Audit Reports

Government of Maharashtra Report of the Comptroller and Auditor General of India Performance Audit on Government land given on lease Report No. 5 of the year 2013 www.cag.gov.in REPORT OF THE COMPTROLLER AND......

CHAPTER I INTRODUCTION General Land is a premium asset and an important resource which contributes significantly to the economy of the State. Government lands not required......

PREFACE This Report of the Comptroller and Auditor General of India containing the performance of the Government land given on lease has been prepared for submission to the Governor under Article......

In paragraph 3.10 of the Comptroller and Auditor General’s Audit Report (Revenue Receipts) for the year ending 31 March 1998, we had pointed out 57 lease cases in Mumbai City wherein registration of the lease deeds had not been done with the registering authorities. In this regard,......

(MALA SINHA) Mumbai, Principal Accountant General (Audit)-I, The 16 May, 2013 Countersigned (VINOD RAI) New Delhi, Comptroller and Auditor General of India The 17 May, 2013 69......

MEHTA GENERAL POWER OF ATTORNEY Fort Residential 99 11-11-1904 10-11-2003 30-11-2012 9 3 GRACY THOMAS & OTHER Chawpatty Commercial 99 13-03-1913 12-03-2012 30-11-2012 1 4 GULABSINGH GOCULDAS Chawpatty Commercial 99 20-04-1910 19-04-2009 30-11-2012 3 5 M/S. F.M. CHINOY & PVT. LTD. Chawpatty......

findings during the course of Performance Audit on the lands leased by the Collectors and other development agencies are as follows: Chapter II: General observations xThe data on leased land was not complete in the Collectorates. (Paragraph 2.1) xThere was no uniformity in the procedures for......

33 Performance Audit Report on Government land given on lease As per the general terms and conditions of lease agreement, the lessees were prohibited from transferring or assigning the allotted plot or part thereof without the consent in writing of Collector and, the lessee could not at any time......

3.3.1 of the Comptroller and Auditor General’s (Civil) Audit Report 2008-09. Land admeasuring 10,000 sq m at Oshiwara reserved for a hospital was allotted to Nargis Dutt Memorial Trust in October 2000 for establishing a hospital. The Trust was required to make payment of ^ 21.37 crore......

145 245.31 2012-13 26 138 100.69 01 13 13.18 27 151 113.87 Total 140 352 333.12 114 656 706.84 254 1008 1039.96 115 | 1 a g e Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 Appendix-1.2 (Refer paragraph 1.9; page 5) Statement showing irregularities......

wcqAci The Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2013 IJhWcI ’H'icbK......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of the State of Himachal Pradesh under Article 151 (2) of the Constitution of......

Management BOT Build Operate and Transfer BRGF Backward Region Grant Fund BT Book Transfer CA Compensatory Afforestation CAG Comptroller and Auditor General of India CAMPA Compensatory Afforestation Fund Management and Planning Authority CAT Catchment Area Treatment CCA Cultivable Command Area CD......

OVERVIEW This Report contains three Performance audits on Himachal Pradesh State Compensatory Afforestation Fund Management and Planning Authority, Medical Education and Research and Working of Public Works Department and 22 paragraphs involving ?...

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Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2012 GOVERNMENT OF MAHARASHTRA Report No. 4 of the year 2013 TABLE OF CONTENTS......

the following criteria: District annual plans: Guidelines of the concerned programmes/Schemes: and State Government rules and regulations like General Financial Rules. Maharashtra Treasury Rules. 2.1.5 Scope and methodology of audit The audit was conducted from January to June 2012 for the......

As per General Exemption Notification No. 53 of Central Excise Tariff 2005- 06, all goods fabricated at site of work for use in construction work attract ‘nil’ rate of duty. Work of fabrication and erection of radial gates, stop log gates and hoisting arrangement etc. of three irrigation......

containing obscivations arising out of audit of Statutory Corporations, Boards and Government Companies and the Reports containing observations on General and Social Sector, Revenue Sector and Social Sector (Rural Development and Water Conservation and Urban Development Departments) are......

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. 2 Turnover of working PSUs as per the latest finalised accounts as of 30 September 3 Three working Companies (Manipur Industrial......

As per Rule 21 of the General Financial Rules, 2005, every officer should enforce financial order and strict economy and exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own......

3.1.5 A udit criteria Audit findings were benchmarked against the following criteria: > General Financial Rules; Guidelines of Schemes/Projects; Detailed Project Reports; and Instructions/orders issued by the Government from time to time. 3.1.6 Audit methodology An entry conference was......

containing five performance reviews, including Chief Controlling Officer based Audit of Horticulture and Soil Conservation Department, 11 (excluding general paragraphs) paragraphs dealing with the results of audit of selected schemes, programmes, financial transactions of the Government and its......

following audit criteria: Guidelines, notifications and instructions with regards to implementation of schemes; Departmental Manuals/Policies; > General Financial Rules and Central Treasury Rules; 1.1.6 Audit methodology Audit commenced with holding an entry conference (June 2011) which was......

