Audit Reports

Total Non Plan Plan Total Section-A: Revenue Revenue receipts 15,711 17, 843 Revenue expenditure 17,352 16,583 3,204 19,787 Tax revenue 5,121 5,940 General Services 7,047 7,534 70 7,604 Non-tax revenue 1,785 2,081 Social Services 6,706 5,734 1,717 7,451 Share of Union Taxes/Duties 2,491 2,644......

2.1.2 Audit of appropriations by the Comptrol ler and Auditor General of India seeks to ascertain whether the expenditure actuall y incurred under various grants is within the authorisation given under the Appropriatio n Act and that the expenditure required to be charged under the......

for specific purpose grants by the departmental officers from the grantees and after verification, these should be forwarde d to the Accountant General (Accounts and Entitlement) Himachal Pradesh within one y ear from the date of their sanction unless specified otherwise. However, of the......

Title Paragraph (s) Page(s) Appendix-1 State Profile A: General Data 1.1 65 B: Financial Data 1.1 65 Appendix-1.1 Part-A: Structure and Form of Government Accounts - 66 Part-B: Layout of Finance Accounts - 67 Appendix-1.2 Part-A: Methodology adopted for the Assessment of Fiscal Position......

Audit Report for the year 2014-15, Government of Tripura 161 CHAPTER IV: REVENUE SECTOR 4.1 GENERAL 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Tripura during the year 2014-15, the State’s share......

(as defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory Auditors, who are appointed by the Comptroller and Audito r General of India (CAG) as per the provisions of Section 139 (5) or (7) of the Companies Act. These financial statements are subject to supplementary......

peri submissio n Works (D W (School) D Departme n 1 0 2 4 6 8 10 12 14 16 C Total p a rt for the year FOL L Follow-up - Non-sub m egularities n or General o to the ins t July 199 3 y notes o n thin three m blic Acco u vembe r 20 1 and 11 Pe r o 2012-13. by PAC du r . 5.1 repr e to paras /Pe r......

Physical tests 10 10 B. Inorganic tests (i) General & non-metallic 13 11 (ii) Trace Metals 15 11 C. Organic tests (general and trace organics) 5 3 D. Micro-biological tests 4 2 E. Toxicological tests 1 Nil F. Biological tests 3 4 G. Characterisation of Hazardous waste 3 Nil H.......

& Plantation Corporation Limited 3.2 121 POWER DEPARTMENT Avoidable payment of interest 3.3 158 Extra expenditure 3.4 159 CHAPTER IV: REVENUE SECTO R General 4.1 161 Trend of revenue receipts 4.1.1 161 Tax Revenue 4.1.1(a) 161 ii Paragraph(s) Page(s) CHAPTER IV: REVENUE SECTOR Non-Tax Revenue......

4. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

Chapter V deals with Follow up of Audit observations. This Report contains 26 paragraphs including 9 general paragraphs, one follow-up Audit on Education (School) Department, five Performance Audits (including one IT Audit) and 11 Compliance Audit paragraphs . According to the existing......

notifications, circulars, instructions issued by MHRD/State Government, ¾ Annual Work Plan and Budget prepar ed by the State Government, and ¾ General Financial Rules. 1 West Tripura, Khowai, Gomti, Dhalai Chapter I: Social Sector Audit Report for the year 2014-15, Government of Tripura 6......

Revenue Non-Plan Plan Total Revenue receipts 7650.18 9239.73 Revenue expenditure 5948.96 5476.45 1966.46 7442.91 Tax revenue 1073.91 1174.26 General Services 2345.29 2659.80 16.21 2676.01 Non-tax revenue 246.52 195.64 Social Services 2407.89 1644.40 1539.94 3184.34 Share of Union Taxes/......

3.1 Delay in submission of Utilisation Certificates Rule 212(1) of General Financial Rules 2005 provides that Utilisation Certificates (UCs) should be submitted by the grantee Institutions or Organisations receiving grants for specific purposes, unless specified otherwise within 12 months of......

2.1.2 Audit of appropriation by the Comptroller and Auditor General of India seeks to ascertain whether expenditure actually incurred under various grants was within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of the......

