Audit Reports

The structure of Government Accounts and the layout of the Finance Accounts are shown in Appendix 1.1. The methodology adopted for the assessment of the fiscal position of the State is given in Appendix 1.2. A time series data on State Government finances is given in Appendix 1.3. 1.1.1 Summary......

CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 The Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year, compared w ith the amounts of the voted......

The State Government has done well in establishing an institutional mechanism on fiscal transparency and accountability as evident from the year- on-year presentation of data on State finances. Hus data, however, does not give the big picture of the status of financial management including the......

survey 2005-06 **As per SRS 2009 ^89" Audit Report on State Finances for the year- ended 31 March 2012 Appendix 1.1: Part B Layout of Finance Accounts (Reference: Page 2) Finance Accounts is prepared in two volumes with volume I presenting the summarised financial statements of Government......

Chapter II: Financial Management and Budgetary Control CHAPTER - IT FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

Institutions or Bodies receiving grants-in-aid exceeding 1 lakh per annum recurring or 5 lakh non-recurring were required to maintain subsidiary accounts of the Government grants and furnish to the Accountant General: 1. A copy of the audited statement of their accounts; and 2. Acopy of their......

This Report on the Finances of the Government of Sikkim is being presented to the State Legislature, along with the Finance and Appropriation Accounts, with a view to assess objectively the financial performance of the State during the year 2011-12. The aim of this Report is to provide the......

The State PSUs registered a turnover of 30152.24 crore for 2010-11 as per their latest finalised accounts as on 30 September 2011. This turnover was equal to 9.94 per cent of State Gross Domestic Product for 2010-11. Major activities of Rajasthan State PSUs are concentrated in power sector.......

to in paragraphs 1.15 and 1.26) Summarised financial results of Government companies and Statutory corporations for the latest year for which accounts were finalized in crore) SI. Sector & Name of the Company Period of Year in Net profit(+) / Loss(-) Turn over Impact of accounts Paid up......

The accounts of per Generally Accepted Accounting Government companies are audited by Principles (GAAP) prevailing in the Statutory Auditors appointed by CAG. country. The major contributors to These accounts are also subject to profit were Rajasthan State Mines and supplementary audit conducted......

areas of Hanumangarh and Sriganganagar district was also issued in May 2010 and the Company paid (October 2010) dues amounting to 1.92 crore6 on account of minimum premium charges on these 12 areas. We observed that the project management planning of the Company was weak as it neither......

The UoR had paid t 1.09 crore on account of ED to the JVVNL during the period April 2001 to August 2011 (Appendix 3.1) It was also seen that no ED was being charged by JVVNL from other constituent colleges of UoR i.e. Commerce College and Poddar Management Institute. The State Government......

audit are: Guidelines on Command Area Development and Water Management Programme (CADWMP) issued by the MoWR, Gol; Public Works Financial and Accounts Rules (PWF&ARs); Rajasthan General Financial and Accounts Rules (GF&ARs); Directions issued by Government of Rajasthan (GoR) from......

About this Report 1.1 1 Profile of Audit Entity 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the office of the Principal 1.4 3 Accountant General (Civil Audit), Rajasthan Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Response of the Departments to......

who are assisted by Deputy Secretaries/Commissioner and subordinate officers under them and 268 autonomous bodies which are audited by the Principal Accountant General (Civil Audit). The comparative position of expenditure incurred by the Government of Rajasthan (GoR) during 2010-11, and in the......

473 0.32 241 0.37 66 2008-09 732 0.82 466 0.21 318 0.21 414 0.4 43 Total 2629 2.66 1571 0.7 1462 0.98 1167 0.98 56 Source: Progress Reports and Final Accounts of RHDS 210 Appendices Appendix 2.8 (Refer paragraph 2.1.12.2; page 32 and 33) Statement of plantation of non-popular crops-Physical (ha)......

1 Outstanding paragraphs pertaining to Audit Reports for the years 2006-07 and 2007-08 had been transferred (January 2012) by the Public Accounts Committee to the concerned departments with direction to take further action at their own level. 2 As Sr. no. 1 57 Report No. 2 of the year 2013......

1. General Chapter I is based on the audit of Finance Accounts and State Budget for the year ended March 2012. This chapter provides an analytical review of total revenue receipts of the State Government for the year 2011-12. The total receipts of the State Government for the year 2011-12 were......

assessment 1.5 6 Evasion of tax 1.6 7 Refunds 1.7 7 Response of the Government departments towards 1.8 8 audit Failure of senior officials to enforce accountability 1.8.1 9 and protect interest of the Government Departmental Audit Committee Meetings 1.8.2 10 Non-production of records to Audit for......

2 For details please sec statement number 11-Dctailcd accounts of revenue by minor heads in the Finance Accounts of the Government of Punjab for the year 2011-12. Figures under the head 0021- Taxes on income other than corporation tax-share of net proceeds assigned to States booked in the......

CHAPTER -5 Taxes on Vehicles, Goods and Passengers 5.1 Tax administration The overall charge of the Transport Department vests with the State Transport Commissioner (STC), Punjab, and Chandigarh. There are 20 districts, each headed by a District...

