Audit Reports

111 8.1 Introduction 8.1.1 Profile of Audited Entities The Accountant General (Economic and Revenue Sector Audit), Rajasthan, Jaipur conducts Audit of the expenditure of twelve economic sector depart ments 1falling......

graph number 6.7.1 and 7.7.1 under caption ‘Irregular sanction of lime stone leases as minor mineral ’ were included in Comptroller and Auditor General’s Audit Reports for the year ended 31 March 2011 and 2012 respectively. The Public Accounts Committee (PAC ) in its 260 th report of 2017......

Some of the significant audit findings are mentioned below: I. General The total revenue receipts of the Gov ernment of Rajasthan during 201 8-19 were ` 1,37,873 crore as against ` 1,27 ,307 crore for the year 201 7-18. The revenue raised by the Government amounted to ` 75 ,983 crore......

v PREFACE 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 Rajasthan under Article 151 of the......

The Registration and Stamps Department (Department) functions under the administrative control of Finance Department. The Inspector General, Registration and Stamps (IGRS) is the head of the Department. He is assisted by two Additional Inspector G enerals in administrative matters and by a......

During test -check of the registration record, perm it and General Index registers of RLPS, it was noticed that tax was either not paid or paid short in respect of 81 vehicles in 11 RTOs/DTOs 9. There was no evidence on record to show that the vehicles were off the roads/were transferred to......

i Reference to Paragraph Page Preface v Overview vii-xii Part -1 : REVENUE SECTOR CHAPTER -I : 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......

3. Refunds sanctioned without obtaining the Export General Manifesto (EGM) Rule 89 (2) (b) of the RGST Rules (Rules) provides that the application for refund shall be accompanied by a statement containing the number and date of shipping bills or bills of export and the number and the d ate of......

vehicles and other resources to investig ation team for ensuring 24 hours monitoring;  Constitution of a monitoring committee headed by Inspector General of Police Range at Zonal level for effective action in adjoining districts; and Chapter -VI: State Excise 77  For control on smuggling of......

increase / decrease in 2018 -19 with respect to 2017 -18 Section A: Revenue Revenue Expenditure 1,71,027 2,12,736 2,36,592 2,66,224 3,01 ,728 13.34 General Services 64 ,305 72,228 88,255 1,05,782 1,31 ,057 23.89 Soci al Services 60,906 82,487 91,861 84,252 91 ,312 8.3 8 Economic Services 34,885......

is authorised to open Personal Ledger Account (PLA)/Personal Deposit (PD) accounts for specific purposes in consultation with the Accountant General. Designated Administrators are authorised to operate these PLA/PD accounts by transfer of funds from the Consolidated Fund of the State.......

of ` 12,693 crore, equivalent to repayment of market loans, was transferred and credited to revenue receipts (under Major Head 0075 -Miscellaneous General Services) under the Consolidated Fund without involving any cash outflow from Sinking Fund. The transfer of balances from the Sinking Fund (......

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

37 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......

for the year ended 31 March 201 9 Appendix 1.1 (A) (Refer Social indicator s of the State ; page 1) Economic and Social indicators of the State A. General Data S. No. Particulars Figures 1 Area 3,42,239 sqkm 2 Population a. As per 2001 Census 5.65 crore b. As per 2011 Census 6.85 cr ore 3......

Audit Report for the year ended 31 March 201 9 Chapter II Financial Management and Budgetary Control 2.1 Introduction The Comptroller and Auditor General of India performs the a udit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying in the......

3.1 Delay in furnishing Utilisation Certificates Rule 284 & 286 of General Financial and Accounts Rules (GF&ARs), 2012 prescribed that Utilisation Certificates (UCs) of grants 1 provided for a specific purpose should be obtained by th e departmental officers from the grantees and after......

Recommendation: State Government may provide access of SGST data to the Accountant General 1 (Audit -I) at the earliest for certification of revenue collection under SGST. (Paragraph 1.4.1.2) Optimisation of Fourteenth Finance Commission grants There was non -release of XIV -FC grants amounting......

