Audit Reports

Department FC Forest Conservation FACAO Financial Advisor and Chief Accounts Officer FE Forest and Environment 80 Glossary of Abbreviations GA General Administration Gol Government of India GoO Government of Odisha GSB Granular Sub Base GED General Electrical Division GPH General Public......

Chapter 1 Introduction Chapter 1 Introduction Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Odisha relates to matters arising from Performance Audit of Construction and Maintenance of Government......

Report of the Comptroller and Auditor General of India Economic Sector for the year ended March 2013 The Report has been laid on the table of the State Legislature Assembly on 14-07-2014......

A clear cut bifurcation of industrial and domestic water, quantum drawn by industries cannot be generalised in percentage basis but may be decided on case to case basis. However, in absence of review/decision in those cases for over a long period, disputes were continuing and water rates......

Source: BPL - Planning Commission & NSSO data, Life Expectancy at Birth Office of the Registrar General of India, Ministry of Home Affairs and Economic Survey2009-10, Infant Mortality Rate SRS Bulletin (October2009), ''The level ofpoverty is being determined on different measures and the......

in submission of accounts In order to identity the institutions which attract Audit under Sections 14 and 15 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the Govemment/Heads of the Department are required to furnish to Audit every year......

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......

Accordingly, from the report year 2009 onwards, Comptroller and Auditor General of India had decided to bring out a separate volume titled “Report on State Finances”. The Report is the second in this endeavor. The Report Based on the audited accounts of the Government of Sikkim for the......

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

Chapter 1 Introduction Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Odisha relates to matters arising from Performance Audit of selected programmes and activities and......

Report of the Comptroller and Auditor General of India General and Social Sector The Report has been laid on the table of the State Legislature Assembly on 28-07-2014 for the year ended......

Plan Scheme Monitoring System CWSAP Comprehensive Water Security Action Plan DAM District Accounts Manager DBT Direct Benefit Transfer DG&IG Director General and Inspector General DHAP District Health Action Plan DHH District Headquarter Hospital DHM District Health Mission DLVMC District Level......

to patients; Indian Public Health Standards (IPHSs) regarding availability of quality infrastructure, medicos and paramedical staff; Orissa General Financial Rules (OGFR) and Orissa Treasury Codes (OTC), Orissa Public Works Division (OPWD) Code, Indian Standards (IS-12433 & 13808) issued......

Preface This Report on the audit of expenditure incurred by the Government of Odisha has been prepared for submission to the Governor under Article 151 of the Constitution. The Report covers significant matters arising out of the Compliance and...

Appendices Appendix 2.1.1 (Refer paragraph 2.1.2 at page 13) Extent of achievement against targets set under NRHM (Odisha) SI. No. Activity Timeline fixed Timeline fixed Achievement up under NRHM by the SHS in to 31 March 2013 frame work PIP...

CHAPTER - V GENERAL SECTOR Introduction This Chapter of the Audit report for the year ended 31 March 2013 deals with the findings on audit of the State......

of the Rural Development Department, Government of Nagaland (GON) was taken up which was incorporated in the Report of the Comptroller and Auditor General (CAG) for the year ended 31 March 2002, inter-alia covering Indira Awaas Yojana (IAY), The audit findings were discussed by the Public......

CHAPTER - TV REVENUE SECTOR 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Nagaland during the year 2012-13, the State’s......

Report of the Comptroller and Auditor General of India on Social, Economic, Revenue and General Sectors for the year ended 31 March 2013 The Report has been laid on the table of the......

6.3 Outstanding Inspection Reports The Accountant General (Audit), Nagaland conducts periodical inspection of the Government departments to test-check the transactions and verify the maintenance of important accounts and other records as prescribed in the rules and procedures. The......

copies of the draft audit paragraphs and draft performance audits were sent to the Secretary of the departments concerned by the Accountant General (Audit) with a request to furnish replies within six weeks. Replies were not received from the Secretaries of the Departments concerned in......

companies (as defined in Section 617 of Companies Act, 1956) are audited by Statutory Auditors, who are appointed by 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......

PREFACE 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution of India. 2. This Report presents the......

1.3.5 Acknowledgement The Accountant General (Audit), Nagaland gratefully acknowledges the co-operation extended by the officers of the Director Social Welfare, the Child Development Project Officers and the Anganwadi Workers in conduct of this audit. 1.3.6 Financial Position The......

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 transactions of Government departments and autonomous bodies and......

DC bills for this amount have not been submitted to the Accountant General (A&E) Punjab as of January 2012 even though during the exit conference (October 2011) the Financial Commissioner had directed the department to submit the DC bills to the Accountant General (A&E) Punjab. 81 Audit......

Hence, no research activities/projects had been undertaken in the GMCs. Only twenty articles of general nature were published by faculty members of GMCs in indexed medical journals during the period 2006-11. There was no provision in the rules to facilitate availment of special casual......

Intended No efforts were Department ICU 2009 2009 the store benefits not made by the (GMC, ventilator and given to department to Amritsar/ awaiting general issue the SGTB issuance public equipment. Hospital) due to mliastmeture problem 4 Gynaecology Laproscopic November November 18.21 Non Major......

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 provisions of Section 619 (2) of the Companies Act, 1956. These accounts are also subject to supplementary audit......

Subsequently, Company intimated (December 2008) GoO to pay consent fee as applicable towards transfer of leasehold land. GoO in General Administration (GA) Department while according (October 2009) permission for transfer of land, directed the Company to deposit 1.50 crore towards consent fee......

