Audit Reports

Report No. 30 of 2016 59 mandatorily taken up at the level of Deputy General Managers (DGMs) with the Turn Key Firms (TKFs). The DGMs were to send copies of the minutes of Fortnightly Meetings to the General Managers, Execu tive Director (Tech) and Managing Director. Further, the TKFs were......

iii his Report of the Comptroller and Auditor General o f India has been prepared for submission to the President of India under Article 151 of the Constitution of India for being laid before......

2. Ministry may ensure that Utilisation Certificates are submitted by the concerned Utilities as per timelines prescribed in the General Financial Rules. 3. Ministry should consider evolving a mechanism of reporting of achievement of milestones vis-à-vis targets by state utilities along with......

A performance audit of the APDRP was conducted by t he Comptroller and Auditor General of India (CAG) and the Report (Report no. 1 6 of 2007) was considered by the Public Accounts Committee (PAC). The PAC gave its r ecommendations regarding the scheme in its 77 th report (of the 14 th Lok......

Reports (DPR), Quadripartite Agree ments (QA) and Memorandum of Agreements (MoA) with State Electricity Boards ( SEB);  Electricity Act, 2003;  General Financial Rules, 2005 (GFR); 2 Chapter Audit Methodology Restructured Accelerated Power Development and Reforms Programme 8  Methodology......

2. Ministry may ensure that Utilisation Certificates a re submitted by the concerned Utilities as per timelines prescribed in the General Financial......

 Chhattisgarh : Out of 8,165 General Packet Radio Service (GPRS) modems installed under Part A, only 5,733 were communicating energy data compelling the Utility to fill the gaps in the energy data through manual entries.  Himachal Pradesh : 628 PTR/ feeder/ DTR meters were not......

As per clause 7.13.15 of tender documents (Section III: General Conditions of Contract), C-DAC was supposed to have knowledge of the site and its surroundings and to have satisfied itself with the physical and climatic conditions, the quantities and nature of the works, risks, contingencies and......

Report No. 29 of 2016 CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General (C&AG) of India relates to matters arising from Compliance Audit of the financial transactions of the Ministry of Communications and......

This Report of the Comptroller and Auditor General of India contains significant results of Compliance Audit of the Mini stry of Communications and Information Technology and the Departments/Public Sector Undertakings under the Mi nistry conducted under the provisions of C&AG’s (DPC) Act,......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia. Audit wishes to acknowledge the cooperation receive d from the Department of Revenue - Central Board of Direct Tax es at each stage of the audit......

the Act/Rules/Circulars /Instructions; (b) adequate internal control mechanism exists for monitoring the allowance of deduction under section 80IA in general and specifi c circumstances; (c) there are lacuna/ambiguities in the provision o f the Act in the administration of the policy relating to......

Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit Findings 2.1.9. The audit findings are discussed in succeeding paragraphs. Status of NJY 2.1.10. Based on the results of pilot study at Malur, the GoK......

by an order, cause test audit to be conducted 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......

6.4.1.6 Audit Objectives The objectives of the audit were to examine: 1. The adequacy of IT General Controls to ensure efficient and effective functioning of the IT Systems 7; 2. The adequacy of Application Controls to ensure data integrity and mapping of business rules into the system; and......

The Inspector General of Registration and Commissioner of Stamps (IGR&CS) is the head of the Department of Stamps and Registration who is empowered with the task of superintendence and administration of registration work. There are 34 District Registrar (DR) offices and 248 Sub-Registrar Offices......

It is headed by an Accounts Officer on deputation from the Office of the Principal Accountant General (Accounts & Entitlements) under the overall control of the Commissioner. As per the information furnished by the Department, out of 109 offices due for audit during 2014-15, only five (5.59 per......

Replies in the remaining cases are awaited (November 2015). ( Bijit Kumar Mukherjee ) Bengaluru Accountant General The (Economic and Revenue Sector Audit) Karnataka Countersigned New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of......

i    TABLE OF CONTENTS   Paragraph Page Preface v Overview vii-ix CHAPTER-I : General Trend of Revenue Receipts 1.1 1-2 Analysis of arrears of revenue 1.2 2-3 Evasion of tax detected by the department 1.3 3 Pendency of refund......

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

involving ` 337.65 crore. Some of the major findings are mentioned below: [ I General Total revenue receipts of the State Government for the year 2014-15 amounted to ` 1,04,142.15 crore against ` 89,542.53 crore for the previous year. 72 per cent of this was raised by the State through tax......

Second instalment of LTT 21 amounting designed for off-highway operations in mining, industrial undertaking, irrigation and general construction but modified and manufactured with “on or off” highway capabilities”. 19 Sale value of 3870 two wheelers was taken at ` 30,000 per vehicle and......

processes which would cause material impairment to the health of the person engaged in or connected therewith or result in the pollution of the general environment 31 Audit Report (G&SS) for the year ended March 2015 prescribed under the Act were not adequately enforced by the Directorate as......

