Audit Reports

The Compounded Annual Growth Rate (CAGR) of GSDP for the period 2006-07 to 2015-16 has been 14.5 per cent as against 15.8 per cent in the General Category States (GCS) of the country. The State’s literacy rate increased from 76.9 per cent (as per 2001 census) to 82.3 per cent (as per 2011......

Principal Accountant General (Accounts and Entitlements)-!, Maharashtra, Mumbai, Accountant General (Accounts and Entitlements)-!!, Maharashtra, Nagpur and Pay and Accounts Office, Mumbai within 12 months from the dates of their sanction. The Department-wise position of outstanding UCs is......

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 is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of......

annual growth rate of its Gross State Domestic Product for the period 2006-07 to 2015-16 has been 14.5 per cent as against 15.8 per cent in the General Category States of the country. During the above mentioned period, its population grew by 13.03 per cent as against 12.24 per cent in......

loans and advances and Inter-State settlement Particulars 2011-12 2012-13 2013-14 2014-15 2015-16 BE A BE A BE A BE A BE A Revenue expenditure General Services 6146 5904 7240 6649 7618 7851 8539.66 9041.58 10620.69 10408.76 Social services 11860 10477 13360 11456 15806 14282 18751.57......

As a result, the department could take up construction of only 231 Anicuts. Consequently, the department sanctioned for Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 x construction, a further 538 Anicuts during 2005-16 resulting in a total of 769......

Mantri Gram Sadak Yojana 2.3 63 PUBLIC HEALTH AND ENGINEERING DEPARTMENT “e-Works” in Public Health Engineering Department 2.4 83 Audit Report on General, Social and Economic Sectors for the year ended 31 March 2016 ii CHAPTER-III COMPLIANCE AUDIT PUBLIC HEALTH AND FAMILY WELFARE DEPARTMENT......

Report contains significant results of the performance audits and compliance audits of the Departments of the Government of Chhattisgarh under the General, Social and Economic Sectors. The instances mentioned in the Report are those, which came to notice in the course of test audit for the......

3.1.2 Organisational set-up The General Council (GC) is the policy formulation body to give overall direction and guidance to Mission and monitors and reviews its progress and performance. The National Level Executive Committee (NLEC) oversees the activities of the Mission and approves action......

APPENDIX-1.1 (Refer: Paragraph 1.7; Page-5) Statement showing outstanding Inspection Reports/Pa ragraphs (` ` ` ` in crore) General Sector Social Sector Economic Sector Year No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount......

2. The audit of expenditure by the Departments of t he State Government is conducted under Section 13 of the Comptroller an d Auditor General’s (Duties, Powers and Conditions of Service ) Act, 1971. 3. The Report contains significant results of the p erformance audit and compliance audit......

Performance Audit The findings of the Performance Audit on ICDS for t he period 2002-07 were featured in paragraph 3.2 of Comptroller and Audito r General’s Audit Report (Civil) for the year ended 31 March 2007. Major def iciencies highlighted in the Report such as failure to operationalise......

185 Table of contents iii DESCRIPTION Reference to Paragraphs Page/ Remarks 2.1.1 (i) Statement showing details of allotment and expenditure under General component in test-checked districts 2.1.9 187 (ii) Statement showing details of allotment and expenditure under SNP component in......

OVERVIEW This Report comprises three Chapters: the first Cha pter contains the financial profile of the State, planning and conduct of audit and follow-up on Audit Reports. Second Chapter of this Report deals with t he findings of three Performance...

Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2016 86 Table-2.1.2: Details of Tax Revenue Raised ( ` in crore) Sl. No. Head of revenue 2011-12 2012-13 2013-14 2014-15 2015-16 Percentage of increase (+) or decrease (-) in actual of BE Actual BE Actual BE......

Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2016 114 includes a company which is a subsidiary company of such a Government company. Further, as per sub-Section 7 of Section 143 of the Act, in case of any company covered under sub-Section (5) or......

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 the State of Uttarakhand. This Report contains......

This Report is organized into three chapters. Chapt er I deals with the social, general and economic sector, Chapter II with the Revenue sector and Chapter III deals with the social and economic sectors (Public Sector Undertaking). S ome of the major audit findings are summarized below.......

Year Department (s) ATNs pending as of 31 st March 2016 Date of presentatio n in the State Legislature Due date for receipt of ATNs Civil/Social, General and Economic Sectors (Non-PSUs) 2000-01 Medical Health & Family Welfare 01 23.06.2003 22.09.2003 Agriculture 01 Irrigation Department 01......

i Table of Contents Description Reference to Paragraph Page No. Preface v Overview vii Chapter-I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1. 1.2 1 Funds transferred directly......

Departmental officer on whose signature or counter -signature GIA bill is drawn, shall furnish the Utilis ation Certificates (UCs ) to the Accountant General on or before 30 September of the year following that to which the grant is relate d. In Chhattisgarh, a total of 4237 UCs amounting to ` 10......

At current prices, the per capita income of the State was estimated at ` 81,756 during 201 5-16. General Data relating to the State is given in Appendix 1.1 (Part -A) . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services......

Glossary (184 ) Glossary of Abbreviations Abbreviation Full Form AC Abstract Contingent AE Aggregate Expenditure AG (A & E) Accountant General (Accounts and Entitlements) ALC Assistant Labour Commissioner BCO Budget Controlling Officer BE Budget Estimates BEO Block Education Officer......

