Audit Reports

Bank (Rs. In lakh) Investment Investment (Rs. In Lakh) Bank of (i) 25.00 03 months Fixed 0.37397 General purpose 1. India Deposit (ii) 25.00 06 months -do- 0.52661 2. Dena Bank 40.00 Six Months Fixed 1.00006 Rs. 84,521.00 was Deposit adjusted by Bank towards payment of interest of loan of Rs......

31.81 5 Hajipur Nagar Parishad 48.81 6 Mahnar Nagar Panchayat 7.31 147.50 60 APPENDIX - XXI Glossary of Abbreviations C& AG Comptroller and Auditor General of India. AG Accountant General ELA Examiner of Local Accounts LAD Local Audit Department ULB Urban Local Bodies NP Nagar Parishad/ Nagar......

PREFACE The Examiner of Local Accounts, Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General (Audit), Bihar, Patna. He is the sole auditor of all the Local Bodies in the State of Bihar. Audit of all the Local Bodies is conducted......

Place: Patna (D. JAI SANKAR) Date: Examiner of Local Accounts Bihar, Patna COUNTERSIGNED (ARUN KUMAR SINGH) Place: Patna Pr. Accountant General (Audit) Bihar, Patna 31......

The three tier Panchayat system envisaged in the Assam Panchayat Act (APA) 1994 came into force in December 2001 when the first general election for the ZPs. APs and GPs were held. Since then, general election for the panchayats have continued to be held every five years and the last election......

The Principal Accountant General (PAG) audits the ULBs under Section 20(1) of the CAG's (DPC) Act 1971. 4.3 State Finance Commission (SFC): The 1st SFC recommended devolution of 2 per cent of state taxes and duties supplemented by nominal grants in-aid to Urban Local Bodies for the......

Guwahati Sr. Deputy Accountant General The (Local Bodies Audit & Accounts) Assam, Guwahati Countersigned by Guwahati Principal Accountant General (Audit) The Assam, Guwahati 49......

Technical Guidance and Supervision (TGS) over the maintenance of accounts and audit of Panchayat Raj Institutions (PRIs) by the Comptroller & Auditor General (C&AG) of India. Based on the recommendation of the Eleventh Finance Commission the Government of Assam entrusted the Audit of PRIs to the C......

PREFACE The Examiner of Local Accounts, Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General (Audit), Bihar, Patna. He is the sole auditor of all the Local Bodies in the State of Bihar. Audit of all the Local Bodies is conducted......

The budget and accounts formats prepared by the Comptroller and Auditor General of India was accepted by the State Government but the PRIs have not started operationalising their accounts in the above formats nor created database on finances despite recommendation of the Eleventh Fianance......

2.52 Grand total 391.87 APPENDIX- XXXI Glossary of Abbreviations LAD Local Audit Department LFA Local Fund Audit C & AG Comptroller and Auditror General PRIs Panchayat Raj Institutions SC/ST Scheduled Caste/Scheduled Tribes SGRY Sampurna Gramin Rojgar Yojana PDS Public Distribution System ZPs......

Thus the sum of Rs. 5.87 crore meant for execution of works for personal benefit of SC/ST Community was diverted towards the execution of general scheme which resulted in violation of the provisions of the guidelines and defeating the very purpose of scheme (Appendix - XI). 2.6 Incorrect position......

JAI SANKAR) Date : Examiner of Local Accounts Bihar,Patna Countersigned Place : Patna (ARUN KUMAR SINGH) Date : Principal Accountat General (Audit) Bihar,Patna......

PREFACE The Examiner of Local Accounts, Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General (Audit), Bihar, Patna. He is the sole auditor of all the Local Bodies in the State of Bihar. Audit of all the Local Bodies is conducted......

139 of Patna Municipal Corporation Act, 1951 empowers the Chief Executive Officer to assess holdings, which became liable for taxation after last general assessment. All the five municipal corporations made assessment of such holdings on the basis of report submitted by tax collectors. The......

JAI SANKAR) Date : Examiner of Local Accounts Bihar,Patna Countersigned Place : Patna (ARUN KUMAR SINGH) Date : Principal Accountat General (Audit)......

Commission and the guidelines for utilization of grants to Local Bodies issued by Finance Ministry, Government of India, the Comptroller and Auditor General of India has been entrusted with the responsibility of exercising control and supervision over the proper maintenance of accounts and their......

