Audit Reports

This Report of the Comptroller and A uditor General of India for the year ended March 2015 has been prepared for submission to the Governor of Assam under Article 151 (2) of the C onstitution of India for being laid before the State Legislature. 2. The Report covering the period 2010-15 c......

Guwahati Dated : (C H Kharshiing) Pr. Accountant General (Audit), Assam Countersigned New Delhi Dated : (SHASHI KANT SHARMA) Comptroller and Auditor General of......

Besi des, media reports also suggested increase in the pollution levels, adversely affecting the general public. In order to examine the level of environmental degradation and the role of the Pollution Control Board, Assam (PCBA) in mainta ining a balance between developmental activities and......

An advertisement was also put out in local newspapers a nd the website of the office of the Accountant General calling for public comments on the subject. Responses to the advertisement, Study Reports of different institutions/Scholars and of various implementing agencies of the......

Substances that are generally r ecognised as air pollutants include Suspended Particulate Matter (SPM), Respirable Suspended Particulate Matter (RSPM), Sulphur Dioxide (SO 2), Nitrogen Oxide (NO 2), Carbon Monoxide (CO), Carbon Dioxide (CO 2), Methane and Ozone Depleting substances such as......

Awareness Campaigns should be initiate d by the PCBA in schools and media to ensure that the general public is sens itised regarding scientific disposal of domestic......

Bio-Chemical Oxygen Demand (BOD) 6.Nitrate-N (mg/l) 7. Nitrite-N (mg/l) 8. Fecal Coliform (MPN/100 ml) 9. Total Coliform (MPN/100 ml) B General Parameters 1.Turbiditity (NTU) 2. Phenolphthalein Alkalinity as CaCO 3 3. Total Alkalinity as CaCO 3 4. Chlorides (mg/l) 5.Chemical Oxygen Demand......

Sarpanch The details of standing committees of ZPs, JPs and GPs are as follows: Standing Committees of Zila Panchayat and Janpad Panchayat a. General Administration Committee b. Agriculture Committee c. Education Committee d. Communication and Works Committee e. Cooperation and Industries......

Fund Audit (DLFA) for audit of accounts of ULBs and who shall work u nder the technical guidance and support (T GS) of the Comptroller and Auditor General (C&AG) of India. As per the standard terms and conditions of TG S, C&AG of India has the right to conduct su ch test check of the accounts......

2.1.9.2 Submission of summary of find ings of Social Audit to Comptroller and Auditor General of India. Section 3(2) of Audit of Schemes Rule 2011 provides that a summ ary of findings of Social Audits conducte d during a Financial Year shall be submitted by the State Government to the Comptroller......

As per the guidelines, general information of slum area, slum profile of the urban local bodies, hou sehold survey and livelihood profile was to be collected . Scrutiny of records in the test checked ULBs revealed that nodal cell for preparation of survey was not constituted . Socio -economic......

A C E This Report for the year ended March 2015 has been prepared for submission to the Governor of Ma dhya Pradesh under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service ) Act, 1971. The Report contains significant results of the audit of Panchay at Raj......

Rule 159 (1) of General Financial Rule (GFR), 2005 provides that payment for services rendered or supplies made should ordinarily be released only after the services have been rendered or supplies made. While making any advance payments, adequate safeguards in the form of bank guarantee etc.......

3 of PSUs for the year ended 31 March 2015 Further, as per sub-Section 7 of Section 143 of the Act, 2013 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 considers necessary, by an order, cause test......

These workshops are under the administrative control of the Mechanical Engineering Department at Head Office headed by General Manager (ME). Central Workshops 3.1.21 Three Central workshops at Aurangabad, Nagpur and Pune were established in February 1975, June 1972 and February 1950......

C orporations for the year ended 31 March 2015 for submission to the Government of Mah arashtra under Section 19 A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government c ompanies (including......

The Performance Audit featured in the Audit Report No.4 (Commercial) of the Comptroller and Auditor General of India for the year ended 31 March 2011 - Government of Maharashtra. The Report contained six recommendations for the Company’s con sideration which have been discussed in subsequent......

The accounts of Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of S tatutory corporations is governed by their respective Legislations. The working......

The Comptroller and Auditor General (C&AG) performs audits in terms of the Auditing Standards approved by him. These standard s prescribe the norms which the auditors are expected to follow in conduc t of audit and require reporting on individual cases of non-compliance and abuse, as well......

Rule 6 of the Central Government (Receipts and Payments) Rules 19 83 and Rule 3 of the General Financial Rules reiterate that all moneys r eceived on account of Report No 24 of 2016 54 revenue or receipts shall without undue delay be in cluded in government account. The Inspector General (IG) of......

The Management stated (January 2016) that the BAR r ates for online portals were being handled by General Managers of the hotel s as powers had been delegated to them recently. The reply of the Management is not convincing as in another reply, it was confirmed by the Management that the......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia.......

and Budget Management (FRBM) Act, 2003, as amended in May 2012, provides that the Cen tral Government may entrust the Comptroller and Auditor General of Indi a to review periodically as required, the compliance of the provisions of this Act and such reviews shall be laid before both House......

