Audit Reports

officers concerned should obtain Utilisation Certificates (UCs) from grantees which after verification should be forwarded to the Accountant General (A&E). Non submission of UCs makes it difficult to ensure that the funds released have been utilised for intended purposes. The position of......

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

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into social services, economic services and general services. Broadly, the social and economic services constitute development expenditure, while expenditure on general services is treated as......

 Report of the Comptroller and Auditor General of India On STATE FINANCES for the year ended 31 March 2015 GOVERNMENT OF UTTAR PRADESH TABLE OF CONTENTS Particulars Reference to Paragraph......

 Acronyms Acronyms Full form AC Bill Abstract Contingency Bill AE Aggregate Expenditure BE Budget Estimates CAG Comptroller and Auditor General of India CE Capital Expenditure DCC Bill Detailed Countersigned Contingency Bill DCRF Debt Consolidation and Relief Facility DE Development......

The head-wise expenditure status was provided by the Accountant General (A&E), Jharkhand monthly to the State Government through Monthly Civil Accounts Statement and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Government Departments to deliver the......

in form GFR-19A should be obtained by the departmental officers from the grantees and after verification these should be forwarded to the Accountant General (A&E), Jharkhand within 12 months from the date of their sanction. It was noticed that 5841 UCs due in respect of grants aggregating `......

The Compound Annual Growth Rate (CAGR) of GSDP of the Jharkhand was 11.61 per cent during 2010-15. Against the per capita GSDP of ` 1,07,511 of General Category States, the per capita GSDP of Jharkhand was just ` 59,816. 1.1 Introduction This Chapter provides a broad perspective of the finances......

During the year 2014-15, the State has given less priority to CE, education sector expenditure and health sector expenditure in comparison to the General Category States. However, the State gave higher priority to overall Development Expenditure. (Paragraph 1.7.1) Revenue Expenditure (`......

4) Statement showing the position of Outstanding Inspection Reports, Paragraphs and Amount involved (\' in crore) Year Social Sectors Economic and General Sectors Section Section Amount Section Section Amount IRs A B involved IRs A B involved 2003-04 41 75 291 57.36 53 111 122 86.31 2004-05 126......

2 The total expenditure excludes Public Accounts Disbursements and inter State settlement. Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 by 108 per cent from 2,664 crore to 5,543 crore during the period 2010-11 to 2014-15. The revenue......

2 1.50 crore to EE-2007-08, 1.25 crore to DC-2011-13 Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 after adjustment of previous advances and assessment of progress of work done was not followed. We observed that the executing agency had......

There were acute shortages of human resource and medical equipment in Auxiliary Nurse and Midwives training centres, General Nurse and Midwives training centres and the College of Nursing, Ranchi which might adversely impact the quality of nurses and technicians that graduated from these......

DEPARTMENT Unauthorised equipment advance 3.2.3 91 HEALTH, MEDICAL EDUCATION AND FAMILY WELFARE DEPARTMENT Irregular payment 3.2.4 92 Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 WELFARE DEPARTMENT Irregular expenditure 3.2.5 93 Failure of......

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Jharkhand under the General, Social and Economic Services, including Departments of (i) Agriculture, Animal & Husbandry and Cooperative (ii) Building Construction,......

 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 Rajasthan under Article 151 of the......

The Inspector General, Registration and Stamps (IGRS) is the head of the Registration and Stamps Department. He is assisted by two Additional Inspectors General in administrative and enforcement matters and by a Financial Adviser in financial matters. Besides this, one Additional......

The Department has a separate vigilance wing headed by Deputy Inspector General (Vigilance), Jaipur for prevention of illegal excavation and despatch of minerals. .2 Internal audit conducted by the Department Internal audit is an important mechanism to ensure that the Departmental operations......

60 Chapter-Ill: Taxes on Vehicles, Goods and Passengers Embezzlement of Government Money As per Rules 7 and 27 of General Financial and Accounts Rules (GF&AR), the Controlling Officer has to see that all dues of the Government are correctly and promptly assessed, collected, accounted for......

 TABLE OF CONTENTS Reference to Paragraph Page Preface V Overview vii-xii CHAPTER ! : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 4 Evasion of tax detected by the department......

Some of the significant audit findings are mentioned below: General The total revenue receipts of the Government of Rajasthan during 2014-15 were f 91,326.91 crore as against f 74,470.37 crore for the year 2013-14. The revenue raised by the Government amounted to f 51,902.37 crore comprising tax......

The Department stated that the arrear in audit was due to short fall in internal audit parties and deployment of staff in general election. It was noticed that 20,090 paragraphs were outstanding at the end of 2014-15. Year-wise break up of outstanding paragraphs of Internal Audit Wing follows: 65......

