Audit Reports

3.2 Status of submission of accounts of autonomous bodies and placement of audit reports before the State Legislature Several autonomous bodies have been set up by the State Government in the field of village and small industries, urban development, etc. The audit of accounts of nine bodies in......

The annual accounts of the State Government consist of Finance Accounts and Appropriation Accounts. The new format of Finance Accounts introduced from the year 2009-10, has been divided into two Volumes- Volume 1 and II. Volume I represents the financial statements of the Government in a......

r 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......

Total receipts of the State Government (ITU) 3,333.36 3,69834 4076.78 4401.35 5168.60 Percentage of I to HI 13 13 15 15 15 Source; Finance Accounts 2010-11. The above table indicates that during the year 2010-11, the revenue raised by the State Government was 15 per cent of the total revenue......

Districts Blocks Total DoNER accrued receipt as Total and shown in the cs share share as per per Expenditure Schedule-I of the Expenditure balance accounts accounts accounts audited a/cs. 2006-07 1502.53 388.13 2076.00 0.54 3967.20 5461.41 728.19 1034.91 43.83 130.00 7398.34 3016.13 3649.16......

Neither any separate cash book was maintained nor annual accounts of the State Compensatory Afforestation Fund Management & Planning Authority (CAMPA) was prepared. (Paragraph 3.1.10.11) Implementation of various schemes for regeneration, conservation and protection of forests did not have......

It was noticed (Chart No.1.1.1) that expenditure on account of fresh recruitment of teachers was quite high at 42 per cent and considering the fact that it was recurring in nature, this priority of the Government far outstripped the expenditure on infrastructure and teaching aids. i Salary of......

up reportedly (December 2007) due to lapse of the unspent funds ( 43.55 lakh as of December 2007), although the amount had been lying in Government Account since 2004 after its placement by TIDC and the matter of revalidation thereof was not effectively pursued by the Division with the competent......

U RE-2 (Referred to in paragraph 1.15) Summarised financial results of Government companies and Statutory corporations for the latest year for which accounts were finalised (Figures in columns 5(a) to 11 are Rupees in crore) SI. Sector and Name of Period of Year in Net Profit(+)/Loss(-) Turnover......

DLF Limited remitted Rs.725.33 crore of lease rent into Government Account in April and May 2008. 91 Audit Report (Commercial) for the year ended 31 March 2009 Audit observed (March 2009) that the Company erred in fixation of lease rent and adopted wrong parameters in view of the......

The State PSUs registered a turnover of Rs.42,535.07 crorex for 2008-09 as per their latest finalised accounts as of September 2009. This turnover was equal to 18.62 per cent of the State Gross Domestic Product (GDP) of Rs.2.28.479 crore for 2008-09. Major activities of the State PSUs are......

Audt of Government companies is governed by Section 619 of the Companies Act, 1956 The Audit n\'oticed various deficiencies in the functioning accounts of Government companies are audited by of PSUs. A revieiv of three years’ Audit Reports of Statutory Auditors appointed by CAG. These CAG......

Officers of Social Justice and Empowerment Department led to payment of fraudulent claims ( 34.63 lakh) of four private educational institutions on account of scholarship for SC/ST students. Government of India (Gol) introduced (April 2003) a Post Matric Scholarship Scheme (Scheme) for Scheduled......

who are assisted by Deputy Secretaries/Commissioner and subordinate officers under them and 230 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 2009-10, and in the......

Execution of packages 1/2006 12/2007 3/2007 Under Progress 6. Defect liability period 1/2008 12/2008 - - 7. Account clauses 1/2009 6/2009 - - Source: CE (SP) PHED, Jaipur (Minutes of meeting with JBIC) 128 Appendices _Appendix 2.5_ (Refer paragraph 2.1.7.5 and 2.1.8; page 22 and 23) Physical and......

Technology Limited (fll.06 crore). The The accounts of Government companies are heavy losses were incurred by Punjab audited by Statutory Auditors appointed by State Electricity Board (f If 01.52 crore), CAG. These accounts are also subject to Punjab State Warehousing Corporation supplementary......

The Unit remained shut down for 50 days (20 April 2010 to 9 June 2010) resulting in financial loss of? 64.92 crore3 on account of loss of generation of 300.58 MUs. It was also observed that the Company in the first instance did not initiate any action against BHEL, under warranty clause for......

paragraphs 1.15, 1.24, 1.29 and 1.36) Summarised financial results of Government companies and Statutory corporations for the latest year for which accounts were finalised (Figures in column 5(a) to (11) are ' in crore) Sl. Sector & Name of the Period of Year in Net Profit (+)/Loss(-) Turnover......

its injudicious decision of discarding the installation of lightning arrestors on distribution transformers resulted in loss of 4.20 crore on account of damage of 722 distribution transformers due to lightning during 2009-12._ The distribution of power in the State is carried out by the......

