Audit Reports

4.24 crore to the restructuring fund as of March 2009. While placing the comments of the Comptroller & Auditor General of India on the accounts for 2007-08 before its Members at its Annual General Meeting in December 2008, the Management stated that the Company had extended loans to meet the......

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) Departmentallv managed......

3.1.4 Reviews on the working of the CSTC, NBSTC and SBSTC were included in the Report of the Comptroller and Auditor General of India for the year 1999-2000 (Commercial), Government of West Bengal while that of CTC was included in the Report for 2001-02. The Reports were not discussed by the......

Development Corporation Limited and West Bengal Green Energy Development Corporation Limited came within the audit purview of Comptroller and Auditor General of India and audit of another company i.e. Lily Products Limited, incorporated in April 2004, was also entrusted to CAG. * As per the......

Appendices Appendix 1.1: Part A State Profile (Reference: Page 1) General Data SI. No Particulars Figures 1 Area 7,096 sq. km Population 2 a. As per 2001 Census 5.40 lakh b. As per 2011 Census 6.11 lakh 3 a.......

or 5 lakh non-recurring should be required to maintain subsidiary accounts of the Government grants and to furnish to the Principal Accountant General: A copy of the audited statement of its accounts; and A copy of their constitution. Test check revealed (June 2013) that the AHLFVSD......

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 was within the authorisation given under the Appropriation Act and that 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 2013 The Report has been laid on the table of the State Legislature Assembly on......

in place to ensure proper accounting of these funds and the updated information should be validated by the State Government as well as the Accountant General (Accounts & Entitlement). Government investment The return from investment was 1.57 per cent. Some of the Companies/Corporations were under......

2009 On being referred by Audit (March 2009); the Home (Police) Department stated (November 1009) that instruction had been issued to the Director General & Inspector General of Police (September 2009) to stop unauthorised payment of electricity bills of the residences of Government employees......

8 27 Lady Health Visitor 24 80 Source : Records of District Health Societies (in) Community Health Centres (CHCs) According to NRHM norm, one general physician, general surgeon, gynaecologist, anaesthetist, paediatrician, radiologist, pathologist and AYUSH practitioner should be posted to......

A performance review on Mechanised Brick Factory, a unit of the Housing Department was featured in the Report of the Comptroller and Auditor General of India (Civil) for the year ended 31st March 2003. Observations on the Housing Department have also consecutively featured in the Reports......

and Office Expenses ABER Annual Blood Examination Rate ACE Assistant Chief Engineer ADB Asian Development Bank ADG&IG Additional Director General and Inspector General AE Assistant Engineer AIM Assistant Estate Manager AIBP Accelerated Irrigation Benefit Project ANM Auxiliary Nursing......

284 258 41 Lab Assistant 210 8 8 9 202 202 201 96 Pharmacist (Alo Ay) 420 156 158 160 264 262 260 62 CHC LEI EL (75 CHCs in five audited districts) General Surgeon 75 0 0 1 75 75 74 99 Anaesthetists 75 5 12 13 70 63 62 83 Gynaecologist 75 8 11 11 67 64 64 85 Paediatrician 75 6 9 9 69 66 66 88......

Chapter 2: Performance Audit CHAPTER 2 _PERFORMANCE AUDITS_ This chapter contains audit of withdrawals from General Provident Fund (Group D) accounts in the office of the District Judge, Ghaziabad and performance audits on Infrastructure Development......

4.8.6 Lukewarm response to external audit The position of outstanding audit paragraph in Inspection Reports (IRs) issued by Principal Accountant General (Civil Audit). U P., Allahabad during 2004-09 was as m Table 7. Table 7: Settlement of audit paragraphs (In numbers) Year Opening balance......

In cases, where no CMSD's rate contract exists, purchases may be made at Director General Supplies & Disposals' (DGS&D)/ Employees State Insurance Corporation’s (ESIC) approved rate. Test check of vouchers of CMO, Gonda and subsequent information collected revealed (April-May 2008) that the......

CHAPTER IV: REVENUE SECTOR 4.1 GENERAL 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Tripura during the year 2011- 12, the State’s......

Development Agency, Yoiana (PMGSY) District West T npura Total: 1,614.43 Source: ‘Central Plan Scheme Monitoring System’ portal in Controller General of Accounts’ website 1.2 Planning and conduct of Audit Audit process starts with the assessment of risks faced by various departments of......

are carried out by the Chairman cum Managing Director who is the Chief Executive of the Company with the assistance of Director (Technical) and three General Managers (Technical) and one General Manager (Finance). During 2007-08, 622.35 MUs of energy was transmitted Audit Report for the year......

Report of the Comptroller and Auditor General of India for the year 2011-12 GOVERNMENT OF TRIPURA Report No.1 of 2013 TABLE OF CONTENTS Paragraph(s) Page(s) Preface V Executive Summary......

Chapters I to V deal with Social, Economic, 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 11 general paragraphs and one long paragraph on Utilisation of Edusat......

Reports_ 6.1.1 Non-submission of explanatory notes 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 Department, Government......

The Report deals with the findings of performance reviews and audit of transactions in various departments under Social, Economic, Revenue and General Sectors including audit of autonomous bodies and local bodies. The Report also contains the observations arising out of audit of Statutory......

Agency Department of Programme (IWMP) Agriculture, Tripura Total: 18.17 Source: ‘Central Plan Scheme Monitoring System’ portal in Controller General of Accounts’ website Audit Report for the year 2011-12, Government of Tripura 75 Chapter II: Economic Sector 2.2 Planning and conduct of......

