Audit Reports

13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation...

Sector:

Finance

Annexures

_{(PDF 29.91 MB)}

0 15.50 0 30.24 1410.39 16556.66 % of Total Plan Expenditure 90.91% 0.30% - - 0.09% - 0.18% 8.52% 100.00% 002 Department of Agricultural Research and Education Expenditure 2430.02 400.59 0 0 0 0 0 0.99 2831.60 % of Total Plan Expenditure 85.82% 14.15% - - - - - 0.04% 100.00% 003 Department of...

Chapter 3 - Appropriation Accounts-2011-12

_{(PDF 9.71 MB)}

crore), Ministry of Road Transport and Highways (3,934 crore), Police (^3,352 crore), Department of Space (2,835 crore), Department of Higher Education (2,336 crore), Department of Health and Family Welfare (3,047 crore), Department of 83 Report of the CAG on Union Government Accounts...

Chapter 3 - Appropriation Accounts-2011-12

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104-Ministry of 2701.80.800.14.00.31 - 0.98 Reply awaited. Water Resources Information, Education and Communication Total 76.92 * Cases listed in Annex IV-A 4.7 Augmentation of provision to object head ‘Grants for creation of capital assets’ In accordance with instructions issued...

Chapter 1 - An Overview of Union Finances-2011-12

_{(PDF 12.99 MB)}

# includes Grants- in-Aid and contributions by International Agencies. Social Services include education, health, water supply, sanitation, social security etc. Economic Services include dairy development, animal husbandry, fisheries, forestry, plantation, food storage and warehousing,...

Chapter 4 - Appropriation Accounts : Comments on Accounts

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These programmes play a supplementary and complementary role to the other general developmental programmes in the sectors of health, education, rural development etc. All these efforts are directed to ensure that women are empowered both economically and socially and thus become partners in...

Chapter 5 - Review of Selected Grants

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by the Thirteenth Finance Commission under Article 275(1) of the Constitution are essentially for non-plan revenue deficit of States, elementary education, environment, improving outcomes, maintenance of roads and bridges, local bodies, calamity relief. Similarly, the Ministry of Tribal...

Chapter 6 - Grants-IN-AID: An Analysis

_{(PDF 5.47 MB)}

by the Thirteenth Finance Commission under Article 275(1) of the Constitution are essentially for non-plan revenue deficit of States, elementary education, environment, improving outcomes, maintenance of roads and bridges, local bodies, calamity relief. Similarly, the Ministry of Tribal...

Chapter 2 - Comments on Accounts

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Division) 276.83 crore (Debit) CBEC 784.12 crore (Debit), CBDT (Expenditure) 795.69 crore (Debit), CP AO 789.61 crore (Credit), School Education and Literacy 124.99 crore (Credit), Health and Family Welfare 115.46 crore (Credit) and Ministry of Home Affairs 178.21 crore...

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18 December 2009

Performance

Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

9. Information, education and communication The Ministry had diversified its Information, Education and Communication (IEC) efforts, but the expenditure remained centralised. The importance and potential of localised efforts and simple mass-media (theatre, audio etc.) to sustain direct...

Sector:

Education, Health & Family Welfare

Chapter 4 - Convergence

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Similarly, actions on decisions taken in the various convergence meetings such as joint training, Information, Education and Communication (IEC) activities and framing of operational strategies and the guidelines for integration of various committees and schemes under different departments with...

Annexures

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Pulse Polio Immunisation 877.00 918.07 1049.00 1064.61 1341.48 1084.00 11. Information, Education, 129.10 122.87 130.10 134.60 160.00 155.83 Communication 12. RCH Flexible Pool 955.74 2011.76 1705.72 1427.03 1725.00 1842.88 13. Mission Flexible Pool 0 0 1943.18 2069.36 3155.32 3151.65 14...

Executive Summary

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9. Information, education and communication The Ministry had diversified its Information, Education and Communication (TEC) efforts, but the expenditure remained centralised. The importance and potential of localised efforts and simple mass-media (theatre, audio etc.) to sustain direct...

