Audit Reports

 Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2015 Government of Punjab Report No. 3 of the year 2015 Report of the Comptroller and......

 PREFACE This 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 Punjab under article 151 of the Constitution......

CHAPTER-IV _Stamp Duty_ 4.1 Tax administration_ The State Government exercises control over the registration of instruments through the Inspector General of Registration, who is assisted by the Deputy Commissioners (Collectors), Tehsildars and Naib-Tehsildars acting as Registrars,......

Punjab Government laid down (September 2007) a policy for disposal of rural/urban evacuee land* 3 at the rate of? 15,000 per acre for general category and 12,000 per acre for schedule caste and backward categories. The unauthorised occupants were to apply to the concerned Tehsildar within a......

involving 339.99 crore. 1. Chapter-I General The total receipts of the State Government for the year 2014-15 were 39,022.85 crore. The Government raised 28,449.93 crore, comprising tax revenue of? 25,570.20 crore and non-tax revenue of? 2,879.73 crore. The State Government received ?......

framing of parameter for Audit of Returns Section 28 of PVAT Act, 2005 provides that DO with a view to ascertain the correctness of the returns in general and admissibility of various claims may audit or cause to be audited any of the returns filed, documents or information or statutory forms......

28 of PVAT Act, 2005 provides that the Commissioner or the designated returns officer with a view to ascertain the correctness of the returns in general and admissibility of various claims may audit or cause to be audited any of the returns filed, documents or information or statutory forms......

either by incorrect 1 Losses written off - 10751.64 crore + tenninal benefits - 14346 crore 47 Audit Report no.2 of 2015 on PSUs (Social, General and Economic Sectors) accounting or by not recognising clear liabilities in the opening Balance Sheet. Though from the time of conception of......

(Paragraphs 2.1.10.3) 15 Audit Report no.2 of 2015 on PSUs (Social, General and Economic Sectors) Introduction 2.1.1 Punjab Agro Foodgrains Corporation Limited (Company) was incorporated in July 2002 as a wholly owned subsidiary of Punjab Agro Industries Corporation Limited (holding company)......

or Governments or partly by Central Government and partly by one or more State Governments is also subject to audit by the Comptroller and Auditor General of India (CAG). Further, CAG if considers necessary, he may, by an order, cause test audit to be conducted of the accounts of such companies......

(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 (C AG) under the provisions of the Companies Act enacted from time to time. The accounts certified by the Statutory auditors......

 Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2015 Government of Punjab Report......

(Paragraphs 1.21 and 1.22) IX Audit Report no. 2 of 2015 on PSUs (Social, General and Economic Sectors) Arrears in accounts and winding up 25 working PSUs had arrears of 38 accounts as on 30 September 2015. (Paragraph 1.10) 2. Performance audit of Government Companies Performance audit......

After we pointed this out, the Department/Govemment in the exit conference agreed with the audit observations in general and assured that corrective action would be taken. Further reply has not been received (October 2015). 28 Adityapur, Bokaro, Chaibasa, Deoghar, Dhanbad, Giridih,......

 ■Hr^Aci Report of the Comptroller and Auditor General of Indi on Revenue Sector for the year ended 31 March 2015 TOR Government of Jharkhand Report No. 3 of the year 2015 Report of the......

Ranchi (S. Ramann) The Accountant General (Audit) Jharkhand Countersigned New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of India 107......

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

Some of the major findings are mentioned in the following paragraphs. General The total receipts of the Government of Jharkhand for the year 2014-15 were 31,564.56 crore against 26,136.79 crore during 2013-14. The revenue raised by the State Government amounted to 14,684.87 crore comprising......

audit annually by the Examiner, Local Fund to ELFA nor to the Accounts (ELFA), provided that in place of or in addition to the ELFA, the Accountant General for GoUP may entrust the audit to the Accountant General, Uttar Pradesh or to audit for the years 2009-10 to 2014-15 any other Auditor. We......

