Audit Reports

Certificates by Assessing Authorities Rule 42 of the Jammu and Kashmir Value Added Tax (VAT) Rules, 2005 and section 16 of the Jammu and Kashmir General Sales Tax (GST) Act 1962 provide that where a dealer or any other person is in default or is deemed to be in default in making payment of......

operations are carried out by the Managing Director assisted by Executive Director (Civil), Executive Director (Electrical), Director Finance, Senior General Manager (Law), Company Secretary and Administrative Of�cer. The Company functions under the administrative control of the Jammu and......

Srinagar/Jammu (Hoveyda Abbas) The 6 th JAN 2017 Accountant General (Audit) Jammu and Kashmir Countersigned New Delhi (Shashi Kant Sharma)The 9 th JAN 2017 Comptroller and Auditor General of......

1

K.E.M.Hospital & Medical College, Mumbai; 2. Lokmanya Tilak General Hospital & Medical College, Mumbai; 3. G.T. B. Hospital, Mum bai; 4. K. B. Bhaba Rugnalaya, Mumbai; 5. M. T. Agarwal Rugnalaya, Mumbai; 6. M. W . Desai Rugnalaya, Mumbai; 7. Mother and Child Hospital Maternity Home, Mumbai ;......

Table 3.1.2: Accountability structure of Municipal Corporations Sr. No. Name of the Authority Accountable for 1. General Body Policy decisions related to expendi ture from the Corporation’s Municipal Fund, implementation of various projects, Schemes etc. 2. Standing Committee All......

of Municipal Administration Municipal Corporation Elected Members Executive Directorate of Municipal Administration State Level District Collector General Body headed by Mayor Standing Committee headed by Chairman Subject Committees Ward Committees (At Ward level) Municipal Commissioner......

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

Failure of the Block Development Officer/Chief Exec utive Officer to take action led to misappropriation of Governmen t money of ` `` ` 2.29 lakh. General Administration Department, Government of Ma harashtra framed the Departmental Enquiry Rules, 1991 which states that “preliminary enquiry......

Approval of General Body of AMC was held up for want of Mara thi version of CSP. A draft CDP was also prepared (2011) for planning c ity development during 2011-31. The area for water supply reservoirs, sewa ge treatment plant and disposal of solid waste in compost depot were inclu ded in the......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 6 has been prepared for submission to the Governor of Maharashtra under Article 151 of the......

Cases relating to recovery under the erstwhile BST Act have already been covered in the Report of the Comptroller and Auditor General of India on the Performance audit on Arrears of Sales Tax (Report no. 8 of 2011) and hence are not covered in this Report. However, it is pertinent to mention......

The Inspector General of Registration (IGR) is the head of the Stamp duty & Registration Department who is empowered with the task of superinten dence and administration of registration work. He is assisted by Additional Controller of Stamps, Mumbai (ACOS), eight Deputy Inspector General (DIGs),......

(SANGITA CHOURE) Mumbai Principal Accountant General (Audit )-I, The 20 April, 2017 Maharashtra Countersigned New Delhi (SHASHI KANT SHARMA ) The 25 April, 2017 Comptroller and Auditor General of......

i PARAGRAPH HEADINGS PARA PAGE Preface v Overview vii-xii CHAPTER I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 4 Evasion of tax detected by the Depart ment......

The Public Accounts Committee, Maharashtra while discussing Paragraph 3.2 of the Report of the Comptroller and Auditor General of India on the Revenue Receipts of the Gover nment of Maharashtra for the year 2004 -05 had recommended in paragraph number 2. 28 of Sixth Report of the Public Accounts......

CHAPTER - III Page AUDIT OF TRANSACTIONS 43 to 73 3.1 Establishment of Trauma Care Centres in the State 3.2 Upgradation of Industrial Training Institutes 3.3 Implementation of Civil Works in Court Buildings 3.4 Misappropriation of Government Funds...

CHAPTER - I Page INTRODUCTION 1 to 8 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 selected programmes and activities and compliance audit of Government......

2012-13 2013-14 2014-15 2015-16 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 16 43 5 20 6 45 3 36 3 44 4 75 37 263 Nagpur 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 16 43 5 20 6 45 3 36 3 44 4 75 37......

About this Report 1.1 1 Audited Entity P rofile 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the O ffices of the Principal Accountant General (Audit) -I, Mumbai and the Accountant General (Audit) -II, Nagpur 1.4 3 Planning and C onduct of Audit 1.5 3 Significant Audit Observations......

