Audit Reports

1.2 Audited Entity Profile The Principal Accountant General (Economic & Revenue Sector Audit), Gujarat conducts audit of the expenditure under the Economic Services incurred by nine departments in the State at the Secretariat level and 53 autonomous bodies. The departments are headed by......

As a result, the actual requirement of power could not be assessed and losses on account of non maintenance of minimum PF could not be prevented. In fact, considering the actual power demand registered during the period December 2005 to March 2012, the maximum CD of 650 KVA was sufficient to......

2.2.5 Acknowledgement Indian Audit and Accounts Department acknowledges the co-operation of the Commercial Taxes Department in providing necessary information and records for audit. Entry conference was held in April and June 2009 with the Secretary-cum-Commissioner. Commercial Taxes......

for: (i) payment of motor vehicles tax by the owner of vehicles at the prescribed rate; (it) timely deposit of collected revenue into the Government account: (Hi) payment of registration fee at prescribed rate; and (iv) payment of authorization fee and composite fee for vehicles covered under......

In case of violation of the terms and conditions of licence, bank guarantee is to be invoked and the amount remitted to the Government account. Test check of records of Sahebganj-cum-Pakur excise district in June 2008 indicated that retail excise shops of both Groups (I & II) were settled with a......

1 Adjustment entry of Rs. 1 lakh. For details, please see Statement No. 11 - Detailed accounts of revenue by minor heads in the Finance Accounts of the Government for the year 2008-09. Figures under the major heads 0020 - Corporation tax, 0021 - Taxes on income other than corporation tax, 0028......

to be met during the period 2005-2012 are as follows: y\ucfil Import i( 'ivif) for the year ended 31 ^\arcfi 2009 provide accessible, affordable, accountable, effective and reliable health care facilities in the rural areas, especially to the poor and vulnerable sections of the society; >......

32-Scheduled Caste Sub-Plan (Forest) and Demand No. 15-Backward Area Sub-Plan (Forest) under six major heads of account, namely 2402-Soil and water Conservation, 2406-Forestry and Wild Life, 2415-Agriculture Research and Education, 2059-Public Works, 4216-Flousing and 4406-Capital Outlay......

Department retained revenues received from sale of departmental property and refund of Government funds aggregating Rs 3.93 crore outside Government account. (Paragraph 2.11) Improper planning and identification of schools for construction of kitchen shed-cum-stores under Mid-day-Meal scheme by......

(Paragraphs: 1.1.7) State Implementing Society (SIS) of SSA had retained funds and parked it in Saving Bank Accounts during 2006-11. 32 to 72 per cent of funds were released by SIS to implementing agencies at the fag end offinancial years. (Paragraph: 1.1.10.2) At the State level 3256......

The matter was referred to Govemment/Department in July 2011. In reply the Financial Advisor and Chief Accounts Officer, Public Works Department stated that the Department had already initiated action against the said contractor by way of withholding payments lying in his......

Though implementation of Pradhan Mantri Gramin Sadak Yogna (PMGSY) is under the Public Works Department (PWD), as the funding pattern, accounting methodology, tendering and other aspects of the programme are different and are being looked after by a separate wing (J&K Rural Road Development......

Appendices Appendix-1.1 (Reference: Paragraph: 1.2.9.4; Page: 46 ) Economic loss to beneficiaries due to delay in completion of projects Name of the Time period Year of Targeted Year of Delay Net profit Net Economic Total (' in project in which the ...

Copies of draft paragraphs and reviews were sent to the concerned Commissioner/Secretary of the Department concerned by the Principal Accountant General with a request to furnish replies within six weeks. However, in respect of 16 draft paragraphs and five performance reviews included in the......

Appendices Appendix -1.1 (Reference: Page: 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund......

EXECUTIVE SUMMAR Y The period of Twelfth Finance The Report Commission (TFC), is over and the State Based on the audited accounts of the of Jammu and Kashmir did well in Government of Jammu and Kashmir for introducing Fiscal responsibility and the year ending March......

