Audit Reports

by an order, cause test audit to be conducted on the accounts of such Company and the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 shall apply to the report of such test audit. Thus, a Government Company or any......

(including companies deemed to be government companies as per the provision 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 and Section 139 and 143 of the Companies Act 2013. The accounts......

Annexures Glossary of Abbreviations 1. ABT Availability Based Tariff 2. AG Accountant General 3. ATN Action Taken Notes 4. BGREI Bringing Green Revolution to Eastern India 5. BkTPS Bakreswar Thermal Power Station 6. BOD Board of......

and (ii) these foundation seeds are made available to the farmers/seed producers for production of certified seeds which are then made available to general farmers by Government agencies and private players for cultivation of food crops. The process of seed multiplication followed by WBSSCL is......

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......

(including companies deemed to be Government Companies as per the provisions of the Companies Act, 1956) are audited by the Comptroller and Auditor General of India (CAG), under provisions of Section 619 of the Companies Act, 1956. The accounts certified by the Statutory Auditors (Chartered......

(MAUSUMI RAY BHATTARCHARYYA) Accountant General KOLKATA (Economic & Revenue Sector Audit) The 19 March 2015 West Bengal Countersigned NEW DELHI (SHASHI KANT SHARMA) The 21 March 2015 Comptroller and Auditor General of India 83......

26 User feedback about the system 27 Peer review reports Source : Manual of Information Technology Audit, Volume II, 0/o the Comptroller & Auditor General of India. Annexure 3.2 (Referred to in paragraph 3.1.2.3) Table Showing Various Guidelines, Standards and Directives issued by Government......

24 Functional co-operative societies with up to date Annual General Meeting and Audit Reports. 17 Audit Report (Economic Sector) for the year ended 31 March 2014 Delay in establishment of Horticulture Technology Dissemination Centre With the objective to provide necessary technical support to......

In response to an investigation made (August 2011) by Director General of Central Excise Intelligence (DGCEI), HRBC registered (January 2012) with the ST Authority and deposited 1.26 crore in March 2012 as self-assessment ST. On the basis of the investigation ST Authority ordered (August 2013)......

BM I Bituminous Macadam BMCUs 1 Bulk Milk Cooler Units BSNL 1 Bharat Sanchar Nigam Limited BTR I Buxa Tiger Reserve CAG 1 Comptroller and Auditor General of India CBR I California Bearing Ratio CCA 1 Culturable Command Area CDO 1 Central Design Office CE 1 Chief Engineer CWC Central Water......

However, other departments have been excluded and covered in related reports on General and Social Services Sector and Revenue Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2013-14, as well as those which had come to......

The Inspector General of Registration (IGR) is the head of the Directorate of Registration and Stamp Revenue under the Finance (Revenue) Department who is empowered with the task of superintendence and administration of registration work. He is assisted by one Joint Inspector General of......

and Industries (C&I) Department, Finance Department, Land and Land Reforms (L&LR) Department, Irrigation and Waterways (I&W) Department and the General Administration Department are associated with the assessment, levy and collection of mining receipts. All Departments are headed either by......

However, Departments relating to Economic Sector as well as General and Social Sector are excluded and covered in separate reports. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2014-15 as well as those which came to notice in......

Kolkata (NAMEETA PRASAD) Accountant General (Economic and Revenue Sector Audit), West Bengal Countersigned New Delhi (SHASHI KANT SHARMA) Comptroller and Auditor General of India 105 29.01.2016......

TABLE OF CONTENTS Reference Paragraph to Pag PREFACE v OVERVIEW vii 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......

OVERVIEW I. General This Report contains 27 paragraphs including two Performance Audits relating to under-assessment/ non-realisation/ loss of revenue etc.......

2.10 of Chapter II of the Report of the Comptroller and Auditor General of India on Revenue Sector (Report no.2 of the year 2013) of the Government of West Bengal. The PA was conducted between November 2011 and March 2012 covering five modules of IMPACT 66 viz. Registration, Return, Central......

Managing Director is the Chief Executive of the Company, who is assisted by Assistant General Manager and seven Divisional Managers7. Audit Objectives 2.1.3 The main objectives of the Performance Audit were to ascertain whether: the forest plantations raised through efforts of the Company......

Managing Director is the Chief Executive of the Company, who is assisted by Assistant General Manager and seven Divisional Managers7. Audit Objectives 2.1.3 The main objectives of the Performance Audit were to ascertain whether: the forest plantations raised through efforts of the Company......

