Audit Reports

The financial statements of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These financial statements are also subject to supplementary audit b y the CAG. As on 31 March 2018, Telangana had 75 State Public Sector......

He was assisted by three General Managers. The STPP did not 32 51.096 per cent by State Government, 48.902 per cent by Government of India and 0.002 per cent by private parties. 33 Government of Andhra Pradesh and Governme nt of Telangana with effect from 02 nd June 2014. 34 Located in six......

ended March 2018 h as been prepared for submission to the Government of Telangana under the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 , for laying before the State Legislature . 2. The accounts of Go vernment......

Section A PUBLIC SECTOR UNDERTAKINGS Introduction Functioning of State Public Sector Undertakings (Power Sector & Non- Power Sector) General 1. The State Public S ector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. The State PSUs are......

Also, in view of the audit objection of undue favour to r ice millers due to enhancement of MC raised by the Principal Accountant General (Audit), Telangana, t he GoTS itself decided (July 2019) to stop payment of MC enhanced by it as stated above. Therefore, the extra ₹ 3.00 per Qtl. also......

1.3 Authority for Audit Comptroller and Auditor General of India (CAG) derives authority for audit from Articles 149 and 151 of the Constitution of India and the CAG’s (Duties, Powers and Conditions of Service) Act, 1971 (DPC Act). CAG audits Economic Sector departments of the Government as......

The details of recovery of amounts are still awaited from the Department (June 2019). Hyderabad The (SUDHA RAJAN) Accountant General (Audit) Telangana Countersigned New Delhi The (RAJIV MEHRISHI) Comptroller and Auditor General of India 17 July 2020 24 July......

-Gas BHEL Bharat Heavy Electricals Limited BOD Board of Directors BOP Balance of Plant BTG Boiler, Turbine and Generator CAG Comptroller and Auditor General of India CC Compensation Cess, Completion Certificates CCDAC Coal Conservation and Development Advisory Committee CCEA Cabinet Committee on......

Reference to Paragraph(s) Page(s) Preface … v - vi Overview … ix -xiv SECTION A INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS General 1 – 4 1 - 2 Accountability framework 5 – 6 2 - 3 Submission of Accounts by State Public Sector Undertakings 7 – 8 3 Investment in......

Forests, Science and Technology 14-05-2015 0.21 8.90 0.00 9.11 0.00 1.00 0.00 1.00 7 Telangana State Film Development Corporation Limited General Administration (I&PR) 01-09-2017 0.00 0.05 0.00 0.05 0.00 0.00 0.33 0.33 8 Telangana St ate Housing Corporation Limited Housing 10-09-2015......

17 JC (ST) - Begumpet and Punjagutta; ACs (ST)s - Hyderguda, Narayanaguda, Miryalaguda, Nacharam, General Baz ar, Ramgopalpet, Jubi lee Hills, Maharajgunj, Balanagar, M.G.Road, Rajendranagar, Gandhinagar and Vengalrao Nagar. 18 ACs (ST) - Jubilee Hills, General Bazar and Vengalrao Nagar ( 3......

documents and is responsible for determining and collecting stamp duty and registration fees on registration of various documents/instruments by the general public. The Department also enforces administration of the Ind ian Stamp (IS) Act, 1899 and the Registration Act, 1908, as amended from time......

Audit has been conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Report contains 33 compliance audit paragraphs with a tax effect of `32 1.98 crore . Compliance audit is an independent assessment of whether a given subject......

Page v This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Telangana under Ar ticle 151 of the......

It needs to deal effectively with the issue of non -compliance by M/ s SCCL with the prescribed procedures. Hyderabad The (SUDHA RAJAN) Accountant General (Audit) Telangana Countersigned New Delhi The (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

The reply is not acceptable, as approved market value (according to Inspector General of Registration and Stamps website) is more than the value adopted by the Department. The remaining RDOs assured detailed replies. All the Tahsild ars replied that the matter would be brought to the notice of......

