Audit Reports

We collected particulars of 3,295 ‘C’ forms and 242 *F* forms from nine ST field offices' in the State and sent the same to Principal Accountants General (PAsG)/Accountants General (AsG) of the concerned States for cross-verification of particulars with the assessment records of the purchasing......

Besides; penalty and cess was also leviable. 7.6.7.2| Mention was made in the Comptroller & Auditor General’s Audit Reports (ARs) 2007-08, 2008-09 and 2009-10 of the GOM about the evasion of revenue on account of export of minerals through the checkpost as mentioned in the following......

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 Sales Tax / VAT, State Excise, Land Revenue,......

2003 Mention of this ** Vide Excise Department Notification dated 16 March observation was made 2007 in the following Comptroller and Auditors General’s Audit Reports (ARs). * 3 ’ Alcohol used for medicinal purposes and / or drinking. 3 36000 BL @ 12 per BL = 4,32,000 64 Audit......

the topic of the implementation of‘Vahan’ in DTO, East Khasi Hills and it was featured in Para 6.4 of the Report of the Comptroller and Auditor General of India for the year ending 31 March 2007. The scope of the present IT Audit covers audit of implementation and examination of controls in......

FEES 5.1 Tax administration The levy and collection of tax is administered by the Stamps & Registration Department headed by the Inspector General of Stamps (IGR) at the Directorate level. At the Department level, the Principal Secretary is the chief revenue controlling authority.......

Plan Total Section-A: Revenue 2653.13 Revenue 2963.51 2313.80 Revenue 1805.35 897.35 2702.70 receipts expenditure 94.62 Tax revenue 107.58 803.75 General services 925.47 22.20 947.67 158.67 Non-tax 126.51 898.19 Social services 496.72 608.96 1105.68 revenue 383.39 Share of Union 394.53 611.86......

3.1 Utilisation Certificates General Financial Rules provides that Utilisation Certificates (UC) 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 their sanction unless......

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 provisions of......

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

All India Council of Technical Education BCR Balance from Current Revenue BE Budget Estimate BPL Below Poverty Line C&AG Comptroller and Auditor General of India CAGR Compounded Annual Growth Rate CE Capital Expenditure CFS Consolidated Fund of the State CGA Controller General of Accounts CSS......

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

3.46 (+)64.76 life 5 Education, Sports, 0.90 0.91 1.21 1.14 1.11 (12-63 Art and Culture 6 Miscellaneous 54.243 4 92.7t 61.47 76.87 138.33 (+)79.95 general services 7 Power 62.29 88.28 104.07 88.29 106.58 (+120.72 8 Medium irrigation 5.26 8.00 7.00 10.49 8.61 017.92 9 Medical and public 0.25......

of the accounts and delayed submission of the same to the Statutory Auditors by the management; and Delay in adoption of accounts in Annual General Meeting. 3.1.16 In addition to above, there were arrears in finalisation of accounts by non-working PSUs also. Three non-working PSUs, had......

CHAPTER-V GENERAL SECTOR 5.1 Introduction The findings based on audit of State Government units under General Sector are featured in this chapter. During......

measures taken on all paragraphs included in Audit Reports are required to be submitted by the Departments duly vetted by the Accountant General to PAC/COPU within three months1 from the date of placing of Audit Reports in the Legislature. However, as of March 2013 suo moto......

Report of the Comptroller and Auditor General of India For the year ended 31 March 2012 GOVERNMENT OF MANIPUR Report No. 1 of 2013 TABLE OF CONTENTS Paragraph Page Preface - V Executive......

4. This Report is prepared in six chapters. Chapter I to V deal with Social, Economic, Public Sector Undertakings, Revenue and General Sectors, and Chapter VI deals with Follow up of Audit observations. 5. The cases mentioned in the Report are among those which came to notice in the course of......

ended 31 March 2012 Appendix -5.1 (Reference: Paragraph 5.1) Department-wise details of budget provision and expenditure during 2011-12 in respect of General Sector ( in lakh) SL Grant no. and Budget Provision Ext lenditure No Department name Char eed Voted Char gcd Voted Rev Cap Rev Cap Rev Cap......

