Audit Reports

of environment and preservation of monuments or places or objects of artistic or historic interest and the advancement of any other object of general public utility. It was seen that the appellate Income Tax authorities had allowed exemptions to trusts as there was no performance-specific......

The government hospitals include primary healthcare centres, district hospitals and general hospitals. The private hospitals include nursing homes/medical clinics, mid-tier and top-tier private hospitals. It also includes hospitals run by trusts, charitable institutions and NGOs; Fact......

2.6.4 The details of 49,856 healthcare units38 where licenses were issued by the Municipal Corporations and Director General of Health and Family Welfare in 10 states were referred to the ITD to verify their income tax registration Assam:84, Delhi: 101 cases out of 160 cases test checked,......

(Govinda Bhattacharjee) New Delhi Dated: 30 June 2017 Director General (Direct Taxes) Countersigned New Delhi (Shashi Kant Sharma) Dated: 30June2017 Comptroller and Auditor General of India 59......

not furnished any details of expenditure and the outline of research and development carried out in the course of carrying o n of its business – A general claim that the company has carried on research and development is not sufficient to allow the expenditure. 2012 (6) TMI 620 Punjab and......

Health Service CIB Central Information Branch CIN Corporate Identity Number CIT Commissioner of Income Tax DC Dental Council DGHS Directorate General Health Service DGIT Director General of Income Tax I&CI Intelligence and Criminal Investigation IPF Indigent Patient Fund ITD Income Tax......

The audit has been conducted in conformity with the Auditing Standards issued by the Com\ftroller and Auditor General of In dia. Audit wishes to acknowledge the coo\feration receive d from the De\fartment of Revenue - Central Board of Direct Taxes at each stage of the audit \frocess.......

New Delhi Date: 3 July 2017 (Praveen Kumar Tiwari) Director General of Audit Defence Services Countersigned New Delhi Date: 3 July 2017 (Shashi Kant Sharma) Comptroller and Auditor General of......

of Defence Accounts, at Allahabad, Mumbai (for Navy) and Controller of Defence Accounts, New Delhi (for Air Force), working under the Controller General of Defence Accounts, Ministry of Defence. Pension is disbursed by the Defence Pension Disbursing Offices (DPDO) of the Defence Accounts......

1As informed by the Principal Controller of Defence Accounts, Pension, Allahabad. 2including those of the Defence Accounts Department, General Reserve Engineers Force , Coast Guard, Military Nursing Services (Local), NCC Officers, Departmental Canteens and Statutory Canteens. 3Of personnel......

2.2.1 Defence Pension Grant The details of Defence Pension Budget for the years 2011-12 to 2015-16 are given in the Table 2.1 below: 6Controller General of Defence Accounts 7Ministry of Finance Pension Budget Civil Pension covering Defence Pension covering PBOR Defence Civilians Commissioned......

9 PCDA (P), Allahabad; CDA (Air Force) and CDA (Navy). 10 For example, the Integrated HQ of Ministry of Defence (Army), Adjutant General’s Branch instructions (November 2013) require all Record Offices to strictly adhere to the time schedule of dispatch of original copy of PPOs to the......

The disbursements made by other PDAs like treasuries and Post Office, Kathua are adjusted later through the Accountants General (A&E) or Director (Department of Post). 4.1.3 We test checked disbursement of pension in 16 ( sixteen) CPPCs of the Public Sector Banks, 10 ( ten) DPDOs of the......

Audit found t hat though the Squadron proposed the creation of 12 dedicated Air corridors for air to a ir refuelling to be approved by the Director General of Civil Aviation (DGCA), Air HQ i s yet to obtain the approval. Audit is of the view that the absence of dedicated air corridors would......

Crash Fire Tenders CDA Controller of Defence Accounts CG Centre of Gravity CCS Cabinet Committee on Security CAC Central Air Command CGDA Controller General of Defence Accounts CFEES Centre for Fire, Explosive and Environment Safety DGCA Director General of Civil Aviation DAC Defence Acquisition......

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

Audit noticed that the average ROA, ROE and rate of growth of advances has, in general, been lower in case of category II PSBs compared to category I PSBs. Audit also noticed that the average capital adequacy ratio of category II PSBs was consistently lower than that of category I PSBs even......