This chapter analyses general transparency in government accounts together with authenticity/transparency of data contained in disclosure forms/statements mandated under the Act. 5.1 Transparency in Government Accounts Section 6(1) of FRBM Act provides that the Central Government shall ensure......

1.6 Review of compliance of provisions of FRBM Act by the Comptroller and Auditor General of India (CAG) 13th FC had recommended that the Centre may institute a process of independent review and monitoring of the implementation of FRBM process. Accordingly, a new Section 7A was inserted......

4 1.5 Amended FRBM Act and obligations of the Union Gover nment 5 1.6 Review of compliance of provisions of FRBM Act by the Comptroller and Auditor General of India (CAG) 6 1.7 Audit Objectives 7 1.8 Audit Scope and Methodology 7 1.9 Audit Criteria 8 1.10 Structure of the Report 9 Chapter 2:......

An important aspect of the amendment was introduction of Section 7A, which provides for entr ustment to the Comptroller and Auditor General of India, the periodical review of compliance of the provisions of the Act by the Union Government. What the Report covers The present report discusses......

Mantri Gram Sadak Yojana Page 30 4.4 Execution of works 4.4.1 Non-provision of insurance cover According to para 9.3.1 of the OM and Clause 13 of General Conditions of Contract, the contractor at his cost shall provide insurance cover from the start date up to the end of defect liability......

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

8.7 IT Infrastructure in states An 11-point questionnaire containing General Contro ls were issued to states to assess the infrastructure available in respect o f computer hardware, trained manpower, provision of supervisory controls for authenticating the data entries made in OMMAS and......

23 of 2016 Performance Audit of Pradhan Mantri Gram Sadak Yojana Page 142 Term Details GCC General Condition of Contract GIS Geographical Information System GP Gram Panchayat GSB Granular Sub-base is sub-base of the road which is constructed with Granular material. Habitation A cluster of......

23 of 2016 Performance Audit of Pradhan Mantri Gram Sadak Yojana Page 142 Term Details GCC General Condition of Contract GIS Geographical Information System GP Gram Panchayat GSB Granular Sub-base is sub-base of the road which is constructed with Granular material. Habitation A cluster of......

Introduction Though ABs have autonomy in their day-to-day functioning, the administrative Ministries/ Departments have oversight role in matters of general direction and supervision. Our observations on shortcomings in the oversight role of DST are discussed in this chapter. .2 Non-conduct of......

Significant audit findings on administrative functioning of selected ABs are as follows: Regulatory framework of Autonomous Bodies As per Rule 208 of General Financial Rules, no new autonomous institution should be created by Ministries or Departments without the approval of the Cabinet.......

This would in general follow the Central G overnment norms in respect of Central Government employees of corresponding categories. SNBNCBS/ NASI The emoluments structure including pay and allowanc es and other terms and conditions of service of the employees of the centre would genera lly follow......

The Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Administrative functioning of Autonomous Bodies under Department of Science and Technology i......

Office Memoranda issued by Department of Personnel and Training (DoPT) applicable to ABs; 5. General Financial Rules and other Government rules applicable for ABs; and 6. Act of Parliament under which the ABs were established and subsequent rules and regulations derived from the provisions......

2.2 Formation of Autonomous Bodies 2.2.1 Autonomous body set up without Cabinet approval As per Rule 208 of General Financial Rules (GFRs), no new autonomous institution should be created by the Ministries or Departments without approval of the Cabinet. DST submitted (May 1989) a proposal......

(H. PRADEEP RAO) New Delhi Deputy Comptroller and Auditor Dated : 18 July 2016 General and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 18 July 2016 Comptroller and Auditor General of India 53......

The sample of ‘active consumers’ were used for audit examination in general, while the data in respect of ‘other than active consumers’ in combination with the data in respect of ‘active consumers’ were used for specific checks on multiple connections. Audit also attempted to validate......

of domestic LPG cylinders per household was 6.27 in 2014-15, it may be reasonable to assume that the requirement of LPG in a household would not, in general, exceed 24 cylinders in a year (double the quota allowed for subsidy). Increase in offtake of non-subsidised LPG cylinders by domestic......

(H. PRADEEP RAO) New Delhi Deputy Comptroller and Auditor General and Dated 19 July 2016 Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated 19 July 2016 Comptroller and Auditor General of India 35......

Audit however noted that application filed (17 April 2015) by SSP management with Director General of Foreign Trade (DGFT), Coimbatore for including mild steel products produced by SSP and other steel plants of SAIL for discharge of full export obligation of SSP was turned down (4 June 2015)......

Act (including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143(6) of Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered......

(PRASENJIT MUKHERJEE) New Delhi Deputy Comptroller and Auditor General Dated: 23 May 2016 and Chairman, Audit Board Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 23 May 2016 Comptroller and Auditor General of India 124......

result of test check of accounts of records of Central Government Companies and Corporations conducted by the officers of the Comptroller and Auditor General of India under Section 143 (6) of the Companies Act, 2013 or the statutes governing the particular Corporations. 2. The Report contains 21......