Financial Reporting Reconciliation of the Government receipts and expenditure was done with that of expenditure booked in the books of Accountant General (Accounts and Entitlement) by all the Controlling Officers during 2014-15. However, the practice of non-furnishing of Utilisation......

Departments and 67 Public Sector Units (PSUs)/ one Autonomous body coming under these Departments, are under the audit jurisdiction of the Accountant General (Economic & Revenue Sector Audit) Madhya Pradesh. These Departments were covered in audit and the major audit findings included in this......

Authority Empowered Committee Headed by Chief Secretary Chief Executive Officer Engineer -in-Chief Project Implementation Units (83) Chief General Manager (6) Chief General Manager Finance Chief General Manage r (Coordination) Project Officer General Body Headed by Chief Minister......

As per sub -rule viii of Rule 64 of General Financial Rules, 2005, the Government procurement procedure for procurement of services and supplies are to be en sured in a fair, equitable, transparent, competitive and cost effective manner. As per Para 11.5 of 'Manual on policies and procedures......

However, Departments under the General, Social and Revenue Sectors are excluded and are covered in the Reports on the General, Social and Revenue Sectors. The instances mentioned in t his Report are among those which came to notice in the course of test audit for the period 2014 -15 as well as......

Overview ix Overview This Report of Comptroller and Auditor General of India on Economic (Non -PSUs) Sector, Government of Madhya Pradesh for the year ended 31 March 201 5 includes four Performance Audits ,......

The operational activities of SGTPS are supervised by the Chief General Manager (C GM ) who is assisted by five Deputy Chief General Managers (Dy CGM ) and twenty General Managers (GM ) to supervise the day to day operation and maintenance activities of the generating station . The......

The Managing Director of the Discom is the Chief Executive Officer (CEO) who is assisted by Executive Director (Works), Chief General Manger (HRD & Admn), Chief General Manager (RAPDRP), Chief General Managers (ADB/RGGVY), Chief General Manager (Purchases), Chief General Manage r (Commercial) and......

State PSUs does not include the Madhya Pradesh Electricity Regulatory Commission (MPERC), an autonomous body, of which the Compt roller and Auditor General of India (CAG) is the sole auditor. As on 31 March 2015, there were nine non- working PSUs existing from 5 to 25 years and having investment......

The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of Statutory c orporations is governed by the ir respective legislations......

24 CTO Circle Sendhwa M/s Jaiswal Electric and General Store 23962100312 199/13 VAT 2012 -13 January 2015 13005108 12578 986 426122 0 426122 25 DC Tax Audit wing-I Indore M/s Mukesh Radios 23500701049 146/13 2012 -13 October 2014 4581849 4407374 174475 0 174475 26 DC Tax Audit wing -I Indore M/s......

CHAPTER – I GENERAL Chapter-I General 1.1 Trend of revenue receipts 1.1.1 The tax and non- tax revenue raised by the Government of Madhya Pradesh during the......

The Inspector General, Registration and Superintendent of Stamps, Madhya Pradesh (IGR) is the head of the Department. Two Joint Inspectors General, Registration (JIGR), one Deputy Inspector General Registration (DIGR), one Senior District Registrar (SDR), one District Registrar (DR) and one......

Tax CTO Commercial Tax Officer DCCT Deputy Commissioner Commercial Tax DC Deputy Commissioner DEC Deputy Excise Commissioners DIGR Deputy Inspector General Registration DEO District Excise Officer DMO District Mining Office DTO District Transport Office ENA Extra Neutral Alcohol EVC Excise......

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 the Governor of Madhya Pradesh under Article 151 of the......

Manual , which is a guide for assess ing authority conducting assessments of the dealers , outlines the policy, general rules and procedures to be followed. The manual also lays down a framework of internal control for effective monitoring. We observed that there was no D epartmental manual......

During exit c onference, the Principal Secretary, Revenue stated (September 2015) that general orders would be issued to recover process expenses in all the cases. 5.2.21.2 We observed during the test check of demand and recovery statement in respect of Bank RRCs in 12 Collectorate......

