Audit Reports

1 CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by Government of Maharashtra during the year 2017-18, the State’s......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submissio n to the Governor of Maharashtra under Article 151 of the......

(S. K. JAIPURIYAR) Mumbai Principal Accountant General (Audit)-I, The Maharashtra Countersigned (RAJIV MEHRISHI) New Delhi Comptroller and Auditor General of India The 3 Resident Deputy Collector (BEDA) – Mumbai (Zone VI II), and Nanded; Taluka Magistrate – Andheri (Zone III), Kurla at......

i Paragraph Headings Para Page Preface v Overview vii-x CHAPTER I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 7 Evasion of tax detected by the Department......

Some of the major findings are mentioned below: I General The total revenue receipts of the State during the year 2017-18 were ` 2,43,653.56 crore, of which the revenue raised by the State Government was ` 1,84,611.43 crore and receipts from Government of I ndia were ` 59,042.13 crore. The......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 8 has been prepared for submission t o the Governor of Punjab under Article 151 of the Constitution......

CHAPTER -IV Stamp Duty 4.1 Tax administration The State Govern ment exerci ses co ntrol over the registration of instru ments through the Inspector General of Registration, who is assisted by the Deput y Com missioners (Collectors), Tehsildars and Naib -Tehsi ldars acting as Registrars, Sub......

ET Entertainment Tax ETC Excise and Taxation Commissioner GOI Government of India GTO Gross Turnover ICC Information Collection Centre IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IRs Inspection Reports IR Act Indian Registration Act, 1908 IS Act Indian Stamp Act, 1899......

TABLE OF CONTENTS Description Reference to Paragraphs Page Preface -- v Overview -- vii - x Chapter -I General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrears in assessment 1.3 6 Evasion of tax detected by the Departme nt......

1. Chapter -I General The total receipts of the State Government for the year 201 7-18 were ` 53 ,009 .58 crore. The Gove rnment raised ` 34,741 .63 crore, comprising tax revenue of ` 30 ,423 .24 crore and non -tax revenue of ` 4,318 .39 crore. The State Government received ` 10 ,616 .94 crore as......

5.3.2 7 Follow up on previous Perfo rmance Audit Report The Report No. 4 of 2014 of the Comptroller and Auditor General of India on Revenue Sector of Punjab, presented to the State Legislature in March 2015, also included performance audit of “Levy and Collection of Motor Vehicle Tax (MVT)”......

(Paragraph 2.1.7.5 (ii & iv to vii)) Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 8 Inadequate logical access controls, application sta ndards, audit trails and non-conducting of internal audit showed weak information system security of e-Aushadhi.......

Appendix 1.1 (Referred to in paragraph 1.8, page 4) Details of performance audits/paragraphs of the Rep orts of the Comptroller and Auditor General of India for which departmental replies were not received up to 31 Mar ch 2019 Sr. No. Name of the Department 2012-13 2013-14 2014-15......

Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 20,093.58 20,192.19 22,781.77 23,043.09 24,324.90 24,713.44 28,964.59 28,487.93 34,091.34 34,499.50 Social Services 13,717.31......

MEDICAL EDUCATION & RESEARCH DEPARTMENTS Unfruitful expenditure arising from non- functional upgraded building of hospital 3.3 60 Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 ii Description Reference to Paragraph Page HEALTH AND FAMILY WELFARE......

significant results of the perf ormance audit and compliance audit of the departments/autonomous bodi es of Government of Punjab under the Social, General and Economic Se ctors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, w hich came to notice in the......

(Paragraph 2.1.7.5 (ii & iv to vii)) Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 viii Inadequate logical access controls, application sta ndards, audit trails and non-conducting of internal audit showed weak inform ation system security of......

Chapter I: Finances of the State Government 3 1.1.4 Summary of fiscal transactions Government finances generally comprise the following: Chart 1.1: Structure of Government Accounts Source: Finance Account Table 1.2 presents the summary of the State Government ’s fiscal transactions during the......

Source: Based on the procedure prescribed in Budget Manual and Appropriation Accounts Audit of appropriations by the Comptroll er and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

to Accounting Standards As per article 150 of the Constitution of India, the President of India may, on the advice of the Comptroller and Auditor General of India, prescribe the form of accounts of the Union and of the States. In accordance with this provi sion, the President of India has so......

No. 1, 23 and 39 of Annexure 6) where State Government has infused investment in the shape of loans only. Report no. 2 of 201 9 on PSUs (Social, General and Economic Sectors) 44 The increase in turnover ranged between 2.8 9 per cent and 23.59 per cent during the period 2013 -18, whe reas......

Repor t no. 2 of 2019 on PSUs (Social, General and Economic Sectors) 102 proportional to size (PPS) m ethod of sampling taking quantity of damaged wheat disposed as size measure. These seven offices cover 54.17 per cent of the total damaged wheat disposed off during the period 2015 -16 to......

These two Power Sector Companies came into existence w.e.f. 16 April 2010 and all the assets Report no. 2 of 201 9 on PSUs (Social, General and Economic Sectors) 8 and liabilities of P SEB (including equity of ₹ 6,687.26 crore 1 and capita l reserve of ₹ 10 ,620.49 crore 2 created out......