Chairman-cum-Managing-Director (CMD) is the Chief Executive of the Company who is assisted by two Directors, one Senior General Manager, two General Managers, two Deputy General Managers and seven Assistant General Managers for day to day work of the Company. Audit Objectives 2.1.4 Objectives......

TfNiifU Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2013 The Report has been laid on the table of the State Legislature Assembly......

PREFACE 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: Government Companies, Statutory Corporations, and Departmentally managed......

BHEP Balimela Hydro Electric Project 9. BoD Board of Directors 10. BOT Build, Operate and Transfer 11. CAG Comptroller and Auditor General of India 12. CAPEX Capital Expenditure 13. CCR Central Value Added Tax Credit Rules, 2004 14. CENVAT Central Value Added Tax 15. CERC Central Electricity......

Per capita income of the State stands at 49489 against the all India average of 68757. General data ^relating to the State is given in Appendix 1.1 Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognised final goods and services produced within the State in......

3.1 Delay in furnishing Utilisation Certificates Odisha General Financial Rule1 (OGFR) provides that for the grants in which conditions are attached to the utilisation of the grants, Utilisation Certificates (UCs) should be furnished by the grantee institutions in duplicate (in form......

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 Act and that the expenditure required to be charged under the......

Public Accounts committee A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of India relating to the appropriation accounts of the State, the 144 Audit Report (State Finances) for the year ended March 2013 Appendices......

The Report has been laid on the table of the State Legislature Assembly on 23-06-2014 rf*r*t* -n^n Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2013 Government of Odisha Report of the Comptroller and Auditor General of India on......

As of August 2013, accounts of 19 bodies/authorities were not received in the office of the Accountant General (G&SSA), Odisha, though entrustment of Audit of those bodies / authorities was made to the Comptroller and Auditor General of India. Delays were also noticed in submission of annual......

Besides the statutory audit, audit of these companies had also been taken up by the Comptroller and Auditor General of India (CAG) on the * 1 'As the State GDPfor2009-10is not available, figuresfor2008-09are retained provisionally. 1 Appendix 5.2 “Government Fruit Preservationfactory and......

OVtftVI-ELLI Overview OVERVIEW This Report contains 24 audit paragraphs (including four general paragraphs) and three performance reviews. There is a separate chapter on Integrated Audit of the Roads and Bridges Department. According to......

1.67 2.84 (+)117 (+)70.06 7 Land Revenue 3.45 2.71 (,-)0.74 (-021-45 B Non-tax revenue 8 Miscellaneous general services 30.00 41.90 (+)11.90 (+)39.67 9 Power 165.00 285.83 (1)120.83 (+073.23 10 Police 17.90 14.52 (-)3.38 (-) 18.88 11 Road transport 15.35 20.29 (l)4.94 (1)32.18 12 Forestry and......

Policy till date even after 35 years of 3Although there is one helicopter service which plies off and on between Gangtok and Bagdogra, its service is generally availed by the WIPs and patients in critical condition referred outside the State for medical treatment who can afford the cost. Hence its......

The matter was reported to the Department/Govemment (July 2010); their reply was awaited (October 2010). General CIVIL DEPARTMENTS 2.12 Outstanding Inspection Reports 1,583 paragraphs included in 665 Inspection Reports in respect of Civil Departments and 180 paragraphs included in 67 Inspection......

6. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

flmriDicts Appendices Appendix-1.1 Burden of subsidy to the State Government (Referred to in paragraph 1.2.23, Page 37) (InV Quantity RIP fixed Price per Rate Subsidy Differential Burden of Period lifted (in by GOI charged released cost to the...

Plan 238.02 (28.26) 294.20(33.00) 1 336.65(34.55) 1 419.79 1 517.73(37.50) I Non Plan 604.36 (71.74) 597.24(67.00) 637.62(65.45) 727.08 862.82(62.50) General Services (including interest payments) 259.52 (30.81) 287.27(32.23) 334.83(34.47) 388.06 446.15(32.32) Social Services 306.64 (36.40)......

in submission of Accounts In order to identify the Institutions which attract Audit under Sections 14 and 15 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act 1971, the Govemment/Heads of the departments are required to furnish to Audit every year......

Accordingly, from the report year 2009 onwards, Comptroller and Auditor General of India has decided to bring out a separate volume titled “Report on State Finances.” The Report Based on the audited accounts of the Government of Sikkim for the year ending March 2009, this Report......

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 provisions of the......

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

During the period 2000-01 to 2008-09, the compound annual growth rate of GSDP in Punjab was lower (10.48 per cent) than the average rate of the other general category States (12.54 percent). However, population growth in Punjab during this period has been lower than that of other general category......

The departmental officer drawing the grant-in-aid should be primarily responsible for certifying to the Accountant General where necessary, the fulfilment of the conditions attaching to the grant and furnish the certificate (Utilization Certificate) in such form and at such interval as may be......

The savings/excesses were intimated by the Accountant General (Accounts and Entitlement), Punjab to the Controlling Officers requesting them to furnish reasons for the significant variations, but the same were not furnished (October 2010). 2.2 Financial Accountability and Budget Management......

as a proportion of GSDP and development expenditure as a percentage of aggregate expenditure was much lower in Punjab in comparison to the other general category States. Therefore, Government needs to improve the allocation for Development activities. Low return on investment: As of March......