MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 144 of 162, showing 10 records out of 1,618 total

26 March 2015
Financial
Chhattisgarh
Report of 2015 - Compliance, Financial and Performance Audit on State Finances of Government of Chhattisgarh

budget estimates of committed expenditure and borrowing patterns, besides giving a brief account of the funds transferred by the Government of India (GOI) directly to the State implementing agencies through the off-budget route. Chapter- 2 is based on audit of Appropriation Accounts and.........

Sector:
Finance
Chapter 3 - Financial Reporting
(PDF 5.34 MB)

3.2 Submission of accounts of Autonomous Bodies, Authorities and Grantee Institutions 3.2.1 Audit under Sections 14 and 15 of CAG's (DPC) Act, 1971 In order to identify institutions/organisations which attract audit under Section 14 and 15 of the Comptroller and Auditor General’s (Duties,.........

Index
(PDF 1.31 MB)

expenditure figure 3.1 Utilisation Certificates outstanding as on 31 3.1 116 March 2014 3.2 List of Auditable units identified U/s 14 of 3.2.1 123 CAG’s DPC Act. 3.3 Statement showing Major Head wise details 3.3 124 of outstanding AC Bills at the end of 2013-14 3.4 Department/category wise.........

Download Full Report (PDF 94.58 MB)
31 March 2015
Compliance Financial Performance
Assam
Report of 2015 -Report of the C&AG of India on State Finances for the year ended 31 March 2014 Government of Assam

Arrangement: As per recommendation of FC -XIII, the GOA had entrusted the audit of accounts of PRIs and ULBs to the C&AG under Section 20 (1) of the CAG s (DPC) Act, 1971 under standard terms and conditions of Technical Guidance and Support ( TGS) module (May 2011). Accordingly, the CAG conducts.........

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 1 - Finances of the State Government
(PDF 0.98 MB)

Chapter-I Finances of the State Government Profile of Assam Assam is a Special Category State and is situated in the North-East region of India bordering seven States viz., Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya and West Bengal and two countries viz.,.........

Download Full Report (PDF 3.32 MB)
31 March 2015
Compliance Performance
Assam
Report No.1 of 2015 - Report of the C&AG of India on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2014, Government of Assam

Report of the Comptroller and Auditor General of India o n Social, General and Economic (Non -PSUs) Sector s for the year ended 31 March 201 4 Government of Assam Report No . 1 of 201 5 TABLE OF.........

Sector:
Taxes and Duties |
Transport & Infrastructure |
Art, Culture and Sports |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Appendices
(PDF 1.37 MB)

Higher Education NA 62.94 Central Institute of Technology, Kokrajhar 40.52 Indian Institute of Information Technology, Guwahati, Societies 5.00 Indian Institute of Technology Guwahati 177.25 National Institute of Technology, Silchar 110.50 4. Minority Affairs NA 100.45 5. Panchayat and Rural NA.........

Chapter 1 – Social Sector
(PDF 2.35 MB)

Important audit findings are processed for inclusion in the Audit Report of C&AG of India The audits were conducted during 2013-14 involving expenditure of ?12,284.03 crore (including expenditure of earlier years) of the State Government under Social Sector. This chapter contains two.........

Download Full Report (PDF 5.16 MB)
26 March 2015
Compliance Financial Performance
Chhattisgarh
Report 2 of 2014 - Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014 of Government of Chhattisgarh

These accounts are also subject to supplementary audit conducted by CAG. Audit of Chhattisgarh State Warehousing Corporation, a Statutory Corporation, is governed by the Warehousing Corporations Act, 1962. As on 31 March 2014, the State of Chhattisgarh had 20 working PSUs (19 companies.........

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 1: Overview of Government companies and Statutory corporation
(PDF 7.66 MB)

of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted by CAG as.........

Preface
(PDF 0.48 MB)

The Accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG 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.........

Overview of Report No. 2 for the year ended 31 March 2014, Government of Chhattisgarh
(PDF 3.04 MB)

These accounts are also subject to supplementary audit conducted by CAG. Audit of Chhattisgarh State Warehousing Corporation, a Statutory Corporation, is governed by the Warehousing Corporations Act, 1962. As on 31 March 2014, the State of Chhattisgarh had 20 working PSUs (19 companies.........

