Audit Reports

State’s per capita income at current prices stood at 46,354 against the country average of? 74,920. General data relating to the State are given in Appendix 1.1 (Part-D) as well as in Appendix 1.7. Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised......

3 3 and above 17,341 7,601.62 16,990 5,565.22 Total | 20,060 13,918.80 19,671 11,834.24 Source of data: Data compiled by Principal Accountant General (A&E), Assam Out of 19,671 UCs worth 11,834.24 crore pending as of March 2014, UCs (16,990 Numbers) involving 5,565.22 crore were......

2.2 Audit of Appropriation Accounts for the current year Audit of appropriation by the Comptroller and Auditor General of India (C&AG) seeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the......

one of them carried out full reconciliation of departmental receipts figures with those refle cted in the books of Office of the Principal Accountant General (A&E), Assam. (Para-2.3.2) Financial Reporting State Government ’s compliance with various rules, procedures and directives was......

Glossary of Abbreviations AC Abstract Contingent ASHB Assam State Housing Board AFRBM Assam Fiscal Responsibility and Budget Management AGST Assam General Sales Tax AIBP Accelerated Irrigation Benefits Programme AMA Assam Municipal Act AP Anchalik Panchayat APA Assam Panchayat Act ATIRs Annual......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2014 Government of Assam TABLE OF CONTENTS Paragraph Page(s) Preface - v Executive......

The findings based on audit of State Government units under General Sector feature in this chapter. During 2013-14, against total budget provision of ?9,569.13 crore, total expenditure of ^5,082.21 crore was......

173 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2014 Appendix - 1.2 (Reference to paragraph -1.1) Department-wise details of budget provision and expenditure during 2013-14 in respect of Hill areas ('in crore) Department Budget provision Ex......

ACCIL Assam Cyber Crime Investigation Lab ADI Average Dietary Intake ADIP Assistance to Disabled Persons AFR Assam Financial Rules AG Accountant General AGMC Assam Government Marketing Corporation AGs Adolescent Girls AGST Assam General Sales Tax AGVB Assam Gramin Vikash Bank AHTU Anti Human......

Executive Summary This Report contains 32 paragraphs (Social Sector: 21, Economic Sector: 5 and General Sector: 6 including 3 general paragraphs) and three performance audit reports (Social Sector: 2 and General Sector: 1). The draft audit......

119-120 Suspected misappropriation 1.4.17 120-122 Unfruitful expenditure 1.4.18 122 Unproductive expenditure 1.4.19 123 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2014 Sports and Youth Welfare Department Undue financial benefit 1.4.20 124-125......

Technical 1 Release worth ?onc crore and above. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2014 sanction of the work was accorded (September 2007) for ?1.32 crore. The work was allotted to a number of contractors between November 2007 and January......

Preface 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. This Report presents the......

Further, as per Rule 22 (1) of Chhattisgarh Finance Code, any loss shall be reported upon to the Government and the Accountant General. During scrutiny of records of three2 forest divisions (April to December 2012), we found that as per physical verification reports of five3 nistar depots of......

However, Departments relating to Economic, General and Social Services sectors are excluded and covered in the Report on General, Social and Economic (Non-PSUs) Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period......

Audit “Levy and collection of excise receipts” was reviewed earlier, which featured as paragraph 3.2 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2008, Government of Chhattisgarh highlighting non-establishment of departmental laboratory in the......

Raipur (BIJAY KUMAR MOHANTY) The Accountant General (Audit) Chhattisgarh Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 87......

Table of Contents Paragraph Page Preface V Overview vii-x PART A-RECEIPTS Chapter-I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 4 Evasion of tax detected by the Department......

under ‘Part-B’. Some of the major findings are mentioned below: General Total receipts of the Government of Chhattisgarh for the year 2013-14 were 32,050.26 crore. The revenue raised by the State Government amounted to 19,443.88 crore comprising tax revenue of 14,342.71 crore......

However, where the goods are not covered under any specific entry of the Schedule, general rate of tax given in residuary entry is applicable. As per Schedule II Part IV entry no. 1, all goods not included in Schedule I, Part I (1 per cent), Part II (4 per cent) and Part HI (25 per cent)......

Registrar Durg T 74 SR Bhatapara T 75 SR Bilha T 76 District Registrar Raigarh T 77 District Registrar Raipur T 78 SR Abhanpur T 79 Inspector General of Registrar cum T Stamp Superintendent, Raipur 80 RTO Ambikapur A 81 RTO, Raipur A 82 RTO, Bilaspur A 83 DTO, Raigarh A Transport 84 ARTO......

