Audit Reports

the Functioning, Accountability Mechanism and Financial Reporting Issues of PRIs 3 Functions of a village level PRI (GP) includes 33 functions like general administrative works related to agricultural, minor irrigation, drinking wa ter, education and rural sanitation etc. have been specified in......

Orders/guidelines/circulars issued by Ministry of Home Affairs, Department of Border Management and the State Government from time to time; • General Financial and Accounts Rules; Public Works Financial and Accounts Rules; and Physical and Financial Progress Reports and Management......

Municipalities Act, 2009 provided that before imposing or altering a tax the proposal for such imposition/alteration should be approved by the general body of M Corps and notified in the official gazette. 5. M Corps – Ajmer (2010-11: `0.42 crore to 2014-15: `0.54 crore), Bikaner (2010-11:......

This Report relates to Audit of receipts and expenditure of the Local Bodies in Rajasthan conducted under provisions of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 and read with proviso of sub-section (4) of section 75 of the Rajasthan Panchayati Raj......

Development Programme BOP Border Out Post BPL Below Poverty Line BRPs Block Resource Persons BSO Block Statistical Office CAG Comptroller & Auditor General of India CBR California Bearing Ratio CEO Chief Executive Officer CMO Chief Municipal Officer CVPD Commercial Vehicle Per Day DAs......

Non-tax revenue comprises on an average 38per centof their own revenue receipts. In general, Municipal Corporations could not achieve their targets of collection of non-tax revenue consistently during 2010-15. The entire system of collection of non-tax revenue such as assessment, demand and......

Section-A: Revenue 7282.79 I – Revenue receipts 7998.27 5718.83 I-Revenue expenditure- 4968.11 2299.18 7267.29 472.73 -Tax revenue 516.83 2441.07 General Services- 2737.39 13.74 2751.13 260.67 -Non-tax revenue 183.73 1603.66 Social Services of which 1085.2 942.86 2028.06 1438.79 -State’s......

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 that the expenditure required to be charged under the provisions of the......

3.1 Utilization Certificates Rule 212 (1) read with Rule 20 of General Financial Rules, 2005 (GFR) read with Rule 210 provides that Utilization Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant......

Out of 81 Controlling Officers (CO), 44 CO did not reconcile their accounts with the Office of the Accountant General (A&E), Manipur. Errors in budgeting process like incorrect operation of heads of accounts and Grants- in-aid were also noticed. (paras 2.4 and 2.7) The Government may consider......

of the State Government of Manipur who had not reconciled the figures for the year 2014-15 with the Accounts booked by the Office of the Accountant General (A&E), Manipur 109 2.14 Statement showing Heads of Account in the budget not conforming to the list of Major & Minor Head of Accounts 110......

( as defined in Section 2 (45) of the Companies Act, 2013) are audited by t he Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 139(5) or (7) of the Companie s Act. These financial statements are subject to supplementary......

Chapter V General Sector 187 CHAPTER V GENERAL SECTOR 5.1 Introduction During 2014-15, against a total budget provision of ` 3,690.95 crore, a total......

The Director General of Employment and Training is responsible for laying down the policies and training standard. The responsibility for day-to-day administration and implementation of training programmes rest with the State 1 Source: Annual Administrative Report 2014-15 of Labour, Employment......

2013-14 2014-15 Percentage of increase(+)/ decrease (-) in 2014-15 over 2013-14 BE Actual BE Actual BE Actual BE Actual BE Actual 1 Miscellaneous General Services 200 76.87 99.38 138.33 93.01 75.29 167.38 110.83 18 4.12 132.48 (+) 19.54 2 Power 160 88.29 250 106.58 177.7 108.3 171.69 96. 23......

measures taken on all paragraphs included in Audit Reports are required t o be submitted by the Departments duly vetted by the Principal Accountant General (Audit), Manipur to the Public Accounts Committee (PAC)/Comm ittee on Public Undertakings (CoPU) within three months 2 from the date of......

ons 0.34 Sub-Total 220.67 7 Youth Affairs and Sports 5 NGOs for Promotion of Sports among Disabled 14.61 9 NGOs for Youth and Adolescent Development General Component 78.27 Th. Rajen Singh (Individual Agency) for Youth Hoste l 1.44 Integrated Rural Development & Education Organizati on for Grants......

CPCB, the following parameters of surface water are to be monitored during pre-monsoon (April- May): Sl No Particulars Parameters to be monitored 1 General Colour, odour, temperature, acidity (pH), Electric Conductivity (EC), Dissolved Oxygen (DO), Turbidity, Total Dissolved Solid (TDS) 2......