Chapter 8 - Information, Education and Communication

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Report No. 8 of2009-10 CHAPTER 8: INFORMATION EDUCATION AND COMMUNICATION (IEC) 8. IEC strategy The Information, Education and Communication (IEC) strategy under the NRHM, aimed to spread...

Chapter 1 - Introduction

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8 of2009-10 VII. The information, education and communication (IEC) programme was implemented in an efficient, cost effective manner and led to increased awareness about preventive aspects of healthcare; and VIII. The performance indicators and targets fixed specially in respect of...

Chapter 7 - Procurement and Supply of Medicine and Equipment

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CMHO, Ranker utilised 40 percent funds for purchase of medicine instead 9.40 of prescribed 75 percent and 60 percent funds for Information Education and Communication (TEC) instead of prescribed 25 percent, resulting in diversion of funds towards non-sanctioned purposes. TOTAL 2284.18...

Chapter 9 - Achievements in Healthcare

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the extent of Iodine Deficiency Disorders and the impact of iodated salt, laboratory monitoring of iodised salt and urinary iodine excretion, health education and publicity. 109 Report No. 8 of2009-10 The programme was not implemented till March 2008 in Himachal Pradesh, Jharkhand and West...

Appendices

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Consultancy Corporation ICICI Industrial Credit and Investment Corporation of India IDSP Integrated Disease Surveillance Project IEC Information Education and Communication IFA Iron Folic Acid 180 Report No. 8 of2009-10 IMR Infant Mortality Rate IPC Integrated Purchase Committee IPD Inpatient...

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06 August 2010

Performance

Report No. 15 of 2009 - Performance Audit Natural or cultured pearls,precious stones,precious metal,coins Union Government, Department of Indirect Taxes-Customs

heading 7113, on which brand name or trade name is indelibly affixed or embossed is chargeable to central excise duty of two per cent ad -valorem and education cess of two per cent thereon.  Chapter note no. 12 provides that, ‘b rand name’ or ‘trade name’, whether registered or not, is...

Sector:

Taxes and Duties

Chapter 5 - Use of brand name

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heading 7113, on which brand name or trade name is indelibly affixed or embossed is chargeable to central excise duty of two per cent ad-valorem and education cess of two per cent thereon. Chapter note no. 12 provides that, ‘brand name’ or ‘trade name’, whether registered or not, is a...

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18 December 2009

Performance

Report No. 6 of 2009 - Performace Audit of Land and Development Office of Union Government, Ministry of Urban Development

The Land and Development Office (L&DO), which is an attached office of the Ministry of Urban Development (Ministry), is responsible for the administration of the properties of the Government of India (Gol) in Delhi. The L&DO reportedly...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 9 - Audit Findings in Selected cases

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While the allotment was made for a Senior Secondary School, the school was launched to meet the demands for international education of Indian Citizens and foreign diplomats, expatriates and NRIs. The compatibility of EWS students for such a school was doubtful ab initio. 35 Report No....

Chapter 2 - Audit Approach

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3Freeship: As per terms of allotment, "the percentage of freeship from tuition fee shall be governed by the rules laid down by the Directorate of Education, Delhi Administration/Ministry of Education and Culture from time to time. Schools will ensure admission to the students belonging to...

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21 June 2013

Performance

Andhra Pradesh

Report No. 5 of 2013 - Performace Audit on Mahatama Gandhi National Rural Employment Guarantee Act of Government of Andhra Pradesh

3.1 8 Formulation of Scheme, Rules and other structural mechanisms 3.2 8 AP MGNREGS MIS 3.3 9 Technical Resource Support System 3.4 10 Information Education and Communication (IEC) and Training3.5 10 Beneficiary Survey Findings – Awareness about MGNREGA 3.6 11 4 Planning Prescribed Procedures...

