Audit Reports

The State’s literacy rate increased from 62.56 per cent (2001) to 74.43 per cent (as per 2011 census). General data relating to the State is given in Appendix 1.1 (Part-D) . Gross State Domestic Product Gross State Domestic Product (GSDP) is the market v alue of all officially recognised......

26.40 (25) 58.95 (43) 53.29 (30) 74.59 (34) 54.30 (31) Capital-Voted 5. 19 – Secretariat General Services, Public Works, etc. 59.53 (65) 68.00 (58) 79.23 (42) 95.11 (57) 39.66 (27) 6. 29- Urban Development, Capital Outlay on Housing, etc. 24.48 (20) 231.75 (92) 244.77 (69) 147.60 (72) 136.79......

Grantee Institutions receiving Grants-in-aid from Government are require d to furnish Utilisation Certificates (UCs) to the Accountant General (Accou nts & Entitlement) countersigned by the disbursing authority after thorough verifica tion. The purpose for which the Grant-in-aid were utilised......

analysed reduction of market value by District Registrars (DR) and had not specified any criteria for selection of DR orders for review by Inspector General of Registration and Commissioner for Stamps (IGRCS). (Paragraph 3.4.10) DSR had not instituted a mechanism for detection of suppression of......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2016 Government of Karnataka Report No.5 of the year 2016 i TABLE OF CONTENTS Paragraph......

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

analysed reduction of market value by District Registrars (DR) and had not specified any criteria for selection of DR orders for review by Inspector General of Registration and Commissioner for Stamps (IGRCS). (Paragraph 3.4.10) DSR had not instituted a mechanism for detection of suppression of......

were available in the Laboratory during the years 2011 - 12 to 2015 -16 WATER/SOLIDS/SOIL/SLUDGE ANALYSIS A Physical tests 10 10 B Inorganic tests General & non -metallic 13 13 Trace Metals 15 15 C Organic tests (general and trace organics) 5 5 D Micro -biological tests 4 4 E Toxicological......

Allahabad, Ghaziabad, Kanpur, Luck now, NOIDA and Varanasi was generally very high ranging from 87 to 347 microgram per cubic metre as compared to the standard of 60 microgram per cubic metre . UPPCB failed to take adequate measures in this regard. It could not monitor and ensure 100 per cent......

The Audit has been conducted in conformity with the Auditing Standards issued b y the Comptroller and Aud itor General of......

OVERVIEW Overview vii Overview This Report of the Comptroller and Auditor General of India on Economic Sector, Government of Uttar Pradesh for the year ended 31 March 2016 includes report on Performance Audit of......

The clause (iv) of section 3.2 of Article 3 of the General Conditions annexed with Loan Agreement provided that “If the loan or different components of the loan disbursed under the agreement was/were not used by the borrower within a period of six months from the date of release due to any......

Plan Total Revenue Receipts 1,93,421.60 2,27,075.94 Revenue Expenditure 1,71,027.32 1,69,484.63 43,251.32 2,12,735.95 Tax Revenue 74,172.42 81,106.26 General Services 64,305.73 72,205.73 22.19 72,227.92 Non -Tax Revenue 19,934.80 23,134.65 Social Services 60,905.78 46,437.20 36,049.26 82,486.46......

officers concerned should obtain Utili sation Certificates (UCs) from grantees which after verification should be forwarded to th e Accountant General (A&E). Non -submission of UCs makes it difficult to ensure that the funds released have been ut ili sed for intended purposes. The position......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into social services, economic serv ices and general services. Broadly, the social and economic services constitute development expenditure, while expenditure on general services is treated as......

2.1.2 Audit of Appropriations by the Comptroller and Auditor General of India s eeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

on 31.3.2016 (in `) 1 B.O.B., Nar ahi Branch 08700100018403 Capital Joint 9.10.2014 31.03.2016 6,81 ,87 ,653 2 B.O.B., Narahi Branch 08700100016693 General Joint 13.03.2014 31.03.2016 39 ,54,27 ,156 3 Canara Bank, Hazratganj 0363101028088 NPEGEL Joint 22.07.2005 31.03.2016 1,36 ,09 ,250 4 Ca......

GoI releases grants -in-aid under general category, Special Component Plan for Scheduled Castes ( Grant 83 ) and Special Component Plan for Scheduled Tribes ( Grant 81 ) for implementation of SSA/RTE Act . The y ear -wise position of outlay approved by PAB and funds rel eased thereagainst by GoI,......

-16 Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General services 52,787.37 52,946.92 62,175.69 59,906.72 64,697.36 61,983.49 74,325.18 64,305.73 80,923.25 72,227.92 Social services 51,259.27......

ix OVERVIEW This Report of the Comptroller and Auditor General of India on General and Social Sector for the year ending 31 March 2016 includes one Performance Audit ( ‘Right of Children to Free and......

i Table of Contents Particulars Reference to Paragraph No. Page No. Preface vii Overview ix Chapter 1 Introduction Budget Profile 1.1 01 Application of resources of the State Government 1.2 01 Persistent Savings 1.3 02 Grants -in-aid from Governmen...

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Uttar Pradesh under the General and Social Sector Services/Economic Services including Departments of Agriculture, Backward Class Welfare, Basic Education, Home,......

The Inspector General (Registration) (IGR) is the head of the Sta mps and Registration Department (Department) who is empowered with the t ask of superintendence and administration of registration work. He is assi sted by 96 Assistant Inspector Generals (AIGs) at the district level and 354......

IG Additional Inspector General, Registration ADM (FR) Additional District Magistrate Finance and Revenue AIG Assistant Inspector General ARs Audit Reports ARTOs Assistant Regional Transport Officers ATNs Action Taken Notes BE Budget Estimates BG Bank Guarantee Bhumidhar Person having free hold......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2016 has been prepared for submission t o the Governor of Uttar Pradesh under Article 151 of the......

setup 6.2 Internal Audit Wing Internal Audit Wing (IAW) of an organization of a v ital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organization to assure its elf that the prescribed systems are functioning......

