Audit Reports

Section 16,17,18,19 and 19(A) of Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act-1971 provide for the audit of Government companies. 2. Section 619 of Companies Act, 1956 provides the audit of Government Companies etc. 3. Under the Article 164(2) of the......

PERFORMANCE AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON SALE OF SUGAR MILLS OF UTTAR PRADESH STATE SUGAR CORPORATION LIMITED FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF UTTAR......

The Comptroller and Auditor General of India decided to conduct an audit scrutiny of the Disinvestment Process in UPSSCL to present an independent and objective assessment of Disinvestment Process to the State Legislature and further to provide an aid to Administration for monitoring the......

one year from the date of release of grant, unless specified otherwise, and after verification, these should be forwarded to the Principal Accountant General (A&E). The year-wise position of non-furnishing of UCs is shown in Table 3.1. Table 3.1: Age-wise arrears of Utilisation Certificates (7 in......

The per capita income of the State3 stands at X 63530 at current prices against the country average of X 77729. General data relating to the State is given in Appendix LI. Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised final goods and services produced......

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

Public Accounts Committee A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of India. Re-appropriation Means the transfer of funds from one Primary unit of appropriation to another such unit. Sinking Fund A Fund into......

Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2013 The Report has been laid on the table of the State Legislature Assembly on......

The general data, such as density of population, infant mortality and life expectancy etc. relating to the State of Uttar Pradesh, is given in Appendix 1.1. Gross State Domestic Product GSDP is the market value of all officially recognised final goods and services produced within the State in a......

the departmental officers should obtain Utilisation Certificates (UCs) from grantees which after verification should be forwarded to the Accountant General (A&E). Non submission of UCs makes it difficult to ensure that the funds released have been utilised for intended purposes. The position of......

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......

«w*)q Report of the Comptroller and Auditor General of India on STATE FINANCES For the year ended 31 March 2014 Government of Uttar Pradesh Report of the Comptroller and Auditor General of......

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......

(MUKESH P SINGH) ALLAHABAD Principal Accountant General (G &SSA) THE Uttar Pradesh O n li lUlb COUNTERSIGNED NEW DELHI Comptroller and Auditor General of India THE 1 9 JAN 2015......

PREFACE 1. This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution. 2. Chapters 1 and 2 of the Report contain audit observations on matters arising from examination of Finance Accounts and ...

EXECUTIVE SUMMARY Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2014, this report provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has...

Appendix State Profile 1.1 ( Reference: Paragraph 1.1; Page 1) A. General Data Sl.No. Particulars Figures 1 Area 2,40,928 sq. km. 2 Po pulation a. As per 2001 Census. 16.62 crore b. 2010-11 19.96 crore 3 a. 690......

should obtain utilisation certificates from the grantees in respect of the grants provided for specific purposes and forward these to the Accountant General (A&E) not later than 18 months from the date of sanction of the grant. However, utilisation certificates for an aggregate amount of?......

priority given to development, social and education sectors was not adequate in 2010-11 as their ratio to aggregate expenditure was less than the General Category States Average except education which was marginally higher. In view of the literacy rate in the State being much below the All......

i.\J ll-lii Audit Report: State Finance, Government of Uttar Pradesh 2010-11 Report of the Compt Auditor General o STATE FINAN FOR THE YEAR ENDED 31 YE (Report No.: 1) CONTENTS Particulars Reference to Para No. Page No. Preface V Executive summary vii......

83 (Special Component Plan for 5,214.87 187.15 5,402.02 5,291.68 110.33 Scheduled Castes) 24. 84 General Administration 290.70 0.42 291.12 221.82 69.30 Department 25. 86 Information Department 147.83 0.08 147.91 78.55 69.36 26. 94 Irrigation Department (Works) 1,414.90 0.00 1,414.90 1,262.53......

Appendix 1.1 (Reference: Page 1 and Paragraph 1.3.1.1 Page 13) State Profile A. General Data SL No. Particulars Figures 1 Area 1,30,058 sq.km. 2 Population (a) As per 2001 Census 6.24 crore (b) As per 2011 Census 7.21 crore 3......

officers from the organisations to whom grants were given and after verification, the UCs should be forwarded to the Principal Accountant General (Accounts & Entitlements) (PAG (A&E)) within 18 months from the date of release of the grants, unless specified otherwise. It was found that......

The compound annual growth rate of revenue receipts stood at 15.35 per cent in the current decade, which was less than that of the other General Category States (17.48 per cent). The growth rate of revenue receipts decreased from 21.39 per cent in 2011-12 to 15.99 per cent in 2012-13 which......

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 the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts and whether the expenditure required to be charged under the......

The per capita income of the State stood at X 33,269. The general data such as density of population, infant mortality and life expectancy etc. relating to the State of Uttar Pradesh is given in Appendix 1,1. Gross State Domestic Product GSDP is the market value of all officially recognised......