Report no. 2 of 201 9 on PSUs (Social, General and Economic Sectors) 28 Level of oil consumption Incentive as percentage of Pay PLF 65 per cent PLF 45 -65 per cent PLF 25 -45 per cent PLF < 25 per cent Less than 2.0 ML/KWH 1 0.8 0.6 0 Less than 1.5 ML/KWH 2 1.6 1.2 0 Less than 1.0 ML/KWH 4......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2018 लोक......

Introduction Functioning of State Public Sector Undertakings 1 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......

4 PAFC -Moga Mukhtiar kaur open plinth 2013 -14 8117 4213 51.90 5 PAFC -Moga Sandhu brothers 2013 -14 8522 5236 61.44 6 PSWC Moga Guru Nanak rice and general mills 2011 -12 8145 3494 42.90 7 PAFC Tarntaran Chutala Open Plinth 2012 -13 9042 3290 36.39 8 PAFC Tarntaran Chutala Open Plinth 2013 -14......

companies deemed to be government companies as per the provisions of th e Companies Act , 2013 ) are audited by the Comptroller and Auditor General of India (CAG) under t he provisions of the Companies Act as amended from time to time. The accounts certified by the statutory auditors......

59 crore . (Paragraph 2.4) Report no. 2 of 201 9 on PSUs (Social, General and Economic Sectors) x  The Company not only violated the mandatory provisions of environmental laws but also paid avoidable energy charges of ₹ 961.71 crore on account of transportation of unwashed coal .......

The Inspector General (R egistration) (IGR) is the head of the Stam ps and Registration Department. He /she is empowered with the task of superintendence and administration of the registr ation work. The IG is assisted by 92 Assistant Inspectors General (AIsG) at the district / headqu......

iii PREFACE This Report of the Comptroller and Auditor General of Ind ia for the year ended March 2018 has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the......

Some of the major findings are mentioned below: Chapter -I: General Total receipts of the Government of Uttar Pradesh for the year 2017 -18 were ` 2,78 ,775.45 crore, of which, ` 1,1 7,187.86 crore (4 2.04 per cent ) constituted the State’s own receipts. Government of India contributed `......

The Department further replied (September 2019) that the issue of data sharing protocol with the Comptroller and Auditor General of India has been referred to GST Council. Until the matter is decided, it will be proper , to wait for access to GSTN and data dump. The reply is not acceptab le......

i TABLE OF CONTENTS Reference to Particulars Paragraph (s) Page (s) Preface iii Overview v CHAPTER -I: GENERAL Introduction 1.1 1 Trend of receipts 1.2 1 Analysis of arrears of revenue 1.3 5 Follow up on the Audit Reports -summarised position 1.4 6......

1 Aligarh 1 2011 -12 (April 2015) Iron and steel 29.00 0.74 2.22 1 2012 -13 (February 2015) General store goods,bidi and gutka 7.00 0.62 1.86 8 DC Sec . 9 Aligarh 1 2013 -14 (June 2015) Sweets and namkeen 48.00 2.40 7.20 9 DC Sec . 5 Allahabad 1 2013 -14 (July 2015) Electronic goods 4.00 0.56......

2.3.6 Audit Criteria The audit findings have been benchmarked against th e following sources of criteria.  NEC General Guidelines (2010, 2015), Guidelines (No vember 2013) for Preparation of Annual Priority List of Projects, De tailed Project Reports.  Sanction orders issued by NEC and......

(General) Tuensang 09-02-2016 15-02-2016 2018-20 02-05-2018 B.Ed 75. Smti. B Sungmo Kundang Chang GHS Hakchang B.Sc. ( General) Tuensang 09-02-2016 16-02-2016 2017-19 17-05-2017 B.Ed 76. Smti. Auchingkhumla Chang GHS Hakchang M.A (History) Tuensang 09-02-2016 16-02-2016 2017-19 17-05-2017 B.Ed......

133 CHAPTER - IV REVENUE SECTOR E 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Governmen t of Nagaland during 2017-18, the State’s share of net......

During 2017-18, no State Level Audit and Accounts C ommittee meeting was convened. 6.3 Outstanding Inspection Reports The Accountant General (Audit), Nagaland conducts p eriodic inspection of the Government Departments to test-check the transactio ns and verify the maintenance of important......

copies of t he draft audit paragraphs and draft Performance Audits were sent to the Secretaries of the departments concerned by the Accountant General (Audit) with a request to furnis h replies within six weeks. Reply in respect of one compliance audit paragraph was no t received from the......