95 Source: figures obtained from office of Prl Accountant General (A&E), Telangana. CHAPTER IV STAMP DUTY AND REGISTRATION FEE Audit Report (Revenue Sector) for the year ended 31 March 2018 ___________________________________________________________________________ 42 4.2 Internal Audit......

v This Report of the Comptroller and Auditor General of India for the year ended 31 Ma rch 2018 has been prepared for submission to the Governor of Telangana under Article 151 of the......

169 Source: Figures obtained from Office of Principal Accountant General (A&E), Telangana. CHAPTER VI LAND REVENUE Audit Report (Revenue Sector) for the year ended 31 March 2018 64 6.2 Internal Audit Internal Audit provides a reasonable assurance of proper enforcement of laws, rules and......

7.1 Tax Administration This chapter broadly discusses about the revenue realised from various departments as detailed in Table 7.1. The administration and levy of these taxes/fee are governed by respective Acts/ Rules 205 . Table 7.1 Sl. No....

- 95 4 Energy Taxes and Duties on El ectricity 26 91 681.33 1996 - 97 Total 4,531 20,178 9,824.74 Source: Records of Office of Principal Accountant General (Audit), Telangana Appendix 1.2 P ara No. 1.7.7 Analysis of the mechanism for dealing with the issues raised by Audit Year of Report/ Name......

Prin cipal Accountant General (Audit) has written to Commissioner of State Taxes, Telangana to provide access to GST data (May 2018 and November 2018). However, access to data is yet to be provided. A stand was taken by the State that a clarification had been s ought from GST Council regarding......

Ms. No. 2, Transport, Roads & Buildings (TR-I) Department, dated 17 June 2014. 152 Source: figures obtained from office of Prl. Accountant General (A&E), Telangan a. 153 G.O.Ms No.479, Finance (Internal Audit) Department, dated 10 November 2003. CHAPTER V TAXES ON VEHICLES Audit Report (Revenue......

vii I GENERAL This report contains 27 paras including two Detailed Compliance audits on “ R ole of Chief Commissioner of Land Administration in the......

(Paragraph: 6.1.9) Audit Report-Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 80  Fleet Operations during the period from 2014-15 to 2018-19 ranged between 51 per cent and 59 per cent and detention of vehicles in workshop ranged between 29 per cent to 44 per......

Chapter II Social, General and Economic (Non-PSUs) Sectors Compliance Audit 9 CHAPTER II COMPLIANCE AUDIT This chapter contains nine Compliance Audit paragraphs......

Part I Social, General and Economic (Non-PSUs) Sectors Chapter I Social, General and Economic (Non-PSUs) Sectors Introduction 1 CHAPTER I INTRODUCTION 1.1 Budget......

Chapter V Functioning of State Public Sector Undertakings 55 CHAPTER V Functioning of State Public Sector Undertakings 5.1 Introduction 5.1.1 General The State Public Sector Undertakings (PSUs) are established to carry out activities of commercial nature keeping in view the welfare of pe......

Chapter IV Revenue Sector Compliance Audit 45 CHAPTER IV COMPLIANCE AUDIT (Revenue Sector) A. General 4.1 Tax administration 4.1.1 Sales Tax/ Value Added Tax/ Goods and Services Tax Sales Tax/ Value Added Tax/ Goods and Services Tax are......

ix PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared in accordance with Art icle 151 of the Constitution of India. As per the decision......

Percentage of 1 to 3 29 31 28 29 28 Audit Report-Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 36 Table 3.2: Details of Tax Revenue raised (` `` ` in crore) (Source: Finance Accounts 2018-19) There was an increase in actual receipts in 2018-19 over 2017-18......

2 Bala, Balgarha, Barui, Chakhar, Gorde, Grattal, Karefa l Lassu, Majoor Mandrian, Noor, Piyan, Rangani, Tacharwan, Tung etc. Audit Report-Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 108 Audit scrutiny (June 2018) of the records revealed that a total amount of `......

Overview xi OVERVIEW This Report in three parts, covers audit findings on the departments/ autonomous bodies under the Social, General and Economic (Non-Public Sector Undertakings) Sectors (Part I), the offices of Revenue Sector (Part II), and Public Sector Undertakings......

i TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface ix Overview xi-xvi Part I: Social, General and Economic (Non-PSUs) Sec tors Chapter I: Introduction Budget profile 1.1 1 Application of resources of the State Government 1. 2 2......

