Audit Reports

Rule 35, the amount payable by any village for the remuneration of watchman shall be levied and collected from all occupants or owners of houses of general category in the village equally with due regard to the views and opinions of the headman of the village. The Patwari shall prepare an......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2014 Government of Punjab Report No. 4 of the year 2014 TABLE OF CONTENTS Description......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (v)......

Duty CHAPTER-IV Stamp Duty 4.1 Tax administration_ The State Government exercises control over the Registration of instruments through the Inspector General of Registration, who is assisted by the Deputy Commissioners (Collectors), Tehsildars and Naib-Tehsildars acting as Registrars,......

involving 221.22 crore. 1. General The total receipts of the State Government for the year 2013-14 were 35,103.54 crore as compared to 32,051.15 crore of the previous year. Out of this, the Government raised 27,270.69 crore, comprising tax revenue of 24,079.19 crore and non-tax revenue......

Chapter-II Taxes/VAT on Sales, Trade etc. CHAPTER-II _Taxes/VAT on Sales, Trade etc._ 2.1 Tax administration_ The Financial Commissioner Taxation and Principal Secretary to the Government of Punjab is overall in-charge of the Excise and Taxation...

Chapter-Ill State Excise CHAPTER-III State Excise 3.1 Tax administration The Financial Commissioner Taxation and Principal Secretary to the Government of Punjab is overall in-charge of the Excise and Taxation Department. The administration of the...

Chapter-V Taxes on Vehicles, Goods and Passengers CHAPTER-V Taxes on Vehicles, Goods and Passengers 5.1 Tax administration The overall charge of the Transport Department vests with the State Transport Commissioner (STC), Punjab, Chandigarh. There...

[ Paragraph 2.11 ] 9 Audit Report (Registration Department) for the year ended 31 March 2010 2.1 Introduction The Inspector General of Registration is the highest departmental authority. He also acts as the Chief Controlling Revenue Authority (CCRA). We studied the efforts made by the......

guideline values and they are be estimated to be the price which, in displayed on the Internet for the opinion of the Collector or the use by the general public. CCRA or the High Court as the case The Registration Department may be. such property would have and the officials of Revenue fetched......

Focus of internal audit may also include system related issues. Chennai (SUBHASHINISRINIVASAN) Dated Principal Accountant General (Commercial and Receipt Audit) Tamil Nadu Countersigned by New Delhi (VINOD RAI) Dated 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 is an exclusive report on the Registration Department. The cases mentioned in the Report are among those......

Overview The report contains 19 paragraphs involving ? 90.84 crore. Some of the major findings are mentioned below: Introduction The total receipts of the Registration Department for the year 2009-10 were ? 3,662.16 crore as against ? 3,793.68...

2009-10:? 1.40 crore; 2010-11: 2.02 crore+? 3.48 crare and2011-12: 0.87 crore + 1.54 crore 2. Screening of general health, assessment of anaemia/nutritional status, visual acuity, hearing problems, dental checkup, common skin conditions, heart defects, physical disabilities, providing......

Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature......

2. The audit of expenditure by the Departments of the State Government is conducted under Section 13 of the Comptroller and Auditor General's Duties, Powers and Conditions of Service Act, 1971. 3. This Report presents the results of audit of expenditure of the Government of Rajasthan. The......

Appendix 2.1 (Refer paragraph 2.4.5; page 57) Statement showing unproductive expenditure and non-utilisation of central grant on seven Trauma Care Centres (? in crore) s. Name of trauma Budget Grants released Expenditure Expenditure Total Amount...

Chapter II Performance Audit relating to Government Companies 2. Performance Audit on Rajasthan Tourism Development _Corporation Limited_ Executive Summary Rajasthan Tourism Development The percentage of foreign tourists Corporation limited...

Financial assistance to the projects beyond ^ 10 crore and 4 crore respectively was to be approved by the SIDBI. The general superintendence, direction and management of affairs of the Corporation vests with the Board of Directors (BoD), consisting representatives from the State Government,......

Chapter I Overview of State Public Sector Undertakings Introduction_ 1.1 The Public Sector Undertakings (PSUs) occupy an important place in the State economy. The Government of Rajasthan (GoR) undertakes commercial activities through PSUs which are ...

Audit findings Commencement/completion of construction and commencement of production activities Rule 21 of Disposal Rules provides that as a general provision, an allottee would be required to have construction activities completed within a period of two years and production activities......

and Statutory Corporations and has been prepared for submission to the Government of Rajasthan under Section 19A of the Comptroller and AudiLor General’s (CAG) (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government......

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is unassessed, a of the Report of penalty of a sum not exceeding 10, or when Comptroller and twenty times of assessment exceeds 10, a Auditor General of sum not exceeding twenty times of such India for the year assessment is leviable. The assessment was 1986-87. The fixed at the time of......

(Paragraph 2.12.9) 2.12.1 Introduction The Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) empowered the Government to set up check posts or the erection of barriers or both at notified places in the State with a view to prevent or check evasion of tax. The TNGST Act also empowered 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 sales tax/value added tax, luxury tax, land......

involving X 149.13 crore. Some of the major findings are mentioned below: I General The total receipts of the State during 2009-10 was X 55,844.13 crore, comprising X 36,546.66 crore as tax revenue and X 5,027.05 crore as non-tax revenue. X 8,756.20 crore was received from the Government of......

2 1 US Dollar=? 54.7372 as on 17 December 2012. Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 committee constituted under the chairmanship of CS and the same committee had approved the submission of proposals and quotes by the interested......

