Audit Reports

The matter was referred to the Government (January 2012): their reply was awaited (December 2012). General 4.15 Follow-up Action on Audit Reports Explanatory Notes Outstanding 4.15.1 The Audit Reports of the Comptroller and Auditor General of India represent the culmination of the process......

gvr. puH4y Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) For the year ended 31 March 2012 Government of Punjab Report......

PREFACE 1. 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: (a) Government companies, (b) Statutory corporations, and (c) Departmentally managed......

1956) are audited by the Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the prov isions of Section 619(2) of the Companies Act. 1956. These accounts are also subject to supplementary audit conducted by CAG as per the provisions of Section......

Annexure - 1 (Referred to in paragraph 1.7) Statement showing particulars of up to date paid-up capital, loans outstanding and manpower as on 31 March 2012 in respect of Government companies and Statutory corporations (Figures in column 5 (a) to...

Chapter-3 Thematic Audit Punjab State Power Corporation Limited 3.1 Loss due to non- installation of lightning arrestors Failure of the Company to review its injudicious decision of discarding the installation of lightning arrestors on distribution ...

Non-Plan Plan Total Revenue 30,780.62 33,468.85 Revenue 29,127.64 28,524.99 5,770.61 34,295.60 Receipts expenditure Tax Revenue 13,274.73 14,943.50 General services 10,922.27 12,840.06 109.83 12,949.89 Non-tax Revenue 4,053.93 3,888.46 Social services 10,200.02 11,375.92 2,676.95 14,052.87 Share......

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

Reminders were issued regularly to each department by the Principal Accountant General (Accounts and Entitlement) throughout the year 2008-09 to furnish reasons for excesses/savings. Out of 710 sub-heads, explanations for variation were notreceived (August2009) in respect of 190......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General's civil audit reports step in to fill this gap. C&AG's reports have been commenting upon the Government's finances for over three years since the FRBM legislation and have published three......

6.5.4 Non-recovery of revenue due to non-posting of demand in the DCR_ Rule 278 of General Financial and Accounts Rules envisaged that all Government dues should be assessed, accounted and recovered. Test check of the records of the Assistant Mining Engineer, Jalore revealed (August 2008) that......

involving Rs. 392.71 crore. Some of the significant audit findings are mentioned below: I. General The total revenue receipts of the Government of Rajasthan during 2008-09 were Rs. 33,468.85 crore as against Rs. 30,780.62 crore for the year 2007-08. The revenue raised by the Government amounted......

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......

The commodities for which no specific tax rate had been prescribed, are to be taxed at the general rate of tax as prescribed in these notifications. Further interest under section 58 of the RST Act, 1994 is also leviable for default in making payment of tax. Test check of the assessment......

property shall be determined on the basis of the rates recommended by the District Level Committee (DLC) or the rates approved by the Inspector General of Stamps, whichever is higher. Registration fee is also to be charged at the rate of one per cent of the value or consideration subject to......

Similar observations were also included as paragraph nos. 6.2.16. 5.3 and 6.2 in the Reports of the Comptroller and Auditor General of India (Revenue Receipts). Government of Rajasthan for the year 2005-06. 2006-07 and 2007-08 respectively. The matter was reported to the Government between......

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......

5.3 Analysis of collection The break-up of total collection at the pre-assessment stage and after regular assessment under the Pondicherry General Sales Tax Act and Puducherry Value Added Tax Act for the year 2011-12 and the corresponding figures for the preceding two years as furnished by......

Training Institutes (ITIs) in the UT was taken up to assess whether the ITIs were managed efficiently as per the norms laid down by the Director General of Employment and Training, Government of India. The Performance Audit disclosed the following: Against nine ITIs proposed to be opened......

Though the gap in performance between the students belonging to scheduled castes and the general category students reduced over the years at the Secondary school level, the gap between them remained static at about 16 per cent at the Higher Secondary level. Shortfalls were noticed in......

CSA Coal Supply Agreement CSS Centalised Sponsored Scheme CST Central Sales Tax CTD Cold Twisted Bars CTS Craftsmen Training Scheme DGE&T Director General of Employment and Training DHTE Directorate of Higher and Technical Education DIET District Institute of Education and Training DISE......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Government of the Union Territory of Puducherry Report No. 1 of 2013 TABLE OF CONTENTS Reference......

The General Financial Rules (GFR) stipulate that release of funds should be made only on the basis of viable and specific schemes drawn up in sufficient details by the grantee organisation. As per the Rule 212 of GFR, the utilization certificate for non-recurring grant should be submitted......

Board incurred avoidable expenditure of Rs 30.56 lakh on rectification of flood damages due to non-inclusion of a risk insurance clause._ As per the general conditions of civil contracts laid down in the Tamil Nadu Building Practice Manual of the Public Works Department, a contractor is required......

Fish are generally categorised under four grades, i.e. I, II, III and IV. Prawns etc are classified as special grade. 110 Chapter III --- Integrated Audit Government instructed (June 2007) the Department to form a Committee to assess the present value of assets so as to fix the rent.......

