Audit Reports

The DMER replied (January 2020) that excess expendi ture was due to time and cost overrun and excess amount was generally me t from savings under the scheme/PLA funds etc. Reply is not tenable since details of the source of excess expenditure were not furnished and the revis ed administrative......

PART-A GENERAL AND SOCIAL SECTOR CHAPTER - I Page INTRODUCTION 1 to 7 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and......

3.1.20 Comments on Accounts of State Power Sector U ndertakings Eight power sector companies forwarded their nine audited accounts to the Accountant General during the period from 1 October 2018 to 30 September 2019. Of these, six accounts were sele cted for supplementary audit. The Audit Reports......

Comments on Accounts of State PSUs (other th an Power Sector) Thirty six working companies forwarded their 45 audited accounts to the Accountant General during the period 1 October 2018 to 30 September 2019. Of these, 23 accounts of 18 comp anies were selected for supplementary audit. The......

Page INTRODUCTION 59 to 63 INTRODUCTION Functioning of State Public Sector Undertakings 1. General State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs ar e established to......

2016-17 2017-18 2018-19 Total IR Paras 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 18 19 General Sector 1 Finance Mumbai 6 12 1 1 0 0 2 5 2 2 4 20 2 3 17 43 Nagpur 0 0 0 0 4 12 0 0 0 0 0 0 0 0 4 12 Total 6 12 1 1 4 12 2 5 2 2 4 20 2 3 21......

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, Nagpur 1.4 2 Planning and Conduct of Audit 1.5 3 Significant Audit Observations 1.6......

CHAPTER - IV COMPLIANCE AUDIT PARAGRAPHS Page RELATING TO STATE POWER 83 to 92 SECTOR UNDERTAKINGS 4.1 Low Tension Billing 4.2 Short recovery of operation and maintenance cha rges CHAPTER-IV Compliance Audit Paragraph relating to State Power Sector...

Part B relates to audit of the Public Sector Undertakings of Government of Maharashtra conducted under the provisions of the Comptroller and Auditor General’s (Duties, P owers and Conditions of Service) Act, 1971 and Regulations on Audit and Acc ounts, 2007 issued thereunder by the Comptroller......

(S. K JAIPURIYAR) Mumbai, Principal Accountant General (Audit)-I, The Maharashtra, Mumbai Countersigned (RAJIV MEHRISHI) New Delhi, Comptroller and Auditor Genera l of India......

purpose grants by the departmental officer s from the grantees and after verification, these should be forwarded to the Prin cipal Accountant General (Accounts and Entitlements), Himachal Pradesh within the date s specified in the sanction. However, out of 5,758 UCs due in respect of......

2018-19 Disbursements 2017-18 2018-19 Section-A: Revenue Revenue receipts 27,367 30,950 Revenue expenditure 27,053 29,442 Tax revenue 7,108 7,573 General Services 11,009 11,438 Non-tax revenue 2,364 2,830 Social Services 10,337 11,482 Share of union Taxes/Duties 4,801 5,430 Economic Services......

Based on the procedure prescribed in Budget Manual and Appropriation Accounts 2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure ac tually incurred under various grants is within the authorisation given under the......

Title Paragraph (s) Page(s) Appendix-1 State Profile A: General Data 1.1 71 B: Financial Data 1.1 71 Appendix-1.1 Part-A: Structure and Form of Government Accounts - 72 Part-B: Layout of Finance Accounts - 73 Appendix-1.2 Part-A: Methodology adopted for the Assessment of Fiscal Position - 75......

       ECONOMIC SECTOR 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 schemes and activities and compliance audit of Government......

vii P r e f a c e This report of the Comptroller and Auditor General of India for the year ended 31 March 201 9 has been prepared for submission to the Governor of the State of Maharashtra under Article 151 of......

it should be ensured that the topography and other aspects of the site are also taken into account and that a ment ion to that effect be made in the general description of the estimate. Paragraph 255 of the MPWM prescribes that no work shall be begun, except under special orders of the......

The Inspector General of Registration (IGR) , Pune is the head of the Stamp duty & Registration Department who is empowered with th e task of superintendence and administration of registration work. The organization setup of the department is detailed in Appendix -6.1 . 6.2 Internal Audit......

About this report 1.1 1 Audited entity profile 1.2 1 Authority for audit 1.3 2 Organisational structur e of the offices of the Principal Accountant General (Audit) -I, Mumbai and the Accountant General (Audit) -II, Nagpur 1.4 3 Planning and conduct of audit 1.5 3 Responsiveness of G overnment to......

collection of conver sion charges’ covering the period from 2005 -06 to 2009 -10 was included in the audit re port of the Comptroller and Auditor General of India for the year ended 31 March 2011 on the Revenue Receipts of the Government of Maharashtra . The PA findings highlight ed system and......

