Audit Reports

1.3 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from the audit of 11 Government Dep artments and Autonomous Bodies under the Economic Sector. Compli ance Audit covers examination of the transactions relating to expendi......

market committe e for a period not exceeding three years; grant of loan to the market committee and such similar or allied purposes as specified by general or speci al order. However, substantial amounts from CMF were diverted to other Departments/agencies in the form of loans/grants fo r......

Non identification of ayacut/users of the projects Para 390 of APPWD stipulates that the approximate e xtent of the ayacut of the project and its general location should be specifie d while preparing project reports. Audit observed that neither the ayacut nor the actu al users were identified......

Glossary Glossary Glossary Glossary Glossary ADHT : Assistant Director of Handlooms and Textiles AEP : Apparel Export Park AG : Accountant General AMCs : Agricultural Marketing Committees APCPDCL : Andhra Pradesh Central Power Distribution Company Limited APERC : AP Electricity......

approval to the project, to be taken up in two 17 phases in PPP mode 17 Phase -I comprised: acquisition of land , conduct survey as per D irector General of Civil Aviation norms , prepare runway/Airstrip , providing facilities like Airport lighting, Night landing and other miscellaneous......

corporations for the year ended 31 March 201 6 for submission to the Government of Mah arashtra under Section 19 A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. The accounts of Government c ompanies (including......

The day to day operations are carried out by the Managing Director with the assistance of the Joint Managing Director (JMD) , General Manager, Deputy General Manager s, Chief Accounts Officer, Executive Engineers (two) and Regional Managers (s even) at Regional level and Senior Managers......

The accounts of Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General of India (CAG). These accounts are also subjec t to supplementary audit conducted by CAG. Audit of Statutory corporations is governed by their respective Legislations. The working......

Audit Report for the year 2015-16, Government of Tripura 167 CHAPTER V: GENERAL SECTOR 5.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2016 deals with the findings on audit of the State......

Audit Report for the year 2015-16, Government of Tripura 141 CHAPTER IV: REVENUE SECTOR 4.1 GENERAL 4.1.1 Trend of revenue receipts The Tax and Non-tax Revenue raised by Government of Tripura during the year 2015-16, the net proceeds of......

per 30,000 population in genera l areas and one PHC per 20,000 population in difficult/tribal and hilly are as; one CHC per 1,20,000 population in general areas and one CHC per 80,000 population in difficult/tribal and hilly areas. Status of health facilities as on 31 March 2016 are shown in......

( as defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 139 (5) or (7) of the Compani es Act. These financial statements are subject to......

Scheme Directorate of Handloom, Handicrafts & Sericulture 15.15 Total 47.36 Source : ‘Public Financial Management System’ portal in Co ntroller General of Accounts’ website 2.2 Planning and conduct of audit Audit process starts with the assessment of risks f aced by various departments of......

Reports 6.1.1 Explanatory notes not submitted Serious irregularities noticed in audit are include d in the Report of the Comptroller and Auditor General of India (CAG) and presented to the State Legislature. According to the instructions issued by the Finance Department, Government of Tripura......

DEPARTMENT (Tripura Small Industries Corporation Limited) Working of Tripura Small Industries Corporation Limited 3.2 111 CHAPTER IV: REVENUE SECTOR General 4.1 141 Trend of Revenue Receipts 4.1.1 141 Tax Revenue 4.1.1(a) 141 Non-tax Revenue 4.1.1(b) 142 Analysis of arrears of revenue 4.1.2 144......

significant results of the per formance and compliance audit of the departments of the Government of Tripura und er Social, Economic, Revenue and General Sectors including the departmen ts of Health & Family Welfare, Revenue, Public Works (Roads & Buildings), Industries and Commerce,......

90 per cent grants and 10 per cent State share against 70 per cent grants and 30 per cent State share to General Category States in all the Centrally Sponsored Schemes (CSS). The State st ands 18 th in terms of population density in the country. As indicated in Appendix - 1.1 (Part-D) the......

3.1 Delay in submission of Utilisation Certificates Rule 212(1) of General Financial Rules (GFR) 2005 p rovides that Utilisation Certificates (UCs) should be submitted by the grant ee Institutions or Organisations receiving grants for specific purposes, unless spec ified otherwise within 12......

14 of Finance Accounts of the Government of Rajasthan for the year 2015 -16 (C) Head – 1601. CHAPTER -I : GENERAL Audit Report (Revenue Sector) for the year ended 31 March 2016 2 1.1.2 The det ails o f the budget estimates (BE) and the actual receipts in respect of the tax revenue raised......

The Inspector General, Registration and Stamps (IGRS) is the head of the Registration and Stamps Department. He is assisted by an Additional Inspector General in administrative matters and by a Financial Adviser in financial matters. Besides , one Additional Inspector General, Jaipur......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submission to the Governor of Rajasthan under Article 151 of the......

i Reference to Paragraph Page Preface v Overview vii -xii 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 D epartment......

49 crore. Some of the significant audit findings are mentioned below: I. General The total revenue receipts of the Government of Rajasthan during 201 5-16 were ` 1,00,285.12 crore as against ` 91,326,.91 crore for the year 201 4-15. The revenue raised by the Government amounted to ` 53,640.79......

The Govern ment replied (September 2016) that detailed directions had been issued in April 2014. However, the facts remained that these were general instructions and specific instructions were not issued to utili se the information for registration of dealers liable under RET Act (Octo ber 2016).......

