Audit Reports

CHAPTER I INTRODUCTION CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of the Union Territory of Puducherry relates to matters arising from Performance Audit of selected programmes......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by 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. These accounts are also subject to supplementary audit......

Audit Report for the year ended 31 March 2014 Glossary of abbreviations AAY Antyodaya Anna Yojana AED Additional Excise Duty AG Accountant General APL Above Poverty Line ATN Action Taken Notes BPL Below Poverty Line C&AG Comptroller and Auditor General of India CIP Central Issue Price......

significant results of the performance audit and compliance audit of the Departments of the Government of Union Territory of Puducherry under the General, Social and Economic (including revenue) services including Departments of Adi-dravidar Welfare, Agriculture, Civil Supplies and Consumer......

Report of the Comptroller and Auditor General of India for the year ended March 2014 Government of the Union Territory of Puducherry Report No. 1 of 2015 TABLE OF CONTENTS Reference......

to identification of beneficiaries Provisions of PDS (Control) Order, 2001 Orders of UT Government for streamlining PDS from time to time > General Financial Rules 2.1.5 Audit scope and coverage The Performance Audit was conducted (March-August 2014) covering the period from 2009-14 by......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 Government of Rajasthan Report No. 2 of the year 2013 Report of the Comptroller......

The determination of policy, monitoring and control at the Government level is done by the Secretary, Finance (Revenue) Department, The Inspector General, Registration and Stamps is the head of the Registration and Stamp Department. He is assisted by an Additional Inspector General in......

NON TAX RECEIPTS 7.1 Introduction_ Non-tax revenue of the State Government mainly comprises receipts from interest, mines and minerals, miscellaneous general services, water resources, public works, police, medical and health, forestry and wildlife. The total revenue and non-tax revenue raised by......

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 taxes on sales, trade etc., taxes on motor......

by the Government for implementation of the Act. Statutory levy as mentioned in Section 2(36) of the Act is of general nature whereas the cess is levied for specific purpose. Therefore, there is no contradiction in the provision of Section 2(36) of RVAT Act, 2003 with th e provision of......

not realised During test-check of the Under Section 4 and 4B of the RMVT registration records, tax ledgers Act, 1951 and rules made thereunder, and general index registers of motor vehicle tax and special road tax eight Regional Transport Offices are to be levied and collected on all (RTOs) and......

Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended 31 March 2012 Government of Rajasthan Report No. 1 of the year 2013 http......

3. The Report covers significant matters arising out of the compliance and performance audits of General and Social Sector Departments including Autonomous Bodies. The Reports containing the observations arising out of audit of Statutory Corporations, Boards and Government Companies, Economic......

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Appendix 2.1 (Refer paragraph 2.1.7.3; page 21) Statement showing position of pending encroachment cases in test checked divisions as of March 2012 S.No Name of division No. of cases Area involved (in hectare) Period of pendency Upto one year One...

Limited 1997 11 Sector wise Total 408.43 1.25 13.66 423.34 257.76 - 86.40 344.16 0.81:1 2,530 (0.67:1) 97 Audit Report no.2 of 2614 on PSUs (Social, General and Economic Sectors) SI. Sector & Name of the Name of the Month and Paid-up Capital1 Loans2 outstanding at the close of 2012-13 Debt equity......

The matter was reported to the Government (June 2013), their reply was awaited (November 2013). 71 Audit Report no. 2 of 2014 on PSUs (Social, General and Economic Sectors) 3.2 Extra expenditure on the procurement of energy meters Non conducting of tamper test of sample meters adhering to......

1.5 The accounts of the State Government companies are audited by the statutory auditors, appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956, in addition to supplementary audit conducted by CAG as per the......

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

and Statutory corporations and has been prepared for submission to the Government of Punjab under Section 19A of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. The results of audit relating to departmentally......

All four accounts of IX Audit Report no.2 of 2014 on PSUs (Social, General and Economic Sectors) Statutory corporations finalised during October 2012 to 30 September 2013 received qualified certificates. The Reports of the statutory auditors on internal control of the companies indicated......

of a thermal unit, three gas power stations and implementation of two hydro projects were included in the Report of the Comptroller and Auditor General of India for the year 2000-01, 2002-03, 2005-06 and 2007-08 (Commercial), Government of Tamil Nadu respectively. These reviews except the......

The Company undertakes maintenance of the industrial complexes as per the terms of agreement with the industrial units and is entitled to recover general maintenance charges. The maintenance expenditure is initially incurred by the Company and subsequently recovered from the allottees on pro......

PREFACE Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG) fall under the following categories: Government companies, Statutory corporations, and Departmentally managed......