 Chapter 1 Introduction Chapter I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising from Performance Audit of selected programmes and activities and......

and hist\fri\bal pla\bes 3.3 53-64 Management \ff Antiquities 3.4 64-68 Home Department Implementati\fn \ff C\fastal Se\burity S\bheme 3.5 68-75 General Administration Department N\fn-evi\bti\fn \ff unauth\frised \f\b\bupants fr\fm G\fvernm ent quarters and n\fn-realisati\fn \ff rent 3.6......

Committee DC Director of Culture DCCB District Central Co-operative Bank DCG District Crisis Group DCPU District Child Protection Unit DGP Director General of Police DIC District Industries Centre DLPC District Level Procurement Committee DLSCC District Level Security Co-ordination Committ ee DM......

 Chapter II Performance Audit Chapter II Performance Audit This chapter contains the findings of Performance Audit on Procurement of paddy, milling and supply of custom milled rice. Food Supplies and Consumer Welfare Department 2.1 Procurement of ...

Appendices 85 Appendix 2.1.1 (Refer Paragraph 2.1.5) Statement showing the list of sampled CSO-cum-DMs a nd societies covered under Audit Sl. No. Sample units Sample societies in sample units 1. CSO cum DM, Bargarh 1. Chadeigaon 2. Keshaipali 3....

CHAPTER I GENERAL 1.1 Trend of Revenue Receipts 1.1.1 The t ax and non -tax revenue raised by Government of Odisha during the year 201 4-15, the State’s......

The Inspector General of Registration (IGR) is the head of the Revenue Department who is empowered with the task of superintende nce and administration of registration work. He is assisted by one Joint Inspector General (JIG), three Deputy Inspector s General (DIGs), 30 District Regis trars......

of Mines DEITY Department of Electronics and Information Technology DEl District Excise Office DIC District Industries Centre DI d Deputy Inspector General DMl Director of Mines, Odisha DSo District Sub -Registrar B A C D Audit Report (Revenue Sector) for the year ended March 201 5 102 DTH......

v P R E F A C E Thi s Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to the Governor of Odish a under Article 151 of the Constitution......

i TABLE OF CONTENTS Reference to Paragraph Page Preface -- v Overview -- vii to x CHAPTER I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 5 Evasion of Tax 1.4 5 Pendency of refund......

Some of the major findings are mentioned below: I General The total revenue receipts of the Government for the year 2014 -15 amounted to ` 56,997.88 crore against ` 48,946.85 crore in the previous year. Of this, 48.95 per cent was r aised by the State through tax revenue ( ` 19,828.29 crore)......

Although a similar observation was made in paragraph 3.5.8 of the Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2014, such irregularity still persisted. In reply, the EC stated (July 2014) that the compliance would be submitted later on.......

Four Departments viz. Commerce and Industries (C&I) Department, Finance Department, Land and Land Reforms (L&LR) Department and the General Administration Department are associated with the assessment, levy and collection of mining receipts. All Departments are headed either by an......

Tax DCCT Deputy Commissioner of Commercial Taxes DCPT Deputy Commissioner of Profession Tax DCT Directorate of Commercial Taxes DIGR Deputy Inspector General of Registration DL&LRO District Land and Land Reforms Officer DLR&S Director of Land Records and Surveys DSR District Sub-Registrar EC......

However, Departments relating to Economic Sector as well as General and Social Sector are excluded and covered in separate reports. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2013-14 as well as those which came to notice in......

The Inspector General of Registration (IGR) is the head of the Directorate of Registration and Stamp Revenue under the Finance (Revenue) Department who is empowered with the task of superintendence and administration of registration work. He is assisted by 11 Deputy Inspectors General of......

TABLE OF CONTENTS Reference to Paragraph Page PREFACE v OVERVIEW vii CHAPTER I I GENERAL Li Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 4 Evasion of tax detected by the......

OVERVIEW I. General This Report contains 37 paragraphs including two Performance Audits relating to under-assessment/ non-realisation/ loss of revenue etc.......

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Services of general insurance provided to Government was also exempted from the taxable list. " South Kolkata Health, Kolkata, Central Kolkata Health, Bidhannagar, Bardhaman, North Kolkata Health, Paschim Medinipur, West Kolkata, Jalpaiguri, Darjeeling, Malda Electrical Divisions 74 Teesta......

However, other departments have been excluded and covered in related reports on General and Social Sector and Revenue Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2014-15, as well as those which had come to notice in......

BIS Bureau of Indian Standards BM Bituminous Macadam CAA Coastal Aquaculture Authority CAD Consumer Affairs Department CAG Comptroller and Auditor General CBR California Bearing Ratio CE Chief Engineer CEO Chief Executive Officer CIFRI Central Inland Fisheries Research Institute CLM Controller......