6.952 4,045.34 The acquisition was challenged by the land owner in the honorable court and de-notified on the opinion of the Additional Advocate General as discussed in Para 2.1.7.3(i). 2 Rama Bai Ambedkar Maidan Parking P-2 Government proposal for parking 22.237 12,034.68 3 Rama Bai Ambedkar......

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

 Overview Overview This Report of the Comptroller and Auditor General of India on Economic Sector (Non-PSUs), Government of Uttar Pradesh for the year ended 31 March 2015 includes two Performance Audits, two......

The General Manager (GM) is the chief executive of HTPS, who carries out day-to-day operations of HTPS with the assistance of Superintending Engineers and Executive Engineers. Scope and methodology of audit_ 2.1.3. The present performance audit was conducted between November 2014 and April......

Further, as per sub-section 7 of Section 143 of the Act, the Comptroller & 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 audit to be conducted of the accounts of......

of protective load The Company suffered revenue loss of? 93.52 lakh due to non-sanction of protective load on unsustainable grounds Clause 10 of the general provisions of tariff orders approved by the Uttar Pradesh Electricity Regulatory Commission (UPERC) from time to time provided that......

of 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 Accounts of Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General of India. These Accounts are also subject to supplementary audit conducted by Comptroller and Auditor General of India. Audit of Statutory corporations is governed by their......

was stated to have been noticed by the EE, he had not reported the case of defalcation to the superior officers, Finance Department and Accountant General as required under Article 369 of KFC. REVENUE DEPARTMENT AND COMMERCE & INDUSTRIES DEPARTMENT 3.13 Inadmissible payment of land compensation......

Food Security - Public Distribution System/Civil Supplies, Rural Development & Panchayat Raj are excluded and covered in the Report on the General and Social Services. 3. The instances mentioned in this Report are among those, which came to notice in the course of test audit for the......

2015) that grants were refunded to Gol to obtain sanction for new works and the time limit of 24 months prescribed for completion of projects is general and relaxed by Gol in many cases. The completion of projects was delayed due to shortage of technical staff in DoT and also time consumed......

- Introduction About this report 1.1 1 Auditee profile 1.2 1 Authority for audit 1.3 2 Organisational structure of the Office of the Accountant 1.4 3 General (E&RSA), Karnataka Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Performance Audit on Promotion and Development......

The Inspector General (Registration) (IGR) is the head of the Stamps and Registration Department who is empowered with the task of superintendence and administration of registration work. He is assisted by 96 Assistant Inspector Generals (AIGs) at the district level and 354 Sub-Registrars......

IG Additional Inspector General, Registration AIGs Assistant Inspector General, Registration Appendix-II register Register maintained by the entertainment tax offices having all the receipts of the Entertainment Tax Department AR Audit Report ARTOs Assistant Regional Transport Officers ATNs......

 Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2015 Government of Uttar Pradesh Report No. 7 of the year 2015 Report of the......

However, Departments relating to Economic, General and Social Services Sectors are excluded and covered in the Report on General and Social and Report on Economic (Non-PSUs) Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the......

6.4.18 Internal Audit Wing (LAW) Internal Audit Wing (IAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning reasonably well......

Some of the major findings are mentioned below: I. General The total receipts of the Government of Uttar Pradesh for the year 2014-15 were 1,93, 421.60 crore against 1,68,213.75 crore during 2013-14. The revenue raised by the State Government amounted to 94,107.22 crore comprising tax......

Article 266 of the Constitution of India and Sections 13,16 and 18 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 make it obligatory on the part of Comptroller and Auditor General of India to satisfy himself that the Government of Indi a has received......

Comptroller and Auditor General of India took up verification of the basic accounting records and documents of six telecom service providers in 2014-15 covering the accounts of four years from 2006-07 to 2009-10 as mandated under Section 16 of the Comptroller and Auditor General’s (Duties,......