Chapter - VII: General Services ' CHAPTER - VII General Services 7.1 E-Governance The Information Technology (IT) revolution has catalysed growth and innovation......

Report of the Comptroller and Auditor General of India Impact of Implementation of Developmental Schemes in South District Government of Sikkim Report No. 3 of the year 2010-11 CONTENTS......

PREFACE 1. This Report of the Comptroller and Auditor General of India contains the results of district centric audit of South district of the State of Sikkim. The Report has been prepared for......

relating to Creation of roads and other infrastructure, Employment generation, Energy and power, Tourism and Agriculture and allied services and general sector programmes relating to use of Information Technology to provide better public services, Policing and Provision of basic civic......

programmes / schemes were initiated by the State and the Central Governments with an aim to bring about upliftment of the standard of living of the general people involving various departments of the State Government including Panchayati Raj Institutions (PRIs). These developmental programmes......

(L. Angam Chand Singh) Gangtok Principal Accountant General (Audit), The Sikkim, Gangtok Countersigned New Delhi (Vinod Rai) The Comptroller and Auditor General of India......

Chapter -1: Introduction CHAPTER -1 Introduction 1.1 General Profile of the District South district is one of the four districts of Sikkim. It is situated in the middle south part of the State and is......

The matter relating to irregular grant of MAs was mentioned in Comptroller and Auditor General’s Audit Reports for the years 1997-98 and 2001-02. The Public Accounts Committee (PAC) also recommended (February 2005) that the grant of MAs should be discouraged completely in future. Audit......

Appendices Appendix 1.1 (Referred to in profile of Punjab, page 1) Profile of Punjab A. General Data S. No. I Particulars Figures B. Financial Data Sr. No. Particulars Figures (In per cent) CAGR 2002-03 to 2010-11 2002-03 to 2011-12......

Besides, five out of the 30 re-appropriation orders for 216.53 crore were found inappropriate and hence had to be ignored by the Accountant General (A&E), Punjab {Appendix 2.4). During 2011-12, under 42 cases out of 48 cases {Appendix 2.5, excluding Sr. No. 7, 8, 9, 15, 31 and 48,),......

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 for the year 2011-12 Government of Punjab Report No. 1 of the year 2012 Table of contents TABLE OF CONTENTS......

Earlier (i.e. upto report year 2008), comments of the Comptroller and Auditor General of India on the Government’s finances formed part of the Audit Report (Civil). It was felt that the audit findings on State finances remained camouflaged in the large body of audit findings on compliance......

State Government’s compliance with various financial rules, procedures and directives in the departments relating to Social, Economic, Revenue and General Sectors during the current year.......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government Companies. (ii) Statutory Corporations, and (iii) Departmentally managed......

Financial Advisor. General Managers, Chief Production Managers and Chief Managers. The Corporation has 48 Depots, three Central Workshops and a tyre retreading plant. The bus body building is carried out through external agencies. 3.1.3 The Corporation had a fleet strength of 4.875 buses as on......

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......

failure to improve the productivity in consumption of coal, ineffective contract and financial management, lack of energy audit etc., apart from general rise in price of fuel and freight as discussed in detail in paragraphs 2.1.9 to 2.1.13, 2.1.15 to 2.1.18, 2.1.22 to 2.1.23 and 2.1.28 to......

2.45 lakh leaving a deficit of Rs. 1 1.85 lakh. The unit has not taken any action to recover deficit amount. 3. Unit-Deputy General Manager (Rural). Bhilwara (Period 2000-02) Para No. 1 Part-II-B 2002-03 112.20 The management stated (February 2009) that action to recover its dues under The......

of Government companies and Statutory corporations Audit of Government companies is Government which was not as per governed by Section 619 of the Generally Accepted Accounting Companies Act, 1956. The accounts of Principles (GAAP) prevailing in the Government companies are audited by country.......

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 compliance audit of the transactions of the Civil and Works Departments of the Government of......

development, preservation of museums and monuments, publication and communication through mass media of art and sculpture for the use of general public. The Ministry of Tourism and Culture. Government of India (Gol). under Centrally Sponsored Schemes3 (CSS) and GoR allocate funds for......

Internal Controls are the processes that are put in place by the management of an organisation which would provide reasonable assurance that its general objectives are achieved An evaluation of Internal Controls in the Forest Department in Ra jasthan was undertaken to examine whether proper......

8. Advisory Board Board is to comprise following members (i) The Minister of Department (ii) The Deputy Minister of Department (iii) Director General of Archaeology in India or his nominee (iv) Secretary to the Department or his nominee (v) Chief Engineer, PWD, Rajasthan (vi) Not more than two......

Per Capita Income has been calculated on the basis of current year’s GSDP with respect to the population during 2009-10 projected by the Registrar General and Census Commissioner, Ministry of Home Affairs, Government of India. Audit Report on State Finances for the year ended 31 March 2010......

3.1 Utilisation Certificates Rule 151 (1) of General Financial Rules provides that Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts and Entitlement) within......

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.......

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