Audit Reports

The balance of the Government of NCT of Delhi is merged and forms part of the general cash balance of the Union Government and treated as lying in deposit with the Government. Delhi being a Union Territory is not being covered under the recommendations of the Central Finance Commission. Delhi......

2.1.2 Audit of Appropriation Accounts 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. It also ascertains whether the expenditure so incurred is in......

accounts of remaining three bodies/authorities due up to 2013-14 had not been received as of March 2015 in the office of the Principal Accountant General (Audit), Delhi. The details of these outstanding accounts are given in Table 3.2: Table 3.2 The details of outstanding accounts as on 31......

 Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2015 Government of National Capital Territory of Delhi Report of the year 2016 Report......

 PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of National Capital Territory of Delhi under Section 48 of the......

2- General Administration. In nine cases the lumpsum provision exceeding 10 lakh was obtained without giving complete break up of expenditure. (Para 2.6) (viii) Overview Chapter 3 Financial reporting There were delays in obtaining utilization certificates (UCs) from various grantee......

CHAPTER-I GENERAL CHAPTER I GENERAL 1.1 Revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Telangana, the State’s share of net......

(CT) Assistant Commissioner (Commercial Taxes) ACTO Assistant Commercial Tax Officer ADMG/ADM&G Assistant Director of Mines and Geology AG Accountant General AGPA Agreement of sale coupled with General Power of Attorney AIG Assistant Inspector General ALF Additional Licence Fee AMC Annual......

The Commissioner and Inspector General of Registration and Stamps (CIGR) is the head of the Department, who is empowered with the task of superintendence and administration of registration work. He is assisted by six Deputy Inspectors General (DIG), 22 District Registrars/Asst. IGs (DR/AIG)......

(CT) Assistant Commissioner (Commercial Taxes) ACTO Assistant Commercial Tax Officer ADMG/ADM&G Assistant Director of Mines and Geology AG Accountant General AGPA Agreement of sale coupled with General Power of Attorney AIG Assistant Inspector General ALF Additional Licence Fee AMC Annual......

 P R E F A C E 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 Telangana under Article 151 of the......

However, conversion tax was arrived at by applying the general basic value183 instead of specific basic value184 fixed for the particular survey number in all these cases. Due to incorrect adoption of basic values which were less than the rates specified by the Registration and Stamps Department......

 Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended March 2015 Government of Telangana Report No.1 of 2016 TABLE OF CONTENTS Reference to Paragraph......

Reply has not been received (January 2016). (Lata Mallikarjuna) Hyderabad Accountant General The (Economic & Revenue Sector Audit) Andhra Pradesh and Telangana Countersigned I s New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of India 98......

Some of the significant audit findings are mentioned below. 1 GENERAL The total revenue receipts of the State Government for the year 2014- 15 amounted to 51,041.80 crore. State tax and non-tax revenue accounted for 70 per cent of this ( 29,288.30 crore and 6,446.82 crore......

When this was pointed out in the Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2009, Department assured that internal audits would be conducted in future. However, Department did not furnish any information/records in respect of its......

The records relating to the period 2011 -15 were test -checked in the offices of Director General (DG), Animal Husbandry and Dairying Department (AHD) at Panchkula and eight Deputy Directors ( DDs) 2 at district level selected on the basis of expenditure by adopting Probability to Proportionate......

2,19,000 samples of water, only 1,08,593 (50 per cent) samples were collected and tested in selected districts, of which 13 per Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 cent were found unfit. Further, as per data of Health Department, out of......

2012-13 2013-14 2014-15 Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates General Services 8.916 9.328 10.684 10.220 12.331 11,897 14,481 13.597 16.639 16,765 Social Services 11.349 10.904 13.969 12.642 15.935 14,516......

Three schemes were lying incomplete for want of permission from railways, non-availability of land for Storage and Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2015 Sedimentation tanks and non-resolving of land dispute with land owners resulting in......

significant results of the performance audit and compliance audit of the departments/autonomous bodies of Government of Haryana under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came to notice in the course......

During 2005-06 to 2013-14, the compound annual growth rate (CAGR) of revenue receipts at 13.45 per cent was lower than the growth rate of general category States (15.76 per cent). This growth rate over the previous year at 7.33 per cent was lower than the growth rate of 16.10 per cent in general......

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 Acts and that the expenditure required to be charged under the provisions......

After verification, these should be forwarded to the Accountant General (A&E) within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 3,723 UCs due for submission in respect of grants and loans aggregating 10,678.74 crore, 1,270 UCs for an......

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 Audit Report on State Finances for the year ended 31 March 2015 constitute development......

 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2015 GOVERNMENT OF HARYANA TABLE OF CONTENTS Reference to Paragraphs Page/ Remarks......

during the month of March 2015 which shows rush of expenditure at the end of the financial year and was against the provisions of Rule 56 of the General Financial Rules. The plan expenditure during 2014-15 was only 17,597 crore (79.59 per cent) against the assessed amount of 22,110 crore.......

as the compound annual growth rate (CAGR) of its Gross State Domestic Product has been 17.86 per cent as compared to 15.44 per cent amongst the General Category States1. During this period, its population also grew by 15.33 per cent against the average growth1 2 of 12.76per cent in General......

