Audit Reports

 Chapter I: Introduction Chapter I Introduction 1.1 A bout this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Odisha relates to matters arising from Performance Audit of Schemes of Cooperation Department, Selected......

However, Departments of Food Supplies and Consumer Welfare, Finance, General Administration, Health and Family Welfare, Higher Education, Home, Housing and Urban Development, Information and Public Relations, Information Technology, Labour and Employment, Law, Panchayati Raj, Parliamentary......

The PAOs/APAOs had to conduct pre check of all the bills thus received, make payments, compile monthly accounts and render the accounts to Accountant General (A&E). In the State, 709 Drawing and Disbursing Officers (DDOs) draw work bills through 14 PAOs/APAOs1 2 3. I&CAD Department draws the pay......

However, the other Departments are excluded and covered in the Report on General and Social Services. 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 earlier years, but were not......

 PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to the Governor of Haryana under Article 151 of the Constitution......

The issue was also pointed out in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2014. During test check of records of offices of eight DETCs (ST)4 between December 2014 and May 2015, it was noticed that in 77 cases, benefit of ITC of 40.59 crore on......

Chandigarh (Mahua Pal)\" f \" The Principal Accountant General (Audit), Haryana Countersigned New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of India 71......

HLL Rules Haryana Liquor License Rules, 1970 HSRPs High Security Registration Plates HVAT Act Haryana Value Added Tax Act, 2003 IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IOCL Indian Oil Corporation Limited Report for the year 2014-15 (Revenue Sector) IR Act......

 TABLE OF CONTENTS Reference to Paragraph Page/ Remarks Preface V Overview vii-x CHAPTER-I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 6 Evasion of tax detected by the Department......

1. Chapter-I General The total revenue receipts of the State Government for the year 2014-15 were 40,798.66 crore as compared to 38,012.08 crore during the year 2013-14. Out of this, 79 per cent was raised through tax revenue ( 27,634.57 crore) and non-tax revenue ( 4,613.12 crore). The......

The overall control and superintendence over levy and collection of SD and RF vests with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by 21 Deputy Commissioners (DCs), 83 tehsildars and 47 naib tehsildars acting as Registrars, Sub Registrars (SRs) and Joint Sub......

Chief Secretary to Government of Haryana, Transport Department is the administrative head assisted by the Transport Commissioner who exercises general superintendence over the functioning of the Department. The powers of Registering and Licensing Authority (RLA) are being exercised by 62......

15 12 Haryana State Lotteries 2 13 Co-operative 20 14 Forest 11 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 1 19 General 1 20 Town and Country Planning 3 Total 820......

(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. The......

(Mahua Pal) Principal Accountant General (Audit), HaryanaComptroller and Auditor General of India(Shashi Kant......

Rule 30 (vii i) (a) of BFR relating to general principle for contracts provides that price variation clause can be provided only in long-term contracts where the deli very period extends beyond 18 months whereas in short-term contracts fi rm and fixed prices should be provided for. Scrutiny......

of Government Companies (including companies under Section 139(5) and 139(7) of the Companies Act, 2013) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(6) of the Companies Act 2013. The Accounts certified by the Statutory Auditors (Chartered......

 vxi«4rt Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2015 Government of Bihar Report No.4 of the Year 2015 Report of the......

Overview This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2015 includes an overview of functioning of Public......

(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......

The service tax was to be collected from the lessees. Hyderabad (LATA MALLIKARJUNA) The Accountant General (Economic & Revenue Sector Audit) Andhra Pradesh and Telangana Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 47......

Chapter I Overview Pages 1 - 12 Chapter I - Overview 1.1 About this Report This Report of the Comptroller and Auditor General (CAG) relates to matters arising from performance audit of selected programmes and Departments of Government of Telangana (State formed with......

being implemented in convergence with Health Department, anaemia/nutritional status of the children was to be assessed among provision of other general health care and referral services. 35Adilabad: 30, Warangal: 30 and Nalgonda: 17 30 Details were not made available to Audit with regard to......

of IRs/Paragraphs pending as of 30 September 2015 IRs Paragraphs Backward Classes Welfare 51 272 Consumer Affairs, Food and Civil Supplies 17 89 General Administration 20 79 Health, Medical and Family Welfare 394 3295 Higher Education 577 2897 Home 118 580 Labour, Employment, Training and......