Total Actual Excess +/ No & Major Head Grants Expenditure Savings (-) Budget provision 1 2005-06 MV Tax 298.00 298.00 Nil 2 -do General purpose Grant 2.00 2.00 Nil 3 -do- Low Cost Sanitation 1 1.20 11.20 Nil Programme 4 -do- SJSRY 144.00 136.80 After deduction of five per cent contingency......

7.3 Loss of Revenue due to non-deduction of AGST_ As per Section 27 of the Assam General Tax Act, 1993 all DDOs of Government departments and government undertakings are under obligation to deduct tax at source of the prescribed rates for supply of any taxable goods or for undertaking works.......

Due to non-maintenance of basic records the financial status of ULBs could not be ascertained in audit. Guwahati Sr. Deputy Accountant General the (Local Bodies Audit & Accounts) Assam, Guwahati Countersigned by Guwahati Principal Accountant General (Audit) the Assam, Guwahati 39......

Technical Guidance and Supervision (TGS) over the maintenance of accounts and audit of Panchayat Raj Institutions (PRIs) by the Comptroller & Auditor General (C&AG) of India. Based on the recommendation of the Eleventh Finance Commission recommendations, the Government of Assam entrusted the Audit......

194C of the Income Tax Act, 1961, Income Tax should be deducted at source from the bills of Contractors/Suppliers at the rate of 2.2 per cent on general bills thereon and shall be credited into the Government account in the subsequent month. Test check of the records of 16 APs revealed that......

During audit query, Chairman/Chairperson stated that due to paucity of fund in general fund account diversion has been made and will be recouped in the respective scheme fund as soon as fund will be available in this account. The scheme wise diversion of fund is summarized in Annexure-XVII. The......

Name of Name of Period Purpose Amount Total No. Unit Grant for Which diverted fund Diverted Received 1 Tezpur MB Motor Vehicle 2K-01 General 7.89 8.21 Tax Fund 2 Palashbari EFC Grant 4/03 do 5.79 8.90 MB MV Tax 7/2000 do 8.50 9.36. 3 Dhakuakhana MV Tax 3/04 to do 1.11 3.27 TC 4/05 4 Bokajan......

No Government reply was received (December 2012). However, during discussion (December 2012), the Government stated that a general instruction, keeping in view the judgment of the Hon’ble High Court, will be issued to all the development authorities and the UP Avas Avam Vikas Parishad. 1317......

than three completed accounting years should be credited to the revenue as lapsed deposits which cannot be repaid without pre-audit by the Accountant General (AG). Scrutiny of records of 11 test checked divisions17 revealed that 7.80 crore, lying unclaimed for more than 34 years, was not......

2 5 Weighbridges, 5 Fair price shops, 5 Jewelers and 5 General merchant shops in each selected district. 99 Audit Report (General and Social Sector) for the year ended 31 March 2012 users, types of weights and measures used, frequency of verifications of weights and measures and their......

1.8.1; Page 8) Social Sector-n Social Sector-Ill Social Sector-IV General Sector Year Para Para Para Para IKS Sec-A Sec-B IKS Sec-A Sec-B IKS Sec-A Sec-B IKS Sec-A Sec-B 1999-2000 03 17 0 0 0 0 0 0 06 0 0 0 2000-01 0 0 0 0 0 0 0 0 0 0 0 0 2001-02 03 04 0 0 0 0 0 0 01 0 0 0 2002-03 0 0 0 0......

Report of the Comptroller and Auditor General of India on General and Social Sector FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF UTTAR PRADESH Report No. 2 of the year 2013 Jk TABLE OF......

Report indicates auditee profile, authority for audit, planning and conduct of audit, organizational structure of office of the Principal Accountant General (General and Social Sector Audit) and status of the response of the Departments to the draft paragraphs. Highlights of audit observations......

Chapter-I: General CHAPTER-I GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Uttar Pradesh during the year......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 Government of Uttar Pradesh Report No. 3 of the year 2013 Report of the......

Some of the major findings are mentioned below: General The total receipts of the Government of Uttar Pradesh for the year 2011-12 were 1,30,869.70 crore against 1,11,183.76 crore during 2010-11. The revenue raised by the State Government amounted to 62,758.73 crore comprising tax......

