Audit Reports

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: (i) Government companies, (ii) Statutory corporations and (iii) Departmentally managed......

Webel Mediatronics Limited (Company) received (March 2004) an order from Director General, All India Radio (DG, AIR) for supply, installation, testing and commissioning of 10 KW very high frequency (VHF) FM transmitter set up along with construction of 100 metre high steel tower and......

Chapter I 1 Overview of State Public Sector Undertakings Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations. The State PSUs are established to carry out activities of...

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA REPORT NO. 4 COMMERCIAL FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF WEST BENGAL http://www.cag.gov.in/ TABLE OF CONTENTS......

Chapter 1: Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes/ activities and Government organisations and......

comprising the Secretary of the Department and representatives of the Finance Department and the officials from the office of the Accountant General (Receipt, Works and Local Bodies Audit), West 1 '7 Bengal could be held in only six occasions during 2006-11 for expeditious settlement of......

Operate BPHC Block Primary Health Centre BPL Below Poverty Line BUUSPL Bengal Unitech Universal Siliguri Projects Ltd C&AG Comptroller and Auditor General of India CADA Command Area Development Authority CADWM Command Area Development & Water Management CAL Computer Aided Learning CCA......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA REPORT NO. 2 CIVIL FOR THE YEAR ENDED 31 MARCH 2011 GOVERNMENT OF WEST BENGAL Table of Contents Paragraph Page Preface V Chapter 1:......

within one year from the date of release of grant, unless specified otherwise, and after verification, these should be forwarded to the Accountant General. However, of the 74512 grants and loans aggregating ` 18636.26 crore paid up to December 2009, 69470 UCs for an aggregate amount of `......

(-) 1074.56 002-Original Side (-) L09 (-) 291.12 4059-Capital Outlay on Public Works- (-) 366.77 (-) 464.68 01-Office Buildings-051-Construction- General Pool Accommodation-Plan- CS 001-Administration of Justice- Construction of Government Buildings at Different Places in West Bengal 13 39......

Appendices APPENDIX 1.1 (ReferPage 1) A brief profile of West Bengal A. General Data SL No. Particular Figures 1 Area 88752 Sq. Km. 2 Population a. As per 2001 census 8.02 crore b. 2009-10 8.83 crore 3 Density of......

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......

On the social front, the State had fared much better than the other General Category States on an average, as it managed to contain infant mortality at level much lower than the all India average and achieved higher percentage of literacy and life expectancy at birth. The percentage of......

ATF Aviation Turbine Fuel BE Budget Expenditure BPL Below Poverty Line CADA Command Area Development Authority CE Capital Expenditure CGA Controller General Of Accounts CMDA Calcutta Metropolitan Development Authority CO Capital Outlay CPSMS Central Plan Scheme Monitoring System CSF Consolidated......

We noticed a number of system implementation deficiencies in VAHAN and SARATHI as discussed in this chapter. General IT Controls General controls create the environment in which the application systems and application controls operate. They include IT policies, standards and guidelines pertaining......

Kolkata (M. RAY B HATTAC HARYYA) The Accountant General (R,W & LBA) West Bengal Countersigned New Delhi (VUVOD RAI) The Comptroller and Auditor General of India 39......

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 “Collection of Motor Vehicles Taxes, Fees and Fines” of the......

1. General This Report contains five chapters which include 33 paragraphs relating to deficiencies in the system of monitoring the registration of......

Transfers to PLAs were booked as capital expenditure in the books of accounts maintained by the Principal Accountant General (Accounts and Entitlement), Allahabad. 2.1.5.1 Resource allocation and utilisation Based on the information made available by the Commissioner, Rural Development, the......

As of December 2010, 347 paragraphs (money value: l 173.59 crore) of 157 Audit Inspection Reports issued by the Principal Accountant General (Civil Audit) were also outstanding for the period ending March 2010. These included 101 paragraphs (money value: t 51.79 crore) outstanding for more than......

An amount of four crore30 was released to UP Rajkiya Nirman Nigam (UPRNN) and the construction started in October 2006, Records of the Director General, Jail Administration and Reforms, Lucknow (DG) further revealed (August 2009) that after 18 months of the decision to construct the medium......

authority for audit, planning and conduct of audit, organizational structure of office of the Principal Accountant General (Civil Audit) and response of the Departments to the draft paragraphs. Highlights of audit observations included in this report have also been brought out in this Chapter.......

Renewal with general repairs of 02-02-05 169.00 08.09.06 8 140.85 SFFMDR/ODR and village road 55. Special Repairs of Khatauli 01-04-06 160.93 17.11.06 7 130.13 Morana road Total 270.98 Total (b+c+d+e+f)=g 2,147.00 Grand Total (a+g) 2,499.35 (Source: Test checked divisions) 138 Appendices......

APPENDICES Appendices Appendix 1.1: Part A State Profile (Reference: Page 1) General Data SI. Particulars Figures No. 1 Area 7,096 sq.km Population 2 a. As per 2001 Census 5.40 lakh b. As per 2011 Census 6.11 lakh a. Density......

in submission of accounts In order to identify new institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, the State Govemment/Heads of the Departments are required to furnish to Audit......

