Audit Reports

Kolkata The Accountant General (Receipt, Works & Local Bodies Audit) West Bengal Countersigned New Delhi (VIXOD RAI) The Comptroller and Auditor General of India 74......

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, land revenue, stamp duty and......

OVERVIEW I. General This Report contains 27 paragraphs including one review relating to under-assessment/non-realisation/loss of revenue etc. involving ?......

mentioned in the demand notice the and May 2009 that 68 documents case is to be referred to the presented for registration Collector/Deputy Inspector General between April 2004 and of Registration (DIGR) for November 2006 were kept in determination of market value of the abeyance due to......

Lucknow, (Dr. Smita S. Chaudhri) The 16 NOV 2010 Accountant General (C&RA) Uttar Pradesh Countersigned New Delhi, (VINOD RAI) The 30 NOV 2010 Comptroller and Auditor General of India 41......

This audit report is the compilation of the findings of audit conducted between October 2008 and December 2009 by the office of Accountant General (Commercial and Receipt Audit). It covers the period 2004-05 to 2008-09. Deficiencies noticed in other compliance audit exercises have also been......

Distilleries are generally allowed to purchase and use molasses from grade one to three. But molasses of below grade are not permissible to be used in distilleries. Rule 19 and 27 of the Medicinal and Toilet Preparation (Excise Duties) Rules, 1956 9.27 Under the provisions of Rule 19 of the......

Unlike the erstwhile WBSEB21, the General Conditions of Supply of power framed by the Company, did not have any clause for automatic conversion of consumers, who were persistently drawing power in excess of contract demand for a specified duration of time, from L&MV to HV. The billing......

Preface Government commercial enterprises, the accounts of which are subject lo 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......

2(a) - 2(b) 4 Expenditure (a) Fixed cost (i) Employees cost 79.92 86.08 128.01 264.64 309.16 (ii) Administrative and 85.12 32.01 24.49 33.36 48.58 General expenses (iii) Depreciation 171.37 167.10 139.06 135.78 388.15 (iv) Interest and finance 225.58 99.16 84.47 161.97 468.38 charges Total......

Aggregate money value in respect of decrease in profit and increase in loss in 2009-10 was mainly due to non compliance of generally accepted accounting policies by three power sector companies viz. West Bengal Power Development Corporation Limited ( 490.06 crore), The Durgapur Projects......

APPENDICES Appendix 1.1 (Refer Pagel) 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......

by the departmental officers from the organisations to whom grants were given and after verification, the UCs should be forwarded to the Accountant General within 18 months from the date of release of the grants, unless specified otherwise. It was found that in respect of grants and loans given......

of expenditure: In the year 2011-12, the State had spent marginally higher proportion of its GSDP on aggregate expenditure (16.53) as compared to general category states (16.09) in the country. Development expenditure (Expenditure on Social and Economic services) as a proportion of aggregate......

Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2012 Government of Tamil Nadu TABLE OF CONTENTS Paragraph Page Preface V Executive......

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......

A long paragraph on MPLAD scheme for the period 1997-2000 featured (para No. 3.8) in the Report of the Comptroller and Auditor General of India (Civil). Volume I for the year ended March 2000. Some major irregularities highlighted in the previous report were as under: • Non-completion of......

Till middle of 1992, PDS was a general entitlement scheme for consumers without any specific target. With the objective of geographical targeting to cover all the people in poor areas, Government of India (Gol) launched Revamped Public Distribution System (RPDS) in June 1992, which was......

During 2009-10, 5.80 crore was incurred without any budget provision. Further, accounts were reconciled with that of Accountant General (A&E) till March 2008. Excess expenditure over grant/appropriation amounting to 125.48 crore pertaining to years 2004-08 was not regularised as......

Appendices Appendix - 2.1.1 (Refer paragraph 2.1.6.1, Page 17) Statement showing the target and achievement in respect of procurement of levy rice and custom milling rice (CMR) during the years from 2005-06 to 2009-10 (up to June 2010) Year Target...

the statutory audit conducted by the Statutory Auditors, supplementary audit of these companies had also been taken up by the Comptroller and Auditor General of India (CAG) on the request of the Governor of the State under Section 20(1) of the Comptroller and Auditor General’s (Duties, Powers......

4.6 Response of the departments/Government towards Audit_ The Accountant General (Audit), Sikkim conducts periodical inspection of the Government Departments to test check the transactions and verify the maintenance of the important accounts and other records as prescribed in the rules and......

Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (Audit Reports) and presented to the State Legislature. According to the instructions issued by the Finance, Revenue and Expenditure Department (FRED), Government of Sikkim,......

Chapters I to V deal with Social, Economic, Public Sector Undertakings, Revenue and General Sectors and Chapter VI deals with Follow up of Audit observations. This Report contains 24 audit paragraphs (including 13 general paragraphs) and three Performance Audits. According to the existing......

results of the performance audit and compliance audit of the Departments of the Government of Sikkim under the Social, Economic, Revenue and General Services including the Departments of Human Resource Development, Roads and Bridges, Tourism and Civil Aviation, Excise (Abkari), Finance,......