DMA Additional Director, Mining Adminstration Addl. TC Additional Transport Commissioner AEC Assistant Excise Commissioner AG Accountant General AMO Assistant Mining Officer AO Assessing Officer APCCF Additional Principal Chief Conservator of Forests AR Audit Report ARTO Additional Regional......

.2 Internal Audit The Internal Audit Wing (IAW) of a Department is a vital component of its internal control mechanism and is generally defined as control of all controls. It enables the organisation to ensure itself that the prescribed systems are functioning reasonably well. We,......

CHAPTER V: TAXES ON VEHICLES Tax administration The levy of taxes on vehicles is administered by Principal Secretary cum Transport Commissioner (TC) who is assisted by one Additional TC, one Deputy TC, one Assistant TC and one Deputy Director,...

Planning; Managing Director, Chhattisgarh State Civil Supplies Corporation Ltd; Executive Director, Chhattisgarh Laghu Vanopaj Evam Sahakari Sangh; General Manager, Central Warehousing Corporation; Regional Manager, Central Warehousing Corporation; Managing Director, Chhattisgarh State......

(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 provisions of Section 619 of the Companies Act 1956. The Accounts certified by the Statutory Auditors (Chartered......

PSUs does not include the Chhattisgarh State Electricity Regulatory Commission (CSERC), an autonomous body, of which the Comptroller and Auditor General of India (CAG) is the sole auditor. 1.4 During the year 2013-14, no new PSUs were established and no PSU/ Statutory corporation was closed......

53-54 contravention of the provisions of Power Purchase Agreements resulted in extension of undue benefit of 1.37 crore to captive power producers. General Follow up action on Audit Reports 3.12 54-55 Annexures No. Particulars 1.1 Statement showing particulars of up to date 1.8 57-59 paid-up......

The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of Chhattisgarh State Warehousing Corporation, a Statutory Corporation, is......

of corporation) * Capital employed represents Shareholder’s Fund (Share Capital plus Reserve & Surplus) plus Long Term Borrowings * Including General reserve, Capital reserve and Self Indemnity fund. 65 Audit Report on Public Sector Undertakings for the year ended 31 March 2014 Annexure......

( I CHAPTER -I INTRODUCTION \_J CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from the performance audits of selected programmes and activities and compliance audits of......

The fact had been reiterated (October 2012) by the Country Head Retail, UT1. UTI admitted that the equity market in general had not performed favourably and due to an increasing interest rate environment, the bond evaluation had an adverse effect on the return generated by the scheme during the......

crore as advance plan grant as deprived of UGC tentative allocation during June 2007 to November 2010 to the University grants of 5.71 crore under General Development Grant7 and Merged Scheme Grant8 during due to lack of planning Eleventh Plan (2007-12). It was stipulated in the release order......

Report of the Comptroller and Auditor General of India on General, Social & Economic Sectors for the year ended March 2012 Government of Bihar Report No. 3 of the Year 2013 TABLE OF......

The Accountant General into the concerned revenue heads. (A&E) Bihar, Patna had also suggested (March 2009) to the Secretary, RCD to deposit the revenue realised from fines into concerned revenue head. In reply the department stated that due to non receipt of ‘M’5 & ‘N’6 Form/......

d k CHAPTER -IV INTEGRATED A UDIT OF GOVERNMENT DEPAR TMENT \_I_¥ CHAPTER-IV INTEGRATED AUDIT OF GOVERNMENT DEPARTMENT MINORITY WELFARE DEPARTMENT 4. Integrated audit of Minority Welfare Department Executive Summary Introduction The Minority...

PREFACE 1. This Report has been prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of India. 2. Chapter-I of this Report covers auditee profile, authority for audit, planning and conducting of audit...

of actual expenditure _in crore) Particulars 2008-09 2009-10 2010-11 2011-12 2012-13 Actuals Actuals Actuals Actuals Actuals | Revenue expenditure General Services 3599 4350 5247 5904 6649 Social services 6153 8024 8310 10477 11456 Economic services 3524 4423 5091 5560 8012 Grant-in-aid &......

work Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 works. All the works were completed (February 2008) and payment of 31.12 crore was made (May 2008 and January 2009) to the contractor. According to clause 2.33 of the agreement,......

Report of the Comptroller and Auditor General of India on General, Social and Economic (Non-PSUs) Sectors for the year ended March 2013 The Report has been laid on the table of the State......

Although the targets of IAY during the period of Performance audit was almost fully achieved by the Audit Report on General, Social and Economic (Non-PSUs) Sectors far the year ended 3 I March 2013 Department, there was lack of monitoring at the Janpad Panchayat level in the selection of......

The audit of expenditure by the Departments of the State Government is conducted under Section 13 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of service) Act, 1971. 3. This Report presents the results of audit of expenditure of the Government of......

