Audit Reports

New Delhi Dated: 7 March 2016 (MUKESH PRASAD SINGH ) Director General of Audit Central Expenditure Countersigned New Delhi Dated: 11 March 2016 (SHASHI KANT SHARMA) Comptroller and Auditor General of......

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

Report No. 7 of 2016 Performance Audit of Implementation of Passport Seva Project 1 CHAPTER -I Introduction 1.1 GENERAL INFORMATION ABOUT THE AUDITEE Passport is the proof of citizenship which a sovereign country issues to its subjects. Under the Passport Act......

1.3.5 Dividend Payment Dividend payable to the Government of India (Gol) is based on the Capital-at-charge advanced through general budgetary support. The rate of dividend for 2014-15 was taken at five per cent which was applicable for 2013-14 as the Railway Convention Committee (RCC) had not......

Appropriation to this fund is met out of the revenues earned by IR. This fund receives interest at the rate of dividend payable to general revenues. This fund is meant for replacement and renewal of over-aged assets. An amount of ` 7,975 crore (including ` 200 crore for Production Units) was......

In such cases, works proposals are initiated on out-of-turn basis with the finance concurrence and General Manager’s sanction or with the sanction of the RB as the case may be for approval of the Parliament. The follow up audit was conducted on Chapter II of the Railway Audit Report No. 5 of......

From 1 April 1950, a separate Railway Budget is being presented to the Parliament prior to presentation of the General Budget every year. Though the Railway Budget is presented to the Parliament separately, the figures relating to the receipts and expenditure of IR are also shown in the General......

Dividend Under the 'Separation Convention' Indian Railways (IR) is required to pay dividend to the general revenues on the capital advanced by the Government of India (GoI) at a rate determined periodically by Railway Convention Committee (RCC). Extra Budgetary Resources Resources of IR other......

4.2 Lack of coordination between DoC, DoR and DGFT  (a) As per the Foreign Trade (Regulation) Rules, 1993 the Director  General or Licensing Authority may refuse to grant or renew a license subject ......

exports comprised around 85  per cent of CPD and jewellery.  There was a  general increase in the share of rough diamond.  Therefore the significant ......

6 of 2016 (Performance Audit) and certain trade facilitation measures. The Director General of Foreign Trade (DGFT)/Department of Commerce (DoC) monitors the transaction cost issues and implements various Export promotion schemes for the sector. Gems & Jewellery Export Promotion......

2.1.5 Scope and methodology of Audit In performance audit, apart from general scrutiny of records, records related to the works executed during 2010-15 under PMGSY (no work was executed under PMGSY-II) were scrutinised during March to August 2015 in the office of CEO, SRRDA, Directorate, Rural......

2.1.5 Scope and methodology of Audit In performance audit, apart from general scrutiny of records, records related to the works executed during 2010-15 under PMGSY (no work was executed under PMGSY-II) were scrutinised during March to August 2015 in the office of CEO, SRRDA, Directorate, Rural......

2.1.5 Scope and methodology of Audit In performance audit, apart from general scrutiny of records, records related to the works executed during 2010-15 under PMGSY (no work was executed under PMGSY-II) were scrutinised during March to August 2015 in the office of CEO, SRRDA, Directorate, Rural......

Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates Revenue expenditure General services 48,619.30 48,019.17 52,787.37 52,946.92 62,175.69 59,906.72 64,697.36 61,983.49 74,325.18 64,305.73 Social services 41,766.70......

Scrutiny of the records (December 2014) of Inspector General, Jail Administration and Reform Services, Uttar Pradesh, Lucknow (IG) revealed that the Government nominated Uttar Pradesh Rcijkiya Nirman Nigam (UPRNN) as executing agency for construction of jail building. UPRNN started the......

Scrutiny of the records (December 2014) of Inspector General, Jail Administration and Reform Services, Uttar Pradesh, Lucknow (IG) revealed that the Government nominated Uttar Pradesh Rcijkiya Nirman Nigam (UPRNN) as executing agency for construction of jail building. UPRNN started the......

1.3 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from the audit of 11 Government Departments and Autonomous Bodies under the Economic Sector. Compliance Audit covers examination of the transactions relating to expenditure of the......

The PAOs/APAOs conduct pre check of all bills received by them, make payments, compile monthly accounts and render the same to the Accountant General (A&E). In the State, 648 Drawing and Disbursing Officers (DDOs) of the above mentioned Departments draw work bills through the PAOs/APAOs.......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2015 Government of Andhra Pradesh Report No. 3 of 2016 www.saiindia.gov.in Page i Table......

VAS : Veterinary Assistant Surgeon VAT : Value Added Tax WCE : Work Charged Establishment WRD : Water Resource Department © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.saiindia.gov.in......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to t he Governor of Himachal Pradesh under article 151 of the......

