Audit Reports

t keeping in view the topicality, financial significance, social relevanc e, internal control system of Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 2 the units, and occurrence of defalcation/ misapprop riation/ embezzlement as well as past audit findings etc.......

Development and Educational Organisation (IRDEO) (Seekho aur Kamao-Skill Development Initiatives) 38.40 Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 172 Sl. No. Name of the Department Name of Implementing Agency Fund Released (` `` ` in lakh) 4 NGOs for Grants......

Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 54 Inspection Reports are issued to the heads of units as well as heads of departments after completion of compliance audit of a unit. Based on the replies received, audit observations are either clo sed or......

Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 116 4.1.2 The details of Budget and actual realisation of Tax revenue raised during the period 2013-14 to 2017-18 are given in t he following table. Table No. 4.1.2 Details of Tax revenue raised ( ` `` ` in crore)......

Figure is under reconciliation with those in the Finance Accounts. Audit Report on Social, Economic, Revenue and General Sectors for the year 2017-18 100 governed by respective provisions of Section 139 an d 143 of the Companies Act, 2013. Statutory Audit 3.1.3 The financial statements of a......

Chap ters I to V deal with Social, Economic (Other than Public Sector Undertak ings), Economic (Public Sector Undertakings), Revenue and General Sectors a nd Chapter VI deals with Follow-up of Audit Observations. The Report contain s two Performance Audits viz., ‘Performance Audit of Solid......

taken on all paragraphs included in Audit Reports are required to be submitted by the departments concerned duly vetted by the Principal Accountant General (Audit), Manipur , to the Public Accounts Committee (PAC)/Committee on Public Undertakings (CoPU) within three months 2 from the date of......

DEPARTMENT Fraudulent expenditure 2.3 84 PUBLIC WORKS DEPARTMENT Undue benefit to contractors 2.4 86 Audit Report on Social, Economic , Revenue and General Sectors for the year 2017 -18 ii Idle expenditure on purchase of furniture items 2.5 90 Undue benefit to contractor 2.6 92 Undue benefit to......

Development Bank 3 ATN Action Taken Note 4 BCR Benefit Cost Ratio 5 BM Bituminous Macadam 6 BUSG Built up Spray Grout 7 CAG Comptroller and Auditor General of India 8 CAAT Computer Assisted Audit Technique 9 CFC Central Finance Commission 10 CMIS Central Management Information System 11 CoPU......

vii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Manipur under Article 151 of the Constitution......

(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 (C &AG) under the provisions of Section 619 of the Companies Act , 1956 and Section 139 and 143 of the Companies Act , 2013.......

i Particulars Reference to Paragraphs Pages Preface v Overview vii -xii Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of financial statements by SPSUs 5-6 3-4 Stake of Go vernment of Gujarat 7 4 Investment......

The financial statements of Government Companies are audited by Statutory Auditors who are appointed by the Comptroller and Auditor General of India ( C&AG) as per the provisions of Section 139(5) or (7) of the Act. These financial sta tements are subject to supplementary audit by C &AG within......

The issue was taken up by the Principal Accountant General (Economic and Revenue Sector Audit), Gujarat, Ahmedabad regularly, the latest being in January 2019 with the S PSU s/ Depar tments to reconcile the differences. We, therefore, recommend that the State Government and the S PSUs should......

A performance audit on the functioning of the Corporation was included in the Report of the Comptroller and Auditor General of India for the year ended March 2010 (Commercial), Government of Gujarat (GoG). The Committee on Public Undertakings (COPU) discussed (Sep tember to December 2014)......

1 INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS General 1 State Public Sector Undert akings (PSUs) consist of State government companies and statutory corporations. State PSUs are established to......

The top profit making companies were Himachal Pradesh State Industrial Development Corp oration Limited (` 10.07 crore) and Himachal Pradesh General Industries Corporation (` 6.72 crore) while Himachal Road Transport Corporation ( ` 95.27 crore) and Himachal Pradesh Financial Corporation (`......

March 2018 94 (Figures in column 5 to 12 are ` in crore) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) MANUFACTURE 10 Himachal Pradesh General Industries Corporation Limited 2016 -17 2017 -18 7.16 5.04 20.89 67.68 10.27 -0.64 33.09 0.31 107 0.21 Sector -wise Total: 7.16 5.04 20.89......

Packaging India Limited ATN Action Taken Notes BG s Bank Guarantee s BoD Board of Directors BOQ Bill of Quantities CAG Comptroller and Auditor General of India CD Contract Demand / Custom Duty CE Chief Engineer CEA Central Electricity Authority CER s Certified Emission Reduction s CERC......

of Government companies (including companies deemed to be Government companies as per the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under Section 19 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 , read with......

