Audit Reports

In addition to this Assistant Inspectors General posted at district level inspect the records of the subordinate offices. Status of compliance We conducted test check of the records of 352 to Inspection Reports units relating to the Registration Department (2012-13) during the year 2012-13 and......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2013 :& I V\ *& ca m ysfs!'/ The Report has been laid on the table of the State......

of a vehicle shall zones22 between 2007-08 carry such documents and follow such and 2008-09, there were procedures as may be determined by general or 14,632 cases of non-special order issued by the Commissioner from submission of transit time to time. passes at exit CPs Under Section......

The audit of revenue receipts of the State Government is conducted under Section 13 and 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 and expenditure comprising Tax on......

Lucknow, (Dr. Smita S. Chaudhri) The Accountant General (E&RSA) Uttar Pradesh Countersigned New Delhi, (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 159......

Some of the major findings are mentioned below: General The total receipts of the Government of Uttar Pradesh for the year 2012-13 were 1,45,903.99 crore against 1,30,869.70 crore during 2011-12. The revenue raised by the State Government amounted to ?71,068.34 crore comprising tax revenue......

3.5 Internal Audit Internal Audit Wing (IAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning reasonably well. IAW in the......

227163.71 160678.84 387842.55 5 0 5 277187.48 218176.48 495363.96 5 0 5 10 13 Lakhimpur Kheri Commented upon in Report of The Comptroller and Auditor General of India for the year 1249256.00 1151657.00 2400913.00 20 0 20 20 ended 31 March 2012 14 Mainpuri 834641.00 957382.00 1792023.00 20 10 10......

(a) Fixed cost (i) Employees cost 2,370.17 2,909.16 3,392.92 2,445.06 147.91 369.00 (ii) Administrative and 242.33 224.80 243.24 135.19 8.01 17.40 General Expenses (iii) Depreciation 681.80 775.48 845.68 539.43 121.23 292.65 (iv) Interest and Finance charges (net after 1,135.33 1,686.29......

The proposal was approved by the General Manager (M&L) and a sum of ?0.97 crore was paid to the handling agent as differential Railway freight. The Company issued four more POs (July 2010 to May 2011) for the import of coal. All the shipments against these POs were routed through Karaikal 79......

PREFACE Government commercial concerns, 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 Corporation and Departmentally managed......

Companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

Report of the Comptroller and Auditor General of India ON Public Sector Undertakings For the year ended 31 March 2012 Government of Tamil Nadu Report No. 2 of 2013 TABLE OF CONTENTS......

Four departments viz. Commerce and Industries (C&I) Department, Finance Department, Land and Land Reforms (L&LR) Department and the General Administration Department are associated with the assessment, levy and collection of mining receipts. All departments are headed either by an......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2012 The Report has been laid on the table of the State Legislature Assembly on......

The overall control and superintendence over assessment, levy and collection of stamp duty and registration fees vest with the Inspector General of Registration and Commissioner of Stamp Revenue, West Bengal, who is assisted by 11 Deputy Inspectors General of Registration (DIGR), 20 District......

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 sales tax/value added tax, land revenue,......

OVERVIEW General This Report contains 31 paragraphs including three Performance Audits relating to under-assessment/non-realisation/loss of revenue etc.......

input and validation controls, non-mapping of business rules and non-integration of modules which are mentioned in the succeeding paragraphs. General Controls 2.10.8 Organisational and management controls The DCT did not prepare Organisational and management controls are URS and thus, did......

Plan Total Section-A: Revenue Revenue Receipts 47264.20 58755.04 Revenue Expenditure 64538.16 59197.11 1412926 7332637 Tax Revenue 21128.74 24938.16 General Services 28680.41 3219536 93.61 32288.97 Ncm-Tax revenue 2380.49 134025 Social Services 27343.09 21438.47 1012530 31563.77 Share of Union......

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

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 die Appropriation Act and 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 March 2012 The Report has been laid on the table of the State Legislature Assembly on......

Aviation Turbine Fuel ATMA Agricultural Technology Management Agency BE Budget Estimates BPL Below Poverty Line CE Capital Expenditure CGA Controller General of Accounts CHCLSC Calcutta High Court Legal Services Committee CO Controlling Officer CPSMS Central Plan Scheme Monitoring System DC......

reconciliation of the departmental figures with between the figures the figures booked in the office of the published in the Annual Accountant General (Accounts and Report of the Commercial Entitlement) to ensure accuracy in the Tax Department (CTD) departmental accounts. and figures of......

4.5.11 Working of Internal Audit Wing Internal audit wing (IAW) is a vital component of the internal control mechanism and is generally defined as the control of the all controls to enable an organisation to assure itself that the prescribed systems are functioning reasonably well. The IAW......

involving 69.51 crore. Some of the major findings are mentioned below: General The total receipts of the Government of Uttar Pradesh for the year 2009-10 were 96,420.95 crore against 77,830.73 crore during 2008-09. The revenue raised by the State Government amounted to 47,478.69 crore......

