MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 131 of 154, showing 10 records out of 1,538 total

22 March 2013
Compliance Performance
Chhattisgarh
Report of 2012 - Report of the Comptroller and Auditor General of India on Assessment, Levy and Collection of Major and Minor Mineral Receipts on Revenue Sector for the year ended March 2011 - Government of Chhattisgarh

The lessee is required to maintain correct and regular accounts o f all minerals excavated and dispatched and furnish monthly returns to the Depar tment. 2.2.2 The budget estimates, actual receipts from mining, total non-tax revenue raised by the State Government and the percentage c ontribution...............

Sector:
Taxes and Duties
Chapter 1 - INTRODUCTION
(PDF 0.1 MB)

CHAPTER-I INTRODUCTION 1.1 Minerals are valuable natural resources. Being finite and non-renewable, their exploitation is guided by long term national goals and perspectives, which in turn are influenced by the global economic scenario. Mineral...

Download Full Report (PDF 0.83 MB)
04 April 2013
Compliance Financial Performance
Assam
Report 1 of 2013 - Report of C&AG of India on Public Sector Undertakings (PSUs) for the year ended 31 March 2012 Government of Assam

The reply is not tenable in view of the fact that AIDC was not mere caretaker of the property, but was ∗ 327 KVA @ ` 115 per month for 64 months Chapter-III Transaction Audit Observations 71 also vested with the prudent management of the Centre. The AIDC should have taken appropriate action...............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter-III - Transaction Audit Observations
(PDF 0.12 MB)

The reply is not tenable in view of the fact that AIDC was not mere caretaker of the property, but was *327 KVA (S> ^ 115 per month for 64 months 70 Chapter-Ill Transaction Audit Observations also vested with the prudent management of the Centre. The AIDC should have taken appropriate action...............

Download Full Report (PDF 2.08 MB)
04 April 2013
Performance
Assam
Report 5 of 2012 – Performance Audit on Forest Receipts of Government of Assam

In the ‘Assam Forest Policy 2004’, the GOA has also emphasised on maximising economic return from the available sources. The regular felling and sale of timber has been stopped in the State of Assam after the ban (1985) of GOA. This has compelled the GOA to focus to sale of bamboo and other...............

Sector:
Finance |
Transport & Infrastructure |
Industry and Commerce |
Environment and Sustainable Development |
Agriculture and Rural Development
Chapter 5 - Other Points of Interest
(PDF 0.16 MB)

5 2 5.1 Control mechanism on extraction of forest produce ? --- --- Audit scrutiny revealed that this As per the system in place, no system has not proved to be a forest produce can be extracted foolproof mechanism to safeguard without prior payment ...

Download Full Report (PDF 5.96 MB)
06 August 2012
Compliance Financial Performance
Bihar
Report No. 4 - Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2011, Government of Bihar

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The Accounts of Government companies are audited by Statutory Auditors appointed by CAG of India. These Accounts are also subject to supplementary audit conducted...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Information and Communication |
Social Welfare
Chapter IV - Transaction Audit Observations of Report No. 4 - Report of the Comptroller and Auditor General of India (Commercial
(PDF 3.43 MB)

Bihar State Industrial Development Corporation Limited 4.6 Inadequate arrangements for safeguarding movable and immovable assets. Inadequate safety arrangement resulted in encroachment of assets worth 21.32 crore. The Bihar State Industrial Development Corporation Limited (Company) was...............

Annexures of Report No. 4 - Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2011
(PDF 6.72 MB)

Sector & Name of the Feriud of Year in Net Profit (+)/ Loss (-) Net Profit/ Turn-Impact of Paid up Accumulated Capital Return on Percentage No. Company Accounts which Net Profit/ Interest Depre-over Accounts Capital Profit (+)/ Empluved Capital return on Finalised Luss before ciation...............

Table of Contents
(PDF 0.67 MB)

of 4.5 85-86 Labour Cess Bihar State Industrial Development Corporation Limited Inadequate arrangements for safeguarding movable 4.6 86-88 and immovable assets Nine Government companies Avoidable expenditure by way of Excess 4.7 88-90 contribution to Employees’ Provident fund Statutory...............

Chapter 2 - Performance Review Relating to Government Company
(PDF 6.02 MB)

Jamui (1000 MT capacity) during 2006- 11. The Company diverted foodgrains from Following the Government decision one scheme to another without return of the same quantities to the original (September 2008) to create 47000 MT scheme to ensure that the targeted capacity, the Company submitted an...............

Download Full Report (PDF 34.53 MB)
22 March 2013
Compliance Performance
Chhattisgarh
Report of 2012 - Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 - Government of Chhattisgarh

eline Rules, 2000, a Central Valuation Board shall be constituted which shall evolve norms for fixation of market value in respect of valuation of immovable property, receive information/data property transaction entered by District Valuation Committee along with the provisional rates of...............

Sector:
Taxes and Duties
Download Full Report (PDF 1.96 MB)
03 April 2013
Financial Performance
Assam
Report 2 of 2012 - Performance Audit on Revenue of Government of Assam

(Paragraph 2.11.7) xNon-availability of information on movable and immovable properties RI WKH FHUWL¿FDWH GHEWRUV ZLWK WKH $VVHVVLQJ 2I¿FHUV KDQGLFDSSHG WKH 5HFRYHU\ 2I¿FHU WR WDNH UHVXOW RULHQWHG DFWLRQ RQ DUUHDU FHUWL¿FDWHV Consequently, arrear dues of ` 6.94 crore...............