Disbursement Budget Expendi-Budget Expendi-Budget Expendi-Budget Expendi-Budget Expendi-ture ture ture ture ture Revenue expenditure General Services 15859.39 15525.28 17465.85 18597.73 16434.11 16787.95 18818.97 18572.15 20093.58 20192.19 Social Services 7296.23 6217.13 8600.00......

Appendices (Referred to in paragraph 1.10, page 5) Details of performance audits/paragraphs of the Reports of the Comptroller and Auditor General of India for which departmental replies were not received up to 31 October 2014 Sr. Name of the Department 2009-10 2011-12 2012-13 Total......

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2014 Ml Government of Punjab......

significant results of the performance audit and compliance audit of the departments/autonomous bodies of Government of Punjab under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came to notice in the course......

(Paragraphs 2.1.13 & 2.1.14) Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 A performance audit of ‘Working of Printing and Stationery Department’ was conducted. Some major findings are mentioned below: Despite provision of funds, the......

Appendices Appendix 1.1 (Referred to in paragraph 1.1, page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50362 sq km Population 2. a. As per 2001 Census 2.44 crore b. 2010-2011 2.77 crore Density of......

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......

Report of the Comptroller and Auditor General of India on State Finances The Report has been laid on the table of the State Legislature Assembly on 22-07-2014 for the year 2012-13......

PREFACE 1. This Report has been prepared for submission to the Governor of Punjab under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit observations on matters arising from examination of the Finance Accounts and...

EXECUTIVE SUMMARY Background This Report on the finances of the Government of Punjab is brought out to assess the financial performance of the State during the year 2012-13 vis-a-vis the Budget Estimates and the targets set under the Fiscal...

Mention was made in paragraph 3.1.10 of the Report of the Comptroller and Auditor General of India (civil) for the year- ended March 2009, Government of Rajasthan regarding allotment of road works without ensuring availability of land free from dispute. Despite recommendation of the Public......

These delays led to cost overrun of the projects and consequently delaying the benefits to the general public. Instances of wrong calculation of benefit cost ratio to make the projects viable were also noticed. Non/less receipt of water in the dams despite sufficient rainfall indicated defective......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2012 Government of Rajasthan Report No. 3 of the year 2013 Report of the Comptroller......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Principal Accountant General (Economic and Revenue Sector Audit) and response of the Departments to the draft paragraphs. Highlights of audit observations included in......

Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 141.05 croie (NABARD loan of 112.49 crore and State share of 28.56 crore) to the Chief Engineer, PWD (B&R), Punjab (CE) who further released 140.49 crore2 to various divisions under his......

Disbursement Expendi-Expendi-Expendi-Expendi-Expendi-Budget ture Budget ture Budget ture Budget ture Budget ture Revenue expenditure General Services 13997.31 14032.13 15859.39 1552528 17465.85 18597.73 16434.11 16787.95 18818.97 18572.15 Social Services 6394.72 5482.68 729623......

4.1.4,4.1.5, 4.2.1,4.23, 4.2.4,4.2.5 2011-12 4.1.4.2.4.8, 08 08 (District 4.10, 5.1,5.7, Ludhiana) 5.8, 6.2 Total 06 33 39 Audit Report-Social, General und Economic Sectors (Non-PSUs) for the year ended 31 March 2013 Appendix 1.2 (Referred to in paragraph 1.10, page 6) Department-wise detail......

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) The Report has been laid on the table of the State......

The audit of expenditure by the Departments of the State Government is conducted under Section 13 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The cases mentioned in this Report are those, which came to notice in the course of test......

Overview This Report contains four performance audits on Water pollution in Punjab, Implementation of Indira Awaas Yojana, Remodelling/Construction of distributaries and minors and Working of Co-operation Department; and 16 paragraphs relating to...

2.3.7 Acknowledgement The office of the Principal Accountant General appreciates and acknowledges the support and co-operation of the Principal Chief Conservator of Forests-cum-Secretary, officers and staff of the Forest, Environment and Wild Life Management Department in providing necessary......

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 (C AG) on the request of the Governor of the State under Section 20(l)/20(2) of the Comptroller and Auditor General's (Duties,......

Other taxes on income and expenditure 2.00 4.88 (+) 2.88 144.00 8. Land revenue 3.82 4.61 (+) 0.79 20.68 Non-tax Revenue 9. Miscellaneous General Services 1,010.78 843.90 (-) 166.88 16.51 10. Power 150.00 79.70 (-) 70.30 48.87 11. Police 39.29 12.89 (-) 26.40 67.19 12. Road transport 23.75......

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, all the......

Executive Summary Executive Summary EXECUTIVE SUMMARY This Audit Report has been prepared in six chapters. Chapters I to V deal with Social, Economic, General, Public Sector Undertakings and Revenue Sectors, and Chapter VI deals with F oil ow up of Audi t ob servati on s. This Report contains 25......

Report of the Comptroller and Auditor General of India for the year ended March 2012 GOVERNMENT OF SIKKIM Report No. 1 of 2013 CONTENTS Paragraph Particulars Page no. Preface v Executive......

4. This Report is prepared in six chapters. Chapters I to V deal with Social, Economic, General, Public Sector Undertakings and Revenue Sectors, and Chapter VI deals with Follow up of Audit observations. 5. The cases mentioned in the Report are among those which came to notice in the......

The GPs were generally the appropriate authorities empowered to 'start' works and to allocate employment among persons who had applied for work. Audit noticed that the works were sanctioned by the DPC and communicated to GPs through BAC for commencement of work. It was noticed that......

Appendices Appendices Appendix 1.3.1 Statement showing important aspects to be covered by the State Employment Guarantee Schemes vis-a-vis actually incorporated (Reference: Paragraph 1.3.6.1.1; Page 9) SI Prescription in the Act Features in the...