Audit Reports

The audit has been conducted in accordance with the Auditing Standards prescribed for the Indian Audit and Accounts Department. The specific audit methodology adopted for audit of programmes and schemes has been mentioned in the Performance Audits. The audit conclusions drawn and the......

and evaluation of the schemes were being carried out; and Whether funds provided by GOI/GOG for the implementation of the schemes were properly accounted for and utilized by WASMO. 1.2.5 Audit Criteria The performance of facilitation of Drinking Water Supply Scheme in villages by WASMO was......

Appendices APPENDTX-I Norms for contaminants in river/lake/ground water was not done (Reference: Paragraph 1.1.7.1; Page 4) Designated Best Use Class of Criteria Water Drinking Water Source A • Total Coliforms Organism without conventional...

Chapter III 3. Thematic Audit Dakshin Haryana Bijli Vitran Nigam Limited 3.1 Accumulation of arrears on account of electricity charges Introduction 3.1.1 Timely billing and collection of charges for the electricity sold is important for power......

The accounts of Industrial and Infrastructure Government companies are audited by Development Corporation Limited Statutory Auditors appointed by (Z 69.95 crore). The heavy losses were Comptroller and Auditor General of incurred by Uttar Haryana Bijli Vitran India. These accounts are also......

of statutory provision The Company failed to deduct tax at source on the interest paid on security deposit of the consumers resulting in liability on account of penalty of 26.28 lakh and penal interest of 6.86 lakh as per the provision of the Income Tax Act, 1961._ Haryana Electricity......

1.5 2-3 Investment in State PSUs 1.6 to 1.8 3-5 Budgetary outgo, grants/ subsidies, guarantees and loans 1.9 to 1.11 5-6 Reconciliation with Finance Accounts 1.12 to 1.13 6 Performance of the PSUs 1.14 to 1.20 6-8 Arrears in finalisation of accounts 1.21 to 1.26 9-10 Winding up of non-working......

(198540 28.89 (PM) (1986.00) 788.00 4.29 21045.84 21838.13 (233:1) 35886 Note: Except in respect of companies/ corporations which finalised their accounts for 2011-12 figures are provisional and are as given by the companies/ corporations. Figures in brackets in column 5(a) to 5(d) indicate......

The increase of? 4,993.91 crore (20 per cent) in revenue receipts in 2011-12 over the previous year was on account of increase in the State’s own share of tax and non-tax revenue of? 4,909.80 crore (24 per cent). The decrease of? 295.69 crore (10 per cent) in grants in-aid in 2011-12 over the......

2.34 2.58 2008-09 239.30 8.00 3.34 2.93 2009-10 277.07 11.32 4.08 3.07 2010-11 457.36 13.38 2.93 3.71 2011-12 740.15 13.07 1.77 - Source: Finance Account. 5.1.5 Impact of Audit on Revenue 5.1.5.1Position of Inspection Reports A: Passengers and goods tax The table below provides details of......

1. Chapter-I General Chapter I is based on the audit of Finance Accounts and State Budget for the year ended March 2012. This Report provides an analytical review of total revenue receipts of the State Government for the year 2011-12. Revenue raised by the Government comprises of tax and......

tax/non-tax receipts of the States ( in crore) Budget estimates Actual receipts Total tax/non-tax receipts Source: State Budget and Finance accounts. The actual receipts of the Department during the period 2007-08 to 2011-12 ranged between eight and 11 per cent and the stamp duty......

1.8.5) Details of outstanding recommendations of Public Accounts Committee on which the Government is yet to take final decision. Sr. No. PAC Report No. Total number of Period of Audit Report outstanding recommendations 1. 19 1 1977-78 2. 22 5 1978-79 3. 23 5 1979-80 4. 25 4 1980-81 5. 26 3......

The structure of Government Accounts and the layout of the Finance Accounts are shown in Appendix 1.1 Part B and Part C. The methodology adopted for the assessment of the fiscal position of the State is given in Appendix 1.2. 1.1 Summary of Current Year’s Fiscal Transactions Table 1.1......

Chapter pjnancjai Management 2 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......

The State Government has done well in establishing an institutional mechanism on fiscal transparency and accountability as evident from the year-on-year presentation of outcome budgets. These outcome indicators tend to serve the limited purpose of measuring the department-wise performances......

The structure and form of Government accounts have been explained in Appendix 1.2 Part A and the layout of the Finance Accounts is depicted in Appendix 1.2 PartB. The methodology adopted for assessment of the fiscal position and norms/ceilings prescribed by the Fiscal Responsibility and......

Chapter Financial Management and 2 Budgetary Control M i. 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 voted grants......

The Government has done well in establishing an institutional mechanism on fiscal transparency and accountabi 1 ity. The Report Based on the audited accounts of the Government of Haryana for the year ended March 2011, this Report provides an analytical revi ew of the Annual Accounts of the......

After veri fication, these should be forwarded to the Principal Accountant General within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 14,394 UCs due for submission in respect of grants and loans aggregating ^ 9,984.50 crore, 3,743 UCs for......

6.93 3.10 2.47 2007-08 233.79 5.47 2.34 2.58 2008-09 239.30 8.00 3.34 2.93 2009-10 277.07 11.32 4.08 3.07 2010-11 457.36 13.38 2.93 - Source: Finance Account. 5.1.5 Revenue impact of the Audit 5.1.5.1Position of Inspection Reports A: Passengers and goods tax The performance of the Excise and......

The increase in Revenue Receipts over the previous year by 4,571.02 crore (22 per cent) was mainly on account of increase in the State's own tax and non-tax revenues. (Paragraph 1.1.1) Test check of the records of the Sales Tax/Value Added Tax, Stamp Duty and Registration fee, State......

