Audit Reports

The day-to-day operations are carried out by the VCMD, with the assistance of two General Managers, Executive Director (Vigilance), Chief Traffic and Commercial Manager, Controller of Purchase, Divisional Controllers and Depot Managers. The Corporation has 16 division54 offices, one central......

The Management stated (July 2009) that generally they would give one month time from the date of receipt of order by the supplier for commencing the supply. However, in these cases, one month time were not given as the transformers were required urgently. Hence, management considered the request......

norms. (now at Vadodara) 2 The division is yet to adjust Assistant April 3.24 The advances in three cases Travelling Allowance General 1996 to arc still unsettled. Advance (given in August Manager & Pay March 2000) in respect of three and Accounts 2002 persons due to non Office. (Para 2)......

incurred for construction of canal beyond the sanctuary as the canal passing through the sanctuary area was yet to be constructed (March 2009). General deficiencies in Project Implementation_ 2.15 Apart from the deficiencies reported regarding various phases of the project in the preceding......

APPENDIX -1.1 (Referred to in paragraph 1.1) PART-A State Profile A. General Data SI. No. Particulars Figures 1 Area 3702 Sq. km. 2 Population a. As per 2001 Census 0.13 crore b. 2009-10 (as per 2011 census) 0.15......

3.1 Delays in furnishing Utilization Certificates Rule 212 of the General Financial Rules, 2005 provide that for grants provided for specific purposes, Utilization Certificates (UCs) should be obtained by the departmental officers from the grantees. The certificates so obtained are to be......

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 authorization given under the Appropriation Acts and whether the expenditure required to be charged under the......

During the past decade, the state has demonstrated a higher economic growth rate (17.55 per cent) as compared to General Category States (14.68 per cent). During 2001-02 to 2010-11 the population of the state grew by 8.17 per cent against 17.56 per cent in General Category States. The per......

Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended 31 March 2011 GOVERNMENT OF GOA Report No.1 of the year 2010-11 http://www.cag.gov.in TABLE OF......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

i ) 48.81 7 Medical and public 9.06 8.33 8.30 5.98 8.31 ( i ) 38.79 health 8 Ports and Lighthouses 16.85 14.39 16.04 20.13 33.17 ( i ) 64.77 9 Misc. General Services 0.06 40.38 - 259.88 19.45 (->92.52 10 Other Administrative 62.68 22.16 37.46 40.50 40.63 ( ') 0.32 services 11 Education, sports,......

- - 3 10 1 6 - - 4 16 7 Education - - 1 4 1 1 6 11 6 14 1 2 15 32 8 Finance 2 5 - - - - 3 3 - - 1 4 6 12 9 Forests - - 1 1 3 3 1 1 4 7 2 11 11 23 10 General Administration 2 3 1 2 - - 1 1 - - 1 3 5 9 11 Goa Public Service Commission - - - - - - - - 1 4 - - 1 4 12 Housing 1 1 1 1 - - - - 1 9 - - 3......

Governing Body, the accounts at the division level were to be audited by approved Chartered Accountants on the panel of the Comptroller and Auditor General of India at the end of the financial year, who were to issue certificates before the end of May of the next financial year. Further, as per......

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......

(Paragraph 4.11.2) District-centric Audit of North Goa District Introduction 4.1 General Profile of the District The North Goa district covers an area of 1,736 sq km and is headquartered at Panaji. The district accounts for 56 per cent (X. IX lakh) of the population of the State (14.58 lakh1)......

of 3.4.1 65 forest land HEALTH DEPARTMENT Irregular procurement of equipment 3.4.2 66 FINANCE DEPARTMENT Non-recovery of Labour Welfare Cess 3.4.3 68 General paragraphs 3.5 69 Lack of response to audit findings 3.5.1 69 Follow-up on Audit Reports 3.5.2 70 Audit Report for the year ended 31 March......

APPENDIX -1.1 (Referred to in paragraph 1.1) PART-A State Profile A. General Data SI. No. Particulars Figures 1 Area 3702 sq km Population 2 a. As per 2001 Census 0.13 crore b. 2009-2010 0.17 crore 3 Population......

3.1 Delays in furnishing Utilization Certificates Rule 212 of the General Financial Rules provide that for grants provided for specific purposes, Utilization Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded......

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 authorization given under the Appropriation Acts and whether the expenditure required to be charged under the......

Science, Technology & 50 6.69 8 Environment 9 i) Directorate of Panchayats (South) 1318 15.37 ii) Directorate of Panchayats (North) 1170 72.83 10 i) General Administration Department 8 0.28 ii) Directorate of Official Language 2 0.31 Directorate of Health Services 0.17 11 6 12 Directorate of......