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 Inspector Generals (DIGs) at the divisional level, 63 Assistant......

6.2.15 Working of internal audit wing Internal audit wing (IAW) is a vital component of the internal control mechanism and is generally defined as the control of all controls to enable an organisation to assure itself that the prescribed systems are functioning reasonably well. The performance of......

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, state excise, taxes on motor......

Four departments viz. Commerce and Industries (C&I) Department, Finance Department, Land and Land Reforms (L&LR) Department and the General Administration Department are associated with the assessment, levy and collection of mining receipts. All departments are headed either by an......

Report of the Comptroller and Auditor General of India on Revenue Sector The Report has been laid on the table of the State Legislature Assembly on 10-07-2014 for the year ended 31 March......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution for being laid before the State Legislature.......

The overall control and superintendence over assessment, levy and collection of stamp duty and registration fees vest with the Inspector General of Registration (IGR), West 1 1 CORD software in the units selected for the Performance Audit (except for three units) was implemented by 2008. 95......

OVERVIEW I. General This Report contains 25 paragraphs including two Performance Audits relating to under-assessment/ non-realisation/ loss of revenue etc.......

69 Similar omissions on the part of the Assessing Authorities (AAs) were pointed out in the Report No. 5 of the Comptroller and Auditor General of India for the year ended 31 March 2010 on “Collection of motor vehicle taxes, fees and fines”, despite which the irregularities persisted.......

Audit Report on State Finances for the year ended 31 March 2013 Appendix -1.1 (Reference Page 1) Part D: State Profile General Data SI. No Particulars Figures 1 Area (in sq. kms.) 16579 2 Population as per 2011 census (in crore) 0.20 4 Density of Population (2011) (per sq. kms.) 119......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless specified otherwise. However, of the 541 grants in respect......

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 that the expenditure required to be charged under the provision 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......

and economic profile of the State is given in Appendixl.l, which would show that on the social development front the State had fared better than the general category States’ average1. The Gross State Domestic Product (GSDP) in West Bengal has grown at a lower rate2 of 13.74per cent in the past......

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

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......

Universal Siliguri Projects Ltd CADA Command Area Development Authority CAGR Compound Annual Growth Rate CE Capital Expenditure CGA Controller General of Accounts CO Controlling Officer CPSMS Central Plan Scheme Monitoring System DE Development Expenditure Eastern India Institute of Medical......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA REPORT NO. 1 STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF WEST BENGAL Table of Contents Paragraph Page Preface vii......

i.5 Working of internal audit wing The internal audit wing of an organisation is a vital component of its internal control mechanism and is generally defined as the control of all controls to enable the organisation to assure itself that the prescribed system is functioning reasonably well. The......

CHAPTER I = GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2010-11, the State’s......

Report of the Comptroller and Auditor General of India on Revenue Receipts for the year ended March 2011 Government of West Bengal Report No. 3 TABLE OF CONTENTS Reference to Paragraph......

Bengal Stamp paragraph 6.2.12.1 in the (Prevention of Undervaluation of report of the Comptroller Instruments) [WBS (PUi)] Rules, 2001 and Auditor General of provides that where the registering India for the year 2008-09 authority has reason to believe that the regarding non-issuance of market......

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 sales tax/VAT, land revenue, stamp duty and......

OVERVIEW I. General This Report contains 38 paragraphs including four performance audits relating to underassessment/non-realisation/loss of revenue etc.......

The reply is not tenable since electrical furnace and oven are not explicitly covered in the said schedule and thus general rate of tax at the rate of 12.5 per cent was applicable on the sale of the commodity both under the VAT and CST Act. hi the remaining five cases involving 50.84 lakh, the......

8.3 Working of internal audit wing The internal audit wing of an organisation is a vital component of its internal control mechanism and is generally defined as the control of all controls to enable the organisation to assure itself that the prescribed system is functioning reasonably......

The Management replied (May 2010) that the matter was decided by the Board as special case to settle the dispute and was not decided as per general rule. The financial interest of the Company was not overlooked. Reply is not convincing as the case was not special in nature and the......

PREFACE Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (1) Government companies, (h) Statutory corporations, and (hi) Departmentally managed......

Expenditure (a) Fixed cost (i) Employees cost 15.51 16.00 18.16 21.77 25.31 (ii) Administrative and General expenses 4.26 5.26 7.16 13.87* * 12.72 (iii) Depreciation 11.82 11.61 11.50 10.00 8.73 (iv) Interest and finance charges 63.86 22.63 22.77 33.52t 22.77 Total fixed cost 95.45 55.50 59.49......

The main reasons responsible for arrear in accounts are delay in holding of annual general meetings, delay in approval of accounts by the Board of Directors, delay in certification of accounts by Statutory Auditor, delay m adoption of accounts in the Annual General Meetings, lack of accounts......

Overview OVERVIEW 1. Overview of Government companies and Statutory corporations Audit of Government companies is governed The heavy losses were incurred by seven by Section 619 of the Companies Act, 1956. power sector companies (total ' 4738.53...