Audit Reports

A Performance Audit on Incomplete Transmission Schemes of Bihar State Electricity Board was included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Bihar for the year ended 31 March 2003. The Report was discussed by COPU in July 2010. Scope and......

A Performance Audit on Incomplete Transmission Schemes of Bihar State Electricity Board was included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Bihar for the year ended 31 March 2003. The Report was discussed by COPU in July 2010. Scope and......

The matter was reported to the Government (June 2012); reply was awaited (November 2012). GENERAL 4.12 Response to inspection reports, draft paragraphs and Performance Audits Audit observations made during audit and not settled on the spot were communicated to the heads of PSUs and concerned......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2012 Government of Bihar Report No. 1 of the Year 2013 TABLE OF CONTENTS......

Bihar State Electricity Board and has been prepared for submission to the Government of Bihar under Section 19A of the Comptroller & Auditor General's (CAG) (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. Audit of accounts of Government companies is......

The accumulation of obsolete books under Sarva Shiksha Abhiyan and The required text papers were being General Sales amounted to \ 9.07 crore. purchased by the Company and supplied Financial Management to the Private Printers. The papers were procured during 2010-12 from Hindustan Paper......

ANNEXURES Annexures Annexure - 1 (Referred to in paragraph 1.7) Statement showing particulars of up-to-date Paid-up Capital, Loans outstanding and Manpower as on 31 March 2012 in respect of Government companies and Statutory corporations (Figures in ...

Report of the Comptroller and Auditor General of India Government of Assam Report No. 3 of 2014 Presented in the Legislature on : Performance Audit of Kaziranga National Park - Issues......

To enhance the quality of educational, recreational and wilderness experience given to the general public. Consistent with the above four objectives, in the zone of influence with sensitivity to cultural and economical well being of the communities and reduce the dependence on......

management of habitats, took a back seat. Guwahati (C H KHARSHIING) Dated: 23 Jan uary 2015 Accountant General (Audit), Assam Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 3 February 2015 Comptroller and Auditor General of India Performance Audit ofKaziranga National Park - Issues and......

has from time to time taken a number of initiatives for betterment of the wildlife management in the State, namely 8 As directed by the Director General of Police vide letter dated 28 November 2013. Performance Audit ofKaziranga National Park - Issues and Challenges 44 Report No. 3 of 2014,......

3.2.2 Organisational set ui The Commercial Tax (Registration) Department is headed by the Secretary at Government level and the Inspector General of Registration cum Superintendent of Stamps (TGR) is head of the Department, who is assisted by two Deputy IsGR, 10 District Registrar cum Collector......

A similar observation was made in paragraph 8.7 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2012 (Revenue Sector), Government of Chhattisgarh. However no further progress was reported in the case till March 2013. The Government stated......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2013 (REVENUE SECTOR) GOVERNMENT OF CHHATTISGARH Report No.5 of the year 2013 Table of contents......

in the Forest Department under ‘Part-B’. Some of the major findings are mentioned below: I. General The total revenue receipts of the State Government for the year 2012-13 amounted to 17,650.16 crore as compared to 14,770.73 crore of the previous year. Out of this, 60 per cent was......

2.8 Internal Audit Internal Audit Wing (IAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning reasonably well. The......

PREFACE This Report for the year ended 31 March 2013 has been prepared for submission to the Governor under Article 151 (2) of the Constitution. Part A of this Report presents the results of audit of receipts of Commercial Tax, Stamps and...

Internal Audit The Internal Audit Wing (LAW) 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. Due to shortage of......

CHAPTER V: TAXES ON VEHICLES What we have In this Chapter we present illustrative cases highlighted in this involving under/non-recovery of? 3.34 crore from Chapter observations noticed during our test check of records in the Transport Department,...

6.S Internal Audit Internal Audit Wing (LAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning reasonably well. We observed......

CHAPTER VII: OTHER NON TAX RECEIPTS EXECUTIVE SUMMARY What we have In this Chapter we present illustrative cases of highlighted in this ^ 15.65 lakh from observations noticed during Chapter our test check of records in the Mineral Resources...

 Appendices Appendix-2.1 (Referred to in paragraph 2.13) (f in lakh) SI. Name of the Goods Year/Month Value of Rate Inter-state Differential Penalty No. dealer purchased purchased of tax rate tax under goods in against ‘C’ Section State form...

(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 the Section 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors......

The overall functioning of the Company is managed by the Managing Director who is assisted by General Managers, Financial Controller and Company Secretary. The present performance audit was conducted to assess the economy, efficiency and effectiveness of the Company in implementation and......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON PUBLIC SECTOR UNDERTAKINGS FOR THE YEAR ENDED 31 MARCH 2014 GOVERNMENT OF ASSAM (REPORT NO. 2 OF 2014) © COMPTROLLER AND......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by statutory auditors, who are appointed by the 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......

Chapter III of the Report includes nine audit paragraphs emerging from the Compliance Audit of SPSUs and one General paragraph on ‘Follow-up Action on Audit Reports’. According to existing arrangements, copies of the draft audit paragraphs and draft performance audit were sent to......

