,000 3,000 PHC 30,000 20,000 CHC 1,20,000 80,000 As per Rural Health Statistics (2015-16), SC, PHC and......

 Annual Health Survey (AHS) and Sample Registration Survey (SRS) are conducted by the Registrar General & Census Commiss ioner, India to yield data on sex ratio, disability, abortion, family planning practices, antenatal care, delivery care, postnatal care, Janani Suraksha Yojana, immunisatio......

There were shortages of General Doctors, Specialist Doctors, AYUSH 107 Doctors and Staff Nurses etc., in the State. Numbers of health centres were func tioning without Doctor, Laboratory Technician, Pharmacist, Accountant, Male Health Worker, Female Health Workers and Lady Health Visit or.......

of the Standing Committees Name of the standing committee Standing committee headed by Roles and responsibilities of the standing committee General Standing Committee Mayor in Municipal Corporation and President in Municipal Council/ Nagar Panchayat Performs functions relating to......

increase of revenue, examination of receipts and expenditure stateme nts, consideration of all proposals affecting the finances of the municipality, general supervision of the revenue and expenditure of the municipalit y, co -operation, small saving schemes and any other funct ion relat ing to......

of Technical Guidance and Support to audit of Panchayati Raj Inst itutions and Urban Local Bodies under Section 20(1) of the Comptroller and Auditor General's (CAG ’s) Duties, Powers and Condit io ns of Service (DPC) Act, 1971. The R eport contains significant results of the audit of the......

9 | Page CHAPTER-2 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS The deficiencies noticed during audit of Panchayati Raj Institutions conducted in 2015-16 are discussed in the succeeding paragraphs. 2.1 Accounting System 2.1.1 Discrepancies...

The Company is plagued by disputed ownership, weak governance, lac k of finances, deficient planning, weak internal controls, and general apathy of most stakeholders which are showcased in this report. Financial health of the Company As of 31 March 2016, the Company has accumulated lo......

by an order, cause test audit to be conducted of the accounts of such company and the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971 shall apply to the report of suc h test audit. An audit of the financial......

(including com panies deemed to be Government companies as per the provisions of the C ompanies Act) are audited by the Comptroller and Auditor General of I ndia (CAG) under the provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013. The......

However, the Secretary, JSE B, who was in-charge of the Personnel and General Administration of the Com pany, failed to register the Company with the RPFC until March 2013. The Com pany did not deduct employees’ contribution for the period from July 20 07 to February 2013 from the salary of......

The ac counts of Government companies are audited by Statutory Auditors appoint ed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by the CAG. The State PSUs registered a turnover of ` 1865.69 crore and incurred loss of `......

of various Committees A GP may constitute seven Standing Committees for discharge of its functions and duties, and such committees shall be under general control of the GP and shall exercise such powers as may be conferred on them by the GP. The Secretary of the GP shall be th e ex -officio......

the specified criteria; taking steps to ensure procurement of resources and any other functions entrusted by the State Government under special or general orders. Panchayat Samiti Panchayat Samiti (PS) is the intermediate tier of PRIs at the Block level. The PSs undertake development works at......

3.5 Audit arrangement 3.5.1 Primary Auditor The Comptroller and Auditor General of India (CAG) has the right to conduct such test check of the accounts and to comment on and supplement the report of the Statutory Auditor, as he may deem fit under sub -section (1) of section 20 of the CAG’s......

Guidance and Supervision (TGS) over the audit of Local Bodies entrusted by the State Government under Section 20 (1) of the Comptroller and Auditor General’s (Duties, Power s and Conditions of Service) Act, 1971. The Report contains significant results of the audit of the Panchayati Raj......

Further, DPCs neither 24 Budget Estimates, Annual Accounts, Administrative Reports, General Cashbooks, Grant Appropriation Register, Treasury Passbooks, Reconciliation Statements, Register of immovable property etc. 25 Rule 20 and 24 Chapter II- Compliance Audit - PRIs 35 monitored the......

86 crore were outstandin g for settlement. The Report of the Comptroller and Auditor General of India on Local Bodies for the year ended 31 March 2015 was placed before State Legislature in July 2016 but the State Government has not formed any committee for discussion of the Audi t Report.......