During test check of the registration records, tax ledgers , general index registers and information available on VAHAN software of eight RTOs 19 and six DTOs 20 for the period 2012 -13 to 2014 -15, it was noticed ( between June 2015 and March 2016) that in respect of 2,204 vehicle s for......

2.1.2 Audit of Appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the Appropriat ion Act and that the expenditure required to be charged under the......

59 Appendix-1 State Profile Paragraph 1.1 (Reference: Profile of Uttarakhand; page 1) A. General Data*: B: Financial Data CAGR Particulars Figures (in per cent) CAGR 2005-06 to 2013-14 2013-14 to 2014-15 For Uttarakhand For SCS# For......

ons ( ` `` ` in crore) Receipts 2013-14 2014-15 Disbursements 2013-14 2014-15 Non-Plan Plan Total Section-A: Revenue Tax revenue 7,355.34 8,338.47 General services 6,182.04 7,346.72 55.56 7,402.28 Non -tax revenue 1,316.54 1,110 .44 Social services 7,298.01 5,466.78 3,756.91 9,223.69 Share of......

officers did not submit 262 Utilis ation Certificates, in respect of the grants of ` 240.94 crore given for specific purposes, to the A ccountant General (A&E), Uttarakhand till March 2015. In the absence of these certificates, it could not be ascertained whether the recipients had utilised......

2 Source: Statemen t 14 of Finance Accounts . CHAPTER I GENERAL Audit Report (Revenue Sector) for the year ended 31 March 2016 2 It may be seen from the above that there is large variation between Budget Estimates and Actuals indicating that the departments have not achieved the targeted......

in Registration Department CCRA Chief Controlling Revenue Authority CCT Commissioner of Commercial Taxes CIGRS Commissioner and Inspector General of Registration and Stamps CMV Central Motor Vehi cles CST Central Sales Tax CTO Commercial Tax Officer CVAC Central Valuation Advisory......

v P R E F A C E This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 6 has been prepared for submission to the Governor of Telangana under Article 151 of the......

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii CHAPTER – I : GENERAL Revenue Receipts 1.1 1 Analysis of Arrears of Revenue 1.2 2 Arrears in Assessments 1.3 3 Evasion of Tax detected by the Department s 1.4 3......

(Lata Mallikarjuna) Hyderabad The Accountant General (Economic & Revenue Sector Audit) Andhra Pradesh and Telangana       Countersigned         New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of India 13 February 2017 17 February......

Some of the significant audit findings are mentioned below : I GENERAL  The total revenue receipts of the State Government for the year 201 5-16 amounted to ` 76,133.83 crore . Of this, Tax Revenue (` 39,974.63 crore) and Non -Tax Revenue ( ` 14,414.36 crore) accounted for 71 per cent of the......

Sale deed 12.00 0.50 11 .50 Attorneys had paid an amount of ` 1.15 crore to land owner. General Power of Attorney (GPA) Article 42 (e) of Schedule I -A to IS Act . GPA given for consideration 5.75 1.15 4.60 SR, SAROORNAGAR Developer authorised to sign and execute any application to get the......

Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2015 114 C&AG may, in case of any company covered under sub- Section (5) or sub-Section (7) of Section 139, if considers necessary, by an order, c ause test audit to be conducted of the accounts of......

Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2015 94 Table 2.1.2: Details of Tax Revenue raised ( ` ` ` ` in crore) Sl. No. Head of revenue 2010-11 2011-12 2012-13 2013-14 2014-15 Percentage of increase (+) or decrease (-) in actual of BE Actual BE......

Year Department (s) ATNs pending as of 30 September 2015 Date of presentation in the State Legislature Due date for receipt of ATNs Civil/Social, General and Economic Sectors(Non- PSUs) 2000-01 Medical Health & Family Welfare 01 23.06.20 03 22.09.2003 Agriculture 01 Irrigation Deptt. 01......

v 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 the State of Uttarakhand. This Report......

vii OVERVIEW This Report comprises three chapters containing aud it findings pertaining to Social, General and Economic Sectors (Non-PSUs); Revenue Se ctor; and Social & Economic Sector (PSUs). There are three Performance audits on Rashtriya......

i Table of Contents Description Reference to Paragraph Page No. Preface v Overview vii Chapter-I Social, General and Economic Sectors (Non PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1.1.2 1 Funds transferred dire ctly......

The accounts of these PSUs are subject to supplementary audit conducted by Comptroller and Auditor General of India (CAG) as per the provisions of Section 143 of the Companies Act, 2013 and audit of Statutory Corporations is governed by their respective legislations. This is the second Audit......

(in cluding C ompanies deemed to be Government C ompanies as per the provision of the Co mpanies 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......

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` 98.91 crore, incurred beyond budget estimates due to increase in the number of Distribution Transformer failures, employee cost, administrative and general expenses during 2013 -14, by filing true -up petition.  The Company had neither collect ed the subsidy of ` 693.23 crore (2014 - 15 and......

Resource Planning FRP Financial Restructuring Plan GoAP Government of Andhra Pradesh GoI Government of India GoTS Government of Telangana State GTCS General Terms and Conditions of Supply HITVEL Hyderabad Information Technology Venture Enterprises Limited HT High Tension HVDS High Voltage......