Audit Reports

iii PREFACE 1. This Report of the Comptroller and Auditor General of India for the year ended March 2016 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

BENGALURU (BIJIT KUMAR MUKHERJEE) THE Accountant General (Economic & Revenue Sector Audit) COUNTERSIGNED NEW DELHI (SHASHI KANT SHARMA) THE Comptroller and Auditor General of......

As no Departmental study / data was available in this regard, the study on these changes was entrusted by the Office of the Accountant General, (Economic and Revenue Sector Audit), Bengaluru, Karnataka to Centre for Ecological Sciences, IISc, for analysing the satellite data. 3.1.1 Method of......

Reasons for the year-on-year fluctuations in the incidences, though generally showing an increasing trend, need to be further investigated and analysed. The increase in crop depredation can be attributed to the failure on the Department front, in maintaining the EPTs and solar fences......

Report o f the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 201 6 Government of Karnataka Report No. 4 of the year 201 7 i Particulars......

by an order, cause test audit to be condu cted of the accounts of such Company and the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 shall apply to the report of such test Audit . Thus , a Government Company or any......

The accounts of Government Companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of I ndia (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......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules stipulate s that for grants released during a year for specific purposes, Utilisation Certificates (UCs) should be obtained b y the Department al officers from the grantees within 12 months of the closure......

APPENDICES 47 Appendix 1.1 (Reference: Page 1) Part A: Profile of Union Territory of Puducherry I. General Data Sl.No. Particulars Figures 1 Area 490 sq.km . 2 Population a. As per 2001 Census 9.74 lakh b. 2011 Census 12.48 lakh 3(a) Density of......

The Appropriation Accounts are complementary to the Finance Accounts. 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants was within the authorisation given under the Appropriation Acts......

The pendency ranged from o ne to more than nine years. Twenty four Autonomous Bodies/Authorities did not submit to Accountant General (Audit ) their annual accounts due for the period upto 2014 -15 as of March 2016. Fifteen Autonomous Bodies/Authorities had not submitted their accou nts......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report  This Report of the Comptroller and Auditor General of India (C&AG) o n Government of the Union Territory of Puducherry relates to matters arising from Performance Audit of selected prog......

Against 3 3 infrastructure works, 2 3 works were completed while remaining 10 were yet to be com pleted . The Society in connivance with the General Hospital (GH) had misrepresented facts on actual bed strength to MCI f or obtaining annual renewals. The Society had passed a resolution with......

Further, as per sub -Section 7 of Sec tion 143 of the Act, the Comptroller and Auditor General of India (C &AG) may, in case of any Company covered under sub -Section (5) or sub -Section (7) of Section 139, if considered necessary, by an order, cause test audit to be conducted of the accounts......

, Rajiv Gandhi Government Women and Chil dren Hospital d epends on the validity of licence of the mother Blood bank i.e., Indira Gandhi Government General Hospital, Puducherry Chapter III – Compliance Audit 65 respective licence s. In the PAC meeting (February 2009), the Department had stated......

ATNs : Action Taken Notes AYUSH : Ayurveda, Yoga and N aturopathy, Unani, Siddha and Homeopathy BC : Backward Class C&AG : Comptroller and Auditor General of India CTD : Commercial Taxes Department CCR : Central Control Room CCT : Commissioner of Commercial Taxes CCTV : Closed Circuit......

signifi cant results of the Performance Audit and Compliance Audit of the Departments of the Government of Union Territory of Puducherry under the General, Social and Economic (including Revenue) services including Departments of Adi -Dravidar Welfare, Commercial T axes, Health and Family......

The State Government entrusted (May 2010) the audit of accounts of all ULBs except NACs to the Comptroller and Auditor General of India (CAG) under Section 14(2) of CAG’s Duties, P owers and Conditions of Service (DPC) Act, 1971 with effect from the financial year 2008 -09 , and under......

lakh as at the end of March 2016 in their annual accounts resulting in concealment of facts and submission of incorrect accounts to the Accountant General and higher authorities. Monitoring and evaluation were not adequate as the Monitoring Cell and Investigation Unit was yet to be set up. None......

The Inspector General of Registration and Commissioner of Stamps had not transferred the required additional stamp duty for the year 2015 -16 to Taluk Panchayats . The additional stamp duty o f `40.08 crore for the year 2014 -15 (including the revalidated additional stamp duty of `0.41 crore......

accounts in Zilla Panchayats and Taluk Panchayats The KPR Act, 1993 stipulates that the annual accounts were to be prepared and got approved by the General Body of the PRIs within three months from the closure of the financial year and were to be forwarded to the Accountant General/ Principal......

Government of India (GoI) had entrusted the responsibility of prescribing appropriate accounting formats for the ULBs to the Comptroller and Auditor General of India (CAG). The Ministry of Urban Development, GoI has developed the National Municipal Accounts Manual (NMAM) as recommended by the......

Report of the Comptroller and Auditor General of India on Local Bodies For the year ended March 2016 Government of Karnataka Report No. 5 of the year 2017 i Table of Contents Paragraph......

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

The State Government entrusted (May 2010) the audit of accounts of all ULBs except NACs to the Comptroller and Auditor General of India (CAG) under Section 14 (2) of CAG’s D uties, Powers and Conditions of Service (DPC) Act, 1971 with effect from 2008 -09 and under Technical Guidance and......

3.10 Irregular sanction of detailed building plans Bangalore Development Authority (BDA) failed to consider the General Power of Attorney that empowered the developer to develop and sell, lease or mortgage his share of land before sanctioning detailed building plans for a Golf Course with 460......