Some of the major findings are mentioned below: I. General The total receipts of the Government of Uttar Prade sh for the year 2015-16 were ` 2,27,075.94 crore against ` 1,93,421.60 crore during 2014-15. The revenue raised by the State Government amounted to ` 1,04,240.91 crore comprising......

Table of Contents i TABLE OF CONTENTS Particulars Reference to Paragraph (s) Preface v Overview vii CHAPTER – I: GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessment 1.3 6 Evasion of tax detected by the Departments......

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

Chief Architect Board of Directors Chairman Assistant Controller of Accounts Project Managers (Electrical) (26 units) Financial Advisor Additional General Manager (Contract) Additional General Manager (Technical) Additional General Managers (Electrical) (4 Zones) Managing Director Additional......

Moreover, the Management had not yet (Octobe r 2016) carried 13 General packet radio servi ce. 14 Subscriber identity module. 15 Unit Testing, Integration Testing, Increment al Integration Testing, System Testing, Pre -Production Testing, Regression Testing, Performance Testing, Load......

Government companies (including companies under Section 139 (5) and 139 (7) of the Companies Act , 2013 ) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of section 143 (6) of the Companies Act , 2013 . The accounts certified by the Statutory Auditors......

The per -capita income of the state stands at `1,45,799 against the country average of `93,231 (As of March 2016 –Economic Survey 2015 -16 ). 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 recognized......

2013) impressing upon the heads of departments, the dangers involved in not getting the UCs and requesting them to furnish the same to the Accountant General expeditiously. Subsequent to the circular, ther e was an improvement in t he submission of UCs . Report on State Finances for the year ended......

was provided in Grant No.29 under 2049 - Interest payments for payment of interest on compensation bonds instead of under 2075 – Miscellaneous General Services contrary to the instruction contained in note (1) below 2049 in the LMMH .  In the S upplementary Estimate -I (Grant No.3) , a......

No Abbreviation Full Form 1 AC Bill Abstract Contingent Bill 2 ADRC Alternate Dispute Resolution Centre 3 AG (A&E) Accountant General (Accounts and Entitlement) 4 ALM Asset Liability Monitoring 5 ATR Action Taken Report 6 BCR Balance from Current Revenue 7 BBC Bangalore Bio innovation Centre 8......

130 1.7 Financial position of departmentally managed Commercial/Quasi Commercial undertakings 139 1.8 Detailed Loan accounts maintained by Accountant General (A&E) 140 1.9 Summarized financial position of the Government of Karnataka as on 31 March 2016 141 1.10 NABARD – RIDF Loans – Delayed......

u r e Expenditure under social and economic sector registered growths of 18 and 13 per cent respectively over the previous year, while the g rowth in general services was 9 per cent . The share of plan expenditure in total revenue expenditure increased from `33,831 crore in 2014 -15 to `40, 009......

1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C& AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C& AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

Department is in overall control of the Fire and Rescue Department at the Government level, the administrative powers are vested with the Director General of Fire and Rescue, Home Guard and Civil Defence (DG). 5.1.2 Scope and coverage of Audit We had conducted the Performance Audit of......

4.2 Organisational set up The Registrar General is the Chief Administrative Officer of the High Court. He occupies in the office of the High Court, a position analogous to that of Chief Secretary to Government in the State. The Law Department oversees the activities of the KELSA . The Director......

v 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 Kerala under Article 151 of the Constitution......

1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Principal Accountant General ( General and Social Sector Audit ) 1.4 3 Planning and conduct of Audit 1.5 3 Significant Audit Observations 1.6 3 Lack of responsiveness of......

No . Department 2011 -12 2012 -13 2013 -14 2014 -15 Total 1 General Education - - 1 1 2 2 Health and Family Welfare - - 4 1 5 3 Health and Family Welfare , Higher Education - - 1 - 1 4 Higher Education - - - 2 2 5 Home - 1 - - 1 6 Housing - - 1 - 1 7 Local Self Government - - - 1 1 8 Scheduled......

and utilisation of financial assistance (` in crore) Year GOK Grant (NP) GOK Grant (P) Other Grant from GOK (P) Plan Grant from UGC Examination Fees, General Receipts Fees from Self Financing Institutions Total Receipts Expenditure - Non -Plan Expenditure -Plan Total Expenditure 2011 -12 37.18......

(UCs) should be obtained by the depart mental officers from the grantees and, after verification, these should be forwarded to th e Accountant General (Accounts and Entitlements) within 12 months from the date of the ir sanction unless specified otherwise. 542 UCs amounting to ` 6,56.87......

63 Appendix-1 State Profile Paragraph 1.1 (Reference: Profile of Uttarakhand; Page 1) A. General Data*: B: Financial Data CAGR Particulars Figures (in per cent) CAGR 2006-07 to 2014-15 2011-12 to 2014-15 2014-15 to 2015-16 For......

ons ( ` `` ` in crore) Receipts 2014-15 2015-16 Disbursements 2014-15 2015-16 Non-Plan Plan Total Section-A: Revenue Tax revenue 8,338.47 9,377.79 General services 7,402.28 8,381.91 28.07 8,409.98 Non-tax revenue 1,110.44 1,219.66 Social services 9,223.69 5,537.15 4,389.54 9,926.69 Share of......

officers did not submit 293 Utiliz ation Certificates, in respect of the grants of ` 3,48.92 crore given for specific purposes, to the Accountant General (A&E), Uttarakhand till March 2016. In the absence of these certificates, it could not be ascertained whether the recipients had utilized......