The increase of? 4,571.02 crore (22 per cent) in revenue receipts in 2010-11 over the previous year was on account of increase in the State’s own share of tax and non-tax revenue of? 4,250.41 crore (27 per cent). The decrease of? 206.67 crore (six per cent) in grants-in-aid in 2010-11 over the......

3.2.6 Acknowledgement The Indian Audit and Accounts Department acknowledges the co-operation of the Excise and Taxation Department in providing necessary information and records for facilitating audit by us. An entry conference was held in August 2010 with the Financial......

9 2009-10 1,225.00 1,293.56 (+168.56 (+) 6 15,960.90 8 2010-11 1,900.00 2,319.28 (+1419.28 (+) 22 20,211.31 11 Source: State Budget and Finance accounts. Report No. 3 of 2010-11 (Revenue Receipts) Budget estimates, actual receipts and total tax/non-tax receipts of the States ( in crore) ^ ?......

sum due from the permit holders on account of Though a period royalty and interest thereon is recoverable as ranging between 19 to arrears of land revenue. The Assistant Mining 33 months had elapsed Engineers (AMEs)/Mining Officers (MOs) are up to December 2010, resnonsible for......

from 1,800 per MT to 2,200 per MT due to manifold increase in administrative and other expenses during the intervening period mainly on account of implementation of 6th pay commission recommendations. We observed (September 2010) that the Company while providing costing to the......

The working State PSUs registered a turnover of 1 8,756.1 8 crore for 2010-11 as per their latest finalised accounts as of 30 September 2011. This turnover was equal to 7.28 per cent of State Gross Domestic Product (GDP) for 2010-11. Major activities of Haryana State PSUs are concentrated in......

19327.28 19936.66 2.57:1 40401 (1369.66) (1.59) (0.14) (137139) (2.53:1) Nolc: Except in respect of companies/corporations which finalised (heir accounts for 2010-11 figures are provisional and are as given by Ihe companies/corporations. Figures in brackets in column 5(a) lo 5(d) indicate......

The accounts during 2010-11. of Government companies are Performance of PSUs audited by Statutory Auditors During the year 2010-11, out of 22 appointed by CAG. These accounts are also subject to supplementary working PSUs, 17 PSUs earned audit conducted by CAG. Audit of profit of 426.30......

2.67 - 526.35 0.51 Spirit 2009-10 496.40 0.05 - 496.45 0.01 Note: - The figures as furnished by the Department are at variance with the Finance Accounts figures and need reconciliation. Thus, the percentage of collection of revenue after assessment (additional demand) with respect to......

(Paragraph 1.1) In four treasury offices, the banks collecting Government revenue had delayed crediting of the Government revenue into the Government account in a large number of cases. Though there was a provision for levy of interest for belated credit of the Government revenue, it was not......

1 For details, please see statement No. 11, DetailedAccounts of revenue by minor heads in the Finance Accounts of the Government of Gujarat for the year 2009-10. Figures under the Heads “0020 - Corporation tax, 0021 - Taxes on Income other than corporation tax, 0028 - Other taxes on......

The Collectors also did not review the orders within the prescribed time limit. The revenue forgone in the form of premium price on this account in these cases worked out to 136 crore. (.Paragraph 3.5.8) There was no system in place to compare the market rate of a particular survey number......

The details are shown in the following table: ( in crore) The above table has been prepared after taking into account replies of the Department in which they accepted the audit observations. No replies were received in respect of remaining paragraphs. The above table indicates that recovery in......

was pre-maturely encashed on 26 July 2009, just two months prior to its maturity date despite availability of sufficient fund4 lying in the current accounts. No reasons were found on record to justify premature encashment. As a result the Council sustained a loss of 10.12 lakh. The Council......

In addition, there are 9166 local bodies and 27 autonomous bodies substantially funded by the Government, which are audited by the Office of the Accountant General (Audit), Bihar on behalf of the CAG. The comparative position of expenditure incurred by the Government during the year 2012-13......

Programme Co-15 6 9 ordinator Executive Engineer 12 3 9 Assistant Engineer 24 12 12 Junior Engineer 167 55 112 Assistant Programme Officer 58 19 39 Accounts Officer 12 8 4 Assistant Computer Programmer 12 10 2 Assistant Resource Person 60 46 14 Accountant 13 11 2 Accounts Assistant 24 7 17 Data......

made for drilling 2.2.8.6 183 2.3.1 Statement showing detail of diversion of fund 2.3.6.2 184 2.3.2 Statement showing loss of interest of BSWAN account 2.3.6.3 185 2.3.3 Statement showing FAT issued without verification 2.3.8.2 188 2.3.4 Statement showing calculation of QGR for non-2.3.8.2......

The DEO in Assandh tehsil, had not even rendered accounts in respect of receipt books bearing numbers 94951-95000, 95001 to 95051 and 100951 to 101000. On this being pointed out, the Secretary, DRCS, Karnal, while admitting these facts, stated (April 2011) that the defaulting officials had......

are local bodies, 49 autonomous bodies and 163 other autonomous bodies substantially funded by the Government, which are audited by the Principal Accountant General (Audit), Haryana on behalf of the CAG. Audit Report No. 2 (Civil) for theyear ended 31 March 2011 The comparative position of......

10 20,727.06 Say 207.27 crore 163 Appendix 1.5 (Reference: Paragraph 1.6.3; page 9) Statement showing outstanding recommendations of the Public Accounts Committee on w'hich the Government is yet to take final decisions Sr. No. PAC Report Total number of outstanding recommendations 1. 1 2.......