Grant (Head of Account) provision Surrender of Surrender 1 32-Finance 2075 - Miscellaneous General 5355.03 4937.58 92 Service 2 41-Goa 4202 - Capital outlay on Education, 105.00 93.15 89 Architecture Sports, Art and Culture College 3 42-Sports 4202 - Capital outlay on Education, 2684.34 2260.00......

Further, DCF did not report the case of misappropriation to the Accountant General (Civil Audit), Gujarat, Rajkot as required under the rules 20 and 25 of Gujarat Financial Rules. When pointed out, DCF stated (November 2008) that (i) investigation report of ACF would be examined and if found......

Homes and Duties of Probation Officer (Reference : Paragraph 1.2.9.11 and 1.2.13.1; Page 49 and 53 ) Duties of the Superintendent of Homes: (1) The General duties, functions and responsibilities of the Superintendent shall be as follow : (a) Providing homely atmosphere of love, affection, care......

5. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. vii viii......

the daily collection along with the daily scroll summarising the day’s collection generated through the software to the cashier who issues a general receipt for the amount received. Audit scrutiny (September 2009) of the records of the CCP revealed that there was no daily reconciliation......

6.69 (-1 11.27 7 Medical and public 12.67 9.06 8.33 8.30 5.98 (-127.95 health 8 Ports and Light houses 14.30 16.85 14.39 16.04 20.13 (-125.50 9 Misc. General Services - 0.06 40.38 - 259.88 (-1259.88 10 Other Administrative 5.52 62.68 22.16 37.46 40.50 (-1 8.12 services 1 1 Education, sports, art......

Central Public Works Account Code adopted by PWD, 58 Chapter III CCO based audit > General Financial Rules, 2005 and Receipt and Payment Rules. 3.1.5 Audit coverage and methodology The State PWD has 40 units under its control, out of which 22 units (55 per cent) were selected in audit. The......

PDS. till 1992, was a general entitlement scheme for all consumers without any specific target. Government of India (GOI) strengthened PDS by introducing (June 1997) the Targeted Public Distribution System (TPDS). under which 35 kilograms (kg) of foodgrains per month were to be issued at......

- 1 9 1 1 10 21 8 21 20 52 8 Finance - - - - - - - - 4 5 - - 4 5 9 Fisheries - - - - - - 1 3 1 5 - - 2 8 10 Forests - - - - 2 2 3 4 2 2 3 17 10 25 11 General Administration - - 1 2 1 2 2 5 1 2 - - 5 11 12 Goa Public Service Commission - - - - - - - - - - 1 4 1 4 13 Housing 1 1 - - 1 1 - - - - 1 12......

5.89 5.86 Central Transfers 3.30 3.41 3.52 3.64 Tax Share 1.97 2.04 2.12 2.20 Grants 1.33 1.37 1.40 1.44 Revenue Expenditure 16.68 16.85 16.87 17.02 General Services 5.55 5.34 5.14 4.94 Interest Payment 2.89 2.90 2.83 2.69 Pension 1.10 1.05 0.99 0.94 Other General Services 1.56 1.39 1.32 1.32......

3.1 Delay in furnishing Utilization Certificates Rule 212 of the General Financial Rules provide that for grants provided for specific purposes. Utilization Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these are to be forwarded......

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 authorization given under the Appropriation Act and whether the expenditure required to be charged under the......

The Comptroller and Auditor General of India's Audit Reports have been commenting upon the Government's finances for over two years since the FRBM legislation. Since these comments formed part of the Audit Report, it was felt that the audit findings on State finances remained camouflaged......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

4.1.11 Outstanding inspection reports and audit observations The Accountant General. Goa conducts periodical inspections of various offices of Government departments to test check the transactions of tax receipts and verify the maintenance of important accounting and other records as per the......

The Advocate General, however, advised (January 2008) in favour of continuing the project. Considering his advice, it was decided to go ahead with the project by obtaining an enhanced performance guarantee¥. The services of the consultant were terminated in January 2007 due to his unprofessional......

Under welfare schemes, the fishermen are insured under Group Accident Insurance Scheme and General Insurance Scheme. Storage and marketing infrastructure is provided to the fishermen by way of supply of insulated boxes and construction of fish markets. Education and training programmes for......