(ii) Perpetual Debt Instruments that may be issued as bonds or debentures, of certain reserves and specific (iii) Any other type of instrument generally types of subordinated debt. Tier II notified by the RBI Tier II Capital (gone-concern capital) items qualify as regulatory capital (i)......

It is seen that the rate of growth of advances has, in general, been lower in case of category II PSBs compared to category I PSBs (except two years 2009-10 and 2011-12) as seen from the chart below: (Source: Database of the RBI: Statistical Table relating to Banks in India) The credit growth......

In addition to its share in MPF scheme, State Government was also incurring expenditure through its general budget for development of infrastructure, procurement of vehicles, arms, ammunition, equipment, training etc. to strengthen its police force. The expenditure incurred by State through......

Cases registered in any police station by ATS are investigated by ATS till ADG (law and order/ crime) decides that the case is of general nature and can be investigated by the concerned police station. In addition to sanctioned manpower strength of 264, one company of commandos was to be......

(September 2013), Government accorded administrative and financial sanction (13 September 2013) of? 5.84 crore for purchase of 10 bullet proof and 08 general Tata Safari vehicles for the security of the Hon'ble Chief Minister against the 18 condemned vehicles of 11 districts. Government accorded......

The Director General of Police, Uttar Pradesh Police Training (DGPT) is the head of the training directorate in the state and is responsible for preparing annual training plan for providing basic indoor and outdoor trainings for all level of police personnel, management of human resource and......

(P.K. KATARIA) ALLAHABAD Principal Accountant General (G&SSA) THE 19 June 2017 Uttar Pradesh COUNTERSIGNED (SHASHI KANT SHARMA) NEW DELHI Comptroller and Auditor General of India THE _ _ llt, 2 0 JUN 2017 93......

Report of the Comptroller and Auditor General of India For the year ended 31 March 2016 on Performance Audit of Modernisation and Strengthening of Police Forces Government of Uttar......

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

(Paragraph 5.7 ) ● Despite district police facing critical shortage of vehicles, Department purchased ten bulletproof Tata Safari and eight General Safari vehicles for Chief Minister’s security against the 18 condemned vehicles of eleven districts, thus depriving the district police of......

 Chapter 4 Modernisation of Communication System Chapter 4 Modernisation of Communication System 4.1 Introduction Radio Headquarter is responsible for providing immediate and secure communication to police and administration for maintaining of...

Required equipment and other appliances were provided by the Director General, Technical Services, UP Lucknow (as of June 2015) and the lab was running under the Deputy Director, Physics section with trained/temporary staff (as of April 2017). No posts were sanctioned for the above lab.......

that in view of the increasing population of the state as well as the growth of the urban areas and increased traffic in the State, the Director General of Police vide Circular No. D.G.-4-103(29) 2014 dated 14.12.2015 has increased police personnel in traffic police. In the first phase, 16......

2014-15 2015-16 Percentage of increase(+)/ decrease (-) in 2015-16 over 2014- 15 BE Actual BE Actual BE Actual BE Actual BE Actual 1 Miscellaneous General Services 99.38 138.33 93.01 75.29 167.38 110.83 184.12 132.4 8 129.27 106.09 (-) 19.92 2 Interest receipts 41.04 25.18 54.03 20.66 30.47 3......

{ as defined in Section 2 (45) of the Companies Act, 2013} are audi ted 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 statements are subject to supplemen......

v PREFACE This Report of the Comptroller and Auditor General of India on Economic and Revenue Sectors has been prepared for submission to the Governor of Manipur under Article 151 of the Constitution......

approval of the accounts and del ayed submission of the same to the Statutory Auditors by the Management, d elay in adoption of accounts in Annual General Meeting and deficiency i n monitoring of arrears of accounts of the Companies by the Government. (Paragraph 2.1.10) The overall losses of......

48.89 2010-11 152.61 2011-12 339.64 2012-13 2,119.88 2013- 14 849.90 2014-15 158.16 2015-16 326.83 Total 4,049.36 Source: Records of the Accountant General (Audit), Manipur Appendices 101 Appendix 1.3 (Reference: Paragraph 1.2.4) List of 23 Projects selected for performance audit on......

Section -A: Revenue 7998.27 I – Revenue receipts 8280.10 7267.29 I-Revenue expenditure- 5065.34 2317.23 7382.57 516.83 -Tax revenue 550.44 2751.13 General Service s- 2935.89 14.91 2950.80 183.73 -Non-tax revenue 149.48 2028.06 Social Services of which 1130.47 843.13 1973.60 1526.89 -State’s......

Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incur red under various grants is within the authorization given under the Appropriat ion Act and that the expenditure required to be charged under the provis ions of the......

3.1 Utilization Certificates Rule 212 (1) read with Rule 20 of General Financial Rules, 2005 (GFR) read with Rule 210 provides that Utilization Certificate s (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant......

Officers (CO), 36 CO did not reconcile their expenditure with the expenditur e booked in the books of accounts maintained by the Accountant General (A&E) , Manipur. (paras 2.4) The Government may ensure timely regularization of excess expenditure, as required under Article 205 of the......

of the Government of Manipur w ho had not reconciled the expenditure for the year 2015-16 with the figures b ooked in the books of the Accountant General (A&E), Manipur 107 2.14 Statement showing Heads of Account in the budget no t conforming to the list of Major & Minor Head of Accounts 108......

v PREFACE This Report of the Comptroller and Auditor General of India on Social and General Sectors has been prepared for submission to the Governor of Manipur under Article 151 of the Consti tution of......

CS Component 4.90 State Forest Development Agency, Manipur for Nation al Medicinal Plants Board 415.30 Sub-Total 442.81 Audit Report on Social and General Sectors for the year ended 31 March 2016 100 Sl. No. Name of Department Name of Implementing Agencies Fund released (` `` ` in lakh) 5......

91 CHAPTER II GENERAL SECTOR 2.1 Introduction The findings based on audit of State Government units under General Sector are featured in this chapter. During......

expenditure 1.6 87 Excess payment 1.7 88 TRIBAL AFFAIRS AND HILLS DEPARTMENT Suspected misappropriation of fund 1.8 89 Audit Report on Social and General Sectors for the year ended 31 March 2016 ii CHAPTER II GENERAL SECTOR Introduction 2.1 91 COMPLIANCE AUDIT FINANCE DEPARTMENT Labour cess......

vii EXECUTIVE SUMMARY This Report has been prepared in three chapters. Chapters I and II deal with Social and General Sectors and Chapter III deals wi th Follow up of Audit Observations. The Report contains three performance audits on ‘Implementation of......

measures taken on all paragraphs included in Audit Reports are required t o be submitted by the Departments duly vetted by the Accountant General ( Audit), Manipur to the Public Accounts Committee (PAC)/Committee on Public Undertakings (CoPU) within three months 54 from the date of......

1.1.2 Indian Coast Guard The Indian Coast Guard was created to protect the country’s vast coastline and offshore wealth. The Director General, Coast Guard exercises general superintendence, direction and control of the Coast Guard. The Coast Guard has various types of patrol vessels for......

2017 (Navy and Coast Guard) vi CWH Controller of Warehousing DAC Defence Acquisition Council DALS Directorate of Air Logistics Support DGNO Director General Naval Operations DGNP Director General Naval Projects DGS&D Director General of Supplies & Disposal DNAM Directorate of Naval Air Material......

While agreeing to the Audit findings, MO (MB) state d (December 2016) that general/low cost items were procured on the basis o f review/ACL/MSL 16 quantity. However, high value items are procured ag ainst demand and hence 16 ACL- Annual Consumption Limit; MSL-Minimum Stock L evel below......

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

Report of the Comptroller and Auditor General of India for the year ended March 2016 Presented in Lok Sabha on: Laid in Rajya Sabha on: Union Government (Defence Services) Navy and Coast......

Act (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 (CA G) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered......

rmation at the time of bidding and the a im was to submit an aggressive 7Non -Manufacturing overhead are the expenses relating to Corporate Office, General administration, canteen, m edical, general R&D, expenses of respective Units, Marketing and selling expenses, and financing cost other than......

Report No. 19 of 2017 1 INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Compliance Audit of the financial transactions of the Public Sector Undertakings (PSUs)......

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government (Defence Public Sector Undertakings – Ministry of Defence) Report No. 19 of 2017......

DND finalised the same only in the year 2006 and major modifications continued till 2008. This resulted in delays in preparation of General Requirements for Acceptance of Quality (GRAQ). DND ’s failure to freeze the design before issue of LoI and commencement of construction concurrently......