Appendix 1.1 Establishment of AWCs where population was below the norms {Reference: Paragraph 1.3.9.1 (b)} (Page No.12) District Sl. No. Name of the AWC in Urban / AWC in Total AWCs Projects Rural areas Tribal areas established below below 400...

3.1 Delay in furnishing Utilisation Certificates General Financial & Accounts Rules (GF & ARs) envisage that for the grants provided for specific purposes, Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2014 Government of Rajasthan Report of the Comptroller and Auditor General of India......

In respect of 61 autonomous bodies/authorities auditable under section 14 of Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act, 1971 accounts were in arrear for last 10 years. In order to clear the backlog of arrears in accounts in a time-bound manner, the......

The Punjab Financial Rules contain the financial regulations of general nature issued by the Finance Department for the guidance of various offices and departments. The Departmental Audit Report on State Finances for the year 2013-14 Financial Rules are the Rules relating to the Public Works and......

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

The departmental officer drawing the grant- in-aid should be primarily responsible for certifying to the Accountant General (AG) where necessary, the fulfillment of the conditions attached to the grant and furnish the certificate (Utilization Certificate) in such form and at such interval as......

vn«)irl Report of the Comptroller and Auditor General of India on State Finances for the year 2013-14 Ml Government of Punjab Report of the Comptroller and Auditor General of India on State......

Accountant General (A&E) as on 31 March 2014. Non-submission/ delayed submission of annual accounts and Separate Audit Reports by four autonomous bodies set up by the State Government were also noticed. There were 161 instances of theft, loss and misappropriation involving an amount of ?......

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

Tax administration The 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......

creation of State and National Registers of vehicle and licenses; the web based issue of National Permit was implemented as planned; reliable general and security controls were in place to ensure data security and audit trail; and the overall objectives of computerisation of the......

Report of the Comptroller and Auditor General of India on Revenue Receipts for the year ended March 2011 Government of Tamil Nadu Report No. 3 TABLE OF CONTENTS Paragraph Page Preface......

Chennai (SUBHASHINI SRINIVASAN) Dated: Principal Accountant General (Commercial and Receipt Audit) Tamil Nadu Countersigned New Delhi (VINOD RAI) Dated Comptroller and Auditor General of India 119 i......

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,......

Government order 324 Revenue dated 10 September 2001. 58 Chapter III - Land Revenue Mention was made in the Comptroller and Auditor General of India’s Report for the year ending 31 March 2005 about non-renewal of lease cases, non-revision of lease rent, delay in alienation, etc.......

The administration of the Department is vested with the Inspector General of Registration. There are 50 registration districts comprising 568 registration offices in the State. The levy and collection of stamp duty and registration fees are done by the registering authorities. The......

(as defined in Section 617 of the Companies Act, 1956) are audited by the 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. The Statutory Auditors submit their Audit Report to the......

vested with an in-house Committee of the Company comprising the Managing Director (Head), Financial Advisor, Advisor (Infra), Advisor (A&M), General Manager (Business Promotion) and head of the concerned unit. The powers for allotment of land were subsequently transferred (January 2011)......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014 Government of Rajasthan Report No. 6 of the year 2014 REPORT OF THE......

The accounts of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by the CAG. The Audit of Statutory Corporations is governed by their respective......

RajCOMP Info Services Limited Information, Technology 36 & 27-Oct-2010 5.00 - - 5.00 - - - - - 60 Communicati on Rajasthan Civil Aviation Corporation General 37 Limited Administrative 20-Dec-2006 4.49 - - 4.49 - - - - - 4 and Civil Aviation Rajasthan Ex-Servicemen 38 Sainik Kalyan 29-Mar-2012 5.00......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2014 Government of Rajasthan Report No. 2 of the year 2015 Report of the Comptroller......

The Department has a separate vigilance wing for prevention of illegal excavation and despatch of minerals, headed by Deputy Inspector General (Vigilance), Jaipur. .2 Internal audit conducted by the Department Internal audit is an important mechanism to ensure that the Departmental operations are......

The Inspector General, Registration and Stamps (IGRS) is the head of the Registration and Stamps Department. He is assisted by an Additional Inspector General in administrative matters and by a Financial Adviser in financial matters. Besides this, one Additional Inspector General,......

2.3 Results of audit conducted by the Comptroller and Auditor General of India In 2013-14, test check of VAT/Sales tax assessment and other records of 54 units showed underassessment of tax and other irregularities involving ` 85.70 crore in 972 cases, which fall under the following categories as......

3.3 Results of audit conducted by the Comptroller and Auditor General of India During 2013-14, test check of the records of 20 units relating to special road tax, registration fee, permit fee, driving licence fee, conductor licence fee, penalties and composite fee under the National Permit......

The Department stated that the arrear in audit was due to addition of 48 new auditable units during the year 2011-12 and deployment of staff in general election. 43 Audit Report (Revenue Sector) for the year ended 31 March 2014 It was noticed that 19,731 paragraphs were outstanding at the......

Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. v Audit Report (Revenue Sector) for the year ended 31 March 2014 VI......

Some of the significant audit findings are mentioned below: I. General The total revenue receipts of the Government of Rajasthan during 2013-14 were 74,470.37 crore as against 66,913.01 crore for the year 2012-13. The revenue raised by the Government amounted to 47,052.95 crore......

61 Audit Report (Revenue Sector) for the year ended 31 March 2014 6.3 Results of audit conducted by the Comptroller and Auditor General of India In 2013-14, test check of the records of 19 units relating to excise duty, licence fee receipts, etc. showed non-realisation/short realisation of......