(` `` ` in crore ) Receipts Disbursements 2017-18 2018-19 2017-18 2018-19 Section-A: Revenue Section-A: Revenue State’s Own Tax Revenue 9,536 9,826 General Services 16,888 22,850 State’s Own Non-Tax Revenue 4,362 4,349 Social Services 13,117 17,931 Share of Union Taxes/ Duties 11,912 13,990......

Source: Based on the procedure prescribed in Budget Manual and Appropriation Accounts 2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the......

to Accounting Standards As per Article 150 of the Constitution of India, th e President of India may, on the advice of the Comptroller and Auditor General of In dia, prescribe the form of accounts of the Union and of the States. In accorda nce with this provision, the President of India has so......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared in accordance with Art icle 151 of the Constitution of India. As per the decision......

Pages 1 - 9 Chapter I Overview Chapter I – Overview Page 1 Chapter I - Overview 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) contains matters arising from performance audit of Prisons Department (under Home Department) and compliance audit of......

and the general principles governing sound public financial management and the conduct of public officials. Compliance Audit of the Government Departments of Government of Telangana State , their field formations, as well as the autonomous bodies functioning under these Departments, brought out......

Welfare 19 249 Consumer Affairs, Food and Civil Supplies 17 102 Energy 6 35 Environment, Forest, Science and Technology 286 1,168 Finance 33 183 General Administration 13 147 Health, Medical and Family Welfare 50 1,080 Higher Education 97 1,358 Home 45 410 Industries and Commerce 110 529......

CMC : Comprehensive Maintenance Contract CPs : Central Prisons CRN : Central Registration Number CRR : Construction of Rural Roads DG : Director General DJs : District Jails DPRE : District Panchayat Raj Engineer DSA : District Sports Authority ECV : Estimated Contract Value e-HMS :......

Page i Reference to Paragraph Page Preface v Chapter I – Overview About this Report 1.1 1 Profile of General , Social and Economic Sector s 1.2 1 Office of Accountant General (Audit) 1.3 3 Authority for audit 1.4 3 Planning and Conduct of audit 1.5......

of the performance audit of Management of Prisons in Telangana and compliance audit of the Departments of the Government of Telangana under the General, Social and Economic Sector s including Backward Classes Welfare ; Health, Medical & Family Welfare ; Higher Education ; Irrigati on and......

pending as of 30 September 2018 IRs Paragraphs Backward Classes Welfare 19 252 Consumer Affairs, Food and Civil Supplies 19 148 Finance 1 6 General Administration 6 58 Health, Medical and Family Welfare 21 518 Higher Education 70 1,152 Home 41 372 Labour, Employment, Training and......

Chapter I Pages 1-6 Overview Chapter I – Overview Page 1 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) contains matters arising from Performance Audit of selected programmes and Departments of Government of Telangana. It also......

Board Managing Director is assisted by the Executive Director and Directors for discharge of his duties Chief Controlling Authority Chief General Manager Circle Level • General Manager Division Level Audit Report on ‘General & Social Sector’ for the year ended March 2018 Page 10......

Page i 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 Accountant General (Audit) 1.3 2 Authority for audit 1.4 2 Planning and Conduct of audit 1.5 3 Response of......

Pages 115-117 Glossary Glossary Page 115 ABCWO : Assistant Backward Classes Welfare Officer ADP : Additional Development Premium AMR : Automatic Meter Reading APIIC : Andhra Pradesh Industrial Infrastructure Corporation ASCI : Administrative Staff...

of the Ministries/Departments of the Union Government i ncluding Union Territories without Legislatures and their Autonomous Bodies under the General and Social Services. Reports in relation to accounts of a Government Company or Corporation ar e submitted to the Government by the......

(VPs) as part of activities under “Social and Farm Forestry” for whi ch expenditure was incurred from the budget head ‘2515’-PLAN GIA General. Audit examination of records (April 2018) relating to the purchase, supply and distribution of the fruit trees, disclosed several......

