Audit Reports

In the absence of annual accounts, it could not be ascertained whether these bodies/authorities attract the provision of Section 14 of the CAG’s Act 1971. Out of 281 autonomous bodies/authorities which attract audit under Section 14 of the Act, audit of 18 bodies/authorities was conducted.........

AG Accountant General AIA All India Average AP Approved Plan ARR Annual Rate of Return AT&C Aggregate Technical and Commercial BE Budget Estimates CAG Comptroller and Auditor General of India CE Capital Expenditure CO Capital Outlay CR Capital Receipts DCC Detailed Countersigned Contingency.........

of bodies and authorities, the 3.2 118 accounts of which had not been received 3.3 Statement showing the details of rendering of account to 3.3 124 CAG and submission of Audit Reports to the State Legislature by autonomous bodies IV Table of Contents Appendi Description Reference to X Paragraph.........

Six out of 28 autonomous bodies, whose audit has been entrusted to the CAG by the State, had not submitted their annual accounts for the last 17 years. State Government reported 137 cases of misappropriation, defalcation, etc involving Government money amounting to 1.58 crore on which final.........

Accountants) appointed by the Comptroller and Auditor General under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the reports of the Statutory auditors. In addition, these companies are also subject to test audit.........

No. 3 of working companies and SI. No. 7 to 12 of non-working companies. # Impact of accounts comments include the net impact of comments of CAG and is denoted by (+) increase in profit/ decrease in losses (-) decrease in profit/ increase in losses. ® Capital employed represents net fixed.........

The Accounts of Government companies are audited by Statutory Auditors appointed by CAG of India. These Accounts are also subject to supplementary audit conducted by CAG of India. Audit of Statutory corporations is governed by their respective legislations. As on 31 March 2014, the State of.........

In the absence of annual accounts, it could not be ascertained whether these bodies/authorities attract the provision of Section 14 of the CAG’s Act 1971. Out of 97 autonomous bodies/authorities which attract audit under Section 14 of the Act, audit of 25 bodies/authorities was conducted.........

Therefore, the heads of accounts under which the accounts are to be prepared are required to be decided by the CAG, The State Governments are not authorised to open a new head/sub head of account on their own. The CAG had advised (June 2000) the State Government to seek the mandatory advice from.........

ARBP Accelerated Irrigation Benefits Programme ARWSP Accelerated Rural Water Supply Scheme BE Budget Estimates BRGF Backward Region Grant Fund CAG Comptroller and Auditor General of India CE Capital Expenditure CO Capital Outlay DCC Detailed Countersigned Contingency DCRF Debt Consolidation.........

of bodies and authorities, the 3.2 138 accounts of which had not been received 3.3 Statement showing the details of rendering of account to 3.3 144 CAG and submission of Audit Reports to the State Legislature by autonomous bodies 3.4 Statement showing the position of finalisation of accounts 3.4.........

The audit of accounts of 28 bodies in the State has been entrusted to the CAG. The status of entrustment of audit, rendering of accounts to audit, issuance of Separate Audit Reports (SARs) and its placement in the Legislature is indicated in Appendix 1.7. The frequency distribution of autonomous.........

155 Accounts Committee on which the Government was yet to take final decision 1.7 Statement showing the details of rendering of 1.11 156 account to CAG and submission of Audit Report to State Legislature by the autonomous bodies 2.1 Statement showing the details of splitting of works 2.1.7.3 158.........

3. Audit of the accounts of Government companies is conducted by the CAG under the provisions of Section 619 of the Companies Act, 1956. 4. In respect of Gujarat State Road Transport Corporation, which is a Statutory Corporation, the CAG is the sole auditor. As per the State Financial.........

of Limited ( 584.61 crore) and Gujarat Government companies are audited by State Petroleum Corporation Limited Statutory Auditors appointed by CAG. (T 403.62 crore). The heavy losses were These accounts are also subject to incurred by Gujarat State Road supplementary audit conducted by CAG..........

-' Annexure 1 Statement showing particulars of up to date paid-up capital, loans outstanding and manpower as on 31 March 2011 in respect of Government companies and Statutory corporations (Referred to in paragraph L 7) (Figures in columns 5(a) to...

In the absence of annual accounts, it could not be ascertained whether these bodies/authorities attract the provision of Section 14 of the CAG's Act 1971. Delays in submission of accounts of autonomous bodies for certification Several autonomous bodies have been set up by the Government in the.........

Therefore, the heads of accounts under which the accounts are to be prepared are required to be decided by the CAG. The State Government are not authorised to open a new head/sub head of account on their own. Scrutiny of Budget documents of the State Government for 2011-12 and 2012-13 years.........

As indicated in Appendix 1.1, Haryana has lower poverty levels as compared to other Indian States. The density ofpopulation (573 persons per sq km) as per the 2011 census was higher than the all-India average (382 persons per sq km). The State has achieved considerable economic growth in the last.........

ARBP Accelerated Irrigation Benefits Programme ARWSP Accelerated Rural Water Supply Scheme BE Budget Estimates BRGF Backward Region Grant Fund CAG Comptroller and Auditor General of India CE Capital Expenditure CO Capital Outlay DCC Detailed Countersigned Contingency DCRF Debt Consolidation.........

of bodies and authorities, the 3.2 154 accounts of which had not been received 3.3 Statement showing the details of rendering of account to 3.3 167 CAG and submission of Audit Reports to the State Legislature by autonomous bodies 3.4 Statement showing the position of finalisation of accounts 3.4.........

Though, these deficiencies were pointed out in earlier Audit Reports of CAG, Government of Haryana (Civil 2007-08 and Report on State Finance 2008-09 to 2010-11), the deficiencies continue to persist year after year. It was further observed that there were substantial savings or nil.........