Audit Reports

among the Central and State Governments and National Bank for Agriculture and Rural Development (NABARD) for revival of credit structure Orders, circulars and guidelines issued by the Department/Govemment. 2.2.5 Scope and methodology of audit_ The working of the Department was examined by.....................

with its projections for a set of fiscal aggregates and the commitments/projections made by the State Governments in their Fiscal Responsibility Acts and in other Statements required to be laid in the legislature under the Act (Part B of Appendix 1.3) are used to make qualitative assessment.....................

Profile of State 1 Introduction 1.1 2 Summary of fiscal transactions in 2012-13 1.1.1 2 Review of the fiscal situation 1.1.2 3 Budget Estimates and Actuals 1.1.3 4 Gender Budgeting 1.1.4 5 Resources of the State 1.2 6 Resources of the State as per Annual Finance Accounts 1.2.1 6 Funds.....................

attempted to compare the achievements made by the State Government vis-a-vis the targets envisaged in the Fiscal Responsibility and Budget Management Act (FRBM Act), 2005, Budget Documents, norms recommended by the Thirteenth Finance Commission and other financial data obtained from various.....................

MPBM Madhya Pradesh Budget Manual 33. MPFC Madhya Pradesh Financial Code 34. MPFRBM Madhya Pradesh Fiscal Responsibility and Budget Management Act, 2005 35. MPLADS Madhya Pradesh Local Area Development Scheme 36. MPRRDA Madhya Pradesh Rural Road Development Authority 37. MPSEB Madhya Pradesh.....................

MPBM Madhya Pradesh Budget Manual 33. MPFC Madhya Pradesh Financial Code 34. MPFRBM Madhya Pradesh Fiscal Responsibility and Budget Management Act, 2005 35. MPLADS Madhya Pradesh Local Area Development Scheme 36. MPRRDA Madhya Pradesh Rural Road Development Authority 37. MPSEB Madhya Pradesh.....................

The ME issued annual survey certificates to these vessels without ensuring the availability of life-jackets. MMB stated that it has issued a circular in April 2011 for provision of 100per centlife-jackets on all passenger launches, in addition to ringbuoys and buoyant apparatus. ƒAs per the.....................

The findings of audit are expected to enable the Executive to take corrective actions as also to frame policies and directives that will lead to improved operational efficiency and financial management of the organisations, thus contributing to better governance. This chapter, in addition to.....................

The Principal Chief Conservator of Forests (Head of Forest Force) (PCCF) is the head of the Department and is responsible for all forestry and allied activities while the Wild Life wing is headed by PCCF for wild life related activities and assisted by various level officers/officials for.....................

the Comptroller and Auditor General of India (C&AG) relates to matters arising from chief controlling officer based audit of selected programmes and activities and compliance audit of Government departments and autonomous bodies under Economic Sector. Compliance audit refers to examination of the.....................

5 of the year 2013 report' recommended that Government should actuate SLC/DLC for monitoring quality and implementation of the scheme in a most responsible manner. However, no meetings were held and consequently the entire expenditure of ^ 1.449.76 crore on the w orks taken up during 2007-12 w as.....................

-\ ANNEXURES _/ Annexure-1 Annexure-1 Statement showing particulars of up to date paid-up capital, loans outstanding and manpower as on 31 March 2012 in respect ol Government companies and Statutory corporations (Referred to in paragraphs...

The State PSUs are established to carry out activities of commercial nature while keeping in view the welfare of people. In Maharashtra, the State PSUs occupy an important place in the State economy. The State working PSUs registered a turnover of 62,315.03 crore in 2011-12 as per their latest.....................

of New Bombay Disposal of Land Regulations, 1975 (Land Regulations) as amended in 2008; project reports of respective nodes/new towns; • circular instructions/Notifications issued by GoM, policies and procedures pursued by the Company in relation to the Pricing and Disposal of Land;.....................

3.19 90-91 Avoidable expenditure 3.20 91-92 Maharashtra State Financial Corporation 92 Delay in finalisation of lease 3.21 92-93 General 93 Follow-up action on Audit Reports 3.22.1-3.22.3 93-95 Audit Report No.02 ofPSUsfor the year ended 31 March 2012 ANNEXURES Particulars Reference to Page.....................

and Statutory corporations Audit of Government companies is governed ?2,043.34 crore and 17 PSUs incurred loss of by Section 619 of the Companies Act, 1956. f441.58 crore. Four PSUs prepared their The accounts of Government companies are accounts on no profit no loss basis aiul six audited by.....................

