Audit Reports

Chapter-6 General Services 6.1 Police Service The District is divided into three Police Districts viz Police Commissioner Ludhiana, Police District Khanna and......

Chapter-1 Executive Summary 1.1 General Profile of the District The Planning Commission, Government of India, has been according considerable importance to a district-centric......

Chapter-1 Executive Summary 1.1 General Profile of the District The Planning Commission, Government of India, has been according considerable importance to a district-centric......

The Report of the Comptroller and Auditor General of India on District Ludhiana for the year ended 31 March 2012 Government of Punjab Report No. 4 of the year 2013 Table of contents......

Preface 1 This Report of the Comptroller and Auditor General of India contains the results of district centric Audit of Ludhiana district in Punjab. The Report has been prepared for submission to the......

Introduction 1 General Profile of the District Ludhiana is located on the latitude 30.55° North and longitude 75.54° East, in the State of Punjab in northern......

5.3 Irregular opening of bank accounts As per general guidelines on accounting system of the DRDA, principle of one bank account for each scheme must be followed by the DRDA. Second bank account for the same scheme could only be opened with the approval of the State Secretary (RD). Multiplicity......

Chapter-3 District Planning and Financial Management 3.1 District Planning Committee and District Plan The 74th amendment to the Constitution mandated the establishment of District Planning Committees (DPC) for consolidating the plans prepared by...

Rest 22 per cent rainfall is received during non-monsoon period in the wake of western disturbances and thunder storms. Generally rainfall in the district increases from southwest to northeast. Cropping pattern The weather conditions in the district being sub tropical , multiple cropping......

Glossary of Abbreviations Abbreviations Expanded form AA Administrative Approval AAP Annual Action Plan ARWSP Accelerated Rural Water Supply Programme BDPO Block Development and Panchayat Officer BPEO Block Primary Education officer BPL Below...

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules stipulates that for grants released during a year for specific purposes, Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees within 12 months of the closure of......

capita income of the UT (source: Directorate of Economics and Statistics, Puducherry) stands at 1,32,723 against the country average of 78,177. General data relating to the Union Territory is given in Appendix 1.1 Gross State Domestic Product Gross State Domestic Product (GSDP) is the market......

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......

Report of the Comptroller and Auditor General of India on Union Territory Finances for the year ended March 2013 Government of the Union Territory of Puducherry TABLE OF CONTENTS......

The reply is hypothetical and not acceptable as the agreed rates were inclusive of all duties and taxes and as per clause 14.1 of the General Conditions of Contract, the contractors were to pay all taxes, duties and fees required to be paid by them under the contracts. MUNICIPAL ADMINISTRATION......

Details of the suppliers to whom Amount of advance advances paid in ' 01/05-06/AATIS 2,95,698 Director General of Supplies and Disposals (DGSD) 12/05-06/JG DGSD 49,61,533 03/03-04 Electronics Corporation of Tamil 25,412 Nadu (ELCOT) 01/03-04 ELCOT 4,35,331 01/03-04/JS ELCOT 22,33,356......

3.1.12.3 Response to Audit The Principal Accountant General (Civil Audit) conducts audit of the Public Works Department (Buildings) and its subordinate offices and the irregularities are reported through Inspection Reports (IRs). There were 279 paragraphs included in 90 IRs pending as of July......

duty and Registration fees) for the year ended 31 March 2011 Glossary of abbreviations AC - Additional Collector (Stamps) AIG - Additional Inspector General BE - Budget Estimates DIC - District Industries Centre DIG - Deputy Inspector General DLC - District Level Committee DLR - Deputy Legal......

The audit of stamp duty and registration fees receipts of the State Government is conducted under Section 16 of the Comptroller & Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of the Performance Audit on the "Levy and Collection of......

shall 2,30,41,157 numbers of be calculated on the value of such stock or shares for 23.04 crore to security according to the average price or the general public and value thereof on the day of the date of the institutional buyers as per instrument. Article 18 of the schedule to the details......

