Audit Reports

No. Term used in Report Description A 1. ASWC Assam State Warehousing Corporation B 2. BOD Board of Directors C 3. C&AG Comptroller and Auditor General of India 4. CAP Covered and Plinth 5. CC Cash Credit 6. CCEA Cabinet Committee of Economic Affairs 7. CCTV Closed Circuit Television 8. CDA......

accounts of FCI for the ye ar ending March 2016 has been prepared for submission to the Government under Section 19-A of the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 197 1, as amended in 1984. The Audit was conducted in conformity with the Audi ting......

By way of example it was held that overtime allowance, though it is generally in force in all concerns is not earned by all employees of a concern. It is also earned in accordance with the terms of the contract of employment but because it may not be earned by all employees of a concern, it is......

Audit and ex-officio Member, Audit Board-IV, New Delhi Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 06 June 2017 Comptroller and Auditor General of India Compliance Audit Report on Food Corporation of India 69......

2015 and January 2016) all its Zonal Executive Directors (EDs), in respect of transfer of day end balance, to nominate an official of Assistant General Manager level as Nodal officer to monitor the bank statements of all Unit offices under their region on daily basis. Also, instructions were......

i Preface This Performance Audit Report of the Comptroller and Auditor General of India has been prepared in accordance with the Performance Audit G uidelines and the Regulations on Audit and Accounts, 2007 of the......

Various departments of the Company are headed by Group General Managers who report to Director (Finance) or Director (Refinery) based on the functions performed. The Company has a branch at Bangalore to assist in marketing activities and 1 MMTPA -Million Metric Tonne per Annum. 1 Report......

DHDT November 2012 2015-16 10 Due to low stock Crude, CDU-I shutdown and non-availability of Hydrogen due to tripping of Hydrogen General Unit - 3 New units were shut down due to non availability of feed though the Company processed crude in excess of installed capacity of the refinery. The......

Under Section 92 of the Act, Chief Municipal Office r of a Municipal Council/Nagar Parishad subject to the general control of the President, watch over the financial and executive administration of the Council and perform all the duties and exercise all the powers specially im posed or......

a tax payable by owners of bu ildings or lands situated within the city with reference to gross an nual letting value of the buildings or lands;  a general sanitary cess, for construction and maint enance of public latrines and for removal and disposal of refuse and general cleanliness of the......

speedy attendance with engines, fire-escapes and all necessary implem ents on the occasion of any alarm of fire, (c) maintenance of the said brigade generally in the state of efficiency, and (d) the submission of reports of fi res. Further, Section 358 (3) (k) of Municipalities Act 1961 envisages......

A C E This Report for the year ended March 2016 has been prepared for submission to the Governor of Madhya Pradesh under the Comptroller and Auditor General’s (Duties, Powers and Condition s of Service) Act, 1971. The Report contains significant results of the audi t of Panchayati Raj......

Six other JPs 3 diverted grants-in-aid amounting to ` 38.47 lakh for expenditure on general purposes, i.e., salary of staff and other expenditure and construction of new works. In ZP An uppur, JP Dewas and JP Jaithari, the entire grants-in-aid of ` 22.39 lakh was lying unutilised, despite lapse......

Report of the Comptroller and Auditor General of India ON LOCAL BODIES for the year ended 31 March 2016 Government of Madhya Pradesh Report No. 4 of the year 2017 Table of Contents......

Further, as per check -list issued by Chief Engineer (Headquarter -2), solvency certificate, character certificate, general security, experience certificate should be veri fied from the issuing authority. In addition, it should be e nsured that the property mentioned in solvency certificate is......

The Government did not furnish any specific reply to any of the points in this Chapter. (P K KATARIA) ALLAHABAD Principal Accountant General (G&SSA) THE Uttar Pradesh COUNTERSIGNED (SHASHI KANT SHARMA) NEW DELHI Comptroller and Auditor General of India......

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

It can be only an exception and not as a general rule. Recommendat ion : Department should issue clear guidelines to deal with single tender cases in line with prevailing best practices in road sector . 2.2.2 Publication of NITs in newspapers: The D epartment issued instructions (May 1999)......

5 Rule 4 (3) of the U.P. Building and other construction workers We lfare Cess Rules, 2009 . 6 Para 41.1 of General Condition of Contract of Model Bid ding Doc ument. Performance Audit Report on Contract Management in Road Works for the year ended 31 March 2016 28 Recommendation : The......

Deficient Tender Documents : Model Bid Document included General conditions of contracts, Special conditions of contracts, Instructions to Bidders (ITB), Bid Form, Specifications , Bill of Quantities etc. The bid issuing authorities were required to indicate the basic information such as......

The Government did not furnish any specific reply. 8.11 Insurance cover not provided by contractors Clause 13 of General Conditions of contract included in Model Bidding Document (T2) prescribed that the contractor at his cost shall provide, in the joint names of the Employer and the Contractor,......

The Commissioner of Taxes (CT) is the Head of the Department and responsible for administration of al l taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is also the......

Appendices 119 Appendix – I(A) (Reference - Paragraph 2.4.1.4) Statement showing Quantum of tax exemptions admissi ble to various units under the IP, 2008 Category Micro Small Medium and Large Mega New Seven years subject to maximum of 200 per...