Audit examination of records/Books of accounts (Vouchers, General Ledger, Trial Balance, Profit and Loss Accounts, Balance Sheet, etc.) of BAL/BHL revealed that these companies had not adhered to the provisions of the Licence Agreement as brought out in the succeeding paras: - 15 - Report No. 4......

Promotional offers for normal connections/ PCO operators were generally given to popularize new rate plans and to attract new subscribers etc. Therefore it was a part of overall commercial strategy to enhance business. Hence, it amounts to expenses. Thus, netting off of......

 Report of the Comptroller and Auditor General of India Sharing of Revenue by Private Telecom Service Providers during the years 2006-07 to 2009-10 Union Government (Communications and IT......

Article 266 of the Constitution of India and Sections 13, 16 & 18 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 make it obligatory on the part of CAG of India to satisfy himself that the Government of India has received its complete and correct share.......

New Delhi (Meera Swarup) Dated : 8 February 2016 Director General of Audit (Post and Telecommunications) Countersigned New Delhi (Shashi Kant Sharma) Dated : 9 February 2016 Comptroller and Auditor General of India - 153 -......

As per the licence conditions, GR has to include revenue from sale of SIM/ECV, etc. without set-off. Verification of General Ledgers (GL) of LSA-wise accounts revealed debits under certain revenue account heads on account of expenses described as payment of ‘commission, discount,......

Audit examination of records/Books of accounts (Vouchers, General Ledger, Trial Balance, Profit and Loss Accounts, Balance Sheet, etc.) of TTSL and TTML revealed that these companies had not adhered to the provisions of the licence agreement as discussed below. - 104 - Report No. 4 of 2016 7.2.1......

CCA Andhra Pradesh and allowance of deductions on account of TDS has been included in para 9.2.5 and 9.2.6 respectively. In general, DoT stated that the verification work decentralized to CsCA’s had initial teething troubles. One issue which directly impacted the process of deduction......

over Wireless Local Loop (WLL (M)) using CDMA technology in their coverage areas 5 BWA Broadband wireless access 6 CAG Comptroller and Auditor General of India 7 Call Charges Call charges are variable and are used to pay for the cost of the equipment to route a call from the caller\'s......

Further, the Attorney General of India in his response to the legal opinion sought by DoT’s query “Whether entry fee paid by licensees needs to be refunded as demands are being made by the licensees?”, stated (August 2012) that the question of refund of entry fee paid by the licensees......

The audit was conducted at the NIC headquarters and selected states2 and district data centers. Besides General Financial Rules, important audit criteria used were provisions of IT Act 2008 and rules and regulations made thereunder in respect of electronic governance, cyber security etc.......

 Report No. 55 of 2015 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......

The Deputy General Manager (Operations), BSNL gets the PINs generated from Service Control Point (SCP), Lucknow, BSNL and the activation of the cards were done by Sub Divisional Engineer (Intelligent Network (IN) Services} Lucknow of BSNL. The cards were sold by Secondary Switching Areas......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Union Government (Communications and IT Sector) No. 55 of 2015 CONTENTS Description Paragraph Page......

This Report of the Comptroller and Auditor General of India contains results of compliance audit of the Ministry of Communications and Information Technology. The instances mentioned in this Report are those, which came to notice during the course of test audit for the period 2014-15 as well......

New Delhi Dated : 7 January, 2016 Director General of Audit (Post and Telecommunications) Countersigned New Delhi Dated : 12 January, 2016 -93 -......

Dated: 11 December 2015 (MALA SINHA) Place: New Delhi Director General of Audit (Economic and Service Ministries) Countersigned Dated: 14 December 2015 (SHASHI KANT SHARMA) Place: New Delhi Comptroller and Auditor General of India......

Preface This report of the Comptroller and Auditor General of India has been prepared for submission to the President of India under article 151 of the Constitution. It contains the results of......

Chapter 2 - Audit Framework The Performance Audit on Technology Upgradation Fund Scheme was carried out under Section 13 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. 2.2 Audit Objectives The performance audit was conducted with a view to ascertain......