Audit Reports

The elected member s of ULBs are headed by Chairperson. They convene and preside over the meet ings of Standing committees and General body. The Municipalities and Corporatio ns transact their business as per the provisions of the Acts concerned. Day-to-day ad ministration of all the ULBs rests......

Letting out untreated water into the river was boun d to be environmentally hazardous to aquatic life and public health in general. Audit observed that the monitoring mechanism to ens ure timely completion of the projects and quality checks was not adequate as see n from the following. i.......

About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programm es of Panchayat Raj and Rural Development (PR&RD) and Municipal Administration an d Urban Development (MA&UD) departments implemented......

implementation of the system; delivery of services to citizens and governance of local self- government institutions were improved; and (iii) general and application controls, disaster rec overy and business continuity plans were in place and functioning effectively. 2.1.4.2 Scope and......

Standard BSNL Bharat Sanchar Nigam Limited BSUP Basic Services to the Urban Poor CAATs Computer Assisted Audit Techniques CAG Comptroller and Auditor General CC Cement Concrete CDMA Commissioner Director of Municipal Administration CEO Chief Executive Officer CFC Central Finance Commission CFMS......

The audit has been conducted in conformity with Aud iting Standards issued by the Comptroller and Auditor General of India.......

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 t he Governor of Himachal Pradesh under article 151 of the......

ETI Excise and Taxation Inspector ETOs Excise and Taxation Officers FCA Forest Conservation Act FS Flying Squad GOI Government of India GST General Sales Tax GTO Gross Turn Over HEPs Hydro Electric Projects HoD Head of the Department HP Himachal Pradesh HPLR Himachal Pradesh Land......

TABLE OF CONTENTS DESCRIPTION Reference to Paragraphs Pages Preface v Overview vii-x CHAPTER-I: GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department......

I. General The total revenue receipts of the Government for th e year 2015-16 was `23,440.48 crore as compared to `17,843.45 crore during the previous year. Out of this, 36 per cent was raised through tax revenue ( `6,695.81 crore) and non-tax revenue ( `1,837.15 crore). The balance 64 per......

The Inspector General of Registration (IGR) is the Head of the Revenue Depar tment who is empowered with the task of superintendence and administration of registration work. He is assisted by 12 Deputy Commissioners and 117 Tehsildars/Naib-Tehsildars acting as the Registrars and......

Act and duly author ised by the State Government by notification shall be duly registered by the AET C or ETO in-charge of the District under the HP General Sales Tax Act, 1968, and HP Value Added Tax Act, 2005, in the concerned district office. The authorised person shall collect AGT and deposit......

The elected member s of ULBs are headed by Chairperson. They convene and preside over the meet ings of Standing committees and General body. The Municipalities and Corporatio ns transact their business as per the provisions of the Acts concerned. Day-to-day ad ministration of all the ULBs rests......

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

implementation of the system; delivery of services to citizens and governance of local self- government institutions were improved; and (iii) general and application controls, disaster rec overy and business continuity plans were in place and functioning effectively. 2.1.4.2 Scope and......

Hyderabad The (L.TOCHHAWNG) Principal Accountant General (G&SSA) Andhra Pradesh and Telangana Countersigned New Delhi The (SHASHI KANT SHARMA) Comptroller and Auditor General of India 02 FEB 2017 01 FEB......

The audit has been conducted in conformity with Aud iting Standards issued by the Comptroller and Auditor General of India.......

replied (December 2016) that consumers w ere not coming forward for installation of water meters and that necessary ste ps were being taken to create general awareness in public and proposals would be formulated for mandatory installation of meters in the new schemes. However , the shortfall arose......

WTP Water Treatment Plants ZPP Zilla Praja Parishad ZPTC Zilla Parishad Territory Constituencies www.agap.cag.gov.in ©COMPTROLLER AND AUDITOR GENERAL OF INDIA......

affirm the responsibility of the Authority drawing the funds for submission of UCs to the Departmental Officer and forwarding them to the Accountant General (A&E) after verification. Budget controls are effective before payments are released but not after the release whe n the expenditure is......

km. with a population of 4.9 5 crore as per 2011 census. General data relating to the State is given in Appendix 1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services produced within the State in a given period of time. The......

The Appropriation Accounts are complementary to the Finance Accounts. Audit of appropriations by the Comptroller and Auditor General seeks to ascertain whether the expenditure actually incurred under vario us grants is within the authorisation given under the Appropriati on Act and the......

different nomenclatures in Non -P lan and Plan in respect of same Sub -head 2.6.3 98 2.12 New Sub heads opened without the concurrence of Accountant General (A&E) in 2015 -16 2.6.5 98 3.1 Statement showing data on Utilisation Certificates 3.2 101 3.2 Statement showing submission of accounts and......

Chapter I Pages 1 - 7 Overview Chapter I Overview 1.1 About this Report This Report of the Comptroller and Auditor General (CAG) relates to matters arising from audit of transactions of various Departments of Government of Andhra Pradesh, Central and State plan......

www.cag.gov.in Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2016 Government of Andhra Pradesh Report No. 2 of 2017 Reference to Paragraph......

This Report contains significant results of compliance audit of the Departments of Government of Andhra Pradesh under the General and Social Sector including Departments of Backward Classes Welfare; Health, Medical and Family Welfare; Higher Education; Home; Municipal Administration and Urban......

pending as of 30 September 2016 IRs Paragraphs Backward Classes Welfare 84 736 Consumer Affairs, Food and Civil Supplies 27 172 Finance 12 107 General Administration 26 152 Health, Medical and Family Welfare 294 3000 Higher Education 649 3318 Home 129 747 Housing 19 153 Labour, Employment,......