1,250 123 16.72 930 83 887.28 3,317.13 The Department stated (September 2014) that increase in cumulative committed liability was in consonance with general trend of growth in the tourism sector in the State and assured that the Department shall undertake to ensure strict compliance with the......

Therefore, loss of revenue = n, 68,86,440 (3,77,08,358 - ?2,08,21,918). Appendices Appendix 5.2.1 Audit conducted during 2013-14 under General Sector (.Reference: Paragraph 5.2; Page 112) (fin crore) Expenditure of the unit Name of the unit (ie. expenditure of the unit for the financial year......

However, the date of termination of contract was already fixed as 31 December 2011. General conditions of contract further stated that the firm was to ensure that all equipment and teachers were in position in all the Schools by 1 September 2008. The rate quoted by the Chapter I: Social Sector......

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......

Section A: Revenue 30167.38 Revenue Receipts 36904.40 38314.42 Revenue 43568.02 8045.29 51613.31 expenditure 13126.34 Tax Revenue 14419.15 18866.58 General services 20700.51 74.93 20775.44 1473.09 Non Tax Revenue 4966.39 13463.00 Social Services 10823.92 5560.90 16384.82 10729.06 Share of Union......

31117(92) 34161 (91) 38314(91) 51613 (92) Plan 2635(9) 4292(14) 4802(14) 6751(18) 8045(16) Non Plan 25511(91) 26825(86) 29359(86) 31563(82) 43568(84) General Services (including Interests Payments) 15710(56) 16348(53) 17901(53) 18867(49) 20775(40) Social Services 8627(31) 9800(31) 11380(33)......

ARWSP Accelerated Rural Water Supply Programme ATF Aviation Turbine Fuel BE Budget Expenditure CD Central Dairy CE Capital Expenditure CGA Controller General Of Accounts CO Capital Outlay CPSMS Central Plan Scheme Monitoring System DE Development Expenditure EIMTL Engel India Machine and Tools......

ensure proper accounting of these funds and the updated information should be validated by the State Government as well as Office of the Accountant General. Debt sustainability: State Government should endeavour to maintain debt GSDP ratio in such a manner that incremental non debt receipts......

If the party does not make this payment, the RO shall refer the case to the Collector/Deputy Inspector General of Registration (DIGR) for determination of the market value and stamp duty payable thereon. 60 Chapter VI: Stamp Duty and Registration Fees Audit reviewed the system of assessment, levy......

Any default in the payment of interest upon a loan or advance, or in the repayment of the principal will be promptly reported by the Accountant General to the authority which sanctioned the loan or the advance. On receipt of such a report, the authority concerned should immediately take steps 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 sales tax, land revenue, stamp duty and......

OVERVIEW I. General This Report contains 50 paragraphs including three reviews relating to under-assessment/non-realisation/loss of revenue etc. involving Rs.......

54 per acre per annum. Mention was made in paragraph 6.2.6 in the report of the Comptroller and Auditor General of India for the year 2005-06. Government of West Bengal, regarding non-assessment of water rate which resulted in non-realisation of Rs. 98.05 lakh. While responding to the audit......

APPENDICES Appendix 1.1 (Refer page 1) State Profile A. General Data SI. 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......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 18 months from the date of release, unless specified otherwise. However, in respect of grants and loans paid up to 2009-10, 279 UCs......

of expenditure: In the year 2010-11, the State had spent more or less the same proportion of its GSDP on aggregate expenditure as compared to the general category states in the country, implying satisfactory level of adequacy. But the development expenditure (expenditure on social and economic......

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 whether the expenditure required to be charged under the......

Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2011 Government of Tamil Nadu Report No. 1 TABLE OF CONTENTS Paragraph Page Preface V......

The day-to-day operations are carried out by the Managing Director, who is the Chief Executive of the Corporation, with the assistance of Chief General Managers, General Managers, Regional Managers and Depot Managers. The Corporation has 19 Regional Offices, 107 Depots and two Central......

Para 8 (ii) and para 7 (ii) of general provisions of Rate Schedule, issued by Uttar Pradesh Power Corporation Limited (UPPCL). effective from 13 August 2007 and 27 April 2008 respectively, provided for penalty leviable on the consumer for drawal of demand in excess of the contracted demand. It......

loss before on loss comments# (+) / Loss employedS return interest and (-) on depreciation capital employ ed 0) (2) )4 Short assessment against M/s General Commerce 1.22 Reply awaited. Limited (SC No. 90901000662) EDD-I, Shamli 10/1997- 10/1998 Non-levy of electricity duty 25.57 Reply awaited.......

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

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 in 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 by Poorer Corporation Limited (Rs 505.42 Section 619 of the Companies Act, 1956. The crore), Uttar Pradesh Financial...