Audit Reports

growth rate of its Gross State Domestic Product (GSDP) for the period 2005-06 to 2014-15 has been 15.48 per cent as compared to 15.44 per cent in General Category States. During the above mentioned period, its population grew by 8.45 per cent against 12.76 per cent in General Category States.......

3.1 Delay in furnishing of Utilisation Certificates Odisha General Financial Rule1 (OGFR) provides that for the grants in which conditions are attached to their utilisation, Utilisation Certificates (UCs) should be furnished by the grantee institutions in duplicate (in form OGFR-7A)......

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......

The annual growth rate has increased by five per cent from 11 per cent in 2013 -14 to 16 per cent during 2014 -15 . State failed to avail general performance grant of ` 1049.15 crore due to non -fulfilment of conditions attached to Th FC grants. Revenue Expenditure : Revenue Expenditure had a......

Category Name of Standing Roles and Responsibilities No. of PRIs Committee 1 Gram Planning, Co-ordination General functions relating to GP, co-ordination of the work of Panchayat and Finance Committee other committees and all residuary function not under charge (GP) of other committees.......

Accordingly, audit of the accounts of ULBs in Bihar is being conducted by the ELA under supervision of the Accountant General (Audit), Bihar. The audit is conducted under Bihar and Orissa Local Fund Audit Act, 1925. Out of total 141 ULBs in the State, the audit of the accounts of 44 ULBs28 was......

The PRD attributed the delay in transfer of funds t o model code of conduct during general elections. The reply was not tenable as general election was held in 2010-11 but the delay was noticed during th e entire five year period. Earmarking of five per cent of Development Grant As per BRGF......

Patna (PRAVEEN KUMAR SINGH) The 04 March 2016 Accountant General (Audit), Bihar Countersigned New Delhi (SHASHI KANT SHARMA) The 11 March 2016 Comptroller and Auditor General of India 81......

The audit has been conducted in conformity with aud iting standards issued by the Comptroller and Auditor General of India.......

Act (BPRA), 2006 read with Bihar Gram Panchayat (Appointment of Secretary, Rights and Duties) Rules, 2011 provides that the Mukhiya shall have the general responsibility for the financial and executive administration of the Gram Panchayat (GP) and the Gram Panchayat Secretary shall be the......

CHAPTER - III AUDIT OF TRANSACTIONS 3.1 Maintenance and Repairs of Government Buildings from State Funds 3.2 Procurement and milling of paddy under Minimum Support Price Scheme 3.3 Undue delay in completion of a medium irrigation project 3.4...

2.1.7.3 Diversion of funds As per Rule 26 (ii) of General Financial Rules, 2005, expenditure should be incurred for the purpose for which funds have been provided. Audit observed that five Divisions diverted 4.89 crore during 2010-15 for other purposes as discussed below: ■ The MoEF......

Government Companies (including deemed to be Government companies as per provisions of the Compa nies Act) are audited by the Comptroller and Auditor General of I ndia (CAG) under the provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013 and in......

/ Depot Managers, two wood based industries at Hamirpur and Shamshi (Kullu), Eco tourism unit at Narkanda besides two R&T factories3 managed by the General Managers. The performance audit on the operations of the Company for five years from 2010-11 to 2014-15 was conducted between January and......

delivery of bills in cash, local cheques, demand draft, bank transfer, e-banking, credit / debit card or in such manner as the licensee may notify. General Condition- ‘L’ of Part-I of Schedule of tariff as approved by the Himachal Pradesh Electricity Regulatory Commission (HPERC) from time......

BG Bank Guarantee BHEP Bhaba Hydro Electric Project BOD Board of Directors BPCL Bharat Petrolium Corporation Limited CAG Comptroller and Auditor General of India CBCD Central Billing Cells CD Contract Demand CGL Crompton Greaves Limited, Mumbai COPU Committee on Public Undertakings DBTS......

82 (-)3.31 (-)10.74 130 Sector-wise Total: 55.82 - 16.08 9.41 (-)3.31 1.58 55.82 (-)3.31 (-)5 .93 132 MANUFACTURE 9 Himachal Pradesh General Industries Corporation Limited 2013-14 2014-15 7.16 2.97 4.21 41.08 4.02 (-)4.89 1 1.57 4.23 36.56 102 Sector-wise Total: 7.16 2.97 4.21 41.08 4.02 (-)4.89......

v PREFACE This R eport of the Comptroller and Auditor General of India for the year ended 31 March 201 5 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the......

Raipur (BIJAY KUMAR MOHANTY) The.................... Accountant General (Audit) Chhattisgarh Countersigned New Delhi (SHASHI KANT SHARMA) The........ Comptroller and Auditor General of India 91......

i Table of contents Paragraph Page Preface v Overview vii 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 mentioned below: I. General Total receipts of the Government of Chhattisgarh for the year 2014 -15 were ` 37,988.0 1 crore. The revenue raised by t he State Government amounted to ` 20,637. 17 crore comprising tax revenue of ` 15,707. 26 crore and non -tax revenue......