Accounts Comments and Internal Audit 1.29 Fifty five working companies forwarded their 59 accounts to Principal Accountant General during 2009-10. Of these, 53 accounts of 49 companies were selected for supplementary audit. The audit reports of statutory auditors and the sole/supplementary audit......

Expenditure (a) Fixed cost (i) Employees cost 1,900.09 2,160.57 2,370.17 2,909.16 3,376.57 (ii) Administrative and General expenses 199.93 205.91 242.33 224.80 253.67 (iii) Depreciation 1,187.12 632.31 681.80 775.48 828.08 (iv) Interest and finance charges 1,132.85 1,204.23 1,586.96 2,276.24......

(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......

description of transmission process_ 2.1.7 Transmission of electricity is defined as bulk transfer of power over long distances at high voltages, generally at 132 KV and above. Electric power generated at relatively low voltages in power plants is stepped up to high voltage power before it is......

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

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2012 No. 2 (PUBLIC SECTOR UNDERTAKINGS) GOVERNMENT OF RAJASTHAN http://www.cag. gov. in TABLE OF......

33 RajCOMP Info Services Limited Information, Technology & 27-Oct-2010 5.00 - - 5.00 - - - - - 27 Communicat ion 34 Rajasthan Civil Aviation General Corporation Limited Administrati 20-Dec-2006 1.87 - - 1.87 - - - - (0.01:1) 15 ve and Civil Aviation 35 Rajasthan Medical Services Medical,......

In accordance with the MoU, the PSFDC rented out office accommodation in these towers to the State Government Departments through General Administration Department (GAD) being tenant for all administrative, financial and legal purposes. It was decided (October 2010) that the Finance Department......

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 taxes on sales, trade/value added tax, taxes on......

Report of the Comptroller and Auditor General of India on Revenue Sector The Report has been laid on the table of the State Legislature Assembly on 22-07-2014 for the year ended 31st......

involving f 91.05 crore. 1 General The total receipts of the State Government for the year 2012-13 were f 32,051.15 crore. The Government raised f 25,216.77 crore, comprising tax revenue off 22,587.56 crore and non-tax revenue off 2,629.21 crore. The State Government received f 4,058.81 crore as......

To avail the benefit of exemptions/deferment, the unit has to obtain eligibility certificate (EC) from General Manager of District Industries Centre (DIC) specifying the category of unit, kind of goods to be manufactured, investment in fixed capital assets, quantum of benefit and period of......

CHAPTER-3 Stamp Duty 3.1 Tax administration The State Government exercises control over the Registration of instruments through the Inspector General of Registration, who is assisted by the Deputy Commissioner (Collector), Tehsildars and Naib-Tehsildars acting as Registrars, Sub-Registrars......

CHAPTER-4 Taxes on Vehicles, Goods and Passengers 4.1 Tax administration The overall charge of the Transport Department vests with the State Transport Commissioner (STC), Punjab, Chandigarh. There are 22 districts each headed by a District...

Annexure- "A" Audit Plan for the year 2012-13 (Para 1.10) SI. No. Category/Nature of receipt Total number No. of Units planned of auditable and audited during the units year 1. AETC VAT Audit and Refund (including 26 26 contingency) 2 Information...

2.1.2 Audit of appropriation by the Comptroller and Auditor General of India 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 provision of the......

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

The Comptroller and Auditor General (C&AG) has been commenting upon the Government’s finances for over five years since the FRBM legislation and has published five Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State......

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

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012 Government of Rajasthan Report No. 1 of the year 2012 http ://www.cag.gov .in......

State Government's compliance with various financial rules, procedures and directives in the departments relating to Social, Economic, Revenue and General Sectors dining the current year. Audit Report (State Finances) for the year ended 31 March 2012......

ensure proper accounting of these funds and the updated information should be validated by the State Government as well as the Principal Accountant General. A review of release and utilisation of grants recommended by XIII-FC by some Departments revealed non-utilisation of grant of 265 crore......

During the period (2001-11), its population has grown by 21.44 per cent against 17.56 per cent in General Category States and consequently the per capita income growth (10.53 per cent) in Rajasthan has also gone down as compared to General Category States (11.32 per cent) (Appendix 1.1). In......

3.1 Delay in furnishing Utilisation Certificates General Financial and Accounts Rules provide 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......

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

of interest 69 3.11 Reconciliation of Receipt and Expenditure 70 3.12 Outstanding balance under major Suspense accounts 70 3.13 Non-revision of General Financial and Accounts Rules 72 3.14 Conclusion and Recommendation 72 Contents Appendices Appendix 1.1 State Profile 75 Appendix 1.2 Part-A......

ensure proper accounting of these funds and the updated information should be validated by the State Government as well as the Principal Accountant General. A review of release and utilization of grants recommended by XITT-FC by some department revealed that non-finalisation of action/work plan......