Sector:

Agriculture and Rural Development

Chapter 3 - Structural Mechanisms and Capacity Building Measures

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The Operational Guidelines issued by MoRD also stipulate that every State Government will undertake an intensive Information Education and Communication (IEC) exercise to publicise the key provisions of the Act and procedures to be followed, since effective communication of such...

Index

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3.1 8 Formulation of Scheme, Rules and other structural 3.2 8 mechanisms AP MGNREGS MIS 3.3 9 Technical Resource Support System 3.4 10 Information Education and Communication (IEC) and 3.5 10 Training Beneficiary Survey Findings - Awareness about 3.6 11 MGNREGA 4 Planning Prescribed Procedures...

_{(PDF 0.05 MB)}

Service GPS Global Positioning System GS Gram Sabha IAY Indira Awas Yojana ICAR Indian Council of Agricultural Research ID Identity IEC Information Education and Communication IT Information Technology ITDA Integrated Tribal Development Agency IWMP Integrated Watershed Mangement Programme JCB...

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21 June 2013

Compliance Performance

Andhra Pradesh

Report No. 2 of 2013 - Performance and Compliance Audit on Public sector of Government of Andhra Pradesh

Loans were sanctioned to educational institutions, even though they were not included as eligible activities under the SFC A ct. Other deviations included improper consideration o f the cost of machinery/ improper valuation of existing machinery , sanction for an unapproved purpose,...

Sector:

Industry and Commerce

Chapter 3 - Thematic Audit

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Pallavi Education Society and Shalivahana Mines Private Limited Pallavi Education Society and Shalivahana Mines Private Limited, both represented by the same owner(encrocher), were in unauthorised occupation of APEC’s 2.84 acre (11500 sq.mt) land in Survey No.44 at IDA, Nacharam,...

Chapter 2 - Performance Audit Relating to Statutory Corporation

_{(PDF 0.24 MB)}

Loans were sanctioned to educational institutions, even though they were not included as eligible activities under the SFC Act. Other deviations included improper consideration of the cost of machinery/ improper valuation of existing machinery, sanction for an unapproved purpose, non-obtaining...

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21 June 2013

Compliance Performance

Andhra Pradesh

Report No. 4 of 2013 - Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012; Government of Andhra Pradesh

(Panchayat Raj and Rural Development (Rural Water Supply and Sanitation) Department) and thematic audit on Functioning of Polytechnics (Higher Education (Technical Education) Department) in addition to five Compliance Audit paragraphs. 5.The Comptroller and Auditor General’s Audit Reports...

Sector:

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter 6 - Compliance Audit Observations

_{(PDF 1.99 MB)}

Chapter-6 Compliance Audit Observations Pages 149 -169 Chapter 6 - Compliance Audit Observations Higher Education (Technical Education) Department 6.1 Functioning of Polytechnics 6.1.1 Introduction Polytechnic is an institution that offers diploma...

Chapter 3 - Performance Audit of Scholarship schemes for SC, ST, BC and Minority students

_{(PDF 3.14 MB)}

increase the enrolment and ensure retention of Scheduled Caste (SC), Scheduled Tribe (ST), Backward Classes (BC) and Minority community students in educational institutions. Government of Andhra Pradesh has been implementing these schemes through the Departments of Social Welfare, Tribal...

Glossary

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Backward Classes Welfare Officer ADFO Assistant District Fire Officer ADFS Additional Director of Fire Services AICTE All India Council for Technical Education AffiEE All India Engineering Entrance Examination AMC Agricultural Market Committee APEPDCL Andhra Pradesh Eastern Power Distribution...

Table of Contents

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5 - Performance Audit ofImplementation of Rural Water Supply Schemes Reference to Paragraph Page Chapter 6 - Compliance Audit Observations Higher Education (Technical Education) Department 6.1 149 Functioning of Polytechnics Higher Education Department 6.2 158 (Jawahariai Nehru Technological...

Chapter 1 - Overview

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Food and Civil 1001.51 2771.67 2546.13 2415.79 2450.69 Supplies 3 Health, Medical and Family 2529.28 3006.66 3323.02 4140.35 4980.25 Welfare 4 Higher Education 1423.78 1334.60 1731.51 2551.16 2669.73 5 Housing 3207.60 4083.13 1398.34 1626.77 1743.33 6 Labour, Employment. Training 254.63 325.36...