V – Taxes on Sales, Trade, etc 79 Similar case has been earlier reported in paragraph 2.5.2.2 in the audit r eport of the Comptroller and Auditor General of India for the year ended 31 March 2017 on the Revenue Sector of the Government of Maharashtra. In the paragraph, we had commented on the......

Organisational Structure Registration & Stamp Duty Additional Chief Secretary (Revenue, Registration and Stamp Duty) at Mantralaya , Mumbai Inspector General of Registration (IGR) & Controller of Stamps, Pune Head office, Pune Valuation cell Field offices (Mumbai Region) Field offices (Rest of......

from Government of India decreased by 2.92 per cent Revenue Expenditure
Revenue Expenditure increased by 2.56 per cent
Revenue Expenditure on General Services decreased b y 4.53 per cent
Revenue Expenditure on Social Services increased by 18.53 per cent
Revenue Expenditure on Economic......

Expenditure 39078 (63) 37011(93) 49363( 89) 55481(87) 56899(83) Plan 9391 (24) 9435(25) 13434(27) * * Non Plan 29687 (76) 27576(75) 35929(73) * * General Services (including interest payments) 12922 12656 17123 22058 21059 Social Services 18088 17740 22673 21373 25334 Economic Services 7075......

Accountant General (A&E) provides the draft Appropr iation Accounts to the Controlling Officers of the Departments and seeks the reasons/ explanation for the variations in expenditure with reference to approved budgetary al location in keeping with the limits set by the PAC. The current......

at c urrent prices was ` 91,861 in 2018-19, which was lower than the all India average of ` 1,42,719 as well as the average of the SCS of ` 1,37,174. General and financial data relating to the State is given in Appendix 1.1. 1.2 Basis and Approach to State Finances Audit Report In terms of Article......

Abbreviations A&E Accounts and Entitlements ABM Assam Budget Manual AC Bills Abstract Contingent Bills ADC Autonomous District Councils AG Accountant General AIBP Accelerated Irrigation Benefits Programme APDCL Assam Power Distribution Company Limited ATN Action Taken Notes BE Budget Estimates BTC......

40 Reserve Funds 2.11.2 42 Consolidated Sinking Fund 2.11.2.1 42 State Disaster Response Fund 2.11.2.2 43 Guarantee Redemption Fund 2.11.2.3 43 General and Other Reserve Funds 2.11.2.4 44 Inactive Reserve Funds 2.11.2.5 44 Loans and Advances by State Government 2.12 44 Debt Management and......

provided Executive Summary State Finances Audit Report for the year ended 31 March 2019 – Government of Assam Page | ix to the Accountant General (A&E) for variations in e xpenditure vis-à-vis allocations. Departments were not cautioned against persistent s avings; nor were their......

This was commented in Chapter II of the Audit Report of the Comptroller and Auditor General of India on the Economic Sector, Government of Kerala , for the year ended March 2015. The Department paid compensation amounting to ₹ 13.33 crore to the owners of licensed and unlicensed......

this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Accountant General (Economic & Revenue Sector Audit), Kerala 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Lack of......

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

- V.C.Kunhabdulla 1,62,590 65 Upgradation of Karimkutty Palookkara Maniyamkode Kalpetta road in between km 0/000 to 8/000 in Wayanad District -do - General Manager KSCC Ltd 90 ,086 Total 12 ,89,09,669 *Source: Records furnished by the......

and 25 Government c ompanies (including three non -functional government companies) under the audit jurisdiction of the Comptroller & Audit or General of I ndia. None of these Government c ompanies were listed on the stock exchange. 2 The financial performance of the PSUs on the basis of......

(in cluding companies deemed to be Government companies as per the p rovisions of the Companies Act) 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 S tatutory Auditors......

Comment s on Accounts of Power Sector Undertakings 1.20 Five Power sector companies forwarded their five audited accounts to the Accountant General during 1 January 201 8 to 3 1 December 2018. All the five accounts were selected for supplementary audit. The Audit Re ports of Statutory Auditors......

Sector) 3.21 Out of the 1 2 Government c ompanies covered in this report, 12 functional companies forwarded 13 audited accounts to the Accountant General d uring the period from 1 January 201 8 to 31 Dec ember 201 8. Of these, 12 accounts were selected for supplementary audit. The Audit......

Only after the lapse of scheduled date of completion of the work, the General Manager of the Company sent (August 2015) a letter to PWD enquiring the progre ss of work and no further action was taken till September 2016. During visit 1 Revised to 39.53 lakh w.e.f. October 2014 2 Due to revision......

of Contents Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xv Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3 Inve stment by Government of Chhattisgarh in State Public......

and 25 Government companies (including three non -functional Government companies) under the audit jurisdiction of the Comptroller & Auditor General of India. 18 PSUs whose accounts are not in arrear for three years or more or were functional /not in under liquidation are covered in this......