EXECUTIVE SUMMARY This Report has been prepared in six chapters. Chapters I to V deal with Social, Economic, Public Sector Undertakings, Revenue and General Sectors, and Chapter VI deals with Follow up of Audit observations. The Report contains two performance audits, one Chief Controlling......

construction works by charging them to non-plan head of accounts and without obtaining approval of the competent authority_ As per Rule 22 of the General Financial Rules, 2005, no authority may incur any expenditure or enter into any liability involving expenditure unless the same has been......

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. 2. The Report contains the results of......

The GC has to hold Annual General Meeting every year. The Audit Reports pertaining to the previous financial year were to be placed before the GC in every Annual General Meeting. Audit observed from the records that the EC had met only once on 18 March 2011 and GC had met only two times......

The State Government stated (January 2013) that in villages and rural areas, in general, house numbers were not used for identification of the houses. The caste to be captured was SC, ST or other backward classes (OBC), and non-mentioning of caste, ordinarily, meant a 'General Caste’......

Report of the Comptroller and Auditor General of India on Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme Government of Karnataka Report No.7 of the year......

for the period February 2006 to March 2007 was conducted in 2007-08 and the findings were included in the Report of the Comptroller and Auditor General of India (Panchayat Raj Institutions) for the year ended 31 March 2007. While discussing the Report on MGNREGS for the year ended 2006-07,......

Report of the Comptroller and Auditor General of India on West Garo Hill District For the year ended 31 March 2011 (Report No. 4) GOVERNMENT OF MEGHALAYA Table of Contents Paragraph(s)......

relating to infrastructure development, improvement of road connectivity, provision of employment to the poor and vulnerable sections of society; general sector programmes relating to police, law and order. While Audit brought out some positives in the social sector programmes relating to......

PREFACE This Report of the Comptroller and Auditor General of India contains the result of district-centric audit of West Garo Hills District in Meghalaya. The Report has been prepared for submission......

Shillong (A.W.K. LANGSTIEH) The Principal Accountant General (Audit) Meghalaya Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 77......

1.1 General Profile of the District The State of Meghalaya was created on 21 January 1972. West Garo Hills District came into being in October 1976......

2.5 Acknowledgement_ The office of the Principal Accountant General (Audit), Meghalaya acknowledges the co-operation extended by the Deputy Commissioner, West Garo Hills District and heads of the concerned departments in carrying out this performance audit. 4......

reducing the spread of Human Immuno Deficiency Retro Virus (HTV) infection through different components/activities like priority intervention for the general community, low cost AIDS care, sexually transmitted infection, etc. The NACP is being implemented in Meghalaya through the Meghalaya AIDS......

The ambient air quality of the Shillong city in particular and the State in general is far from satisfactory mainly because of emission of air pollutants from automobiles. (Paragraphs 1.1.11.1 & 1.1.11.2) The extent of pollution of air caused by 481 polluting industries was not monitored by......

by the Government departments while making purchases of any item Mention was made in paragraph 2.8 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2010 in respect of the Government of Meghalaya (GOM) regarding excess expenditure on procurement of......

Copies of the audit paragraphs and performance reviews were sent to the concerned Secretaries to the State Government by the Principal Accountant General (Audit) with a request to furnish replies within six weeks. In respect of two reviews in this Report, no response was received from the......

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

and 51 are prescribed for use by all PWD divisions and required to be submitted by the divisions along with their monthly accounts to the Accountant General (AG). Form 50 is a statement of cash remitted into the treasury and acknowledged by the treasury. Form 51 is a statement of cheques issued......

Appendices APPENDIX 3.1 Expenditure in deviation from the sanctioned estimates (Paragraph 3.1.12.5; Page 70) (? in lakh) SL Name of Name of work Items of work executed in excess of Excess No division estimated provision or without provision...