1.1 Trends of Revenue Receipts CHAPTER-I: GENERAL Audit Report (Revenue Sector) for the year ended 31 March 2016 2 The above table indicates that during the year 2015 -16, the revenue raised by the State Government ( ` 12,848.05 crore) was 30 per cent of the total revenue receipts as against 31......

There are 77 SROs under 23 Districts in Assam. At t he Directorate level, the structure is organised as Inspector General of Regi stration (IGR), Additional Inspector General of Registration (Addl. IGR), Assi stant Inspector General of Registration (AIGR), Deputy Registrar and Senior Su......

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submission to the Governor of Assam under Article 151 of the Constitution of......

Mention was made, in the Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2015, Gover nment of Assam (Report No. 4 of 2015 vide Paras 4.4.10 to 4.4.13) on the theme “Collection o f Revenue from out-sourced activities in Transport Department”,......

The Court observed that the fund would not be part of general revenues of the Union, of the States or part of the Consolidated Fund of India. M inistry of Environment and Forests (MoEF) issued notification to constitute th e Compensatory Afforestation Fund Management and Planning Authority......

ABLE O CON TE NTS PARTICULARS PARAGRAPH PAGE Preface v Overview vii CHAPTER-I : GENERAL Trend of Revenue Receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department......

(Paragraph 1.9.1) OVERVIEW I. GENERAL This Report contains 38 draft paragraphs relating t o non/short levy of taxes/duties/royalty, interest and penalty etc., lo ss of revenue, irregular exemption, unfruitful expenditure and other irregul arities. It also contains a Performance Audit on......

the GoTN replied (November 2016) that the amount related to the Savings Bank i nterest earned in the said CMCDM account had been transferred to GCC General F und account and accounted for as Interest from Bank Accounts. The reply was not tenable since as per guidelines, interest from investments......

As the Municipalit y could not meet the O&M expenditure with the revenue income from water charges and water tax, the same was being met from the General Fund of the Municipality. The reply was not tenable as even after excluding t he lorry hire charges from the O & M cost, there was deficit......

E F A C E This Report for the year ended March 2016 has been prepared for submission to the Governor of Tamil Nadu under the Comptroller and Auditor General of India’s (Duties, Powers and Cond itions of Service) Act, 1971. The Report contains significant results of the audi t of the Panchayat......

The DRDPR replied (September 2016) that the renovat ion works would be taken up in both the schools using the General Fund of the Panchayat Union. However, the works were yet to commence (September 2016). (iv) Poor condition of ceiling in classrooms Joint inspection by Audit along with the......

3.5.2 Audit by Comptroller and Auditor General of India (CAG) The CAG also audits the ULBs under Section 14(2) of the CAG’s (Duties, Powers and Conditions of Service) Act, 1971. Techn ical Guidance and Support (TGS) is provided by the CAG to DLFA. Audit Reports of CAG CAG’s Audit Reports......

(Village Panchayats) BM Bituminous Macadam BPs Block Panchayats BRR Bus Route Roads BSNL Bharat Sanchar Nigam Limited CAG Comptroller and Auditor General of India CFC Central Finance Commission CI Cast Iron CMA Commissioner of Municipal Administration CMCDF Chennai Mega City Development Fund......

The literacy rate increased from 73.45 per cent in 2001 to 80. 09 per cent in 2011 . General data relating to the State is given in Appendix 1.1 .  Gross State Domestic Product (GSDP ) GSDP is the market value of all officially recognised final goods and services produced within the State in......

by the d epartmental officers from the organisations to whom grants are given and after verification, the UC s should be forwarded to the Accountant General (Accounts and Entitlements ) (AG (A&E )) within 18 months after the date of release of the grants , unless specified otherwise. It was found......

The growth rate of revenue receipts during 2014 -16 stood at 5.38 per cent , which was significantly less than that of the General Category States (15 per cent ). The growth rate of revenue receipts, which showed a decreasing trend from 21.39 per cent in 2011 -12 to 9.32 per cent during 2013......

The Appropriation Accounts are complementary to the Finance Accounts. 2.1.2 Audit of appropriation s by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under vario us grants is within the authoris ation given under the Appropriation Act s......

3.1 Excess expenditure HOME, PROHIBITION AN D EXCISE DEPARTMENT 3.1 .1 Excess payment of Value Added Tax on purchase of vehicles The Director General of Police paid Value Added Tax to a firm at 14.5 per cent during 2014 -15, as against the reduced rate of five per cent allowed for......

Total 146 Supreme Court of India Home, Prohibition & Excise Department Madras High Court including Madurai B ench Government of Tamil Nadu Registrar General of High Court Tamil Nadu Legal Services Authority Civil Courts 592 Regional Centres at Coimbatore and Madurai Criminal Courts 393 State......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Tamil Nadu (GoTN) relates to matters arising from Performance Audit of selected programmes and activities......

The Report contains significant results of the Performance Audit and compliance audit of the Departments of the Government of Tamil Nadu under the General and Social Services including Departments of Home, Prohibition & Excise, Social Welfare & Nutritious Meal Programme, Reve nue, Public,......

i TABLE OF CONTENTS Paragraph Page Preface v CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of Audited Entities 1.2 1 Authority for Audit 1.3 2 Planning and conduct of audit 1.4 3 Response to Audit 1.5 3 Audit observations of Performance...

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......