We do not agree with the reply as judgement in case of M/s. Chitrahar Traders is not applicable in this case because in Tamil Nadu General Sales Tax Act, there were specific entries for different categories of scrap. However, there is entry of only iron 10 AC-2, Division-I, Bilaspur, CTO-2,......

The Inspector General of Registration cum Superintendent of Stamps (IGR) is the head of the Registration Department who is assisted by two Deputy IsGR, 16 District Registrars cum Collector of Stamps (DR), and 88 Sub Registrars (SR). The receipts of Stamp Duty and Registration fee are administered......

DMA Additional Director, Mining Adminstration Addl. TC Additional Transport Commissioner AG Accountant General AMO Assistant Mining Officer AO Assessing Officer APCCF Additional Principal Chief Conservator of Forests AR Audit Report ARTO Additional Regional Transport Officer ATC......

As on 31st March 2015 there were 570 CPSEs under the audit jurisdiction of the Comptroller and Auditor General of India. 4.1.2 We have analysed the data in respect of 4615 listed government companies and their four subsidiaries. The 46 listed CPSEs together accounted for around 12.89 per......

Report No. 9 of 2016 iii PREFACE The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Sect ion 143(5) to 143(7) of the Companies Act, 2013. The Statutory Auditors (Charte red Accountants)......

23.22 0.01 1.27 0.00 2013-14 5.00 0.00 0.00 5.00 0.00 0.00 24.36 0.00 1.14 0.00 2014-15 5.00 0.00 0.00 5.00 0.00 0.00 25.85 0.00 1.49 0.00 111 SBI General Insurance Company Limited 2012-13 150.00 0.00 0.00 111.00 39.00 0.00 374.60 50.58 -145.16 0.00 2013-14 175.00 0.00 0.00 129.50 45.50 0.00......

As on 31 March 2015, there were 570 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 390 government companies, 174 government controlled other companies and six statutory corporations. This Report......

1.1.1 Mandate Audit of government companies and government controlled other companies is conducted by the Comptroller & Auditor General of India (CAG) under the provisions of Section 143(5) to 143(7) of the Companies Act, 2013 read with Section 19 of the CAG\'s (Duties, Powers and Conditions......

43 Report No. 9 of 2016 3.3.4 Clause 49 (lll)(A)(4) stipulates that the Chairman of the Audit Committee shall be present at Annual General Meeting (AGM) to answer shareholder queries. However, the Chairman of the Audit Committee of the CPSEs listed in Table 3.11 was not present in the AGM......

Limited 2 1 7 Eastern Coalfields Limited 28 13 8 Export Credit Guarantee Corporation of India Limited 5 2 9 GAIL (India) Limited 119 10 10 General Insurance Corporation of India 27 9 11 Hindustan Aeronautics Limited 69 24 12 Housing and Urban Development Corporation Limited 21 17 13......

as the Compound Annual Growth Rate (CAGR) of its GSDP for the period 2005-06 to 2014-15 has been 14.81 per cent as compared to 15.44 per cent in the General Category States (GCS) of the country. The State’s literacy rate increased from 76.88 per cent (as per 2001 census) to 82.34 per cent (as......

Accountant General (Accounts and Entitlements) I, Mumbai, Accountant General (Accounts and Entitlements) II, Nagpur and Pay and Accounts Office, Mumbai within 12 months from the dates of their sanction. The department-wise position of outstanding UCs is given in Appendix 3.1. The year-wise......

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 2005-06 to 2014-15 has been 14.81 per cent as compared to 15.44 per cent in the General Category States of the country. The population below the poverty line in Maharashtra (20 per cent) is lower than the all India average of......

The Inspector General of Registration (IGR) is the head of the Stamp Duty & Registration Department who is empowered with the task of superintendence and administration of registration work. He is assisted by Additional Controller of Stamps, Mumbai (ACOS), 10 Deputy Inspector General......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 5 has been prepared for submission to the Governor of Maharashtra under Article 151 of the......

The Act empowers the Government to exempt any entertainment or a class of entertainment from payment of ED by a general or special order. The District Collectors (DC) grant exemption to those entertainments which are organized for philanthropic or charitable purposes, educational or partly for......

We noticed that the figures available with the Department were at variance with the audited finance account finalised by Principal Accountant General (A&E)-I, Mumbai, as detailed in Table 7.2.I.2. 114 Chapter VII: Non Tax Receipts Table 7.2.1.2 ( in crore) Year Actual receipts as Receipt......

i PARAGRAPH HEADINGS PARA PAGE Preface v Overview vii-xiv CHAPTER I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 4 Evasion of tax detected by the Depart ment......

Some of the major findings are mentioned below: I General The total revenue receipt s of the State during the year 201 4-15 were ` 1,65 ,281.25 crore, of which the revenue raised by the State Government was ` 1,27 ,510.58 crore and receipts from Government of India was ` 37,770.67 crore.......

We obtained information regarding firms assessed by the Income Tax Department and firms who had been issued Import Licences by the Director General of Foreign Trade (DGFT), Mumbai. The information was cross-verified with the dealer database of MAHAVIKAS with reference to the PAN numbers......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. This report has been prepared for submission to the Parliament under Article 151 of the Constitution of India. iii Report No. 54 of 2015 Report No. 54 of 2015 v......