4.14 183 Non-Levy of Penalty 4.15 184 Outstanding Tax and Penalty 4.16 184 TRANSPORT DEPARTMENT Arrears of Annual Tax on Vehicles 4.17 185 CHAPTER V GENERAL SECTOR Introduction 5.1 187 CHAPTER VI FOLLOW UP OF AUDIT OBSERVATIONS Follow up on Audit Reports 6.1 189 Action Taken on the......

Chapters I to V deal with Social, Economic, Public Sector Undertakings, Revenue and General Sectors, and Chapter VI deals with Follow up of Audit observations. The Report contains five performance audits on Functioning of Industrial Training Institutes in Manipur, Implementation of Pradhan......

Appendices Audit Report (State Finances) for the year ended 31 March 2015 65 APPENDIX - 1.1 (Referred to in paragraph 1.1) PART–A (State Profile) A. General Data Sl. No. Particulars Figures 1 Area 3702 sq. km. 2 Population a. As per 2001 Census 0.13 crore b. As per 2011 Census 0.15 crore 3......

3.1 Delay in furnishing Utilisation Certificates Rule 212 of the General Financial Rules, 2005 provide that for grants provided for specific purposes, Utilisation 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 authorisation given under the Appropriation Acts and whether the expenditure required to be charged under the......

OVERVIEW OVERVIEW This Report comprises three chapters containing audit findings pertaining to Social, General and Economic Sectors (Non-Public Sector Undertakings); Revenue Sector; and State Public Sector Undertakings and Government Commercial and......

TABLE OF CONTENTS RReeffeerreennccee ttoo PPaarraaggrraapphh PPaaggee Preface iii Overview v CHAPTER – I SOCIAL, GENERAL AND ECONOMIC SECTOR (NON -PSUs) Trend of Expenditure 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 2 Lack of......

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- - - 1 5 - - - - 1 5 11 Finance - - - - - - - - - - 4 10 4 10 12 Fisheries - - - - 1 2 - - 1 3 - - 2 5 13 Forests 1 4 3 9 1 1 4 22 - - 2 8 11 44 14 General Administration 1 1 - - - - 1 1 - - - - 2 2 15 Housing - - - - 1 4 - - - - - - 1 4 16 Health 3 6 2 5 4 10 5 17 10 39 1 1 25 78 17 Higher......

GoI State Supervisory Board (SSB) Chairperson: Minister of Health a nd Family Welfare, GoUP State Appropriate Authority (SAA) Chairperso n: Director General, Family W elfare , GoUP District Appropriate Authority (DAA) : District Magistrate Sub - District Appropriate Authority : SDM, Tehsil State......

component supplied to beneficiaries Rate (in ` ) Protein (in gram) Calorie Protein (in gram) Calorie (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 General children between age of six months and three years Weaning food * F or six days in a week at the rate of 120 gram per day once in a week (in......

Report of the Comptroller and Auditor General of India For the year ended 31 March 2015 PERFORMANCE AUDIT on EMPOWERMENT of WOMEN Government of Uttar Pradesh Report No. 3 of 2016 i TABLE......

4 Maternal and Infant mortality The Maternal Mortality Rate (MMR) in respect of the State of Uttar Pradesh during 2010-12 was estimated by Registrar General of India to be 292 deaths per one lakh live births as compared to all India average of 178 deaths during this period. The MMR in the State......

(P. K. KATARIA) ALLAHABAD Principal Accountant General (G&SSA) THE Uttar Pradesh COUNTERSIGNED (SHASHI KANT SHARMA) NEW DELHI Comptroller and Auditor General of India......

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

Department and Planning Department with their State headquarters/ Directorates viz., Directorate of Family Welfare, ICDS, Women Welfare and Director General of Police offices along with district level units of these departments viz., Chief Medical Officer, District Programme Officer and District......

MDR 7.22 1.70 5.52 76 5. Family Planning 380.57 194.67 185.90 49 6. a. SNP 14 , 677. 8 8 14 , 307.20 370.68 03 b . ICDS - General 6 , 681.92 5 , 613.92 1 , 068.00 16 7. KSY 32.42 11.69 20.73 64 8. SABLA 1 , 190.34 1 , 196.5 0 0 0 9. Uttar Pradesh Victim Compensation Scheme 2.0 0 0 2.00 100 1......

Scrutiny revealed that an amount of ` two crore was sanctioned (March 2015) by GoUP for the year 2014-15 but was placed at the disposal of Director General of Police (DGP) and not transferred to SLSA as of June 2015. As a r esult, no compensation could be paid under the Scheme to the victims and......

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

The amounts in the fund was to be applied for the purpose of maintaining fire stations in general (which would also include the expenditure on salaries, allowances and other incidental expenses on the fire officers and staff) and for providing sophisticated equipment and appliances, in......