Agreements entered into with various contractors. Central Electricity Act, 2003; National Electricity Policy and Plan; Guidelines issued by the Union Ministry of Environment and Forests (MoE&F); Central Vigilance Commission (CVC) and Hydro Power Policy, 2006 of Government of Himachal.....................

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Extra High Tension IA Implementation Agreement IDC Infrastructure Development Charges IPPs Independent Power Producers LADA Local Area Development Activities LADC Local Area Development Committee LADF Local Area Development Fund LD Liquidated Damages LVSS Low Voltage Supply Surcharge MD Maximum.....................

About the State Public Sector Undertakings Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of the State Government Companies are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG). These.....................

(Paragraph 6.5.2) C. Education Cess and Employment Guarantee Cess The Department did not take any action to recover the Education Cess (EC) and Employment Guarantee Cess (EGC) at 77.36 lakh from the defaulters. (Paragraph 6.7.1) Non-initiation of proceedings in respect of dishonoured.....................

The Government of Maharashtra, Finance Department’s circular dated 10 July 1967 provides for response by the executive to the IRs issued by the offices of the AsG, within one month, after ensuring action in compliance to the observations made during audit inspections. Serious irregularities.....................

revenue administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, Bombay Motor Vehicle Tax Act, 1958, and the Bombay Motor Vehicles Transportation of Passengers Act, 1958, and the Rules made thereunder......................

(Paragraph 2.2.8.5) 941 Builders and Developers (B&D) though liable for registration were not registered under MV AT Act. Further 66 registered B&Ds, did not pay tax on turnover of sales off 733.50 crore. (Paragraph 2.2.10) Non-levy of interest on delayed payment of tax by six.....................

of audit 2.1.9 25 Performance Audit on "VAT on Works Contract” 2.2 26 Other audit observations 2.3 48 Non-observance of the provisions of the Acts/Rules 2.4 48 Non-levy of tax 2.4.1 48 Short levy of Central Sales Tax 2.4.2 49 Non-levy of penalty 2.4.3 50 Incorrect adjustment of MVAT refund.....................

4.1.2 Trend of receipts Actual receipts from Land Revenue during the years 2007-08 to 2011-12 along with the total tax receipts during the same period is exhibited in the following table. in crore) Year Budget Actual Variation Percentage Total tax Percentage estimates receipts excess(+)/ of.....................

3.1.2 Trend of receipts Actual receipts from Stamp Duty and Registration Fee etc., during the years 2007-08 to 2011-12 along with the total tax receipts during the same period is exhibited in the following table: in crore) Year Budget Actual Variation of Percentage of Total tax Percentage.....................

receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising Sales Tax, State Excise, Land Revenue, Taxes on Motor Vehicles, Stamp.....................

observed that in 89 POs4, 1125 and subsequent NSCs NSCs valued 7 67.50 lakh were issued in respect of 707s beneficiaries who (value: ?67.501akh) were actually dead before issue of second and subsequent NSCs (Appendix were issued 3.1). We also observed that the number of NSCs issued after death of.....................

This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government departments and autonomous bodies falling under General and Social Sectors in the State. 1.2 Profile.....................

as of 133 30 September 2013 1.2 Statement showing year-wise and department-wise position of 134 Audit Report paragraphs/reviews on which departmental Action Taken Notes on PAC Reports are pending as of 30 September 2013 2.1 Statement showing component wise release and expenditure 136 2.2 Statement.....................

The aim of this Report is to provide the State Government with timely inputs based on actual data so that there is a better insight into both well performing as well as ill performing schemes/programmes of the Government. In order to give a perspective to the analysis, an effort has been made to.....................

with the amounts of the voted grants and appropriations charged for different purposes as specified in the schedules appended to the Appropriation Acts. These Accounts list the original budget estimates, supplementary grants, surrenders and re- appropriations distinctly and indicate actual.....................

with its projections for a set of fiscal aggregates and the commitments/projections made by the State Governments in their Fiscal Responsibility Acts and in other Statements required to be laid in the legislature under the Act are used to make qualitative assessment of the trends and pattern.....................

with its projections for a set of fiscal aggregates and the commitments/projections made by the State Governments in their Fiscal Responsibility Acts and in other Statements required to be laid in the legislature under the Act (Part B of Appendix 1.2) are used to make qualitative assessment.....................

with the amounts of the voted grants and appropriations charged for different purposes as specified in the schedules appended to the Appropriation Acts. These Accounts list the original budget estimates, supplementary grants, surrenders and re-appropriations distinctly and indicate actual.....................