Internal control mechanism was weak as evident from inadequate inspections and internal audit. (SUMAN SAXENA) Principal Accountant General JAIPUR (Economic & Revenue Sector Audit), Rajasthan The Countersigned (VIINOD RAI) NEW DELHI Comptroller and Auditor General of India The 59......

Report of the Comptroller and Auditor General of India on Levy and Collection of Stamp Duty and Registration Fees for the year ended March 2011 Government of Rajasthan Report no. 6 of......

of instrument of transfer of lease by way of assignment During scrutiny of the As per circular issued (8/2004) by the Inspector records of three SR General of Registration and Stamps, Ajmer, offices13 for the years documents executed as supplementary documents 2007-08 to 2010-11, inter alia on......

and cent) or a part thereof, of the face value of the issued 2,30,41,157 shares, scrip or stock shares having face v---S value of 23.04 crore to general public, institutional buyers etc. during February 2007 to July 2008. Information on whether Stamp Duty was paid by these companies was......

The Additional Inspector General (AIG) is the ex-officio Superintendent, Stamps at Headquarters. There are 34 treasuries1 in the State which deal with procurement, storage, sale and issue of stamps. The entire process of collections of stamp duty which involves forecasting, indenting, receiving,......

The available Warders were not deployed in proportion to the number of inmates in the jails Audit Report-Sodal, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 and the only Jail Training School available for capacity building lacked basic infrastructure. (Paragraph......

3.1.3, 02 17 19 3.1.4, 3.1.5, 3.1.6, 3.1.7, 3.1.8, 3.1.9, 3.1.10,3.2.1,3.2.2, 3.2.3, 3.2.4, 3.2.5, 3.3.1, 3.3.2 Total 04 28 32 Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 Appendix-1.2 (Referred in Paragraph 1.11, page 10) List of Paragraphs and......

4 Fazilka, Ferozepur, Kapurthala, Moga, Muktsar and Tam Taran. Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 3.1.3 Financial Management As per para 4, 5 and 10 of the guidelines, the balance as on 31 March 2010 in the CRF would be transferred to......

and 35 autonomous bodies (28 State and seven Central) in the State under the audit jurisdiction of the four sectors of the office of the Accountant General (Audit), Punjab. Besides, audit of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) was entrusted to this office in October......

2 46.96 crore + 28.38 crore + 48.26 crore =? 123.60 crore. Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 instructions to bidders that the lump sum bid price quoted by the bidder for work was subject to adjustment during the performance of the......

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 2012 Government of Punjab......

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

Results of Audit In 2010-11 we test checked the records of the conducted by us in Mines, Geology and Petroleum, Colonisation, 2010-11 General Administration, and Public Works Department and found non/short recovery of revenue amounting to 1,150.61 crore in 3,842 cases. The Mines,......

We forwarded the details of the declaration forms against which exemptions/concessions were granted to the concerned State Accountants General’s offices for verification. The Accountants General verified the details from their State’s Commercial Taxes Offices records. On receipt of the......

of vehicles and licenses and National registers and central servers were put in place towards achievement of above stated objectives; reliable general and security controls were put in place to ensure data security and audit trail besides back up of data for loss/ crash of systems and to......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 REPORT NO. 3 REVENUE RECEIPTS GOVERNMENT OF RAJASTHAN REPORT OF THE COMPTROLLER AND AUDITOR......

total 588.18 crore. Some of the significant audit findings are mentioned below: General The total revenue receipts of the Government of Rajasthan during 2010-11 were 45,928.20 crore as against 35,385.01 crore for the year 2009-10. The revenue raised by the Government amounted to ?......

fee and contract money were deposited late in the Government Accounts with delay ranging from two to 140 days, in contravention of Rule 5 & 7 of General Financial and Accounts Rules. (Paragraph 5.5.20) In absence of any records of internal inspections at the Excise Commissioner's office......

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......

