MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 104 of 123, showing 10 records out of 1,225 total

30 March 2011
Financial
Bihar
Report of 2010 - Report of the Comptroller and Auditor General of India (State Finances) for the year ended 31st March 2010 Government of Bihar

In response to the Twelfth Finance Commission's recommendations, the Bihar Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Bihar Fiscal Responsibility and Budget Management (FRBM) Act, 2006. The main...

Sector:
Finance |
Science and Technology |
Information and Communication |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare
Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 6.69 MB)

of the fiscal situation In order to comply with the recommendations of the Twelfth Finance Commission (TFC), the Bihar Fiscal Responsibility and Budget Management (FRBM) Act, 2006 required the State Government to eliminate its revenue deficit by the end of the financial year 2008-09 and to............

Download Full Report (PDF 19.51 MB)
03 March 2012
Financial Performance
Assam
Report of 2011 - Financial Audit on Revenue of Government of Assam

This Report contains 28 paragraphs including three performance audits relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving revenue implication of Rs. 236.60 crore in respect of various tax and non-tax...

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Environment and Sustainable Development
Chapter 2 - Tax on Sales trade etc.
(PDF 14.07 MB)

2.2 Budget preparation --- i The Assam Budget Manual lays down that the estimates of revenue receipts should include/project the actual demand including arrears due for past years and the probability of their realisation during the year. According to the Assam Financial Rules, the Finance............

Download Full Report (PDF 38.15 MB)
03 April 2012
Financial
Chhattisgarh
Report of 2011 – Compliance, Financial and Performance Audit on State Finance of Government of Chhattisgarh

2 Chapter-I 'Finances of the State Government' and Chapter II 'Financial Management and Budgetary Control' of this Report contains audit observations on matters arising from examination of the Finance Accounts and Appropriation Accounts respectively of the State Government for the year............

Sector:
Finance
Chapter 1 - Finances of the State Government
(PDF 0.49 MB)

expenditure was 2,067 crore (41 per cent) less than the assessment made 5,019 crore) by the State Government in its Fiscal Responsibility and Budget Management Act, 2005 (FRBM Act) for the year 2010-11. Public debt receipts decreased by X 492 crore (38 per cent) and repayment of public............

Download Full Report (PDF 1.03 MB)
03 April 2012
Compliance Performance
Chhattisgarh
Report No. 3 of 2011 - Report of the comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2011 - Government of Chhattisgarh

This Report contains 28 paragraphs including three Performance Audit relating to underassessment/short levy/loss of revenue etc. involving Rs. 49.96 crore. Some of the major findings are mentioned below. The total revenue receipts of the State...

Sector:
Taxes and Duties
Chapter 2 - Commercial Taxes
(PDF 0.56 MB)

Chhattisgarh Commercial Tax Act, 1994; Chhattisgarh Professional Tax Act, 1995; and Chhatti sgarh Value Added Tax Act, 2005 2.2 Analysis of Budget preparation The Budget estimates, as per the Chhattisgarh Budgetary manual, are prepared after taking into account the revenue realised............

22 March 2013
Performance
Chhattisgarh
Report of 2011 – Performance Audit on “Assessment, Levy and Collection of Major and Minor Mineral Receipts”of Government of Chhattisgarh

2.2.2 The budget estimates, actual receipts from mining, total non-tax revenue raised by the State Government and the percentage c ontribution by the mining sector towards non-tax revenue is given in the foll owing table: (` in crore) Year Budget estimates Actual receipts Variation excess(+)/............

Sector:
Taxes and Duties
Chapter 6 - IMPLEMENTATION OF MINING RULES AND REGULATIONS
(PDF 0.06 MB)

CHAPTER-V1 IMPLEMENTATION OF THE MINING RULES AND REGULATIONS Challans not found in treasury records During test check of the mining lease case files and treasury receipts of DDMA, Raipur, we noticed (May 2011) that in two cases, royalty of ^...

Download Full Report (PDF 0.83 MB)
20 July 2011
Compliance Financial Performance
Bihar
Report No.4 - Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2010,Government of Bihar

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG of India. These accounts are also subject to supplementary audit conducted...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Information and Communication |
Social Welfare
Chapter III - Performance Review relating to- Bihar Power Generation Undertakings
(PDF 8.96 MB)

overcoming problems in operating units caused due to genetic defects, design deficiency and ageing by re-equipping, modifying, augmenting them with latest technology/systems. R&M activities are undertaken in TPS operating at Plant Load Factor (PLF) of 40 per cent and below after assessing the............

Annexures of Report No. 4 - Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2010
(PDF 6.12 MB)

Annexure -1 (Referred to in paragraph 1.7) Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2010 in respect of Government companies and Statutory corporations (Figures in column 5 (a) to <...