Pages 65 - 66 Glossary Glossary AGO : Academic Guidance Officer AMC : Academic Monitoring Cell APPCB : Andhra Pradesh Pollution Control Board APREIS : Andhra Pradesh Residential Educational Institutions Society APRJC : Andhra Pradesh Residential...

or by any State Government or Governments or partly by Central Government and partly by one or more State Governments, the Comptroller and Auditor General of India (CAG) may , if consider ed necessary, cause test audit to be conducted of the accounts of such c ompanies and provisions of Section......

3 of 201 6 on PSUs (Social, General and Economic Sectors) 92 Sl. No. Sector/ Name of the Company Period of Accounts Year in which accounts finalised Paid up Capital Loans outstanding as on 31-03-16 Accumulated Profit (+) / Loss( -) Turnover Net Profit/ Loss Impact of Audit Comments 1 Capital......

companies deemed to be government companies as per the provisions of th e Companies Act , 2013 ) are audited by the Comptroller and Auditor General of India (CAG) under t he provisions of the Companies Act as amended from time to time. The accounts certified by the statutory auditors......

Management stated (Aug ust 2016) that the land was taken by PWD for the construction of ROB to facilitate the general public and to solve the traffic problem. The fact remains that t he Company being a commercial organi sation should have approach ed the PWD for revising the estima te for......

(Paragraphs 1.2 1and 1.2 2) Audit Report no.3 of 201 6 on PSUs (Social, General and Economic Sectors) viii Arrear s in accounts and wind ing up Twenty six working PSUs had arrears of 42 accounts as on 30 September 2016 . (Paragraph 1.1 0) 2. Performance audit of Government Companies A p......

3 of 201 6 on PSUs (Social, General and Economic Sectors iv Punjab State Grains Procurement Corporation Limited, Punjab State Wareho using Corporation and Punjab Agro Foodgrains Corporation Limited Disallowance of carry over charges 3.6 60 Punjab State Civil Supplies Corporation Limited Loss......

1.2 Profile of Audit ed Entities The Accountant General (Economic and Revenue Sector Audit), Rajasthan, Jaipur conducts Audit of the expenditure of Twelve economic sector depart ment . These Departments are headed by Additional Chief Secretar ies / Principal Secretar ies / Se cretaries, who are......

audit of the departments of the Government of Rajasthan under the Economic Services carried out under the provisions of the Comptroller and Auditor General of India (DPC) Act, 1971 and the Regulations on Audit and Accounts, 2007 issued there under by the Comptroller and Auditor General of India.......

Audit Criteria The audit criteria were derived from:  Detailed Project Report of NCP  Public Works Financial and Accounts Rules  Rajasthan General Financial and Accounts Rules  Annual P rogress Report of the WRD/NCP  Rajasthan Farmers ’ Participation in Management of Irrigation......

About this Report 1.1 1 Profile of Audit ed Entities 1.2 1 Aut hority for A udit 1.3 2 Organisat ional St ructure of the Office of the Accountant General ( Economic an d Revenue Sector Audit ), Rajasthan 1.4 2 Planning and condu ct of audit 1.5 3 Significant aud it observations 1.6 3 Response......

CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Bihar during the year 2015-16, the State's......

2.2 Internal Audit The Internal Audit wing of any department is a spec ial vehicle of the internal control mechanism and is generally defined as the c ontrol of all controls to enable an organisation to assure itself that the pr escribed systems are functioning reasonably well. There is an......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submissio n to the Governor of Bihar under Article 151 of the Constitution......

AA Assessing Authority ACCT Assistant Commissioner of Commercial Taxes ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BBP Bihar Budget Procedure BE Budget Estimates BMMC Rules Bihar Minor Mineral......

inv olving ` 1,416.97 crore. Some of the major findings are mentioned below: I General Total receipts of the Government of Bihar for the y ear 2015-16 were ` 96,123.10 crore. The revenue raised by the State Government a mounted to ` 27,634.82 crore comprising tax revenue of ` 25,449.18 crore and......

TABLE OF CONTENTS Paragraph Page Preface v Overview vii Chapter – I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Arrear in assessments 1.3 8 Evasion of tax 1.4 9 Pendency of Refund......

Shahabad (Ara) M/s General Motors 10160177022 2012-13 6971277 49776822 between 7 days and 304 days 68781 2013-14 15461481 15411471 between 10 days and 282 days 797107 Total 2287875087 193659852 5794334 Annexures 187 A N N E X U R E - X X V I I ( R e f : P a r a g r a p h – 4 . 1 6 ) P u......

State Government stated (November 2016) that the IPH S tandards are general and not practical to follow in the State of large geographical area and diversity like Rajasthan. 9 The total rural population of Rajasthan was 5 ,15,00,352 (Non -Tribal Area: 4,61,07,191 (89.53 per cent ) and Tribal......

t he Department should take necessary steps to avoid recurrence of excess payment of pension in future and inform PAC and the Principal Accountant General about the same. PAC also recommended (February 2015) on para graph 3.3.1 of the Audit Report (G&SS) 201 1-12 on Audit Report ( G&SS ) for......

This report contains three Chapters . This Report relates to audit of the Social and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts......

18 General Administration General Administrative Department covers many small Department s such as State Guest Houses /Circuit Houses, Estate office, Civil Aviation Department, Governor House, and Legislative Assembly. 19 Hig her Education The Department plays an important role in bringing......

this Report 1.1 1 Profile of the Audit ed Entity 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Office of the Principal Accountant General ( Gene ral and Social Sector Audit), Rajasthan , Jaipur 1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3......