2.1.2 Audit of appropriation by the Comptroller and Auditor General of India (CAG) 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......

of these funds and the updated information should be validated by the State Government as well as the Office of the Senior Deputy Accountant General (Accounts & Entitlement). Executive Summary Government investment The return from investment was 0.56 per cent. Some of the......

CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 Tax and non-tax revenue raised by the Government of Tamil Nadu during the year 2011-12, the State’s......

2.1 Tax administration Assessment, levy and collection of sales tax, central sales tax and value added tax are governed by the erstwhile Tamil Nadu General Sales Tax Act, 1959 and the Rules made thereunder, the Central Sales Tax Act 1956 and the Rules made thereunder, the Tamil Nadu Value Added......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON REVENUE SECTOR FOR THE YEAR ENDED MARCH 2012 GOVERNMENT OF TAMIL NADU Report No. 1 of 2013 TABLE OF CONTENTS v_y Paragraph Page......

CST Central Sales Tax CT Commercial Taxes CTO Commercial Tax Officer DC Deputy Commissioner DCTO Deputy Commercial Tax Officer DIG Deputy Inspector General DRT Debt Recovery Tribunal DTH Direct to Home ESO Excise Supervisory Officer FTAC Fast Track Assessment Circle GO Government Order IGR......

Some of the major findings are mentioned below: General The total receipts of the State during 2011-12 were 85,202.14 crore, comprising tax revenue of 59,517.66 crore and non tax revenue of 5,683.57 crore. 12,714.60 crore was received from the Government of India as State’s share......

Chennai (SUBHASHINISRIMVASAN) Dated 25 Feb 2013 Principal Accountant General (Economic and Revenue Sector Audit) Tamil Nadu Countersigned New Delhi (VINOD RAI) Dated 26 Feb 2013 Comptroller and Auditor General of India 121......

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,......

during the year Amount total Amount total expenditure expenditure 1 2015-Elections 95.47 73.59 77 60.81 64 2 2052- Secretariat- General Services 673.92 547.11 81 506.29 75 3 4055- Capital Outlay on Police 239.16 182.15 76 160.37 67 4 4217- Capital Outlay on Urban Development 366.64 310.85 85......

68,672.47 I Revenue receipts 77,830.73 65,223.21 I Revenue expenditure 58,677.55 17,291.34 75,968.89 24,959.32 Tax revenue 28,658.97 26,550.75 General services 29,557.38 211.94 29,769.32 23,085.57 Social Services 16,961.79 11,584.22 28,546.01 5,816.01 -Non-tax revenue 6,766.55 11,675.68......

departmental officers should obtain UCs from the grantees in respect ofthe grants provided for specific purposes and forward these to the Accountant General not later than 18 months from the date of sanction ofthe grant. However, 1,909 UCs for an aggregate amount ofRs. 1,013 crore (paid up to......

31 March 2009 Appendix 2.6 162 5054-04-337-03 184.71 (+) 432.85 163 5054-04-337-06 3381.70 (+H935.93 164 5054-04-337-98 506.92 (+) 11683.66 165 84 General Administration Department 2075-800-03 9.50 (-) 1-83 166 86 Information Department 2220-60-101-05 660.31 (-)4157.67 167 91 Institutional......

5.2.11 Internal audit Internal Audit is a vital component of the internal control mechanism and it generally defined as the control of all controls to enable an organisation to assure itself that the prescribed systems are functioning reasonably w ell. It is entrusted with the interest to......

penalty, interest etc. involving Rs. 109.07 crore. Some of the major findings are mentioned below: I. General The total receipts of the Government of Uttar Pradesh for the year 2008- 09 were Rs. 77.830.73 crore against Rs. 68,672.47 crore during 2007-08. The revenue raised by the State......

The Inspector General (Stamp and Registration) clarified on 22 April 2003 that if a lease for a period upto 30 years, contained provision for further extension for a certain or indefinite period, stamp duty shall be charged on the consideration of market value of the property. Test check of the......

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 commercial tax. taxes on motor vehicles, stamp......

Revenue Receipts 6476.90 4359.48 I. Revenue Expenditure 3747.31 1061.92 4809.23 622.34 Tax Revenue 858.02 1912.18 General Services 2017.56 15.20 2032.76 131.79 Non-tax Revenue 214.22 1667.33 Social Services 1108.15 820.91 1929.06 1122.36 Share of Union taxes / duties 1307.56 678.55 Economic......

3.1 Delay in submission of Utilisation Certificates Rule 212(1) of General Financial Rules 2005 provides that Utilisation Certificates (UCs) should be submitted by the grantee Institutions or Organisations concerned for the grants received for specific purposes unless specified otherwise within......

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

Report of the Comptroller and Auditor General of India on State Finances for the year 2011-12 GOVERNMENT OF TRIPURA TABLE OF CONTENTS Paragraph(s) Page No. Preface vii Executive Summary......

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

Financial Reporting 100 per cent reconciliation of the Government receipts and expenditure with that of expenditure booked in the books of Accountant General (Accounts and Entitlement) by the Controlling Officers during 2011-12 was indicative of good governance observed in the State. However, the......