Appendices
(PDF 16.62 MB)

# Impact of accounts comment includes the net impact of qualifications of statutory auditors and comments of CAG and is denoted by (+) increase in profit/ decrease in loss, (-) decrease in profit/ increase in loss @ Capital employed represents Shareholder’s Fund plus Long term.........

Download Full Report (PDF 67.8 MB)
01 August 2013
Compliance Performance
Bihar
Report No.3 of 2013 – Report of the Comptroller and Auditor General of India (General, Social & Economic Sectors) for the year ended 31st March 2012 Government of Bihar

This Report has been prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of India.                   Chapter-I of...

Sector:
Finance |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 1 – Introduction
(PDF 0.27 MB)

bodies substantially funded by the Government, which are audited by the Office of the Principal Accountant General (Audit), Bihar on behalf of the CAG. Audit Report (GS&ES) for the year ended 31 March 2012 The comparative position of expenditure incurred by the Government during the year.........

Download Full Report (PDF 9.12 MB)
25 February 2014
Financial
Chhattisgarh
Report of 2013 - Compliance, Financial and Performance Audit on State Finances of Government of Chhattisgarh

The report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2012-13. The aim of this Report is to provide the State Government and State...

Sector:
Finance
Chapter 2 - Financial Management and Budgetary Control
(PDF 4.87 MB)

years) 2.3.9 Excess over provisions relating to previous years (2000-12) requiring regularisation As per Article 205 of the Constitution of India, it is mandatory for the State Government to get the excess over a grant/appropriation regularised by the State Legislature. However, excess.........

Chapter 3 - Financial Reporting
(PDF 2.59 MB)

are 30 Autonomous Bodies in the State of which audit of accounts of two Autonomous Bodies has been entrusted to the Comptroller & Auditor General of India. The status of entrustment of audit and rendering of accounts by the Autonomous Bodies are given in Table 3.2 Table-3.2: Position of.........

Download Full Report (PDF 34.13 MB)
04 August 2014
Financial
Assam
Report of 2014 - Report of the C&AG of India on State Finances for the year ended 31 March 2013 Government of Assam

Arrangement: As per recommendation of FC-XIII, the GOA had entrusted the audit of accounts of PRIs and ULBs to the C&AG under Section 20 (1) of the CAG¶s (DPC) Act, 1971 under standard terms and conditions of Technical Guidance and Support (TGS) module (May 2011). Accordingly, the CAG conducts.........

Sector:
Finance
Chapter 1 – Finances of the State Government
(PDF 0.56 MB)

r Chapter-I Finances of the State Government --- Profile of Assam Assam is a Special Category State and is situated in the North-East region of India bordering seven States viz., Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya and West Bengal and two countries viz.,.........

Download Full Report (PDF 2.06 MB)
01 August 2013
Compliance Performance
Bihar
Report No. 1 of the Year 2013 – Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2012, Government of Bihar

2. Audit of accounts of Government companies is conducted by the CAG under the provisions of Section 619 of the Companies Act, 1956. 3. In respect of Bihar State Road Transport Corporation and Bihar State Electricity Board which are Statutory corporations, the Comptroller and Auditor General of.........

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Social Welfare
Chapter I - Overview of the State Public Sector Undertakings of Report No. 1 of the Year 2013 – Report of the Comptroll
(PDF 0.18 MB)

These Accounts are also subject to supplementary audit conducted by CAG as per the provisions of Section 619 of the Companies Act, 1956. 1.6 Audit of Statutory corporations is governed by their respective legislations. Out of four Statutory corporations, CAG is the sole auditor for the Bihar.........

Preface of Report No. 1 of the Year 2013 – Report of the Comptroller and Auditor General of India on Public Sector Undertakings
(PDF 0.02 MB)

2. Audit of accounts of Government companies is conducted by the CAG under the provisions of Section 619 of the Companies Act, 1956. 3. In respect of Bihar State Road Transport Corporation and Bihar State Electricity Board which are Statutory corporations, the Comptroller and Auditor General of.........