Managing Director is the Chief Executive of the Company, who is assisted by Assistant General Manager and seven Divisional Managers7. Audit Objectives 2.1.3 The main objectives of the Performance Audit were to ascertain whether: the forest plantations raised through efforts of the Company......

corporations for the year ended 31 March 2015 and has been prepared for submission to the Government of Kerala under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government companies (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 and Sections 139 and 143 of the Companies Act, 2013 (Act).......

3.1.3.2 System lapses in monitoring permit applications and permits In TCR, Permit Registers were generally maintained in proper form with all necessary details relating to issue of permits/OCs. But there was lapse on the part of Corporation in monitoring permits. As per Rule 15 A, permit is......

and independent status to the LSGIs within the functional domain, the Government in Local Self-Government Department (LSGD) is empowered to issue general guidelines to LSGIs in accordance with the National and State policies. 1 Grama Panchayat, Block Panchayat and District Panchayat 2 Chapter......

 Report of the Comptroller and Auditor General of India on Local Self-Government Institutions for the year ended March 2015 Government of Kerala Report No.5 of the year 2016......

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

arising from supplementary audit under the scheme of providing Technical Guidance and Supervision (TGS) arrangement by the Comptroller and Auditor General of India. Chapter HI contains two compliance audits and six individual compliance paragraphs. Copies of draft compliance audits and......

 Appendices Appendix I ELEVENTH SCHEDULE (Article 243G) (Reference: Paragraph 1.1.1, Page 1) 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor ...

(Paragraphs 2.1.9.1 and 2.1.9.4(i&ii)) Audit Report–Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 8 2.1.1 Introduction Higher Education is recognized as an invaluable ins trument for sustainable human development through both creation and dissemi nation of......

2012-13 2013-14 2014-15 Budget Expendi-ture Budget Expendi-ture Budget Expendi-ture Budget Expendi-ture Budget Expendi-ture Revenue expenditure General Services 17465.85 18597.73 16434.11 16787.95 18818.97 18572.15 20093.58 20192.19 22781.77 23043.09 Social Services 8600.00 7260.85 11387.32......

189 Appendix 1.1 (Referred to in paragraph 1.9, page 5) Details of performance audits/paragraphs of the Rep orts of the Comptroller and Auditor General of India for which departmental replies were not received up to 30 September 2015 Sr. No. Name of the Department 2012-13 2013-14 Total......

Audit Report–Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 viii Six PUs and 16 PCs had appointed 148 and 440 facult y members respectively without following eligibility criteria and State Universities were granting affiliation to the private colleges h aving......

AND AGRICULTURE DEPARTMENTS NABARD assisted projects for widening of plan and link roads and construction of bridges 2.5 77 Audit Report–Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 ii Description Reference to Paragraph Page WATER SUPPLY AND SANITATION......

significant results of the perf ormance audit and compliance audit of the departments/autonomous bodi es of Government of Punjab under the Social, General and Economic Se ctors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, w hich came to notice in the......

Based on the recommendations of TFC, the State Gove rnment entrusted (August 2011) the test audit of ULBs to Comptroller and Auditor General of India (CAG) under section 20(1) of the CAG’s (Dutie s, Powers and Condition of Service) Act, 1971 and for providing Technical G uidance and......

and Support to audit of Panchayati Raj Ins titutions (PRIs) and Urban Local Bodies (ULBs) under Section 20(1) of th e Comptroller and Auditor General of India’s (Duties, Powers and Cond itions of Service) Act, 1971. The Report contains significant results of the audi t of the PRIs and......

(Septembe r 2015) about the current status, MC, Bathinda stated (October 2015) that the case with regard to constructions of shops was put up to the General Ho use of MC in June 2015 but the same was kept pending by MC, Bathinda. It was further stated that rent of of 33 shops was also not being......

Chapter-II Results of audit of Panchayti Raj Institutions 2.1 Non-handing over of cash by the Sarpanches Section 87 of the Punjab Panchayti Raj Act, 1994 provides that the Sarpanch shall be responsible for the safe custody of the mo vable property...

& Family Welfare (MHFW), Nursing Division, Government of India, issued (February 2010) guidelines for expenditure of `six crore 4 on upgradation of General Nursing Training Center, Sardar Patel Medical Colleg e and Associated Group of PBM Hospital (Medical College), Bikaner, into College of......

This report contains three Chapters This Report relates to audit of the Social and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts 2007......

this Report 1.1 1 Profile of the Audited Entity 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Office of the Principal Accountant General (General and Social Sector Audit), Rajasthan, Jaipur1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Response......

Supervisory staff like Superintendents, Counsellor etc. posted in Government Homes was generally not adequate which adversely affected the functioning of Government Homes. Post of Nurse, Housekeeper and Physical Training Instructors were vacant in all test checked Homes. In 2010-11, State......