It is administered by the Registration, Excise and Prohibition (Registration) Department headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of the Registration Department who is the chief revenue controlling......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2012 Government of Bihar Report No. 2 of the Year 2013 TABLE OF CONTENTS Paragraph Page......

of the BVAT Act, provides that the BVAT Act or Rules where an objection has been made by the prescribing time limit for the Comptroller and Auditor General of India compliance of audit in respect of an assessment/ re-assessment/ observations after the receipt scrutiny of any return filed under......

Patna (P. K. SINGH) The Accountant General (Audit), Bihar Countersigned New Delhi (VINOD RAT) The Comptroller and Auditor General of India Calculation of royalty: 16,00,000 eft - 45,306.53 cubic metre x 38 - 17,21,648. 35.315 (126)......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising taxes on sales, trade etc., state excise,......

involving 568.99 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2011-12 were ^ 51,320.17 crore. The revenue raised by the State Government amounted to ^ 13,501.96 crore comprising tax revenue of 12,612.10 crore and......

Bihar Treasury Code, Vol.-l, loans and Contingent register) and advances may be drawn and repaid in loan files in the office of accordance with such general or special order the State Transport the Government may issue in each case. Commissioner (STC), Further, under provisions of Rule 7 of the......

CHAPTER - III STATE EXCISE EXECUTIVE SUMMARY What we have highlighted In this Chapter we present few illustrative cases of ? 3.85 crore in this Chapter selected from observations noticed during our test-check of records for the year 2011-12 relating ...

ANNEXURE ANNEXURE-I (Refer: Paragraph 2.2.1 A) Issuance of Notifications without approval of Finance Department SI. Notification no. and date Gist of Notification Revenue implications worked out by the No. Department 1. S.O. 30 dated 01.04.2006...

(UCs) for grants provided for specific purposes should be obtained by the departmental Officers from the grantees and forwarded to the Accountant General after verification, within 18 months from the date of sanction, unless specified otherwise. UCs outstanding beyond the specified periods......

An amount of five crore was sanctioned (October 2012) as advances for celebrating Rajyotsav to General Administration Department. An amount of one crore was sanctioned (October 2012) to Tribal Welfare Department as advance for establishment of 500 seater boys and 500 seater girls......

Report of the Comptroller and Auditor General of India on State Finances For the year ended 31 March 2013 Government of Chhattisgarh TABLE OF CONTENTS Description Reference to Paragraph......

76 Appendices Appendix-1.1 (Reference: Page 1) Part D: State Profile A. General Data SI No. Particulars Figures 1 Area 78,438 sq Km 2 Population as per 2011 census 3.12 crore 3 Density of Population (2011) 397 (All India Average = 382 persons per sq km) 4 Population below poverty line 19.7%......

Table 3.1: Age-wise Arrears of Utilisation Certificates ( in crorc) Source: Office of the Principal Accountant General (A&E), Assam Out of 18,525 UCs worth t 10,956.66 crore pending as of March 2013, UCs (16,788 Numbers) involving f 6,587.32 crore were pending for more than three years.......

2.2 Audit of Appropriation Accounts for the current year Audit of appropriation by the Comptroller and Auditor General of India (C&AG) seeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the......

Glossary of Abbreviations AC Abstract Contingent AFRBM Assam Fiscal Responsibility and Budget Management AGST Assam General Sales Tax AIBP Accelerated Irrigation Benefits Programme AMA Assam Municipal Act AP Anchalik Panchayat APA Assam Panchayat Act APDCL Assam......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature Assembly on......

Further, annual accounts in respect of a large number of Government Bodies/Authorities due up to 2012-13 had not been received by the Accountant General (Audit), Assam. There were instances of loss and misappropriation which remained unsettled with various departments for period ranging from......

The Commissioner of Taxes (CT) is the Head of the Department and responsible for administration of all taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is also the......

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Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2014 Government of Assam Report No. 4 of 2014 Presented in the Legislature on :......

The audit of expenditure accounts and revenue receipts of State Governments is conducted under Section 13 & 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. Chapter I of this Report presents the information on the State revenues, response of the......

Besides, during the 4 General brand - 2,449.79 BL; Regular brand - 15,727.19 BL; Luxury brand - 2,901.07 BL; Premium brand --- 1,065.27 BL; Classic Premium brand --- 1.89 BL and Cheap Brand --- 339.68 BL. 5 General brand - 815.04 BL; Regular brand - 583.56 BL; Luxury brand - 115.92 BL; Premium......

Some of the major findings are mentioned below: /-\ I. GENERAL The total receipts of the State for the year 2013-14 were 32,212.79 crore against 30,690.98 crore in the previous year. Of this, 36 per cent was raised by the Government through tax revenue ( 8,994.92 crore) and non-tax......