As indicated in Table 3.1 out of? 34714.78 crore drawn on 97408 AC bills, only 77520 AC bills for 29333.36 crore were adjusted by the Accountant General (A&E), Bihar. However, despite of flagging this issue at regular intervals with the State Government, as of 31 March 2015, DC bills were yet......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorisation given under the Bihar Appropriation Act, 2014 and that the expenditure required to be charged under......

 Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended March 2015 Government of Bihar TABLE OF CONTENTS Particulars Reference to Paragraphs Page......

Controlling Officers did not reconcile 68657.81 crore (exceeding 10 crore in each case) under 75 Major Heads, with the books of the Accountant General (A&E), Bihar during 2014-15. (Paragraph 2.5) Advances from Contingency Fund During 2014-15, 101 withdrawals amounting to 1875.84 crore......

of earlier performance audit Performance audit on NRHM for the period 2005-09 was included in the Audit Report (Civil) of the Comptroller and Auditor General of India for the year ended 31 March 2009, Government of Bihar (Paragraph 1.1). Major audit findings featured in the Report were as follows:......

Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates Revenue expenditure General services 15448.33 15286.97 18505.11 17729.72 22192.64 18645.11 25469.15 22018.47 28155.44 26408.18 Social services 17816.09 15089.42......

These have been presented sector-wise in the succeeding paragraphs. GENERAL SECTOR HOME DEPARTMENT 3.1 Loss to the Government Due to non installation of separate meters in 83 staff quarters of Beur Jail, Patna and supply of electric energy from High Tension connections for domestic use coupled......

 ’•wil Report of the Comptroller and Auditor General of India on General, Social and Economic Sector for the year ended March 2015 Government of Bihar Report No. 2 of the year 2015 Report of......

pertaining to nine departments viz. Commercial Taxes, Food and Consumer Protection, General Administration Department, Home, Education, Registration Excise and Prohibition, Revenue and Land Reforms, Social Welfare and Transport were being covered under the Act. The thematic audit of RTPS......

pertaining to nine departments viz. Commercial Taxes, Food and Consumer Protection, General Administration Department, Home, Education, Registration Excise and Prohibition, Revenue and Land Reforms, Social Welfare and Transport were being covered under the Act. The thematic audit of RTPS......

 Chapter I: Introduction Chapter I Introduction 1.1 A bout this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Odisha relates to matters arising from Performance Audit of Schemes of Cooperation Department, Selected......

However, Departments of Food Supplies and Consumer Welfare, Finance, General Administration, Health and Family Welfare, Higher Education, Home, Housing and Urban Development, Information and Public Relations, Information Technology, Labour and Employment, Law, Panchayati Raj, Parliamentary......

The PAOs/APAOs had to conduct pre check of all the bills thus received, make payments, compile monthly accounts and render the accounts to Accountant General (A&E). In the State, 709 Drawing and Disbursing Officers (DDOs) draw work bills through 14 PAOs/APAOs1 2 3. I&CAD Department draws the pay......

However, the other Departments are excluded and covered in the Report on General and Social Services. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2014-15 as well as those which came to notice in earlier years, but were not......

 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 Haryana under Article 151 of the Constitution......

The issue was also pointed out in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2014. During test check of records of offices of eight DETCs (ST)4 between December 2014 and May 2015, it was noticed that in 77 cases, benefit of ITC of 40.59 crore on......

Chandigarh (Mahua Pal)\" f \" The Principal Accountant General (Audit), Haryana Countersigned New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of India 71......

HLL Rules Haryana Liquor License Rules, 1970 HSRPs High Security Registration Plates HVAT Act Haryana Value Added Tax Act, 2003 IGR Inspector General of Registration IMFL Indian Made Foreign Liquor IOCL Indian Oil Corporation Limited Report for the year 2014-15 (Revenue Sector) IR Act......

 TABLE OF CONTENTS Reference to Paragraph Page/ Remarks Preface V Overview vii-x CHAPTER-I GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 6 Evasion of tax detected by the Department......

1. Chapter-I General The total revenue receipts of the State Government for the year 2014-15 were 40,798.66 crore as compared to 38,012.08 crore during the year 2013-14. Out of this, 79 per cent was raised through tax revenue ( 27,634.57 crore) and non-tax revenue ( 4,613.12 crore). The......

The overall control and superintendence over levy and collection of SD and RF vests with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by 21 Deputy Commissioners (DCs), 83 tehsildars and 47 naib tehsildars acting as Registrars, Sub Registrars (SRs) and Joint Sub......

Chief Secretary to Government of Haryana, Transport Department is the administrative head assisted by the Transport Commissioner who exercises general superintendence over the functioning of the Department. The powers of Registering and Licensing Authority (RLA) are being exercised by 62......

15 12 Haryana State Lotteries 2 13 Co-operative 20 14 Forest 11 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 1 19 General 1 20 Town and Country Planning 3 Total 820......

(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......

(Mahua Pal) Principal Accountant General (Audit), HaryanaComptroller and Auditor General of India(Shashi Kant......