AWP&B Annual Work Plan & Budget 8. BDO Block Development Officer 9. BE Budget Estimate 10. BPL Below Poverty Line 11. C&AG Comptroller and Auditor General of India 12. CMO Chief Medical Officer 13. COPU Committee on Public Undertakings 14. CPM Critical Path Method 15. CSS Centrally Sponsored......

the ev asion of tax 4.2.1 143 Inadmissible input tax credit 4.2.2 146 Inadmissible stock transfer leading to evasion of Tax 4.2.3 147 CHAPTER V – GENERAL SECTOR Introduction 5.1 151 Planning and Conduct of Audit 5.2 151 Compliance Audits FINANCE (TREASURIES AND ACCOUNTS DEPARTMENT)......

results of the perf ormance audit and compliance audit of the departments of the Governme nt of Nagaland under the Social, Economic, Revenue and General Sectors viz., School Education Department, Public Works (Roads & Bridges) Departme nt and Finance Department (Treasury and Accounts). 3. The......

v) Physical and Financial Progress Report. vi) State PWD Code and Manuals, State Schedule of Rates (SSOR), Analysis of Rates. vii) General Financial Rules 2005, State Treasury Rules, Government Accounting Rules. viii) Audit Reports of Chartered Accountants, Audited Fin ancial Statements and......

Audit The financial statements of a government company ar e audited by the statutory auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 139 (5) or (7) of the Companies Act. These financial 1 Source: State Finance Accounts for......

64 Appendix – 1.1 (Reference: Para 1.1) Part B: Layout of Finance Accounts Statement Layout VOLUME I Certificate of the Comptroller and Auditor General of India Guide to Finance Accounts (Introduction) Statement No. 1 Statement of Financial Position Statement No. 2 Statement of Receipts and......

After verification, these should be forwarded to the Acco untant General (Accounts & Entitlement) within 12 months from the date of their sanction un less specified otherwise. As per Finance Accounts, Utilization Certificates in respect of 25 5 cases involving an amount of ` 865.30......

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure incurred under va rious grants is within the authorisation given under the Act and that the expenditure requir ed to be charged under the provision of the......

(Paragraph 1.6.1)
In view of opening General Cash Balance (2017-18) ( ` 262.33 crore), the State could have considered restricting to need -based borrowings by utilizing the existing cash balances before resorti ng to market borrowings ( ` 1235.02 crore) at higher rates of interest.......

CHAPTER-I SOCIAL, GENERAL AND ECONOMIC SECTORS (Non-PSUs) 1.1 Trend of Expenditure The comparative position of expenditure incurred by the Government during the year......

Comments on Accounts of active State PSUs Companies 3.1.27Fifteen PSUs forwarded 23 audited accounts to the Accountant General during the period from 01 October 2017 to 31 March 2019. Of these, 18 accounts of 15 Companies were selected for supplementary audit. The comments in the Audit......

iii 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 State of Goa. This Report contains three......

Chapter I contains the audit findings pertaining to Social, General and Economic Sectors (Non-Publ ic Sector Undertakings-Non-PSUs) and a Performance Audit on “Management of Solid Waste in Goa”. Chapter II contains audit findings pertaining to Revenue Sector including an audit of......

2.1.6 Response of the Govern ment/Departments towards Audit The Accountant General, Goa (AG) conducts periodical inspection of the Government/Departments to test check the transactions and verify the maintenance of important accounts and other records as prescribed in the rules and procedures.......

TABLE OF CONTENTS RReeffeerreenncceettoo PPaarraaggrraapphh PPaaggee Preface iii Overview v CHAPTER – I SOCIAL, GENERAL AND ECONOMIC SECTORS (Non-PSUs) Trend of Expenditure 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 2 Lack of......

The Inspector General of Registration (IGR) is the head of the Registration Department . He is assisted by the District Registrars (DR) and Sub -Registrars (SR). 5.10 Int ernal audit The IGR , Kerala monitors the functioning of the IAW of the Registration Department. The District Registrar......

(iii) Preface This Report of the Comptroller and Auditor General of India is prepared for submission to the Governor under Article 151 of the Constitution of India for being laid before the State......

Chapter : II – Taxes/VAT on sales, trade etc. 15 CHAPTER -II TAXES/VAT ON SALES, TRADE ETC. 2.1 Tax administration Kerala General Sales Tax (KGST)/Kerala Value Added Tax (KVAT) /Goods and Services Tax (GST) laws and rules made thereunder are administered at the......

Motor Vehicle 22 HSN Harmonised System of Nomenclature 23 IAW Internal Audit Wi ng 24 IDEA Interactive Data Extraction and Analysis 25 IGR Inspector General of Registration 26 IGST Integrated Goods and Services Tax 27 IMFL Indian Made Foreign Liquor 28 IR Act Indian Registration Act 29 IS Act......

(i) TABLE OF CONTENTS Particulars Paragraph Page Preface (iii ) Overview (v) CHAPTER –I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 4 Evasion of tax detected by the Department......

(Paragraph 5. 12.8.4 ) Out of the 26 deficiencies pointed out in the Report of the Comptroller and Auditor General of I ndia (Revenue Receipts), Government of Kerala for the year ended 31 March 2009 (Volume I), 20 issues were taken care of in the OPEN PEARL. However, six issues viz., delay in......

of cases Area in ha Reason for pendency No. of cases Area in ha Less than one year 17 173.2586 Pending with Advocate General 6 246.4356 One year to less than two years 35 532.7676 Pending with Court 71 2,952.9830 Two years to less than five years 125 2,681.2038 Pending with Forest Department......