Audit Reports

Rule 30 (vii i) (a) of BFR relating to general principle for contracts provides that price variation clause can be provided only in long-term contracts where the deli very period extends beyond 18 months whereas in short-term contracts fi rm and fixed prices should be provided for. Scrutiny......

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 (Chartered......

 vxi«4rt Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2015 Government of Bihar Report No.4 of the Year 2015 Report of the......

Overview This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2015 includes an overview of functioning of Public......

(including Companies deemed to be Government Companies as per the provision 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 Section 139 and 143 of the Companies Act 2013. The accounts......

The service tax was to be collected from the lessees. Hyderabad (LATA MALLIKARJUNA) The Accountant General (Economic & Revenue Sector Audit) Andhra Pradesh and Telangana Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 47......

Chapter I Overview Pages 1 - 12 Chapter I - Overview 1.1 About this Report This Report of the Comptroller and Auditor General (CAG) relates to matters arising from performance audit of selected programmes and Departments of Government of Telangana (State formed with......

being implemented in convergence with Health Department, anaemia/nutritional status of the children was to be assessed among provision of other general health care and referral services. 35Adilabad: 30, Warangal: 30 and Nalgonda: 17 30 Details were not made available to Audit with regard to......

of IRs/Paragraphs pending as of 30 September 2015 IRs Paragraphs Backward Classes Welfare 51 272 Consumer Affairs, Food and Civil Supplies 17 89 General Administration 20 79 Health, Medical and Family Welfare 394 3295 Higher Education 577 2897 Home 118 580 Labour, Employment, Training and......

CET Common Entrance Test CGG Centre for Good Governance CHB Children’s Homes for Boys CINB Corporate Internet Banking CPMG Chief Post Master General CPOs Chief Planning Officers CSC Citizen Service Centre CSP Contract Service Provider CWC Child Welfare Committee DAE Director of Adult......

This Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Telangana under the General and Social Sector including Departments of School Education; Women, Children, Disabled and Senior Citizens; Information Technology,......

 Table of Contents Reference to Paragraph Page Preface V Chapter I - Overview About this Report 1.1 1 Profile of General and Social Sector 1.2 1 Office of Principal Accountant General (G&SSA) 1.3 2 Authority for audit 1.4 2 Planning and conduct of audit 1.5 3......

They convene and preside over the meetings of standing committees and General body. The executive authorities of ZPP, MPP and GP are Chief Executive Officer, Mandal Parishad Development Officer and Panchayat Secretary respectively. They hold the executive powers for the purpose of carrying out......

The elected members of ULBs are headed by Chairperson. They convene and preside over the meetings of Standing committees and General body. The Municipalities and Corporations transact their business as per the provisions of the Acts concerned. Day-to-day administration of all the ULBs rests......

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

Overview Overview 1 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programmes of Panchayat Raj and Rural Development (PR&RD) and......

4.8.3 Non refund of excess Central share by implementing agencies As per the provisions of General Financial Rules (GFRs), funds released by Central Government may be utilised for the purpose for which they were released and the unspent balance, if any, shall be refunded along with interest.......

Employees’ Provident Fund ESI Employees’ State Insurance EWS Economically Weaker Section FTE Fixed Tenure Employees FTO Fund Transfer Order GFRs General Financial Rules GoAP Government of Andhra Pradesh GoI Government of India GoTS Government of Telangana GP Gram Panchayat GVMC Greater......

Chapter I Overview Pages 1 - 10 Chapter I - Overview 1.1 About this Report This Report of the Comptroller and Auditor General (CAG) relates to matters arising from performance audit of selected programmes and Departments of Government of Andhra Pradesh, compliance......

 Chapter II Performance Audits Pages 11 - 50 Chapter II - Performance Audits School Education Department 2.1 National Programme of Mid Day Meal in Schools 2.1.1 Introduction Nutritional Support to Primary Education (NSPE) popularly known as Mid...

 Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2015 Government of Andhra Pradesh Report No. 4 of 2016 Report of the......

This Report contains significant results of the performance audit and compliance audit of the Departments of Government of Andhra Pradesh under the General and Social Sector including Departments of Backward Classes Welfare; Consumer Affairs, Food and Civil Supplies; Minorities Welfare;......

Food and Civil Supplies 25 136 Finance 5 50 General Administration 36 196 Health, Medical and Family Welfare 283 2518 Higher Education 726 3101 Home 105 683 Housing 19 153 Labour, Employment, Training and Factories 137 601 Law 62 173 Minorities Welfare 26 160 Municipal Administration and......

Heavy Electricals Limited BLP Basic Literacy Programme BPL Below Poverty Line CAAT Computer Assisted Audit Techniques CAG Comptroller and Auditor General of India CARA Central Adoption Resource Agency CCH Cook-cum-helper CCLA Chief Commissioner of Land Administration CDSE Commissioner and......

The elected members of ULBs are headed by Chairperson. They convene and preside over the meetings of Standing committees and General body. The Municipalities and Corporations transact their business as per the provisions of the Acts concerned. Day-to-day administration of all the ULBs rests......

of SWM, but the expenditure towards salaries of sanitation workers, maintenance of vehicles for transportation of garbage etc., was met from general fund of the ULBs concerned. The details of releases and expenditure incurred under 12th FC grants, in the nine test-checked ULBs are given......

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

Overview Overview 1 About this Report This Report of the Comptroller and Auditor General of India (C AG) relates to matters arising from performance audit of selected programmes of Panchayat Raj and Rural Development (PR&RD) and......

4.8.3 Non refund of excess Central share by implementing agencies As per the provisions of General Financial Rules (GFRs), funds released by Central Government may be utilised for the purpose for which they were released and the unspent balance, if any, shall be refunded along with interest.......

ECV Estimated Contract Value EPF Employees\' Provident Fund EWS Economically Weaker Section FTE Fixed Tenure Employees FTO Fund Transfer Order GFRs General Financial Rules GoAP Government of Andhra Pradesh GoI Government of India GP Gram Panchayat GVMC Greater Visakhapatnam Municipal Corporation......

by an order, cause test audit to be conducted of the accounts of such Company and the provisions of Section 19 A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 shall apply to the report of such test Audit. Thus, a Government Company or any......

(including Companies deemed to be Government Companies as per the provision 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 Section 139 and 143 of the Companies Act 2013. The accounts......

The service tax was to be collected from the lessees. Hyderabad (LATA MALLIKARJUNA) The Accountant General (Economic & Revenue Sector Audit) Andhra Pradesh and Telangana Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 51......

DOT Deposit Operate and Transfer DPRs Detailed Project Reports EMD Earnest Money Deposit FDR Fixed Deposit Receipt GDP Gross Domestic Product GFR General Financial Rules GoAP Government of Andhra Pradesh ha Hectares IGCARL Indira Gandhi Centre for Advance Research on Livestock Private Limited......

Appendices Appendix 1.1 (Referred to in paragraph 1.1, page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011......

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

The departmental officer drawing the grant-in- aid should be primarily responsible for certifying to the Accountant General, where necessary, the fulfillment of the conditions attached to the grant and furnish the certificate (Utilization Certificate) in such form and at such interval as may be......

 Report of the Comptroller and Auditor General of India on State Finances for the year 2014-15 Government of Punjab Report of the Comptroller and Auditor General of India on State......

 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......