TABLE OF CONTENTS Paragraph Particulars Page Preface v Overview vii to xii CHAPTER - I : GENERAL 1.1 Trend of revenue receipts 1 1.2 Analysis of arrears of revenue 4 1.3 Arrears in assessment 5 1.4 Evasion of tax detected by the D......

Some of the major findings are mentioned below: I General The total receipts of the State Government for the year amounted to ` 88,640.78 crore against ` 75,749.24 crore for the previous year. Out of this, 53 per cent was raised by the State through tax revenue ( ` 36,567.31 crore) and non- tax......

The Department conducted audit of 16 units in 2014- 15 and total 96 paragraphs of general nature were included in these audit reports and officials were directed to carry out w ork in accordance with the Departmental manual. Audit Report (Revenue Sector) for the year ended 31 March 2015 48......

for award of contract with reference to principles of economy, efficiency and effectiveness;  Guidelines issued by Central Vigilance Commission, General Financial Rules 2005; and  Minimum Wages Act, 1948 and Instructions/orders of Government of Chhattisgarh and Labour Commissioner relating......

(in cluding companies deemed to be Government companies as per the p rovisions of the Companies Act) 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 S tatutory Auditors......

The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of Chhattisgarh State War ehousing Corporation is governed by the......

The Company has two Regional offices at Durg and Bilaspur each headed by Chief General Manager. The total manpower of the Company as on March 2015 was 283. The organisational chart is given in Annexure - 2.2 . 2.3 Audit Objectives The performance audit was conducted to assess whether the......

The Managing Director (MD) is the Chief Executive Officer of the Company. The Managing Director is assisted by one General Manager (GM) and one Dy. General Manager. Self managed hotels/TCs are headed by unit manager who is assisted by a receptionist and an accountant. The Company has staff of 34......

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. An audit of the financial statements......

– 2.1.3 Organisational Structure of Jharkhand Tourism Development Corporation Limited (Referred to in paragraph 2.1.2)   Managing Director General Manager Dy. General Manager Accounts & Finance Estb. & Admn. Unit Manager Receptionist Attendants Accountant Advt. & Publicity Audit Report......

(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 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013. The......

The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by CAG. Audit of Jharkhand State Electricity Board (JSEB), an erstwhile statutory corporation,......

officers concerned should obtain Utilisation Certificates (UCs) from grantees which after verification should be forwarded to the Accountant General (A&E). Non submission of UCs makes it difficult to ensure that the funds released have been utilised for intended purposes. The position of......

2.1.2 Audit of Appropriations by the Comptroller and Auditor General of India seeks to ascertain whether 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 the......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into social services, economic services and general services. Broadly, the social and economic services constitute development expenditure, while expenditure on general services is treated as......

 Report of the Comptroller and Auditor General of India On STATE FINANCES for the year ended 31 March 2015 GOVERNMENT OF UTTAR PRADESH TABLE OF CONTENTS Particulars Reference to Paragraph......

 Acronyms Acronyms Full form AC Bill Abstract Contingency Bill AE Aggregate Expenditure BE Budget Estimates CAG Comptroller and Auditor General of India CE Capital Expenditure DCC Bill Detailed Countersigned Contingency Bill DCRF Debt Consolidation and Relief Facility DE Development......

The head-wise expenditure status was provided by the Accountant General (A&E), Jharkhand monthly to the State Government through Monthly Civil Accounts Statement and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Government Departments to deliver the......

in form GFR-19A should be obtained by the departmental officers from the grantees and after verification these should be forwarded to the Accountant General (A&E), Jharkhand within 12 months from the date of their sanction. It was noticed that 5841 UCs due in respect of grants aggregating `......

The Compound Annual Growth Rate (CAGR) of GSDP of the Jharkhand was 11.61 per cent during 2010-15. Against the per capita GSDP of ` 1,07,511 of General Category States, the per capita GSDP of Jharkhand was just ` 59,816. 1.1 Introduction This Chapter provides a broad perspective of the finances......

During the year 2014-15, the State has given less priority to CE, education sector expenditure and health sector expenditure in comparison to the General Category States. However, the State gave higher priority to overall Development Expenditure. (Paragraph 1.7.1) Revenue Expenditure (`......