Finance 1 4 -- -- -- -- -- -- -- -- 6 7 7 11 9. Fisheries 1 2 -- -- -- -- -- -- 1 3 1 7 3 12 10. Forests -- -- -- -- -- -- 2 2 3 5 2 2 7 9 11. General Administration -- -- -- -- 1 2 1 3 2 8 -- -- 4 13 12. Housing -- -- 1 2 -- -- 1 5 -- -- -- -- 2 7 13. Health 1 1 -- -- 1 2 5 12 4 12 12 32 23 59......

As far as RTI complaints were concerned, out of 164 cases, 150 cases were disposed off and 584 complaints of general nature were pending till the date of audit (June 2012). In Darbhanga 67 per cent, in Madhubani-37 per cent, in Jehanabad-70 per cent, in Begusarai- 15 per cent, in Araria-100......

Training was not imparted to stakeholders which resulted in major shortcomings in execution of scheme. General and RTI complaints (District and Block level) were not disposed off within prescribed time and 15 to 70 per cent complaints were pending for disposal. At Gram Panchayat level complaint......

1.8 Previous audit report A Performance Audit of wage employment programme including MGNREGS was conducted by the office of the Principal Accountant General (Audit), Bihar for the year 2005-07 between March, 2007 and July, 2007 and findings were reported through the Comptroller and Auditor......

1606 54.44 2 Dwelling in Kucbcha House 2950 1689 57.25 3 Electricity 2950 462 15.66 4 Fan 1840 101 5.48 5 T.V 1840 60 3.26 6 Toilet 2950 442 14.98 General Awareness 1 100 days of Employment 2950 1591 53.86 2 Wages within 15 days of Employment 2950 1327 45.00 3 Oral request for Job 2950 1929......

Performance Audit of the MGNREGS was conducted under Section-14 of the Comptroller and Auditor General’s (Duties, Power and Conditions of Service), Act, 1971. IX Significant audit findings of the current audit are given below; Under MGNREGS, 1.34 crore households were registered and jobs......

Stand Alone Report of the Comptroller and Auditor General of India on MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE SCHEME For the year ended 31 March 2012 Government of Bihar Report No. 4 of......

Chapter -II Structural mechanism and capacity building 2.1 Structural mechanism As per provisions contained in para 3.1.2 of the Operational Guidelines of MGNREGS, every State Government was required to appoint a full-time dedicated Programme...

Chapter-Ill Planning Introduction The obligation to provide employment within 15 days necessitates advance planning. The basic aim of the planning process is to ensure that the district is prepared well in advance to offer productive employment on...

Chapter ---IV Financial Management The MGNREGS is implemented as a centrally sponsored scheme on a cost sharing basis between Central and State Government in the ratio of 90:10. The Central Government share includes 100 per cent wage costs of...

Chapter -V Registration, Employment and Payment of Wages 5.1 Registration and issue of job cards Para 5.2 of Operational Guidelines stipulates that households would submit an application or oral request for registration. It was also provided that...

Chapter -VI Execution of works and creation of assets Schedule I of the Act and MGNREGS guideline provide that the focus of the scheme should be on the following works in their order of priority (i) Water conservation and water harvesting; (ii)...

value of work, the value was increased after re-measurement which was not possible as no addition in work was done after the first measurement and generally earth work reduces after rainy season. Due to this enhancement in the value of work done, a total sum of 22.84 lakh was paid as......

Chapter -VIII Miscellaneous/other interesting points 8.1 Unspent balances of SGRY/NFFWP and cost of unutilised grain not transferred to MGNREGS account Consequent upon the closure of Sampooma Gramin Rojgar Yojana (SGRY) and National Food for Work...

Chapter -IX Finding of physical verification 9.1 Outcome of job card verification The Gram Panchayat will issue job cards to every registered household. The timely issue of well designed job cards is essential; this is a critical legal document...

Chapter - XI Audit impact It was observed in audit that executing agents (PRS) withdrew the amount in his favour for execution of works but, the works were not executed, less quantity of work was done in comparison to amount drawn and due wage was...

Ann ext ires Glossary of Abbreviation AAP Annual Action Plan ADPC Additional District Programme Co-ordinatar AE Assistant Engineer BDO Block Development Officer BPL Below Poverty Line CEGC Central Employment Guarantee Council CEO Chief Executive...

Departmental officer on whose signature or counter-signature GIA bill is drawn, shall furnish the Utilisation Certificates (UCs) to the Accountant General on or before 30 September of the year following that to which the grant is related. The position of outstanding UCs against GIAs released to......

The head-wise expenditure status was provided by the Accountant General (A&E), Chhattisgarh to the State Government through Monthly Civil Accounts Statements and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Government to avoid large savings and excess......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2014 + 'NDt*/v Government of Chhattisgarh Report of the Comptroller and Auditor......