Central Motor Vehicles Rules, 1989 CST Central Sales Tax CTO Commercial Taxes Officer DC Deputy Commissioner DEO District Excise Office DGMS Director General of Mines Safety DLC District Level Committee DMG Director, Mines and Geology, Rajasthan, Jaipur DTO District Transport Office EC Excise......

6 252nd Report of 2007-08 17.3.2008 Mines 2002-03 10 7 255th Report of 2007-08 17.3.2008 Land Revenue 2003-04 02 8 268th Report of 2008-09 15.7.2008 General 2002-03 05 Administration 9 270th Report of 2008-09 15.7.2008 Registration and 2004-05 04 Stamps 10 51st Report of 2010-11 31.8.2010 Public......

(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 2007-08, 556 UCs......

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 authorization given under the Appropriation Act and whether the expenditure required to be charged under the......

42,975 (36) 53,590 (37) Plan 3,904(13) 5,382(17) 7.201 (19) 8,297(19) 10.538 (20) Non Plan 25,251 (87) 26,627 (83) 31,064(81) 34,678(81) 43,052(80) General Services (including interest payments) 12,058 12,891 14,995 16,129 18,578 Social Services 9,683 11,316 13,026 15,726 21,371 Economic......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General’s Audit Reports have been commenting upon the Government’s finances for over three years since the FRBM legislation. Since these comments formed part of the Civil Audit Reports, it was felt......

Appendices Appendices Appendix 1.1: Part A State Profile (Reference: Page 1) A. General Data Sl. Particulars Figures No 1 Area 7,096 sq. km Population 2 a. As per 2001 Census 5.40 lakh b. As per 2011 Census 6.07 lakh 3 a.......

Affairs and Heritage Audit Report on State Finances for the year ended 31 March 2012 Department (CHD), Government of Sikkim, Gangtok, laid down the general guidelines in respect of grants-in-aid and stipulated that Utilisation Certificates (UCs) should be submitted within three months from the......

2.1.2 Audit of appropriation by the Comptroller and Auditor General (CAG) 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......

Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2012 GOVERNMENT OF SIKKIM CONTENTS Paragraph Page Preface iii Executive Summary v......

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

on power sector 2.1.4 A comprehensive review on "Transmission and Distribution Losses" was included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Rajasthan for the year ended 31 March 2006. The Report was discussed by COPU in June and August 2008.......

This deficiency was commented in the Report of the Comptroller and Auditor General of India (Commercial) Government of Rajasthan for the year ended 31 March 2006. The matter was discussed (15 May 2008) in Committee on Public Undertakings where the Company supplemented its earlier reply......

Information, 32 Raj COMP Info Services Limited Technology & 27-Oct-2010 5.00 - - 5.00 - - - - - 27 Communication Rajasthan Civil Aviation Corporation General 0.01:1 33 Administrative 20~Dec~2006 1.87 - - 1.87 - - 0.01 0.01 15 Limited and Civil (0.005:1) Aviation 34 Rajasthan Mission on Skill and......

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......

125 - 128 under section 32-G Rajasthan State Road Transport Corporation Loss of revenue due to incorrect interpretation of 3.13 128 - 129 directions General Paragraph Follow up action on Audit Reports 3.14 130 - 131 iii Audit Report No. 4 for the year ended 31 March 2011 Annexures Annexure......

Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

2.1.3 Mission structure The NHM has a three layered structure, viz. at Central level - General Council (GC) and National Level Executive Committee (NLEC), at State Level - State Level Executive Committee (SLEC) and at District level - District Mission Committee. GC8 is the policy formulation......

The CAD Programme was reviewed and commented in earlier Audit Reports (Civil) of Comptroller and Auditor General of India for the year ended March 1983, 1991 and 1998 of Government of Rajasthan. The Department is the incharge of CAD works of Indira Gandhi Nahar Project (IGNP) and Chambal Project......

this Report 1.1 1 Profile of Audit Entity 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the office of the Principal 1.4 3 Accountant General (Civil Audit), Rajasthan Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Response of the Departments to......