Chapter 2 - Functioning of State Disaster Response and Fire Services Department

_{(PDF 0.74 MB)}

sampled districts: The DFOs did not identify the hazardous premises through any survey or in coordination with other departments such as Medical, Education, Industries and Factories, Revenue, Civil Supplies, etc. for obtaining the details of hazardous premises under their control. In some...

Overview

_{(PDF 0.06 MB)}

(Panchayat Raj and Rural Development (Rural Water Supply and Sanitation) Department) and thematic audit on Functioning of Polytechnics (Higher Education (Technical Education) Department) in addition to five Compliance Audit paragraphs. 5. The Comptroller and Auditor General’s Audit...

Appendices

_{(PDF 0.36 MB)}

Food and Civil Supplies 249 786 Finance 133 354 General Administration 115 453 Health. Medical and Family Welfare 926 7131 Higher Education 1340 7567 Home 383 1896 Housing 18 142 Labour. Employment. Training and Factories 497 1742 Law 429 1169 Minorities Welfare 34 122 Municipal Administration...

Chapter 5 - Performance Audit of Implementation of Rural Water Supply Schemes

_{(PDF 2 MB)}

and maintenance of CPWS schemes Review and monitoring the water quality testing reports Arrange training programmes, seminars and Information Education and Communication (IEC) activities relating to drinking water Review the activities of District Water and Sanitation Mission Mandal...

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Financial

Andhra Pradesh

Report of 2010 - Financial Audit on State Finance of Government of Andhra Pradesh

Andhra Pradesh Government enacted Fiscal Responsibility and Budget Management (FRBM) Act in October 2005 as recommended by the Twelfth Finance Commission (TFC). It sets out a reform agenda through fiscal correction path in the medium term with...

Sector:

Finance

Appendices

_{(PDF 1.81 MB)}

of Total Expenditure 12.38 13.65 12.56 e. of Capital Expenditure 21.41 21.59 22.81 f. of Revenue Expenditure on 9.33 8.48 9.46 Education g- of Revenue Expenditure on 8.95 10.67 10.81 Health h. of Salary and Wages 9.37 8.88 10.42 i. of Pension 12.03 11.10 10.94 Source: Financial data is based on...

Chapter 1 - Financial of the State Government

_{(PDF 1.29 MB)}

Reduction in revenue 3 Audit Report (State Finances) for the year ended 31 March 2010 expenditure over the budget estimates was mainly under General Education 2597 crore), Water Supply and Sanitation ( 2067 crore) and power subsidy ( 2910 crore). 1.4 Resources of the State 1.4.1 Resources of...

Chapter 2 - Financial Management and Budgetary Control

_{(PDF 0.29 MB)}

XIII - Higher Education - 0.01 0.01 Total Charged - 0.02 0.02 Grand Total 1579.85 1689.59 109.74 Of the total excess ( 109.74 crore), 77 per cent excess occurred under Grant Nos. XI and XVII (Loans Voted section). 42 Chapter 2 - Financial Management and Budgetary Control Excess...

Chapter 3 - Financial Reporting

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Department Year of Outstanding No. Payment Utilisation Certificates of grant Number Amount Director of School 1 Education 1992-93 3 155.05 2 Labour and Employment 1993-94 41 101.83 1994-95 51 121.01 1995-96 12 57.16 1996-97 57 211.06 3 1998-99 78 2297.70 Municipal Administration & Urban...

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26 March 2013

Financial

Andhra Pradesh

Report No. 1 of 2012 - Financial Audit on State Finance of Government of Andhra Pradesh

The increase in revenue expenditure is attributable to interest payments and increased assistance to local bodies in education. While capital expenditure increased by 23 per cent and its ratio to total expenditure has also increased significantly to 18.43 per cent from 12.28 per cent during...