Lucknow, (Dr. Smita S. Chaudhri) The Accountant General (E&RSA) Uttar Pradesh Countersigned New Delhi, (VI NOD RAI) The Comptroller and Auditor General of India 137......

The audit of revenue sector of the State Government is conducted under Section 13 and 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 and expenditure comprising Commercial Tax/Value Added......

The reply is general and the Department is silent on the fact that tax audit was not conducted in 94 per cent of the offices we test checked. Moreover tax audit of 1790 dealers out of 6.43 lakh registered dealers of the State is negligible and shows that the Department has not taken any......

As per the minerals removed general conditions in lease deed format (MM-6), from the leased area the lease can be cancelled and security deposit between October forfeited in case of violation of any condition of 2000 and March the lease deed. 2011. However, we noticed that the lessees had paid......

Government Of Uttar Pradesh Report No. 4 of the year 2013 tica*lq W& Report of the Comptroller and Auditor General of India on Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme For the year ended 31 March 2012 © Comptroller......

PREFACE e Stand Alone Report of the Comptroller and Auditor General of India (C&AG) for the period 2007-12 containing the results of Performance Audit of Mahatma Gandhi National Rural Employment Guarantee......

form of accounts was not prescribed, non adoption of accounts by General Body, non preparation of accounts annually, non capturing of entire data in the accounts, grants received booked as expenditure on the basis of disbursements, absence of monthly squaring of accounts, non transfer of funds......

BSA Bhumi Sanrakshan Adhikari BW Brick Work CA Chartered Accountant CADWM Command Area Development Water Management C&AG Comptroller & Auditor General of India CB Control Bunding CBS Core Banking Service CC Cement Concrete CD Compact Disc/Construction Division CDO Chief Development Officer......

Thus, the Government violated General Financial Rules in the matter of engaging personnel for the MGNREGS Cell. It also did not observe the Gol directives in the engagement of personnel for the MGNREGA Cell and engaged unapproved staff like the clerks, DEOs etc. The contract with the service......

Replies were not convincing on the ground that the records maintenance and awareness among the public in general about citizen charter was not ensured. 9.7 Conclusion From the preceding paragraphs it is evident that monitoring of the processes and works under MGNREGS was inadequate. Village......

2. Non adoption of The consolidated annual accounts of the MGNREGS implementation in the accounts by General State for 2008-12 were not prepared consequently the same could not be put up Body before the GB of the Society for adoption as per paragraph 5 of the Memorandum of Association of the......

APPENDICES Appendix A. General Data SI. Particulars Figures No. 1 Area 2,40,928 Sq. Km. 2 Population a. As per 2001 Census. 16.62 crorc b. As per 2011 Census 19.96 crore 3......

should obtain utilisation certificates from the grantees in respect of the grants provided for specific purposes and forward these to the Accountant General (Accounts and Entitlement) not later than 18 months from the date of sanction of the grant. The position of outstanding utilization......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into social services, economic services and general services. Broadly, the social and economic services constitute development expenditure, while expenditure on general services is treated as......

2.1.2 Audit of Appropriations by the Comptroller and Auditor General of India seeks to ascertain whether expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

Report of the Comptroller and Auditor General of India on STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF UTTAR PRADESH Report No.: 1 of the year 2012-13 TABLE OF CONTENTS......

by Implementation of projects Uttar Pradesh Power Transmission Construction of SSs as well as lines was Corporation Limited (Company) and State generally awarded on turnkey basis Load Dispatch Centre. As on 31 March through open tenders. The Company 2007, the Company had a transmission......

Preface Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: Government companies, Statutory corporations, and Departmentally managed......

Chapter-Ill - Transaction Audit Observations CHAPTER-III Transaction Audit Observations Important audit findings noticed as a result of test check of transactions made by the State Government companies/Statutory corporations are included in this...

Report of the Comptroller and Auditor General of India (Public Sector Undertakings) for the year ended 31 March 2012 Government of Uttar Pradesh Report No.l of 2013 Report of the......

Hence, it is counted as one para. * In the group of Public Enterprises, there were three and thirteen departments in respect of which General paras were issued during 2006-07 and 2008-09 respectively. * This relates to 13 departments including department of Niryat Protsahan, Tax and......

Overview OVERVIEW 1. Overview of State Public Sector Undertakings losses were incurred by four Power Audit of Government companies is governed Sector companies (total P 6,849.96 by Section 619 of the Companies Act, 1956. crore). The Accounts of...