This Report relates to audit of the General and Social Sector of the Government Departments conducted under the provisions of the Comptroller DQG $XGLWRU *HQHUDO?V Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts, 2007 issued thereunder by the......

(including Companies deemed to be Government Companies as per the provisions 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 Sec tion 139 and 143 of the Companies Act, 2013 . The......

Further, as per sub -Secti on 7 of Section 143 of the Act, the Comptroller and Auditor General of India (CAG) may, in case of any Company covered under sub -Section (5) or sub -Section (7) of Section 139, if consider ed necessary, by an order, cause test audit to be conducted of the ac counts......

that the SPM levels reached the max imum of 2,500 mg/Nm 3 during February 2010 and the same was reported in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2010 . After revamping of the ESPs during 2009 -10 and 2011 -12 respectively, the SPM levels came down......

on NHM;  Implementation guidelines issued by SHM from ti me to time;  Impact study on NHM conducted by AERC, University of Madras;  State General Financial and Accounting Rules/procedure; and  Information on NHM available in the website of Ministry of Agriculture, GOI. 2.5 Scope and......

of 31 additional AWS 67 Meeting on the es tablishment of AWS was chaired by Agriculture Production Commissioner and attended by Deputy Director General, Regional Meteorological Centre, Chennai, Commissioner of Agriculture and Professor and Head, Agro Climatic Research Centre, TNAU. Chapter......

i Paragraph Page PREFACE v CHAPTER I – GENERAL Introduction 1.1 1 Trend of expenditure 1.2 1 About this Report 1.3 3 Authority for a udit 1.4 3 Planning and conduct of Audit 1.5 4......

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

11 2.1 Tax administration Assessment, levy and collection of sales tax, central sales tax and value added tax are governed by the erstwhile Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and the Rules made thereunder, the Central Sales Tax Act, 1956 (CST Act) and the Rules made thereunder, the......

The Inspector General of Registration (IGR) is the head of the Registration Department , who is responsible for superintendence and administration of registration work. The IGR is assisted by three Additional Inspector s General. There are nine registration zones in the State, each headed by a......

excavator, loader, mobile crane, self -loading concrete mixer and such other type of vehicles used in mining, industrial undertaking, irrigation and general construction operations. Chapter IV – Taxes on Vehicles 81 Government to whom the matter was referred (October 2016) stated that since......

i Paragraph Page Preface v Overview vii - x CHAPTER I GENERAL 1.1 Trend of revenue receipts 1 1.2 Analysis of arrears of revenue 4 1.3 Arrears in assessments 5 1.4 Evasion of tax detected by the......

involving ` 4,107.31 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the State during 201 5-16 were ` 1,29,007.87 crore, comprising tax revenue of ` 80,476.08 crore and non -tax revenue of ` 8,918.31 crore. ` 20,353.86 crore was received from the......

I) of the Comptroller and Auditor General of India . Report No. 34 of 2017 5 MoP, in case of PFC, stated (June 2017) that in five cases 2 the sanction of loans or disbursement or conversion of loan into NPA did not occur during the period 2013-16. However, cost overrun/additional loan in these......

MoP/PFC stated (February 2017/June 2017 and Novembe r 2016) that project cost was generally reviewed at the time of disbursement only in case of major changes observed in the project cost. Lenders’ Engineer had reviewed th e project cost as a part of its due- diligence before commencement of......

29 of 2017 i | P a g e Preface The Performance Audit Report has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duti es, Powers and Conditions of Service) Act, 1971, as amended in 1984. The audit has been carried out in line with the Regulations on......

Institutional Investors, 15.68 per cent by Banks, Financial Institutions and Insurance Companies and the remaining 7.31 per cent by others including general public. In line with its policy to grant more autonomy and delegation of power to selected public sector enterprises, Gol conferred......

6.2 Non-compliance of conditions leading to delayed receipt of advances for orders Orders secured by PS-Marketing generally provided for payment of interest free advance equal to 10/ 15 per cent of supply component of contract price. BHEL would be eligible for the advance following......

Solar Power CT Current Transformer CTC Continuously Transposed Copper D DBMPL DB (Power) MP limited DDR Design Document Release DGFT Director General of Foreign Trade DHI Department of Heavy Industries DJU Deed of Joint Undertaking DOP Delegation of Power DTT Dry Type Transformer DU......