Sector:

Finance

Appendices

_{(PDF 0.62 MB)}

of Total Expenditure 14.58 14.68 14.97 e. of Capital Expenditure 21.25 18.16 18.72 f. of Revenue Expenditure on Education 15.41 15.25 15.68 g- of Revenue Expenditure on Health 14.00 15.07 15.77 wm of Salary and Wages 13.43 14.01 13.82 of Pension 16.89 19.16 18.76 * Source of General data: BPL...

Chapter 2 - Financial Management and Budgetary Control

_{(PDF 0.29 MB)}

(State Finances) for the rear ended 31 March 2012 Reasons for the large saving were attributed by the Government to the following factors: Higher Education: Non-filling up of vacant posts, non-receipt of requisition from unit offices for release of funds, non-receipt of UGC grants, not...

Chapter 1 - Finances of the State Government

_{(PDF 3.51 MB)}

Chapter 1 Finances of the State Government Profile of Andhra Pradesh Andhra Pradesh is the fourth largest State in India in terms of geographical area of 2.75 lakh sq. km. with a population of 8.47 crore as per the 2011 census. The State has shown...

Executive Summary

_{(PDF 0.07 MB)}

The increase in revenue expenditure is attributable to interest payments and increased assistance to local bodies in education. While capital expenditure increased by 23 per cent and its ratio to total expenditure has also increased significantly to 18.43 per cent from 12.28 per cent during...

Financial Reporting

_{(PDF 0.42 MB)}

Submission of accounts/Audit Reports of Autonomous bodies Several autonomous bodies have been set up by the State Government in the fields of Medical Education, Tribal Welfare and Urban Development etc. The audit of accounts of 18 such bodies has been entrusted to the CAG of India. However, none...

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Financial

Andhra Pradesh

Report of 2011 - Financial Audit on State Finance of Government of Andhra Pradesh

Several developmental initiatives of the Government in social sector, especially, education sector have not borne fruit due to lack of proper monitoring/budget freeze etc. Government needs to adhere to budgetary processes and procedures, and financial rules scrupulously, to ensure that budgeting...

Sector:

Finance

Appendices

_{(PDF 0.78 MB)}

of Total Expenditure 13.53 13.07 13.58 e. of Capital Expenditure 22.61 24.90 18.95 f. of Revenue Expenditure on Education 12.73 10.51 14.18 K of Revenue Expenditure on Health 11.97 11.94 13.56 h. of Salary and Wages 11.45 10.42 12.86 i. of Pension 14.09 13.38 17.08 * Source of General data: BPL...

Chapter 1 - Financial of the State Government

_{(PDF 1.98 MB)}

Chapter I Finances of the State Government Profile of Andhra Pradesh Andhra Pradesh is the fourth largest State in India in terms of geographical area of 2.75 lakh sq. km with a population of 8.47 crore as per the 2011 census. The State has shown...

Chapter 2 - Financial Management and Budgetary Control

_{(PDF 0.31 MB)}

XXXVII - Tourism, Art and Culture 66 74 55 38 41 Capital - Voted 4. V - Revenue, Registration and Relief 37 37 60 23 101 5. XII - School Education 71 112 164 107 327 6. XXI - Social Welfare 176 109 434 102 75 Capital - Charged 7. XXXIII - Major and Medium Irrigation 52 69 112 97 56 Loans -...

Chapter 3 - Financial Reporting

_{(PDF 0.19 MB)}

Submission of accounts/Audit Reports of Autonomous bodies Several autonomous bodies have been set up by the State Government in the fields of Medical Education, Tribal Welfare and Rural & Urban Development etc. The audit of accounts of 20 such bodies in the State has been entrusted to the CAG of...

Executive Summary

_{(PDF 0.15 MB)}

Several developmental initiatives of the Government in social sector, especially, education sector have not borne fruit due to lack of proper monitoring/budget freeze etc. Government needs to adhere to budgetary processes and procedures, and financial rules scrupulously, to ensure that budgeting...

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