The cases mentioned in this Report are among those which came to notice in the course of test audit of accounts during the year 2012-13 as well as those which had come to notice in earlier years but could not be included in Abbreviations used in this report are listed in the Glossary at......

hi Total receipts of the Government (I + II) 2,458.50 2,841.33 3,200.03 2,771.42 3,146.14 IV Percentage of I to III 55 53 57 54 65 (Source: Finance Accounts of the respective years) The above table indicates that during the year 2012-13, the revenue raised ( 2,035.37 crore) by the Union......

Further, this borewell had become defunct as it was damaged by local miscreants even before commencement of scheme, and thus expenditure on this account remained unfruitful. (ii) To augment water supply source in coastal areas, UT Government sanctioned (December 2003) the work of......

2012 and paragraphs pending as on June 2013 Sl.No Name of the Department/ Inspection Reports Paragraphs Directorate/Societies (1) (2) (3) (4) 1 Accounts and Treasuries 13 48 2 Adi-Dravidar Welfare 11 42 3 Agriculture 41 151 4 Animal Husbandry and Animal Welfare 8 43 5 Arts and Culture 8 36 6......

National Institute of Port Management NOC No Objection Certificate O&M Operation and Maintenance OHT Over Head Tank PA Performance Audit PAC Public Accounts Committee PAG Principal Accountant General PAN Permanent Account Number PGST Pondicherry General Sales Tax PH Public Health PIA Project......

expired leases, ad hoc royalty assessment must be done on the basis of statistical retums/reports of mines for or other inspecting officer, whenever, accounts/records are not produced by the party. Royalty assessment should be done year by year and no case be left pending for the next year to......

(Paragraph 2.2.12.2) Refund of Rs. 57.29 crore was allow ed in 1.567 cases without ensuring the remittance of tax into Government account. (Paragraph 2.2.12.3) Failure to spell out the intention of the Government clearly in the notification resulted in foregoing revenue of Rs. 13.58......

since the facts of the case as available in the documents clearly indicate that the instrument is a sale agreement and should have been taken into account in the interest of revenue. 3.3.4 As per the Article 23 of the Schedule 1 to the Indian Stamp Act 1899, in the case of conveyance of an......

141.74 crore was not realised by the department on account of non-registration of cable television operators during the years 2003-04 to 2007-08. (Paragraph 4.2.7.1) Failure of the department to register and bring to tax net the amusements providers resulted in non-levy of tax of Rs. 14.15......

Interest receipts, dividends and profits (Rs. 1,501.09 crore) accounted for 26 per cent of the non-tax revenue. (Paragraph 1.1) At the end of 2008-09, arrears in respect of taxes administered by the departments of Commercial Taxes, Revenue, Home. etc., amounted to Rs. 10,204.58 crore; of which......

The findings of audit are discussed in the succeeding paragraphs. 5.2.4 Acknowledgment The Indian Audit and Accounts Department acknowledges the co-operation rendered by the Geolog}' and Mining Department in providing the necessary information and records for audit. An entry conference was held......

In the Department, 13 internal audit parties are working, each headed by Assistant Accounts Officer. Planning for internal audit of units are made on the basis of importance and revenue realisation. The position of last live years’ internal audit was as under: Year Pending Units due for......

By the year 2009-10, these receipts accounted for 8.36 per cent of total tax receipts of the State. 3.3 Cost of collection The gross collection of the revenue receipts, expenditure incurred on collection and the percentage of such expenditure to gross collection during the period from......

During 2005-06, receipt of state excise accounted for 15.40 per cent of total tax revenue of the State. By the year 2009-10, these receipts accounted for 14.02 per cent of total tax receipts of the State. 6.3 Analysis of arrears of revenue The arrears of revenue as on 31 March 2010 amounted......

The State PSUs registered a turnover of 25.275.63 crore for 2009-10 as per their latest finalised accounts as on 30 September 2010. This turnover was equal to 11.50 per cent of State Gross Domestic Product for 2009-10. Major activities of Rajasthan State PSUs are concentrated in power sector.......

As per terms and conditions of the work order, the amount collected by the agent was to be deposited in the bank account of the Company daily before 2 PM along with supporting papers viz; centre-wise scrolls for the collection, receipted bills etc. Bank pay-in-slip and original Perforated......

- 2 (Referred to in paragraph 1.15) Summarised financial results of Government companies and Statutory corporations for the latest year for which account were finalised (f in crore) SI. Sector & Name of the Company Period of Year in Net profit(+) / Loss(-) Turn over Impact of accounts Paid up......

companies and Statutory corporations Audit of Government companies is which was not as per Generally governed by Section 619 of the Accepted Accounting Principles Companies Act, 1956. The accounts of (GAAP) prevailing in the country. The Government companies are audited by major......

no. Account Number Meter security CTPT set security 1. JDDC 4-2-26 8000 50000 2. JDDC 4-2-36 8000 20000 3. JDDC 4-2-47 8000 20000 4. JDDC 4-2-80 8000 20000 5. JDDC 4-2-81 8000 20000 6. JDDC 4-2-92 8000 20000 7. JDDC 4-3-112 8000 20000 8 JDDC 4-3-106 8000 20000 9 JDDC 4-3-96 8000 20000 Total......