Sector:
Taxes and Duties |
Transport & Infrastructure |
Environment and Sustainable Development
Chapter 2 - Taxes on Sales,Trade etc.
(PDF 6.68 MB)

(Paragraph 2.11.7) Non-availability of information on movable and immovable properties of the certificate debtors with the Assessing Officers handicapped the Recovery Officer to take result oriented action on arrear certificates. Consequently, arrear dues of? 6.94 crore remained unrealised................

Overview
(PDF 0.08 MB)

(Paragraph 2.11.7) Non-availability of information on movable and immovable properties of the certificate debtors with the Assessing Officers handicapped the Recovery Officer to take result oriented action on arrear certificates. Consequently, arrear dues of 6.94 crore remained unrealised................

Download Full Report (PDF 15.26 MB)
30 March 2012
Performance
Assam
Report of 2011 – Report of the C&AG of India on District Nagaon for the ended 31 March 2011 Government of Assam

There were 1,274 fire incidents during 2006-11 in which seven human lives and property worth `14.70 crore were lost. Thus, shortage of infrastructure is one of the causes responsible for loss of life and property. To sum-up, the District is deficient in basic amenities like good quality...............

Sector:
Transport & Infrastructure |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 6 – Economic Services
(PDF 1.14 MB)

Chapter 6: Economic Services 6.1 Infrastructure Good infrastructure will go a long way in enhancing the growth potential of the District and bridging the gap between urban and rural areas. It will also bring the remote and backward areas closer to...

Chapter 4 – FINANCIAL MANAGEMENT AND ACCOUNTING FRAMEWORK
(PDF 0.15 MB)

The GPs are required to furnish the monthly expenditure statement and returns as per schematic guidelines to BDOs for onward transmission to DC/PD. Scrutiny of records revealed that funds were shown as expenditure as soon as these were released to BDOs/COs by DC/PD and to GPs by BDOs although...............

Chapter 7 – GENERAL SERVICES
(PDF 0.61 MB)

There were 1,274 fire incidents during 2006-11 in which seven human lives and property worth ?14.70 crore were lost. Thus, shortage of infrastructure is one of the causes responsible for loss of life and property. To sum-up, the District is deficient in basic amenities like good quality...............

Download Full Report (PDF 3.95 MB)
03 April 2012
Compliance Performance
Bihar
Report No.2 of 2011 - Report of the Comptroller and Auditor General of India (Civil) for the year ended 31 March 2011 Government of Bihar

This Report has been prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of Tndia.   Chapter-1 of this Report covers audited entity profiles, authority for audit, planning and conducting of audit...

Sector:
Finance |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 3 - Audit of Transactions
(PDF 9.47 MB)

CHAPTER III AUDIT OF TRANSACTIONS Audit of transactions of the Government departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failures in the observance of...

Chapter II - Performance Audit
(PDF 10.86 MB)

The Government was to prescribe the periodical reports / returns through which it would monitor the performance of IAY in the districts. As per Government directive (May 2009) 100 per cent IAY houses were to be inspected at the block level. The monitoring and As per VMC guidelines, 20 meetings...............

Download Full Report (PDF 35.43 MB)
22 March 2013
Compliance Financial Performance
Chhattisgarh
Report No. 2 of 2012 - Report of the Comptroller and Auditor General of India on Public sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 of Government of Chhattisgarh

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Agriculture and Rural Development
Chapter 3 - Transaction Audit Observations
(PDF 11.66 MB)

payment of penal interest Avoidable payment of penal interest of ^ 83.19 lakh due to short payment of advance tax and non-submission of income tax returns on time Section 210 of the Companies Act 1956, read with Sections 166 and 216, casts upon the Board of Directors of a Company the duty to...............

Overview of Report No. 2 of 2012 of Government of Chhattisgarh
(PDF 3.03 MB)

There of new projects. Percentage of Return on was delay of 88 to 308 days in filing tariff Capital Employed increased from 3.22 petition by the Company resulting in loss of (2009-10) to 8.08 (2011-12) due to increase interest of f 16.28 crore. in Return on Capital Employed indicating improvement...............

Chapter 2 - Performance Audit relating to Governmnent Company
(PDF 26.63 MB)

of new projects. Percentage of Return on The Audit recommendations include Capital Employed increased from 3.22 introduction of an effective monitoring (2009-10) to 8.08 (2011-12) due to increase in Return on Capital Employed indicating system to ensure that all the required improvement in...............

Download Full Report (PDF 55.87 MB)
30 March 2012
Financial
Assam
Report of 2011 – Report of the C&AG of India on State Finances for the year ended 31 March 2011 Government of Assam

According to Rule 103 of Assam Financial Rules, 1983 any defalcation or loss of public money or other property discovered in Government Treasury or office or department, which is under the audit of the Principal Accountant General, should be immediately reported to the Principal Accountant...............

Sector:
Finance
Chapter 1 – STATE FINANCES
(PDF 0.46 MB)

In addition, in a transition to complete dependence on market based resources, the State Government needs to initiate measures to earn adequate return on its investments and recover its cost of borrowed funds rather than bearing the same on its budget in the form of implicit subsidy and take...............

Download Full Report (PDF 1.18 MB)