CET Common Entrance Test CGG Centre for Good Governance CHB Children’s Homes for Boys CINB Corporate Internet Banking CPMG Chief Post Master General CPOs Chief Planning Officers CSC Citizen Service Centre CSP Contract Service Provider CWC Child Welfare Committee DAE Director of Adult......

This Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Telangana under the General and Social Sector including Departments of School Education; Women, Children, Disabled and Senior Citizens; Information Technology,......

 Table of Contents Reference to Paragraph Page Preface V Chapter I - Overview About this Report 1.1 1 Profile of General and Social Sector 1.2 1 Office of Principal Accountant General (G&SSA) 1.3 2 Authority for audit 1.4 2 Planning and conduct of audit 1.5 3......

They convene and preside over the meetings of standing committees and General body. The executive authorities of ZPP, MPP and GP are Chief Executive Officer, Mandal Parishad Development Officer and Panchayat Secretary respectively. They hold the executive powers for the purpose of carrying out......

The elected members of ULBs are headed by Chairperson. They convene and preside over the meetings of Standing committees and General body. The Municipalities and Corporations transact their business as per the provisions of the Acts concerned. Day-to-day administration of all the ULBs rests......

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

Overview Overview 1 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programmes of Panchayat Raj and Rural Development (PR&RD) and......

4.8.3 Non refund of excess Central share by implementing agencies As per the provisions of General Financial Rules (GFRs), funds released by Central Government may be utilised for the purpose for which they were released and the unspent balance, if any, shall be refunded along with interest.......

Employees’ Provident Fund ESI Employees’ State Insurance EWS Economically Weaker Section FTE Fixed Tenure Employees FTO Fund Transfer Order GFRs General Financial Rules GoAP Government of Andhra Pradesh GoI Government of India GoTS Government of Telangana GP Gram Panchayat GVMC Greater......

Chapter I Overview Pages 1 - 10 Chapter I - Overview 1.1 About this Report This Report of the Comptroller and Auditor General (CAG) relates to matters arising from performance audit of selected programmes and Departments of Government of Andhra Pradesh, compliance......

 Chapter II Performance Audits Pages 11 - 50 Chapter II - Performance Audits School Education Department 2.1 National Programme of Mid Day Meal in Schools 2.1.1 Introduction Nutritional Support to Primary Education (NSPE) popularly known as Mid...

 Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2015 Government of Andhra Pradesh Report No. 4 of 2016 Report of the......

This Report contains significant results of the performance audit and compliance audit of the Departments of Government of Andhra Pradesh under the General and Social Sector including Departments of Backward Classes Welfare; Consumer Affairs, Food and Civil Supplies; Minorities Welfare;......

Food and Civil Supplies 25 136 Finance 5 50 General Administration 36 196 Health, Medical and Family Welfare 283 2518 Higher Education 726 3101 Home 105 683 Housing 19 153 Labour, Employment, Training and Factories 137 601 Law 62 173 Minorities Welfare 26 160 Municipal Administration and......

Heavy Electricals Limited BLP Basic Literacy Programme BPL Below Poverty Line CAAT Computer Assisted Audit Techniques CAG Comptroller and Auditor General of India CARA Central Adoption Resource Agency CCH Cook-cum-helper CCLA Chief Commissioner of Land Administration CDSE Commissioner and......

The elected members of ULBs are headed by Chairperson. They convene and preside over the meetings of Standing committees and General body. The Municipalities and Corporations transact their business as per the provisions of the Acts concerned. Day-to-day administration of all the ULBs rests......

of SWM, but the expenditure towards salaries of sanitation workers, maintenance of vehicles for transportation of garbage etc., was met from general fund of the ULBs concerned. The details of releases and expenditure incurred under 12th FC grants, in the nine test-checked ULBs are given......

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

Overview Overview 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 of Panchayat Raj and Rural Development (PR&RD) and......

4.8.3 Non refund of excess Central share by implementing agencies As per the provisions of General Financial Rules (GFRs), funds released by Central Government may be utilised for the purpose for which they were released and the unspent balance, if any, shall be refunded along with interest.......

ECV Estimated Contract Value EPF Employees\' Provident Fund EWS Economically Weaker Section FTE Fixed Tenure Employees FTO Fund Transfer Order GFRs General Financial Rules GoAP Government of Andhra Pradesh GoI Government of India GP Gram Panchayat GVMC Greater Visakhapatnam Municipal Corporation......