Comments on Accou nts of Power Sector Undertakings 1.20 Three Power sector C ompanies forwarded their three audited accounts to the Accountant General during th e period from 1 October 2017 to 30 September 2018. All the accounts were selected for supplementary audit. The Au dit Reports of......

The execution of Sainj project was under the overall control of the General Manager, Sainj HEP, who was assisted by three Engineers -in-charg e:- Civil, Mechanical and Electrical, along with other supporting staff. 2.3 Audit objectives The objectives of the performance audit were to assess......

SUBJECT Reference to Paragraph(s) Page(s) Preface v Overview vii -x INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS General 1 1 Accountability framework 2-4 1-3 Submission of accounts by PSUs 5-6 3-4 Investment by Government of Himachal Pradesh in State Public......

5.1 ) Audit Report No 3 (Public Sector Undertakings) for the year ended 31 March 201 8 x Non -adjustment of credit sales by Himachal Pradesh General Industries Corporation Limited while allowing quantity discount on monthly sales resulted in inadmissible cash discount of ` 55.65 lakh .......

The Inspector General of Registration cum Superintendent of Stamps (IGR & SS) is the head of the Registration Department who is assisted by two Deputy Inspector General Registration (DIGR), 19 Sr. DRs/DRs and 69 SRs. Organisational setup of the Department is given in Chart 3.1. Chart......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the......

Further, the four 17 compartments were having a slope of more than 30 degree. Raipur (DINESH RAYBHANJI PATIL) The 14 January 2020 Accountant General (Audit) Chhattisgarh Countersigned New Delhi (RAJIV MEHRISHI) The 20 January 2020 Comptroller and Auditor General of India 16 Compartment number-......

Director, Finance DDMA Deputy Director Mineral Administration DFO Divisional Forest Officer DGM Director, Geology and Mining DIGR Deputy Inspector General Registration DMO District Mining Officer DTH Direct to Home DTO District Transport Officer ET Entry Tax FD Finance Department GIM Green......

i Paragraph Page Preface iii Overview v Chapter-I: General Introduction 1.1 1 Trend of revenue receipts 1.2 1 Analysis of arrears of revenue 1.3 8 Response of the Government/departments to Audit 1.4......

Some of the major findings are summarised below: 1. General The total receipts of the State Government amounted to ` 59,647.08 crore for 2017-18 against ` 53,685.25 crore for 2016-17 . The State’s own revenue for the year 2017-18 was ` 26,235.10 crore (43.98 per cent of total receipts);......

during 2013-18 (` in crore) 2013-14 2014-15 2015-16 2016-17 2017-18 Section-A: Revenue Revenue Expenditure 62,477 72,570 83,616 94,765 1,02,624 General Services 22,018 26,408 27,972 30,607 33,374 Social Services 26,395 31,713 35,943 40,737 45,770 Economic Services 14,060 14,445 19,697 23,417......

44 State Finances Audit Report for the year ended 31 March 2018 Recommendations: The Finance Department may, in consultation with the Accountant General (A&E), conduct a comprehensive review of all items presently appearing under minor head 800 and ensure that in future such receipts and......

expenditure, social services expenditure, capital expenditure and education services to aggregate expenditure was higher than the average for the General Category States. However, the share of education in aggregate expenditure dropped in 2017-18 over the four year period, while the share of......

Chart 2.2: Non-contingent expenditure from Contingency Fund (` in crore) (Source: Information received from office of the Accountant General (A&E)) 1 Uttar Pradesh: ` 600 crore, Madhya Pradesh and Jharkhand: ` 500 crore each. Payment of officers and staffs of fast track courts Purchase of motor......

no. Abbreviation Full Form 1. A&E Accounts & Entitlement 2. AC Abstract Contingent 3. AE Aggregate Expenditure 4. AG Accountant General 5. BBM Bihar Budget Manual 6. BE Budget Estimates 7. BFR Bihar Financial Rules 8. BFRBM Bihar Fiscal Responsibility and Budget Management 9. BOCW Building and......

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

The Registration, Excise and Prohibition (Registration) Department is headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of the Registration Department. The IGR is assisted by an Additional Secretary, two Deputy......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of......

The above interpretation was upheld (August 2015) by Advocate General on reference made by the Public Account Committee, Bihar. Audit observed (between July 2017 and January 2018) during scrutiny of brick kiln files and demand, collection and balance register in District Mining Office,......