Download Full Report (PDF 26.98 MB)
03 April 2012
Compliance Performance
Chhattisgarh
Report of 2011 – Report of the Comptroller and Auditor General of India on Civil & Commercial of Government of Chhattisgarh

notifications and instructions issued from time to time for the implementation of State and Centrally Sponsored Schemes; (ii) Departmental budget, general financial and other subsidiary rules, departmental manual/ policies/ rules and regulations; (iii) procedure prescribed for............

Sector:
Finance |
Transport & Infrastructure |
Power & Energy
Appendices
(PDF 1.27 MB)

169) Summarised financial results of Government companies and Statutory corporations for the latest year for which accounts were finalised (Figures in column 5 (a) to (11) are 5 in crore) No. Sector & Period of Year in Net Profit (+)/ Loss (-) Turnover Impact of Paid up Accnmnlat............

Chapter 1 – Performance Audit
(PDF 1.21 MB)

notifications and instructions issued from time to time for the implementation of State and Centrally Sponsored Schemes; (ii) Departmental budget, general financial and other subsidiary rules, departmental manual/policies/ rules and regulations; (iii) procedure prescribed for monitoring............

Chapter 2 - Audit of Transactions
(PDF 0.2 MB)

An allotment of 200 crore was made in the budget for the year 2007-08 by GOCG for this purpose. This amount was withdrawn (March 2008) and kept in the Personal Deposit (PD) account by the Engineer-in-Chief for one year. In view of the decision of the Government not to construct the roads............

Download Full Report (PDF 3.48 MB)
28 March 2011
Compliance Financial
Chhattisgarh
Report of 2010 – Compliance and Financial Audit on State Finances of Government of Chhattisgarh

In response to the Twelfth Finance Commission's recommendations, the Chhattisgarh Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Chhattisgarh Fiscal Responsibility Act, 2005, with a view to ensure...

Sector:
Finance
Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 0.78 MB)

position In response to the Twelfth Finance Commission’s (TFC) recommendation, the Government of Chhattisgarh enacted its Fiscal Responsibility and Budget Management Act, 2005, with a view to ensure prudence in fiscal management and fiscal stability by progressive elimination of revenue deficit,............

Appendices
(PDF 1.13 MB)

- Appropriation for reduction of Avoidance of debt 56 Appendices Appendix -1.2 (Referred to in paragraph 1.1 at Page 1) Fiscal Responsibility and Budgetary Management (FRBM) Act, 2005 Part B The Fiscal Responsibility and Budget Management (FRBM) Act, 2005 To ensure prudence in fiscal............

Download Full Report (PDF 1.7 MB)
30 March 2012
Compliance Performance
Assam
Report of 2011 - Audit Report (Civil) of the C&AG of India for the ended 31 March 2011 Government of Assam

There were deficiencies in planning and budgeting. Flow of funds and control over programme implementation was either inadequate or insufficient. Intended benefits of the programmes contemplated through execution of immediate and short term measures were also not forthcoming. (Paragraph 3)............

Sector:
Transport & Infrastructure |
Power & Energy |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 1 - Performance Reviews
(PDF 1.84 MB)

Besides, no time frame for achieving physical targets was fixed. Plan proposals were unrealistic with large variations between the budget proposal and allocation of funds on the one hand and allocation and release of funds on the other hand. In the absence of reliable data with inputs............

Appendices
(PDF 0.71 MB)

Appendices Appendix-1.1 (Reference to paragraph 1.1.8.1.) District-wise cases of land acquisition for public purposes without observing provisions of Land Acquisition Act 1894 District LA case No. Requiring Area Purpose of acquisition Date of...

Overview
(PDF 0.09 MB)

There were deficiencies in planning and budgeting. Flow of funds and control over programme implementation was either inadequate or insufficient Intended benefits of the programmes contemplated through execution of immediate and short term measures were also not forthcoming. (Paragraph 3)............

Download Full Report (PDF 3.24 MB)
23 July 2010
Financial
Bihar
Report of 2009 - Report of the Comptroller and Auditor General of India (State Finances) for the year ended 31st March 2009 Government of Bihar

Summary Background In response to the Twelfth Finance Commission’s recommendations, the Bihar Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Bihar Fiscal Responsibility and Budget Management Act, 2006 with a view to ensure prudence in fiscal............

Sector:
Finance |
Industry and Commerce |
Science and Technology |
Information and Communication |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 1 - Finances of the State Government
(PDF 0.36 MB)

1.1.2 Review of the fiscal situation As per the Bihar Fiscal Resposibility and Budget Management (FRBM) Act 2006, in line with the recommendations of the Twelfth Finance Commission, (TFC), the State Government was to eliminate the revenue deficit by the end of 2008-09 and reduce the fiscal............

Download Full Report (PDF 0.62 MB)