(MEENAKSHI MISHRA) Mumbai Principal Accountant General (Audit)-I, Maharashtra Countersigned New Delhi (SHASHI KANT SHARMA) Comptroller and Auditor General of India The 18 July, 2016 The 19 July,......

The audit has been condu cted in conformity with auditing standards issued by the Comptroller and Audit or General of......

As a result, accounts in the formats recommended by the Comptroller and Auditor General of India were not being maintained by any of the Zilla Parishads. The Public Accounts Committee discussed 22 paragraphs related to Panchayati Raj Institutions and made 27 recommendations (up to December 2015)......

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 programs and activities and compliance audit of Government......

The penalty was directed to be imposed as per penal rates prescribed in Government Resolutions 20 of General Administration Department for Government employees who overstay in Government quarters. Accordingly, MBRRB calculated a penalty of`32.68 crore for non-surrender of 11,319.29 sqm of......

2011-12 2012-13 2013-14 2014-15 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 EnvironmentMumbai13 33 4 17 4 23 6 47 3 37 2 37 32 194 Nagpur 0000000000000 0 Total 13 33 4 17 4 23 6 47 3 37 2 37 32 194......

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

About this Report 1.1 1 Audited Entity profile 1.2 1 Authority for audit 1.3 2 Organisational structure of the offices of the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations 1.6......

This Report of the Comptroller and A uditor General of India for the year ended March 2015 has been prepared for submission to the Governor of Assam under Article 151 (2) of the C onstitution of India for being laid before the State Legislature. 2. The Report covering the period 2010-15 c......

Guwahati Dated : (C H Kharshiing) Pr. Accountant General (Audit), Assam Countersigned New Delhi Dated : (SHASHI KANT SHARMA) Comptroller and Auditor General of......

Besi des, media reports also suggested increase in the pollution levels, adversely affecting the general public. In order to examine the level of environmental degradation and the role of the Pollution Control Board, Assam (PCBA) in mainta ining a balance between developmental activities and......

An advertisement was also put out in local newspapers a nd the website of the office of the Accountant General calling for public comments on the subject. Responses to the advertisement, Study Reports of different institutions/Scholars and of various implementing agencies of the......

Substances that are generally r ecognised as air pollutants include Suspended Particulate Matter (SPM), Respirable Suspended Particulate Matter (RSPM), Sulphur Dioxide (SO 2), Nitrogen Oxide (NO 2), Carbon Monoxide (CO), Carbon Dioxide (CO 2), Methane and Ozone Depleting substances such as......

Awareness Campaigns should be initiate d by the PCBA in schools and media to ensure that the general public is sens itised regarding scientific disposal of domestic......

Bio-Chemical Oxygen Demand (BOD) 6.Nitrate-N (mg/l) 7. Nitrite-N (mg/l) 8. Fecal Coliform (MPN/100 ml) 9. Total Coliform (MPN/100 ml) B General Parameters 1.Turbiditity (NTU) 2. Phenolphthalein Alkalinity as CaCO 3 3. Total Alkalinity as CaCO 3 4. Chlorides (mg/l) 5.Chemical Oxygen Demand......

Sarpanch The details of standing committees of ZPs, JPs and GPs are as follows: Standing Committees of Zila Panchayat and Janpad Panchayat a. General Administration Committee b. Agriculture Committee c. Education Committee d. Communication and Works Committee e. Cooperation and Industries......

Fund Audit (DLFA) for audit of accounts of ULBs and who shall work u nder the technical guidance and support (T GS) of the Comptroller and Auditor General (C&AG) of India. As per the standard terms and conditions of TG S, C&AG of India has the right to conduct su ch test check of the accounts......

2.1.9.2 Submission of summary of find ings of Social Audit to Comptroller and Auditor General of India. Section 3(2) of Audit of Schemes Rule 2011 provides that a summ ary of findings of Social Audits conducte d during a Financial Year shall be submitted by the State Government to the Comptroller......

As per the guidelines, general information of slum area, slum profile of the urban local bodies, hou sehold survey and livelihood profile was to be collected . Scrutiny of records in the test checked ULBs revealed that nodal cell for preparation of survey was not constituted . Socio -economic......

A C E This Report for the year ended March 2015 has been prepared for submission to the Governor of Ma dhya Pradesh under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service ) Act, 1971. The Report contains significant results of the audit of Panchay at Raj......

Rule 159 (1) of General Financial Rule (GFR), 2005 provides that payment for services rendered or supplies made should ordinarily be released only after the services have been rendered or supplies made. While making any advance payments, adequate safeguards in the form of bank guarantee etc.......