These UCs were outstanding mainly in three departments viz. General Education Department (651 UCs for ` 574.58 crore) , Urban Development Department (574 UC s for ` 2201.18 crore), and Other Rural Development Department (1284 UCs for ` 1167.79 crore). UCs were not received against the GIA bills......

 The head -wise expenditure status was provided by the Accountant General (A&E), C hhattisgarh to the State Government through Monthly Civil Accounts Statements and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Government to avoid large......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted b y the Sub -Registrar (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collect or (Stamp Duty Valuation......

iii _PREFACE _ This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 6 has been prepared for submission to the Governor of Gujarat under Article 151 of the Constitution......

Mention was made in para no.4.2 of the Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2006 about the deficiencies noticed in the CPAS. These findings included deficiencies in IT controls, absence of ac cess from CPAS to central data of......

Details of recovery in remaining cases are awaited ( October 2016). (GURVEEN SIDHU) Ahmedabad Accountant General The (Economic & Revenue Sector Audit) Gujarat Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of......

i Paragraph Page Preface iii Overview v-viii 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......

Some of the major findings are as mentioned below: I. General The total revenue receipts of the Government of Gujarat in 201 5-16 were ` 97,482.58 crore as against ` 91,977.78 crore during 201 4-15. The revenue raised by the State from tax receipts during 201 5-16 was ` 62,649.41 crore and......

The Accounts of Government companies are audited by Statutory Auditors appointed by Comptrol ler and Auditor General of India. These Accounts are also subject to supple mentary audit conducted by Comptroller and Auditor General of India. Audit of Statutory corporations is governed by their......

on Public Sector Undertakings for the year ended 31 March 2016 2 Further, as per sub-section 7 of Section 143 of the Act, the Comptroller and Auditor General of India (CAG) may, in case of any Company covered under sub-section (5) or sub-section (7) of Section 139, if he considers necessary, by an......

(including com panies deemed to be Government Companies as per the provisions of th e Companies Act) are audited by the Comptroller and Auditor General of I ndia (CAG) under the provisions of Section 139 and 143 of the Companies Act, 2013. The Accounts certified by the Statutory Auditors......

Besides, it also led to undue benefit to the suppliers to that extent. General conditions of the Notice Inviting Tender (N IT) issued by the Bihar State (Power) Holding Company Limited (BSPHCL), inter alia, stipulated that in the event of an extension order being placed on the tenderer, the......

3 Serial No.A - 8 of Appendix 3.1.2. The audit of this company was entrusted to Comptroller and A uditor General of India during the current year (December 2015 ) . CHAPTER I II ECONOMIC SECTOR (PUBLIC SECTOR UNDERTAKINGS) Audit Report for the year ended 31 March 2016 76 In addition to the......

4. 4 Response of the departments/Government towards Audit The Accountant General (AG), Sikkim conducts periodical inspection of the Government d epartments to test check the transactions and verify the maintenance of the important accounts and othe r records as prescribed in the R ules and......

This Report contains 2 5 audit paragraphs (including 1 2 general paragraphs) and three p erformance a udits . According to the existing arrangements, copies of the draft compliance audit paragraphs and draft performance audits were sent to the Secretary of the Department concerned by the......

6 Past audit coverage and Public Accounts Committee’s recommendations PA on the PDS in Sikkim featured in the Comptroller and Auditor General’s Audit Report for the year ended 31 March 2010 (Report No.2), Government of Sikkim vide Para 1.2 and was discussed in Public Accounts......

The WSPHED stated (November 2016) that the DPRs were prepared after conducting detailed survey and receipt of assurance s from the general public and the elected representative s . But the fact remained that the documents to establish the fact that detailed survey had been conducted and......

4 . The audit ha s been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

APPENDICES Appendices 67 Appendix 1.1: Part A State Profile General Data Sl. No . Particulars Figures 1 Area 7,096 sq. km Population 2 a. As per 2001 Census 5.40 lakh b. As per 2011 Census 6.11 lakh 3 a.......

of unconditional G rants - in - aid, Government reserves the right to have the accounts of the recipient body audited by the Comptroller and Auditor General of India (CAG) on their own initiative, if and when occasion demands, to satisfy themselves regarding the manner in which the affairs of the......

had been laid down. 2.1.2 Audit of appropriation by the Comptroller and Auditor General of India (CAG) seeks to ascertain whether expenditure actually incurred under various grants was within the authorisation given under the Appropriation Act and that the expenditure required to be......

1.3 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from the audit of 11 Government Dep artments and Autonomous Bodies under the Economic Sector. Compli ance Audit covers examination of the transactions relating to expendi ture of......

2.1.8.6 Extension of Time As per clause 24.10 of general conditions of contra cts (general), reasonable extension of time (EoT) was to be allowed by the of ficer competent to sanction EoT for unavoidable delays which resulted from causes which were beyond the control of the contractor.......

However, the Department was silent on recove ry of excess amount paid to the agency. Hyderabad The (LATA MALLIKARJUNA) Accountant General (Economic & Revenue Sector Audit) Andhra Pradesh and Telangana Countersigned New Delhi The (SHASHI KANT SHARMA) Comptroller and Auditor General of......

Information furnished by Chief Engineer (Projects), Adilabad; Pay and Accounts Officer, Nirmal and VLC data from Office of the Principal Ac countant General (A&E), Andhra Pradesh and Telangana)
Audit Report (Economic Sector) for the year ended March 2016

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Appendix 2.2......