Chapter IV - Transaction Audit Observations Report No. 1 of the Year 2013 -Report of the Comptroller and Auditor General of Ind
(PDF 0.2 MB)

that in future the Company should submit the tariff proposal along with the Annual Accounts and Audit Reports thereon of the Statutory Auditors/ CAG. Audit observed that: The Company, instead of complying with the instructions of the BERC regarding up-dation of Annual Accounts in arrears,.........

Overview of Report No. 1 of the Year 2013 – Report of the Comptroller and Auditor General of India on Public Sector Undertakings
(PDF 0.07 MB)

Heavy Losses were incurred by companies are audited by Statutory Bihar State Electricity Board ( X2.662.38 Auditors appointed by CAG of India. crore). These Accounts are also subject to supplementary audit conducted by CAG of Audit noticed various deficiencies in the India. Audit of Statutory.........

Annexures
(PDF 0.24 MB)

ANNEXURES Annexures Annexure - 1 (Referred to in paragraph 1.7) Statement showing particulars of up-to-date Paid-up Capital, Loans outstanding and Manpower as on 31 March 2012 in respect of Government companies and Statutory corporations (Figures in ...

Download Full Report (PDF 1.01 MB)
31 March 2015
Performance
Assam
Report 3 of 2014 - Performance Audit on Kaziranga National Park-Issues and Challenges of Government of Assam

PARK, legally notified as a National Park in the year 1974, is a name known worldwide for its success in the conservation history of one horned Indian Rhinoceros. It also provides a natural habitat for a number of rare, threatened and charismatic species. A symbol of dedication for the.........

Sector:
Environment and Sustainable Development
Chapter 2 – Planning and Financial
(PDF 5.29 MB)

However, the accounts are yet to be submitted for audit by the CAG. 8.8 In respect of a number of Central schemes, the Central Government has instituted a system of directly transferring the funds to the accounts of the project implementing agency to avoid delays in transmission of funds and to.........

Download Full Report (PDF 40.37 MB)
02 March 2015
Compliance Financial Performance
Assam
Report 2 of 2014 - Report of the C&AG of India on Public Sector Undertakings (PSUs) for the year ended 31 March 2014 Government of Assam

Accountants) appointed by the Comptroller and Auditor General of India 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.........

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Social Welfare
Chapter-I - Overview of the State Public Sector Undertakings
(PDF 0.14 MB)

These accounts are also subject to supplementary audit conducted by CAG as per the provisions of Section 619 of the Companies Act, 1956. 1.5 The Government of India (Ministry/Department of Corporate Affairs) has notified (September 2013) the Companies Act, 2013. However, the provisions of the.........

Preface
(PDF 0.01 MB)

Accountants) appointed by the Comptroller and Auditor General of India 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.........

Chapter-II - Performance Audit relating to Government company
(PDF 0.35 MB)

Audit 2.2 The Performance Audit (PA) on the workings of the Company was last included in the Report of the Comptroller and Auditor General of India for the year ended 31 March 1998 (Commercial). The PA was, however, pending for discussion by the Committee of Public Undertakings (September.........

Executive Summary
(PDF 0.03 MB)

The accounts of Government companies are audited by Statutory Auditors appointed by CAG. These accounts are also subject to supplementary audit conducted by CAG. Audit of Statutory corporations is governed by their respective legislations. As on 31 March 2014, the State of Assam had 40 working.........

Annexures
(PDF 0.33 MB)

-280.13 3910.26 27.55 1752.69 -2892.00 889.01 -48.87 - * Impact of accounts comments include the net impact of comments of Statutory Auditors and CAG and is denoted by (+) increase in profit/ decrease in losses (-) decrease in profit/ increase in losses. ® Capital employed represents the.........

Index
(PDF 0.55 MB)

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON PUBLIC SECTOR UNDERTAKINGS FOR THE YEAR ENDED 31 MARCH 2014 GOVERNMENT OF ASSAM (REPORT NO. 2 OF 2014) © COMPTROLLER AND AUDITOR GENERAL.........

Download Full Report (PDF 1.39 MB)