 CHAPTER-I INTRODUCTION CHAPTER-r 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 programmes and activities and Compliance Audit of various......

the State Government and the subsistence allowance paid to him was in accordance with the opinion of the Legal Department, which was endorsed by the General Administration Department and concurred to by the Finance Department, Chief Secretary, Hon’ble Minister (Health) and Hon’ble Chief......

Women & Child Development -- -- -- -- -- -- -- 01 -- -- 01 19. Youth Services and Cultural Activities -- -- -- -- -- -- 01 -- 01 01 03 20. General paragraphs -- -- 01 01 -- 01 -- -- 03 Total 01 01 06 04 06 08 08 06 04 07 51 134 Appendices APPENDIX-III Paragraphs to be discussed by Public......

 Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2015 Government of Gujarat Report No. 2 of the year 2016 REPORT OF THE......

 Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2015 Government of Gujarat Report No. 2 of the year 2016 REPORT OF THE......

It was decided to purchase CFLs from the Indian manufacturers registered under the Director General of Supplies & Disposal (DGS&D) rate contract after obtaining maximum discount on the DGS&D approved rates. Further, the distribution of CFLs was to be completed by September 2013. Jaipur Vidyut......

Further, as per sub-Section 7 of Section 143 of the Act 2013, the Comptroller and Auditor General of India (CAG) may, in case of any company covered under sub-Section (5) or sub-Section (7) of Section 139, if considers 1 Non-working PSUs are those which have ceased to carry out their operations.......

and Statutory Corporations and has been prepared for submission to the Government of Rajasthan under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. The accounts of the Government companies......

The accounts of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by the CAG. The Audit of Statutory Corporations is governed by their respective......

 Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2015 GOVERNMENT OF RAJASTHAN Report No. 5 of the year 2015 REPORT OF THE......

September 31 December 112 50 30 December Not completed 1309 4.39 3447906 2010 2010 2011 Total 190000 133000 30111868 126 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in http://www. agraj.cag.gov.in......

totaling to X 399.26 crore with a view to see the efficacy with which Government orders, provisions of the Gujarat Public Works Manual and other general conditions of the contract were being implemented by the Department. We conducted audit in four Divisions\'1 between March 2015 and April......

this Report 1.1 1 Audited Entity Profde 1.2 1-2 Authority for Audit 1.3 2-3 Organisational structure of the Office of the Principal 1.4 3 Accountant General (E&RSA), Gujarat Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3-8 Response of the Government to Audit 1.7 9-10......

been conducted in conformity with the Regulations on Audit and Accounts, 2007 and the Auditing Standards, 2002 issued by the Comptroller and Auditor General of India. iv......

The State’s literacy rate increased from 69.14 per cent (as per 2001 census) to 78 per cent (as per 2011 census). General data relating to the State is given in Appendix 1.1. Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised final goods and services......

 Appendices APPENDIX 1.1 PART-A State Profile (Reference: Paragraphs- Profile of Gujarat and 1.1; Page 1) A. General Data Particulars Figures Area 1,96,024 sq. km. Population a. As per 2001 Census 5.07 crore b. As per 2011 Census 6.04 crore Density of......

2.1.2 Audit of Appropriation Accounts 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 Act and that the expenditure required to be charged under the......

(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 Section 139 and 143 of the Companies Act, 2013. Reports in......

The Corporation rented godowns to the depositors under two systems viz., general reservation either on quantity basis (i.e., per bag/MT) or on area basis (part or full godown); and lock and key basis2. The warehouse charges are collected from the depositors as per the rates of tariff,......

During the year 2014-15, one SPSU came under the purview of Comptroller and Auditor General of India (CAG) as per Section 139(5) of the Companies Act, 2013. The details of SPSUs in Gujarat as on 31 March 2015 are given below. Table 1.1: Total number of SPSUs as on 31 March 2015 4 Type......

 Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2015 Government of Gujarat (Report No. 4 of the year 2015) http://www.cag.gov.in......

Performance Audits relating to arrears of revenue and self assessment had been featured in the Audit Reports of the Comptroller and Auditor General of India for the year 2012-13 and 2013-14 respectively. These are under discussion in the PAC and as such cases relating to arrears of revenue......

i*---___ (Y. N. THAKARE) Ahmedabad Principal Accountant General The 24 February 2016 (Economic & Revenue Sector Audit) Gujarat Countersigned New Delhi (SHASHI KANT SHARMA) The 25 February 2016 Comptroller and Auditor General of India 71 Audit Report (Revenue Sector) for the year ended 31 March......

Some of the major findings are as mentioned below: I. General The total revenue receipts of the Government of Gujarat in 2014-15 were 91,977.78 crore as against 79,975.74 crore during 2013-14. The revenue raised by the State from tax receipts during 2014-15 was 61,339.81 crore and from......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted by the Sub-Registrar (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collector (Stamp Duty Valuation......