3-4 Investment in the State PSUs 1.7-1.9 4-5 Budgetary outgo, grants/subsidies, guarantees 1.10-1.12 5-6 and loans Reconciliation with Finance Accounts 1.13-1.14 6-7 Performance of the PSUs 1.15-1.21 7-9 Arrears in finalisation of accounts 1.22-1.27 9-1 1 Winding up of non-working PSUs......

STATE REVENUE ACCOUNT: 1. Own Tax Revenue 7,246.19 8,414.82 9,598.83 10,923.47 12,430.91 14,146.37 16,098.57 2. Own Non-tax Revenue 2,071.64 2,146.15 2,461.57 2,609.26 2,765.82 2,931.77 3,107.68 3. Own Tax + Non-tax Revenue(1+2) 9,317.83 10,560.97 12,060.40 13,532.73 15,196.73 17,078.14......

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 outcome budgets. These outcome indicators tend to serve the limited purpose of measuring the department-wise performance against......

Chapter Financial Management 2 and Budgetary Control This Chapter outlines the Rajasthan Government’s financial accountability and budgetary practices through audit of Appropriation Accounts. Audit of appropriations seeks to ascertain whether the expenditure......

27.77 crore. (Paragraph 3.2.14) Extrapolation of the results of statistical sampling indicated that the total loss of revenue on account of non/short recovery of tax/fee/penalty could be Rs. 477.63 crore. (Paragraph 3.2.16) 3.2.1 Introduction_ The Transport Department of Government of......

Value Added Tax' revealed the following: Department failed to make assessment of dealers who filed belated returns on the basis of their books of accounts. (Paragraph 2.2.9.3(iii)) Department failed to implement tax audit as provided in the RVAT Act. (Paragraph 2.2.10.1) Against the......

1 For details, please see Statement No. 11 - Detailed accounts of revenue by minor heads in the Finance Accounts of the Government of Rajasthan for the year 2008-09. Figures under the head 0020 - Corporation lax. 0021 - Taxes on income other than corporation tax, 0022 - Taxes on agriculture......

no. Category Number of cases Amount 1. Non/short realisation of excise duty and 6S 55.70 licence fee 44 0.48 2. Loss of excise duty on account of excess wastage of liquor 3. Other irregularities 60 4.10 Total 172 60.28 During the year 2008-09. the department accepted short realisation and other......

N In case the details of a particular record selected were not available the sample has been accordingly reduced and the resultant effect taken in account in calculating the total estimated amount of short/non levy of revenue. 89 Annexure 90 Audit Report (Revenue Receipts) for the year ended 31......

The cases mentioned in this Report are among those which came to notice in the course of test audit of accounts during the year 2011-12 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......

( 0.50 crore), without getting sufficient details to ensure viability of the scheme, remained unutilized for more than six years outside Government account and the students were forced to stay in excess of capacity in the available hostel rooms. Further, the casual approach of the Principal,......

2009-10 90.91 215.49 0.66 307.06 305.53 2010-11 103.75 243.85 1.07 348.67 348.00 2011-12 84.66 238.53 2.67 325.86 323.06 (Source: Appropriation Accounts) It may be noted from the above that the allotment of funds and expenditure per annum ranged between 162 crore to 348 crore during the......

m Total receipts of the Government (I + II) 2,135.62 2,458.50 2,841.33 3,200.03 2,771.42 IV Percentage of I to III 60 55 53 57 54 (Source: Finance Accounts of the respective years) The above table indicates that during the year 2011-12, the revenue raised ( 1,482.74 crore) by the Union......

These PSUs registered a turnover of t 336.68 crore as per their latest finalised accounts (September 2012). This turnover was equal to 2.39 per cent of Gross State Domestic Product (GSDP) for 2011-12. The major activities of PSUs are concentrated in Financing and Manufacturing sectors. The PSUs......

Corporate plans of CSMs, technical standards and norms in sugar manufacturing, Generally Accepted Accounting Practices and good practices in management. 1.1.5 Audit coverage and methodology The performance audit was conducted from January to May 2009 through test check of records in the......

5 0 5 5 0 5 34 0 34 18.05.2006 Villupuram 5 0 5 5 0 5 32 2 30 05.07.2006 Total 35 0 35 35 9 27 233 30 203 (Shortfall is arrived at taking into account the prescribed/actual meetings held from the date of registration of respective societies ) P : Prescribed: A: Actual; S: Shortfall. 162......

Audit noticed that the EE, in contravention of the terms and conditions of the contract, made payments of escalation charges, taking into account the payments made during each quarter, which also included works measured during the previous quarters. This resulted in overpayment of Rs 22.20......

Audit has been conducted in accordance with the Auditing Standards prescribed for the Indian Audit and Accounts Department. Audit samples have been drawn based on statistical sampling methods as well as on judgement basis. The specific audit methodology adopted for programmes and schemes has......