Chapter-II: Financial Management and Budgetary Control CHAPTER - II: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

It was however, seen that 8.61 crore only had been released to meet the requirement on this account. Out of the funds released, the department utilised only? 7.11 core. The non-utilisation of complete funds released as cooking cost was bound to effect on the quality of cooked food to be......

Taxes and Duties on Electricity: Decrease under taxes and duties on electricity was due to collection of less receipts on account of taxes on consumption and sale of electricity than that assessed. Taxes on vehicles: Increase was mainly due to collection of more receipts under State......

(Paragraph: 1.1.9.1) The accountal of the excess vegetable seed costing f 93 lakh procured and issued to the subordinate offices was not shown. (Paragraph: 1.1.9.2) The production of fruit had increased marginally but the productivity per hectare (ha) had declined during 2005-10.......

The replies furnished by the DSHOs were indicative of the fact that the targets had been fixed by the department without taking into account all these factors. 3.12.2.2 Extension centres Extension centres are the primary windows of the department for extending benefits of artificial insemination......

B) 348.12 31.45 85.99 464.76 1513.72 23.80 2957.23 4494.75 9.65:1 20703 (10.87:1) j The Company (Serial number A-17) had not prepared Profit and Loss Account, as it had not commenced business activities 184 Appendices Appendix-5.1 (Concld.) s. Sector & Name of the Company Name of the .Month and......

Copy of draft paragraphs and reviews was sent to the concerned Commissioner/Secretary of the Department concerned by the Principal Accountant General with a request to furnish replies within six weeks. However, in respect of 19 draft paragraphs and six performance reviews included in the......

1,788.78 0288.78 019.25 41,253.65 4.34 2011-12 1,800.00 1,477.18 (-) 322.82 (-) 17.93 49,528.81 2.98 Sources:Budget publicati ons and Finance Accounts. 65 Audit Report (Revenue Receipts) for the year ended 31 March 2012- Report No. 2 of 2013 2000 60000 1800 1800 50000 1600 1400 40000 1200......

^?chapter- EXECUTIVE SUMMARY Revenue Impact of During the last five years (excluding the current Audit Reports in year§ report), through the audit reports we had respect of Stamp pointed out cases of non/short levy, non/short Duty and realisation, ...

Appendix Appendix -1.1 (Reference: Page 1) Fart A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund......

CHAPTER - II: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

has done well in a separate volume titled ‘‘Report on State establishing an institutional mechanism Finances on fiscal transparency and accountability The Report as is evident from the year on year presentation of outcome budgets. These Based on the audited accounts of the outcomes......

out below: Misappropriated Name of office amount Remarks (Rs in lakh) The SDA() received (March 2004) Rs 58.S62 from fanners on Sub-divisional account of distributed seeds but the amount was not deposited either into the treasury or the bank. Ele was relieved (5 June 2004) on transfer......

[Paragraph 3.1. 7.2] Detailed Contingent bills for Rs 29.12 crore drawn on Abstract Contingent bills were not submitted to Accountant General (Accounts & Entitlements). [Paragraph 3.1. 7.6] In violation of guidelines, agricultural input subsidy of Rs 20.89 crore was used for purchase of seeds......

The PSUs registered a turnover of Rs 1552.32 crore for 2008- 09 as per their latest finalised accounts as of September 2009. This turnover was equal to 2.051 per cent of State Gross Domestic Product (GDP) for 2008- 09. Major activities of State PSUs / Statutory Corporation are concentrated in......

Appendix-1.1 (Refer paragraph 1.1.7.1; page-7) Statement showing expenditure and area covered in afforestation schemes (Area covered: In hectares and Amount: Rupees in crore) RDF QGS Soil MFP Lac FFP Total area Total Year Conservation Development...

of Forest PERT Performance Evaluation and Review Technique PHC Primary Health Centres PIP Programme Implementation Plan PLA Personal Ledger Account PO Project Officer POLNET Police Communication Network PRI Panchayati Raj Institutions PS Police Stations PSS Power Sub Stations PSUs Public......