Further, UD&HD passed (July 2012) a resolution for transfer of operation and maintenance (O&M) of water supply schemes and general administrative control of concerned offices/staff from DW&SD to ULBs. Howe ver, DW&SD did not transfer the officers/staff to ULBs except in Chas and Deoghar due to......

(Paragraph 1.6.2) The audit of accounts of PRIs conducted by the Exam iner of Local Accounts under the supervision of the Accountant General (Au dit), Bihar as per Bihar & Orissa Local Fund Audit Act, 1925 was discontinued and the audit under Technical Guidance and Support arrangement......

recommended that the accounting form ats prescribed by C&AG should be adopted and accounting manuals be finalis ed in consultation with Accountant General. It was also recommended that th e possibility of simplifying the formats may also be explored. PRD, GoB notified (September 2010) that PRIs......

3.6.2 Audit by Comptroller and Auditor General of India The Central Finance Commission had recommended that the CAG must be entrusted with TGS over the audit of all the Local Bodies at every tier/ category and his Annual Technical Inspection Report as well as Annual Report of DLFA must be......

The accounting formats prescribed by C&AG should be adopted and accounting manuals be finalised in consultation with Accountant General. The possibility of simplifying the formats may also be explored. 2. Transfer of 3Fs should be expedited. It has to be d one in such manner that regular......

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

Audit on “Receipts and utilisation of River Management Fund” concerning sand mining issues has appeared in the Audit Report (para 4.3) on General & Social Sector for the year ended March 2015. 6 Pathanamthitta, Emakulam, Thrissur, Kozhikode and Wayanad. 7 Kerala Mineral Squads are......

Chief Secretary to Government of Kerala (Industries), assisted by the Director of Industries & Commerce (Director), who in turn is assisted by the General Managers (GMs) in 14 District Industries Centres (DICs). 3.2.2 Audit objectives and scope The compliance audit was conducted to ascertain......

The matter was referred to Government in March 2017 and the reply is awaited. Thiruvananthapuram, (AMAR PATNAIK) The Principal Accountant General (Economic and Revenue Sector Audit) Kerala Countersigned New Delhi, (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 80......

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 Principal Account ant General (E&RSA), Kerala 1.4 3 Planning and conduct of audit 1.5 3 Significant audit observations 1.6 4 Lack of responsiveness of Government to Audit......

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

This discrepancy needs reconciliation and investigation by the State. (Paragraph 3.1.6.1) Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 72 3.1.1 Introduction Government of Jharkhand provides subsidised food gr ains, sugar and refined iodised salt......

Statement showing the position of Outstanding Inspe ction Reports, Paragraphs and Amount involved ( ` `` ` in crore) Year Social Sectors Economic and General Sectors IRs Section A Section B Amount involved IRs Section A Section B Amount involved 2003-04 38 72 233 46.73 35 66 46 71.30 2004-05 38 36......

Indian Public Health Standards (IPHS) n orms, in test checked District Hospitals (DH), the shortages of bed range d between 50 and Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 8 76 per cent whereas in test check CHCs shortages of beds range d between 47......

141 Unfruitful expenditure on bridge work 3.5.4 142 WELFARE DEPARTMENT Unfruitful expenditure on women polytechnic college 3.5.5 143 Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 ii RURAL DEVELOPMENT DEPARTMENT Wasteful expenditure on abandoned bridge 3.5.6......

The Report contains significant results of the perf ormance audit and compliance audit of the Departments of the Governme nt of Jharkhand under the General, Social and Economic Sectors including Departments of (i) Health, Medical Education and Family Welfare, (ii) Food, Public Distribution and......

Local Bodies Chapter-III : Results of Audit of Urban Local Bodies 11 CHAPTER – III Results of Audit of Urban Local Bodies 3.1 Audit by Accountant General (Audit) under TGS Government of Jammu and Kashmir entrusted CAG of India, under TGS role, to conduct test-check of the accounts and to......

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

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Formulate and implement a time bound plan for capacity building including promotion of general awareness and community training and building capacity to combat disasters as an important pre-disaster activity. Strengthen the mechanisms for pre-release scrutiny and post-release monitoring......