Detailed Contingent (DC) Bills are presented within one month to the Accountant General (A&E) along with supporting documents. Prolonged non-submission of corresponding DC Bills renders the expenditure under AC Bills opaque. As on 31 March 2013, 7,654 AC Bills amounting to 64.55 crore were......

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......

Report of the Comptroller and Auditor General of India on STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2013 The Report has been laid on the table of the State Legislature Assembly on......

PREFACE 1. This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit observations on matters arising from examination of Finance Accounts...

EXECUTIVE SUMMARY Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2013, this report provides an analytical review of the Annual Accounts of the State Government The financial performance of the State has...

AUDIT OF TRANSACTIONS • 3.1 Fraud and detection of fraud; • 3.2 Non-compliance with rules and regulations; • 3.3 Audit against propriety and cases of expenditure without adequate justification; and • 3.4 Failure of oversight and...

Actuals Revised Actuals Revised Actuals Revised Actuals Revised Actuals Estimates Estimates Estimates Estimates Estimates (1) Revenue expenditure General 42,413.97 40,641.30 48,619.30 48,019.17 52,787.37 52,946.92 62,175.69 59,906.72 64,697.36 61,983.49 Services Social 35,432.70 32,064.28......

?MW^ei MlMtl Report of the Comptroller and Auditor General of India on General and Social Sector For the year ended 31 March 2014 Government of Uttar Pradesh Report No. 3 of the year 2015 Report of......

OVERVIEW This Report of the Comptroller and Auditor General of India on General and Social Sectors for the year ending 31 March 2014 includes three reviews and three long paragraphs dealing with the......

Report contains significant results of the performance audit and/or compliance audit of the Departments of the Government of Uttar Pradesh under the General and Social Sector Services/ Economic Services including Departments of Agriculture, Higher Education, Home, Information and Public Relation,......

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The Inspector General is the head of the Registration Department (IGR) and exercises overall superintendence and control over the working of the Department. He is assisted by an Additional Inspector General (Addl. IG), 17 Deputy Inspectors General (DIGs) at the divisional level, 63......

the computerised National Permit System was implemented as planned for and project objectives were achieved; reliable general and security controls were in place to ensure data integrity and security and audit trail, and an internal control mechanism was in place to monitor the......

involving 100.50 crore. Some of the major findings are mentioned below: General The total receipts of the Government of Uttar Pradesh for the year 2010-11 were X 1,11,183.76 crore against 96,420.95 crore during 2009-10. The revenue raised by the State Government amounted to 52,531.21......

Lucknow, (Dr. Smita S. Chaudhri) The Accountant General (C&RA) Uttar Pradesh Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 97......

REPORT OF THE COMPTROLLER AND AUDITOR GENERALOF INDIA No. 3 REVENUE RECEIPTS FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF UTTAR PRADESH TABLE OF CONTENTS Particulars Reference to......

The audit of revenue 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 trade tax/VAT, state excise, taxes on motor......

pointed out by DPL, ordered (April 2008) that Corporation of Chennai should enhance the rate of library cess from five paise to 10 paise during the general revision of property tax due from 1 April 2008. However, no revision of property tax was carried out in respect of properties assessed prior......

CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of Tamil Nadu relates to matters arising from Performance Audit of selected programmes and activities and......

Appendix 1.1 (Reference: Paragraph 1.5.2; Page 4) Department-wise details of Inspection Reports and Paragraphs pending SI. Number of Outstanding No. Name of the Department Inspection Audit Reports Observations 1 Adi Dravidar and Tribal Welfare 150...

Extension of Approval ESI Employees' State Insurance ETRP Emergency Tsunami Reconstruction Project F&A Finance and Accounting GB Governing Body GDA General Development Assistance GF General Fund GHIs Government Health Institutions GIS Geographic Information System GMIs Government Medical......

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

The Report has been laid on the table of the State Legislature Assembly on 12-08-2014

Additional Compensatory Afforestation AC Abstract Contingency ACCF Assistant Chief Conservator of Forests ACMs Audit Committee Meetings AG Accountant General APO Annual Plan of Operation ATNs Action Taken Notes ASLL Additional Subsidy for Latrine Link BDTC Biogas Development and Training Centre......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2013 The Report has been laid on the table of the State Legislature Assembly on......

Kolkata (MAUSUMI RAY BHATTACHARYYA) The Accountant General (Economic and Revenue Sector Audit), West Bengal Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 47......

4. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

Force (HoFF) and also administrative head of Forest Directorate, (ii) PCCF, Wildlife, (iii) PCCF, Research, Monitoring and Development and (iv) PCCF, General. There are 18 Circles (headed by a Chief Conservator of Forests (CCF)/Conservator of Forests (CF)/Joint Director/Field Director), 58......