Introduction Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to......

Audit observed that the General Conditions of the Contract (GCC) of the Company included certain provisions for release of security/performance bank guar antee and imposition of penalty for delay in delivery/repair/replacement of the material and execution of the work etc. However, the Company......

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. Audit of the accounts of Government Companies......

out the day -to-day operations with the assistance of Executive Directors (Administration , Traffic , Engineering and Law), Financial Advisor, General Managers, Chief Production Managers and Chief Man agers ( Depot In-charge). As on 31 March 2019, the Corporation had one head office and 60......

SUBJECT Reference to Paragraph(s) Page(s) Preface vii-viii Overview ix -xv i Introduction Fu nctioning o f Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by Public Sector Undertakings ( PSUs ) 5-6 3 Investment by Government of......

Corporations and 40 Government Companies (including three inactive government c ompanies) under the audit jurisdiction of the Comptroller & Auditor General of India. The working PSUs registered a turnover of ₹ 75179.32 crore during 2018 -19 as per their latest finalised accounts. This turnover......

Comments on Accounts of Power Sector Undertakings 1.21 Fifteen Power sector C ompanies forwarded their 15 audited accounts to the Accounta nt General during 1 October 2 018 to 30 September 2019 . Of these, eleven accounts were selected for supplementary audit. The Audit Reports of Statutory......

Comments on Accounts of State PSUs (other than Power Sector) 3.25 Fifteen working companies forwarded 18 audited accounts to the Accountant General during the period from 1 October 201 8 to 30 September 201 9. Of these, 1 3 accounts we re selected for supplementary audit. The Audit Reports of......

Bhawani Mandi -Modak line (39.91 KM) 2 Method generally used where the ground surface is irregular or where there is significant difference in levels of soils aroun d the towe r foundation. The revetment protection is provided in form of stone masonry walls around those sides of foundations......

840.46 1,231.72 808.21 6 Source: Appropriati on Accounts of respective years Audit Coverage 6.3 During the year 2017 -18 , the Principal Accountant General (Economic and Revenue Sector Audit), Uttar Pradesh conducted the compliance audit of 111 out of the total 508 auditable units under the 18......

ix Overview This Repo rt contains two parts . Part -A of the Report comprises of five chapters relating to general information about the Public Sector Undertakings, Audit on “Construction of new sub -stations and augmentation of capacity of the existing......

Introduction Functioning of State Public Sector Undertakings General 1. State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to......

Comments on Accounts of Power Sector Undertakings 1.21 Fourteen Power Sector Underta kings 29 forwarded their 21 audited accounts to the Accountant General during 1 October 2017 to 30 September 2018. Of these, 18 accounts were selected for Supplementary Audit. The Audit Reports of Statutory......

16.48 72.39 Comments on Accounts of State PSUs (other than Power Sector) 4.24 25 functional companies forwarded 33 audited accounts to the Accountant General during the period from 1 October 2017 to 30 September 2018 . Of these, 24 accounts were selected for supplementary audit. The Audit Reports......

for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India and Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 as amended from time to time. The accounts of Government companies (including compa......

4 General provision of Rate Schedule of Tariff Order stipulates that B illable Load/Demand during a month shall be the actual maximum load/ demand as recorded by the meter or 75 per cent of the contracted load/demand, whichever is higher. 5 General provision of Rate Schedule of Tariff Orders......

On the advice of the service tax consultant of the Corporation, t he Finance Controller (FC) brought (June 2016) this fact to the notice of the Chief General Manager (CGM) Operations and directed him to ensure compliance of the amended provision of the Service Tax Act. FC further reminded......

Reference to Particulars Paragraph(s) Page(s) Preface vii Overview ix-xvii PART -A FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS (PSUs) INTRODUCTION General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by Public Sector Undertakings (PSUs) 5-6 3-4 Investment by Government of......