Rule 212 of General Financial Rules (GFRs), 2005 1 envisages monitoring of utilisation of the grants through the mechanism of Utilisation Certificates (UCs) containing the disclosure that the fund has been ut ilised for the purpose for which it was sanctioned and the amount remaining un......

64 civil grants rel ating to 37 Civil Ministries/Departments of the Union Government incl uding Union Territories without Legislatures under the General and Social S ervices sectors and of Autonomous Bodies/Corporations under their administ rative jurisdiction excluding the......

Report No. 2 of 2021 20 General Services Organisation, Kalpakkam 3.2 Short realisation of lease rent Non revision of licence fee in accordance with extant Government Orders and non renewal of expired lease agreements by Gene ral Services Organisation, Kalpakkam resulted in short realisation of......

The construction is yet to commence and the funds have remained blocked for more than seven years. Rule 212 of General Financial Rules (GFRs), 2005 1 prescribe monitoring utilisation of grants through the mechanism of Util isation Certificates (UCs). This not only ensures that funds are utilised......

1.7) Grants Released to Central Autonomous Bodies during 2018-19 (Under sections 14, 19(2) and 20(1) of the Comptroller & Auditor General's Act, 1 971.) (` `` ` in crore) Sl. No. Central Autonomous Body Grants released during 2018-19 AGRICULTURE 1. Indian Council of Agricultural Research, New......

by November 2014. The General Manager, along with an Engineer from Su pplier, inspected (August-September 2014) the machine and identified the problems which, inter alia , included (i) excess humidity in TEM room (80 per cent against the recommended range of 30-60 per cent), (ii) high......

Report No. 2 of 2021 39 Passport Seva Project Division 5.1 Incorrect application of rate of service charge s led to excess payment Ministry of External Affairs made excess payment of ` `` ` 2.89 crore to the Service Provider for Passport Services...

As per Rule 21 of General Financial Rules, 2005 and 2017, every officer incurring or authorising expenditure from public moneys should be guided by high standards of financial propriety, and inter alia, enforce financial order and strict economy and ensure that expenditure should n ot be prima......

(ii) product and project related reporting, (iii) managing proje cted-related revenues and expenses, (iv) viewing Accounts Receivable (A/R) General Ledg er (G/L) postings, (v) controlling access and releasing product data and recipes in co llaborative product development scenarios, (vi)......

Appropriate action to recover the duty saved in cases pointed in Audit also needs to be taken. New Delhi (Sandeep Lall) Dated: Director General (Customs) Countersigned New Delhi (Girish Chandra Murmu) Dated: Comptroller and Auditor General of India Report No. of 2020 – Union Government......

of terms and abbreviations Abbreviation Expanded form AA Advance Authorization ACC Air Cargo Complex ADD Anti Dumping Duty ADGFT Additional Director General of Foreign Trade AEO Authorised Economic Operator ANF Aayat Niryat Form AO Assessing Officer APRs Annual Performance Reports BCD Basic......

Report contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance, and Directorate General of Foreign Trade under Ministry of Commerce and Industry. The Government has made significant investment in Indian Customs EDI System (ICES)......

The Department of Commerce (DoC) under Ministry of Commerce and Industry (MoCI), through Directorate General of Foreign Trade (DGFT) formulates, implements and monitors the Foreign Trade Policy (FTP) which provides the basic framework of policy and strategy to be followed for promoting exports......

DGFT is an attached office of the MOCI and is headed by Director General of Foreign Trade. DGFT is responsible for formulating and implementing the FTP with the main objective of promoting India’s exports. The DGFT issues scrips/authorization to exporters and monitors their corresponding......

In response to audit observation, (January / February 2020), Additional Director General of Foreign Trade (ADGFT), Hyderabad stated that inadequate staff was the reason for the delay; reply was awaited from remaining five RAs (July 2020) 3.4.2 Deficiencies in the processes and procedures......

the notification 50/2017, subject to the condition that the importer should furnish a certificate from a duly authorised officer of the Directorate General of Hydro Carbon in the Ministry of Petroleum and Natural Gas, Government of India at the time of imports. Further Sl.No.557- B of the......