2016-17 2017-18 2018-19 Variation (per cent) during 2018-19 over 2017-18 Revenue Expenditure 39,561.29 43,701.06 48,164.60 56,229.75 64,411.17 14.55 General Services 9,041.58 10,408.76 11,496.23 12,870.41 15,280.28 18.72 Social Services 15,388.85 16,339.35 21,341.61 24,371.59 23,454.94 (-) 3.76......

officers concerned should obtain Utilisation Certificates (UCs) from grantees, which, after verification, should be forwarded to Accountant General (A&E) on or before 30 September of the following year to ensure that the funds have been fully utilised for the intended purposes. Audit......

Chapter II-Financial Management and Budgetary Control (35) CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

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

Recommendation : The Finance Department should, in consultation with the Accountant General (A&E), conduct a comprehensive review of all items presently appearing under minor head 800 and ensure that all such receipt s and expenditure are in future booked under the appropriate head of account.......

2017-18 2018-19 Section-A: Revenue Revenue receipts 62,694.87 65,885.12 Revenue expenditure 73,257.36 77,155.54 Tax revenue 41,099.38 42,581.34 General Services 26,698.68 28,168.97 Non-tax revenue 9,112.85 7,975.64 Social Services 28,061.34 29,743.19 Share of Union Taxes/ Duties 7,297.52......

Implementation by the Governmennt Source: Budget Manual and Appropriation Accounts 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred unde r various grants is within the authorisation given under the......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into Social Services, Economic Services and General State Finances Audit Report for the year ended 31 March 2019 126 Services. Broadly, the Social and Economic Services constitute development......

to Accounting Standards As per article 150 of the Constitution of India, the President of Indi a may, on the advice of the Comptroller and Auditor General of India, prescri be the form of accounts of the Union and of the States. In accordance with this pr ovision, the President of India has so......

in the month of March 2 019 indicating rush of expenditure in the closing month of the year which was contrary to the provisions of Rule 56 of the General Financial Ru les. Seventy one development schemes with an approved outlay of ` 2,045.91 crore were not implemented during 2018-19.......

Others Total (1) (2) (3) (4) 5(a) 5(b) 5(c) 5(d) 6(a) 6(b) 6(c) 6(d) 85 Kerala School Teachers and Non - teaching Staff Welfare Corporation Limited General Education August -19 84 0.50 ... ... 0.50 ... ... 0.31 0.31 86 Kerala Small Industries Development Corporation Limited Industries November -......

Audit Report No . 1 (PSUs), Kera la for the year ended 31 March 2018 28 Delay in diversion of forest land 2.5.1 As per the General Conditions of C ontract, KSEBL was to hand over land to the contractors within one month of award of work. The implementation of the six selected projects required......

1 Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) in Kerala consist of State Government companies and statutory corporations. The State PSUs are......

Though the Administrative Departments concerned were informed regularly (twice a year) by the Accountant General (Economic & Revenue Sector Audit), Kerala, the number of accounts in arrears was still on higher side. In addition, this issue was also discussed in the Apex Committee meetings......

Corporations for the year ended 31 March 201 8 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......

) Comments on accounts of Power Sector Undertakings 1.19 The t hree Power Sector Companies forwarded their four audited accounts to the Accountant General during the period from 1 October 20l 7 to 30 September 2018. Of these, three accounts were selected for supplementary audit. The Audit......

As of April 2018 , the overall administration of the Company is vested with the CMD who is assisted by one General Manager, two Additional General Managers , thre e Managers, five Regional Managers and a Company Secretary . The Company has 1,560 retail outlets as on 1 April 2018 under the......

The financial statements of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These fina ncial statements are also subject to supplementary audit by the CAG. As on 31 March 2018, Kerala had 136 State Public Sector......

loss of ` 6.99 crore in sale of garlic under Market Intervention Scheme was included in paragraph 3.2.2 of the Report of the Comptroller and Auditor General of India (Economic Sector) for the year ended 31 March 2013 -Government of Rajasthan (GoR). After examining th e matter, the Public Accounts......

This report contains three Chapters . This Report relates to audit of the Soci al 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......

About this Report 1.1 1 Profile of the Audit ed Entity 1.2 1 Authority for Audit 1.3 2 Planning and conduct of audit by Office of the Accountant General (Audit), Rajas than , Jaipur 1.4 2 Significant audit observations 1.5 3 Response of the Departments to Performance Audit s/ Compliance Draft......

50 Youth and Sports Affairs 13 Employees State Insurance 32 Person nel 14 Factories and Boilers 33 Planning 15 Finance 34 Primary Education 16 General Administration 35 Public Health Engineering Department 17 Gopalan 36 Rajasthan Public Service Commission 18 Fisheries 37 Rajasthan Staff......

7 Chapter -II Performance Audit This Chapter presents the Performance Audit of ‘ Pradhan Mantri Awaas Yojana -Gramin ’. Rural Development and Panchayati Raj Department 2.1 Pradhan Mantri Awaas Yojana -Gramin Executive Summary Pradhan Mantri...