ETI Excise and Taxation Inspector ETOs Excise and Taxation Officers FCA Forest Conservation Act GOI Government of India FS Flying Squad GST General Sales Tax GTO Gross Turn Over HOD Head of the Department HP Himachal Pradesh HPLR Himachal Pradesh Land Revenue HPGST Himachal Pradesh......

The Inspector General of Registration (IGR) is the head of the Revenue Department who is empowered with the task of superintendence and administration of registration work. He is assisted by the 12 Deputy Commissioners and 117 Tehsildars/Naib- Tehsildars acting as the Registrars and......

The reply has not been received (December 2015). Shimla (R. M. Johri) The 22 February 2016 Pr. Accountant General Himachal Pradesh Countersigned New Delhi (Shashi Kant Sharma) The 25 February 2016 Comptroller and Auditor General of India 67......

TABLE OF CONTENTS DESCRIPTION Reference to Paragraphs Pages Preface v Overview vii-x 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 The total revenue receipts of the Government for th e year 2014-15 was `17,843.45 crore as compared to `15,711.08 crore during the previous year. Out of this, 45 per cent was raised through tax revenue ( `5,940.16 crore) and non-tax......

(Paragraph 2.3.12) Introduction The Himachal Pradesh General Sales Tax (HPGST) Act, 1968 was in existence upto 31 March 2005. Thereafter, the Himachal Pradesh Value Added Tax (HPVAT) Act, 2005 and the other Acts as well as the rules framed thereunder governed the laws relating to the levy,......

Chapter IV: Revenue Sector 91 4.6 Response of the departments/Government towards Audit The Accountant General (Audit), Sikkim conducts periodical inspection of the Government departments to test check the transactions and verify the maintenance of the important accounts and other records as......

statutory audit conducted by the Statutory Auditors, s upplementary audit of these companies had also been taken up by the Comptroller and Audi tor General of India (CAG) on the request of the Governor of the State under Secti on 20(1) of the Comptroller and Auditor General’s (Duties, Powers......

Director, South/FCSCAD 1.88 0.96 1.08 1.25 - Dy. Director, West/FCSCAD 0.62 0.61 0.75 0.78 - Director General-cum-Secretary, Health Care, Human Services and Family Welfare Department - - 17.76 33.09 16.99 STNM Hospital, Gangtok - - - - 11.00 Chief Medical Officer, District Hospital, Gyalshing......

Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (Audit Reports) and presented to the State Legis lature. According to the instructions issued by the Finance, Revenue and E xpenditure Department (FRED), Government of Sikkim,......

Chapters I t o V deal with Social, Economic, Public Sector Undertakings, Revenue and General Sectors and C hapter VI deals with Follow up of Audit observations. This Report contains 30 audit paragraphs (including 14 general paragraphs) a nd three Performance Audits. According to the existing......

(Abkari) Department ) 123 4.18 Loss of revenue [Finance, Revenue and Expenditure Department (Directorate of Sikkim State Lotteries )] 124 CHAPTER V: GENERAL SECTOR 5.1 Introduction 127 5.2 Planning and conduct of Audit 128 5.3 Effectiveness in the functioning of State Pollution Control Board......

results of the performance audit and compliance audit of the Departments of the Government of Sikkim under t he Social, Economic, Revenue and General Services including the Departmen ts of Human Resource Development; Energy and Power; Horticulture and Cash Crop Development; Forest,......

The audit in pursuance of this provision will be undertaken by the Comptroller and Auditor General of India in consultation with the administrative department concerned which will make necessary arrangements with the instit utions for the conduct of such audit’.  Rule 114......

Appendices 73 Appendix 1.1: Part A State Profile (Reference : Page 1) General Data Sl. No . Particulars Figures 1 Area 7,096 sq. km Population 2 a. As per 2001 Census 5.40 lakh b. As per 2011 Census 6.11 lakh 3 a.......

2.1.2 Audit of appropriation by the Comptroller and Auditor General of India (CAG) seeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the e xpenditure required to be charged under the......

and economic betterment of those engaged in milk production. Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 96 | Page 1. 2. 3. 4. II. Expenditure incurred A. Administration 11.00 11.53 12.07 B. Works 0.16 0.07 0.02 C. From GOI Grants 2.74 4.01 4.79......

Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General services 5340 5279 5971 5690 6651 6618 7196 7046 8344 7604 Social services 4929 4979 5669 5147 6635 6131 7117 6706 7913 7451 Economic......

20 83 74.12 7 14 10.87 27 97 84.99 2014-15 10 24 1.36 10 30 6.56 20 54 7.92 Total 300 637 307.02 33 70 42.69 333 707 349.71 Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 174 | Page Appendix-1.2 (Refer paragraph 1.8; page 4) Statement showing......

results of the performance audit and compliance audit of the departments/ autonomous bodies of the Government of Himachal Pradesh under the Social, General and Economic Sectors (Non-Public Sector Undertakings) conducted in terms of the provisions of the Comptroller and Auditor General of India......