(C. H. Kharshiing) Guwahati Accountant General (Audit), Assam The Countersigned (Shashi Kant Sharma) New Delhi Comptroller and Auditor General of India The 71......

Report of the Comptroller and Auditor General of India on Indira Awaas Yojana (IAY) for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature......

1.3 Acknowledgement The office of the Accountant General (Audit), Assam acknowledges the cooperation extended by the department of P&RD, GoA, Commissionerate of P&RD, DRDAs, Block Development Offices (BDOs) and GPs/VDCs/VCDCs during the course of Performance Audit conducted in the......

Chapter-3 Physical and Financial Management 3.1 Physical Performance As per the information furnished by the Commissioner, P & RD, Assam, the total physical target for providing new IAY houses to the beneficiaries in the State for the years 2008-09...

Subsequently Minor 1 Release worth ?one crore and above. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 Irrigation Projects (MIPs) were included for implementation under AIBP in 1999- 2000. Eleven major2/medium3 and 1,383 MIPs4 were included......

115 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 Appendix -1.2 (Reference to paragraph -1.1) Department-wise details of budget provision and expenditure during 2012-13 in respect of Hill areas in crore) Department Budget provision Ex......

Release worth ?onc crore and above. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 1.2 COMPLIANCE AUDIT Cultural Affairs Department 1.2.1 Unproductive expenditure Secretary, Srimanta Sankardeva Kalakshetra Society and Government of......

Report of the Comptroller and Auditor General of India on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 The Report has been laid on the table of the......

Executive Summary This Report contains 28 paragraphs (Social Sector: 14, Economic Sector: 7 and General Sector: 7 including 3 general paragraphs) and 2 performance audit reports under Economic Sector, The draft audit paragraphs and draft......

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......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the 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......

The Managing Director (MD) is the Chief Executive of the Company who is assisted by one General Manager, one Company Secretary at the Head Office and 27 District Managers (DMs) in districts for overall management of procurement, storage and distribution of rice, wheat, sugar and other essential......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2013 Government of Chhattisgarh Report No. 4 of the year 2013 Table of......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government companies, (ii) Statutory corporations, and (iii) Departmentally managed......

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......

* Including General reserve, Capital reserve and Self Indemnity fund. 77 Audit Report on Public Sector Undertakings for the year ended 31 March 2013 Annexure -1.6 Statement showing working results of Chhattisgarh State Warehousing Corporation (Referred to in paragraph 1.15) ( in......

The Managing Director acts as Chief Executive and is responsible for carrying out day to day operations of the Company with the assistance of one General Manager (ICT). The General Manager (ICT) is assisted by three Managers who are responsible for management of project/schemes and other......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON PUBLIC SECTOR UNDERTAKINGS The Report has been laid on the table of the State Legislature Assembly on 04-08-2014 FOR THE YEAR......

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. Tire Report contains......

Chapter-Ill of the Report includes seven audit paragraphs emerging from the Compliance Audit of SPSUs and one General paragraph on ‘Follow-up Action on Audit Reports’. According to existing arrangements, copies of the draft audit paragraphs and draft performance audit were sent to......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the 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......

2011-12 as the compound annual growth rate (CAGR) of its Gross State Domestic Product has been 14.97per centas compared to 14.46per centamongst the General Category States 1. During this period, its population also grew by 17.89per cent(highest among general category states) against the average......

2.1.2Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions......

Further, the Department stated (November 2012) that the provisions of Rule 176 and 177 of BTC being the general guidelines for drawal of money from Consolidated Fund , should not be compared with the rules applicable under special circumstances. However, the fact remains that Appropriation Act......

Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended March 2012 Government of Bihar Report No. 1 of the Year 2012 Audit Report (State Finances) for......

v P r e f a c e P r e f a c e Audit Report (State Finances) for the year ended 31 March 2012 1. This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapters 1 and 2 of this Report...

vii Executive Summary Executive Summary Audit Report (State Finances) for the year ended 31 March 2012 Background This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during...

annual growth rate of its Gross State Domestic Product for the period 2001-02 to 2010-11 has been 15.61 per cent as compared to 14.68 per cent in General Category States. During this period, its population also grew by 25.07 per cent (highest among General Category States) against the average......

the current month have been forwarded to the respective Controlling Officers for counter- signature and their onward transmission to the Accountant General (A&E) so as to reach not later than 25 of the sixth month from the date of drawal of advance from the treasury to which they relate. As......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions......

transferred to the State implementing agencies and the updated information should be validated by the State Government as well as the Accountant General (A&E), Bihar, for proper monitoring of the expenditure incurred by the implementing agencies. Chapter II Financial Management and Budgetary......

Report of the Comptroller and Auditor General of India STATE FINANCES for the year ended 31 March 2011 Report No. 1 till Table of Contents Reference to Paragraphs Page Preface V......

1. This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapters I and II of this Report contain audit observations on matters arising from the examination of the Finance Accounts...