Audit Reports

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......

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......