The total financial implication of the Report is ` 1,648.80 crore. Some of the major findings in this report are summarised below: 1. General The total receipts of the Government of Bihar for the year 2017-18 amounted to ` 1,17,446.74 crore, of which revenue raised by the State Government from......

g Chapter-1: General ChAPTER 2 COMMERCIAL TAxES h Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 2: COMMERCIAL TAxES 2.1 Tax......

TABLE OF CONTENTS Paragraph Page Preface iii Overview v ChAPTER 1: GENERAL Trend of receipts 1.1 1 Analysis of arrears of revenue 1.2 7 Follow up on Audit Reports – summarised position 1.3 8 Response of the......

i Chapter-1: General ChAPTER 3 REvENuE ANd LANd REFORMS j Audit Report (Revenue Sector) for the year ended 31 March 2018 ChAPTER 3: REvENuE ANd LANd REFORMS 3.1......

2018) that none of the AWCs were identified according to SC population of the locality and the expenditure of Sub -Plan was being booked under general budget. Moreover, the process for identification of AWCs as per Sub -Plan is being carried out and in future funds will be utilised......

1 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 programmes and activities and Compliance Audit of various......

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......

The enactment marked a shift in the ‘right to food ’ as a legal right rather than just a general entitlement. The Act relies largely on the existing PDS to deliver foodgrain s as legal entitlements to poor households. It also retained the earlier scheme of Antyodaya Anna Yojana (AAY......

Name of Department S.No. Name of Department S.No. Name of Department 1 Agriculture 18 General Administration 35 Public Health Engineering Department 2 Agriculture Marketing 19 Gopalan 36 Rajasthan Institute of Public Administration (RIPA) 3 Animal Husbandry 20 Higher Education 37 Rajasthan......

The accounts of Government Companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit by the CAG. Audit of Statutory Corporations is governed by their respective legislations. As on 31 March......

(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......

1. Functioning of P ower Sector PSUs Audit Report –PSUs for the year ended 31 March 2018 8 Later in January 1997, GoK pronounced its general policy on power reforms which envisaged setting up of an Independent Regulatory Commission, reorganisation of KEB by separating generation, transmission......

Fifty -four working PSUs (other than Power Sector ) forwarded their 60 audited acco unts to the Accountant General between 1 October 2017 and 30 September 2018. Of these, 38 accounts (of 35 companies) were selected for Supplementary Audit. The Audit Reports of the Statutory Auditors (appointed......

water pollution, (c) the DG set had not been provided with an acoustic enclosure and the Chimney did not have the required height, and (d) the general solid waste generated was thrown in the open area. It was stated that during the inspection, the depot authorities were directed to provide......

90 Grand Total (A+B+C+D) 12,973.80 34,678.21 1,250.94 46,311.34 -1,605.58 -4,479.60 48,902.95 15,877.56 54,350 ¥ Accumulated Profit/Loss includes General Reserve (both together also called as Free Reserves) . $$ Net profit/loss includes Other Comprehensive Income (OCI) . ^^ Paid -up Capital......

i Table of contents Particulars Paragraph No. Page No. Preface vii Overview ix-xx Introduction Functioning of State Public Sector Undertakings (PSUs) General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3-4 Investment in State PSUs 7-9 4-5 Coverage of this Report 10......

1 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......

on Accounts of State Power Sector Undertakings 1.20 Seven power sector companies forwarded their nine audited accounts to the Principal Accountant General during the period from 1 October 2017 to 30 September 2018. Of these, five accounts were selected for supplementary audit. The Audit Reports......

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

on Accounts of State PSUs (other than Power Sector) 3.24 Forty working companies forwarded their 60 audited accounts to the Principal Accountant General during the period 1 October 2017 to 30 September 2018. Of these, 30 accounts of 22 companies were selected for supplementary audit. The......

of Konkan Limited Industries, Energy and Labour December 1970 8.81 - - 8.81 5.92 - - 5.92 28 Maharashtra Airport Development Company Limited General Administration (Civil Aviation) August 2002 - - 17.05 17.05 - - 187.40 187.40 29 Maharashtra Satara Kagal Infrastructure Limited Public......

TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface v-vi Overview vii-xiii 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 3-4 Investment by Government of Maharashtra in State Public......

The financial statements of the Government Companies are audited by the Statutory Auditors who are appointed by the Comptrol ler and Auditor General of India (CAG). These financial statements are also subject to supplementary audit conducted by the CAG. As on 31 March 2018, there were 95 State......

Fu rther, the Railways had approved structural steel span for railway crossing an d approved the General Arrangement Drawings (GAD) in March 2015. However, due to delay of 18 months on the part of the consultant 3 in finalising the cost of the railway crossing span work, the work could be taken......