However, the Developer defaulted in payment of the loan. In turn, Vijaya Bank invoked (February 2012) the CG and exercised its general lien on the Company’s Term Deposits of? 117 crore lying with the Bank. The Bank also took over possession (April 2012) of both the lands (31 acres plus......

and Statutory corporations and has been prepared for submission to the Government of Maharashtra under Section 19A of the Comptroller and Auditor General’s (CAG) (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government......

"CK*H*lq oi«hcI Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature......

\ Chapter I Overview of State Public Sector Undertakings __J Chapter I 1. Overview of State Public Sector Undertakings Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations....

The Performance Audit Report on Power Purchase Management was included in the Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2008 (Commercial), Government of Maharashtra (GoM). The Committee on Public Undertakings (COPU) observed (September 2012) that......

crore Four PSUs prepared their audited by Statutory Auilitors appointed by accounts on no profit no loss basis and six Comptroller and Auditor General of India PSUs were under construction and had not (CAG). These accounts are also subject to prepared profit and loss account The major......

performance of the Corporation in Mumbai and Pune Metropolitan Regions was reviewed and included in the Report of the Comptroller and Auditor General of India (Commercial), GoM for the year ended 31 March 2001. The Committee on Public Undertakings (COPU) discussed the Report in September......

Revenue-Voted 11- Other Taxes and Duties on 274.20 5.97 280.17 124.65 155.52 Canrmadities and Services, etc. 21- Miscellaneous General Services, etc. 651.06 15.57 666.63 564.22 102.41 34- Welfare of Scheduled Castes/Scheduled 179.98 5.75 185.73 112.67 73.06 Tribes, etc. 43- Housing, Crop......

A : Revenue Non-Plan Plan Total 2810.64 Revenue Receipts 3447.35 2682.78 Revenue 2134.97 1047.41 3182.38 Expenditure 369.44 Tax revenue 444.30 937.52 General 1052.34 48.65 1100.99 Services 225.31 Non tax revenue 275.08 804.92 Social Services 629.51 462.87 1092.38 595.23 Sliare of Union 612.38......

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 Department are required to furnish to Audit every year......

The Comptroller and Auditor General’s (C&AG) civil audit reports step in to fill this gap. C&AG’s reports have been commenting upon the Government’s finances for two years since the MFRBM legislation and have published two reports already. Since these comments formed part of the civil......

terms of money value or valuable The cost price of general brand (GB), consideration paid or payable by a deluxe brand (DB) and premium brand dealer for any purchase of taxable (PB) of IMFL ranges from goods including any sum charged 336 to 635, 636 to 1135 and for anything done by......

Shillong (A.W.K. Langstieh) The Principal Accountant General (Audit) Meghalaya Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 93......

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 Sales Tax / VAT, State Excise, Land Revenue,......

and Secretary General, Confederation of Industries in Meghalaya as members. 17 Chapter-II: Taxes on Sale, Trade/VAT etc. ancillary works in relation to registration, assessments and collection of taxes 2.9.4 Audit objectives_ We carried out the review to ascertain whether: incentives......

2010) the records of the MTC, Shillong with those of the CT, Meghalaya, Shillong and noticed that 1.16 crore collected As per the provision of the General by the MTC as sale proceeds of Financial Rules, all moneys collected on behalf of the Government shall be tickets for helicopter services......

’’'Compounded Annual Growth Rate Source: BPL Planning Commission & NSSO data, 61st Round, Life Expectancy at Birth Office of the Registrar General of India, Ministry of Home Affairs and Economic Survey 2009-10, Infant Mortality Rate - SRS Bulletin (January 2011). 68 Appendices Appendix......

3.1 Utilization Certificates Rule 212(1) of General Financial Rules, 2005 read with Rule 210 provides that Utilization Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 12......

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 that the expenditure required to be charged under the provisions of the......

Report of the Comptroller and Auditor General of India on State Finances For the year ended 31 March 2012 GOVERNMENT OF MANIPUR www.cag.gov.in TABLE OF CONTENTS Paragraph Page Preface -......

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

Executive Summary Background This Report on the Finances of the Government of Manipur is being brought out with a view to assess objectively the financial performance of the State during the year 2011-12. The aim of this Report is to provide the...