Audit Reports

i Preface Preface Preface Preface The Performance Audit Report has been prepared unde r the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1984. The audit has been carried out in line with the Regulations on......

Funds were managed in contravention to codal provisions. Inspection and monitoring was found inadequate at all levels. General Administration Department 3.2 Improper management of shopping halls The General Administration Department leased 153 shops/ shop cum residences with 66,610.703 square......

on RMSA framed by GoI;  Annual Work Plans & Budget and Annual Action Plans of OMSM;  Orissa Budget Manual, Orissa Treasury Code and Oris sa General Financial Rules;  Odisha Public Works Department Code; and  Instructions and orders issued by the GoI and State Government. 2.1.5 Scope......

1954 920 1039 52% 444 472 12 CO-OPERATION 1563 2300 1481 261 1631 411 1493 1100 60% 1106 586 13 S D&TE DEPT 464 0 655 698 444 102 271 73% NA NA 14 GENERAL ADMINIS TRATION 2690 1153 1597 1326 860 5828 674 3596 33% 1521 1400 15 PARLIAMENTARY AFFAIRS 608 0 631 129 623 275 628 132 82% 126 116 16......

Allotment DBA Database Administrator DC Development Commissioner DDO Drawing and Disbursing Officer DEO District Education Officer DGP Director General of Police DGS&D Director General of Supplies and Disposal DPC District Project Co-ordinator DPMU District Planning and Monitoring Unit DPR......

System 2.2 20-44 Chapter III : Compliance Audit Planning and Convergence Department Implementation of Biju Kandhamal O Gajapati Yojana 3.1 45-54 General Administration Department Improper management of shopping halls 3.2 54-59 Avoidable extra expenditure of ` 1.28 crore on procurement of......

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

Social Just ice Department, Director of Panchayats , Office of the Labour Commissioner, Land Revenue Commissioner, District Collectors, Post Master General, selected Municipalities and GPs. A structured questionnaire was designed and administered on a sample of the targeted population to elicit......

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....