About this report 1.1 1 Auditee profile 1.2 1 Authority for conducting Audit 1.3 2 Organisational structure of the Office of the Principal Accountant General(G&SSA), Karnataka, Bengaluru 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Performance audit of programme......

Preface 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 Karnataka under Article 151 of the......

On receipt of the resolution, the Board examines in general, the feasibility of implementing the scheme and in particular the financial capacity of the local authority concerned. On such examination, if the Board is satisfied about the feasibility of the scheme, it forward s the project report......

93 Report No.2 of the year 2017 Appendix-1.2 (Reference: Paragraph -1.7.3, Page -9) Details of Departmental Notes pending as of 31.12.2016 (Excluding General and Statistical Paragraphs) Sl. No. Department 96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11......

1 Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from the Compliance Audit of Government departments and autonomous bodies under Economic Sector.......

Food Security – Public Distribution System/Civil Supplies, Rural Development & Panchayat Raj are excluded and covered in the Report on the General and Social Services. 3. The instances mentioned in this Report are among those which came to notice in the course of test audit for the year......

1 – Introduction About this report 1.1 1 Auditee Profile 1.2 1 Authority for A udit 1.3 2 Organisational structure of the Office of the Accountant General (E&RSA), Karnataka 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Responsiveness of Government to Audit 1.7......

(iv) Excess collection of beneficiary contribution As per the general conditions of the guidelines, all incidental expenditure including inputs and other expendable items required for installing the plants has to be borne by the agency.  Incidental expenses being the cost of cow -dung (......

urban road transport, we selected 41 pac kages for detailed scrutiny using Systematic Sampling methodology as detailed in Appendix X and conducted a general check in respect of components B, C and D taken up under the Project. An Exit Conference was conducted in March 2017 with the Secretary,......

I II Surrender of funds during 2015 -16 (Reference: Paragraph 2.1.1.1, Page 1 0) Major head Function Budget Provision (`) Surrender (`) Net (`) 2202 General Education 76492000 51538000 24954000 2210 Medical and Public Health 68262000 0 68262000 2217 Urban Development 1108000000 1100000000 8000000......

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

arising from supplementary audit under the scheme of providing Technical Guidance and Supervision (TGS) arrangement by the Comptroller and A uditor General of India. Chapter III and IV contains three performance/compliance audits and six individual compliance audit paragraphs. Copies of draft......

I – Organisation, Devolution and Accountability Framework of LSGIs 3 Local Self -Government Depar tment (LSGD) of Government is empowered to issue general guidelines to LSGIs in accordance with the National and State policies. The President/Chairperson/Mayor is the Chief Executive Head of Grama......

KFC was represented by Deputy General Manager, KSIDC by Deputy Manager and KINFRA by Manager (Technical). The findings of the Performance Audit were issued to GoK and the PSUs in October 2016. Audit findings were also discussed with Special Secretary, Industries Department, GoK and Senior......

GoK replied (August 2016) that the equip ment meant for a Container Tran shipment Port were generally imported and not indigenously develope d by Indian m anufacturers. Even if manufactured indigenously, it would involve significant foreign exchange component. As such , AECOM had also taken......

Corporations for the year ended 31 March 2016 and has been prepared for submission to the Government of Kerala under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government companies (including......

(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 S ection 619 of the Companies Act, 1956 and Sections 139 and 143 of the Companies Act, 2013 (Act).......

8 73-74 Mapping of business rules 2.3.9 74 -80 General IT controls 2.3.10 80 -82 Application controls 2.3 .11 82 -84 Table of contents iii Particulars Reference to Paragraph Page(s) Generation of reports 2.3. 12 84 -85 Conclusion … 85 Recommendation … 85 CHAPTER II I COMPLIANCE AUDIT......

5 Meghalaya Electronics Development Corporation Lim ited. Audit Report for the year ended 31 March 2016 on Social, Economic, General and Economic (PSUs) Sectors 100 4.1.2 Accountability framework The audit of the financial statements of a company in respect of financial years commencing on or......

Aided 5,000 Total 2,40,000 (Reference: Paragraph 1.2.8.8 (i)) Audit Report for the year ended 31 March 2016 on Social, Economic, General and Economic (PSUs) Sectors 162 Appendix – 1.3.1 The lists of offices / units/ hospitals, etc. selected for ‘Performance Audit of NRHM’ (Reference:......

95 CHAPTER III : GENERAL SECTOR 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2016 deals with the findings on audit of the State......

vii EXECUTIVE SUMMARY This Report contains chapters on Social, Economic, General and Economic (PSUs) Sectors comprising three performance audits and nin e compliance audit paragraphs which includes compliance audit of the......

did not submit suo motu explanatory notes on 18 paragraphs and five Performance Audits (PAs) included in the Audit Repo rts (Social, Economic, General and Economic (PSUs) Sectors) for the years 2011-12 to 2014-15, details of which are given below: 5.2 Response of the departments to the......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Meghalaya under Article 151 of the Constitution of India. The Report contains......

Audit Report for the year ended 31 March 2016 on Social, Economic, General and Economic (PSUs) Sectors 90 C OMPLIANCE A UDIT PARAGRAPHS FISHERIES DEPARTMENT 2.2 Unfruitful expenditure Injudicious decision of the Fisheries Department to allot the work to MeECL and failure to monitor the......

2.1 Introduction 89 2.2 Unfruitful expenditure (Fisheries Department) 90 2.3 Wasteful expenditure ( Public Works Department) 92 CHAPTER III – GENERAL SECTOR 3.1 Introduction 95 3.2 Avoidable interest payment (District Council Affairs Department) 96 CHAPTER IV – ECONOMIC SECTOR (PUBLIC......