PUBLIC WORKS DEPARTMENT Avoidable Expenditure 2.6 44 Others/regularities issues eta PUBLIC WORKS DEPARTMENT Recovery at the instance of Audit 2.7 45 GENERAL Follow up on Audit Reports 2.8.1 46 Action taken on recommendation of Public Accounts Committee 2.8.2 47 Response to audit observations and......

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

Babupara, Imphal Renovation work of Administrative 2 and General Sections at SSA 48.82.500 12 months 10.00.000 25.00.000 24.98% 12.19.546 Complex. Babupara. Imphal 3 Construction of Staff Toilet Block at 9.27.000 6 months 5.00.000 Not Yet SSA Complex. Babupara. Imphal Started Total 91,64,500......

Audit Report for the year ended 31 March 2011 Appendix - 1.10(A) (Reference: Paragraph 1.1.8.1) Gross irregularities in serving Mid-Day-Meal as stated by Headmasters of Ukhrul District SI No Name of School Head Master's Remark on serving of mid --- ...

The decadal growth of per capita income in Madhya Pradesh (13.06 per cent) was lower than that of the General Category States (14.94per cent) during 2003-04 to 2012-13. The general data (including development indicators) relating to the State is given in Appendix-1.1. Gross State Domestic......

Detailed survey of one site instead of most feasible and economical site is carried out before preparing General two to four sites, Arrangement Drawing (GAD) for preparing detailed estimates. resulting in selection of We noticed (October 2012 to January 2013) that in cases of three bridges......

and Public Sector Units (PSUs)/ Autonomous bodies/Local Bodies coming under these Departments, are under the audit jurisdiction of the Accountant General (Economic & Revenue Sector Audit) Madhya Pradesh. These Departments were covered in audit and the audit findings included in this Audit......

Officer on whose signature or counter-signature the grant-in-aid bill is drawn, shall furnish the Utilisation Certificates (UCs) to the Accountant General on or before 30 September of the year following that to which the grant is related. The position of outstanding UCs against grants-in-aid......

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......

(D.K. SEKAR) Bhopal Accountant General (Economic and Revenue Sector Audit) The Madhya Pradesh Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 143......

AE Aggregate Expenditure 4. AIA All India Average 5. BCO Budget Controlling Officer 6. BE Budget Estimates 7. CAG Comptroller and Auditor General of India 8. CAGR Compound Annual Growth Rate 9. CE Capital Expenditure 10. CFS Consolidated Fund of State 11. CO Capital Outlay 12. CRSP......

AE Aggregate Expenditure 4. AIA All India Average 5. BCO Budget Controlling Officer 6. BE Budget Estimates 7. CAG Comptroller and Auditor General of India 8. CAGR Compound Annual Growth Rate 9. CE Capital Expenditure 10. CFS Consolidated Fund of State 11. CO Capital Outlay 12. CRSP......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on STATE FINANCES for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature Assembly on......

Social Sector Expenditure and expenditure on Education and Health Sectors in Madhya Pradesh was not adequate during 2012-13, when compared with the General Category States' Average. Funds transferred to State Implementing Agencies outside the State Budget A total amount of 6,233.66 crore was......

 Report of the Comptroller and Auditor General of India ON ECONOMIC (NON-PSUs) SECTOR The Report has been laid on the table of the State Legislature Assembly on 22-07-2014 for the year......

4.1.8.4 Response to Inspection Reports of the Principal Accountant General (Audit) Audit of the Department was being conducted by the Principal Accountant General (Audit)-I, Maharashtra, Mumbai and Accountant General (Audit)-II, Nagpur. As of June 2012, 493 paragraphs in respect of 242......

2008-09 2009-10 2010-11 2011-12 Total IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 General Sector 1.EnvironmentMumbai 0 0 5 11 5 10 5 25 4 27 5 36 24 109 Nagpur 0000000000000 0Total 0 0 5 11 5 10 5 25 4 27 5 36 24 109......

Further, due to general elections of Nagar Parishad (NP) and ZP, expenditure could not be incurred within the 1 (`73.19 lakh ÷`176.24 lakh) 100 2 {`176.24 lakh (grant amount) +`17.62 lakh (interest) +`0.31 lakh (income from sale of Tender applications)} minus`103.65 lakh (total expenditure)......

However, the economic environment in general was quite robust post 2001-02 and the benefits had percolated to almost all the sectors of the economy, including transportation and logistics sector and the Mumbai Port Trust that faced its worst phase around 2000-02 had admittedly shown positive......

1.This Report on the audit of expenditure (General and Social Sector) incurred by the Government of Maharashtra has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India. 2. planning and...

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and Public Sector Units (PSUs)/ Autonomous bodies/Local Bodies coming under these Departments, are under the audit jurisdiction of the Accountant General (Economic & Revenue Sector Audit) Madhya Pradesh. These Departments were covered in audit and the audit findings included in this Audit......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constituti on for being laid before the State......

Overview This Report of Comptroller and Auditor General of India on Economic (Non- PSUs) Sector, Government of Madhya Pradesh for the year ended 31 March 2013 includes six Performance Audits and......

(D.K. SEKAR) Bhopal Accountant General (Economic and Revenue Sector Audit) The Madhya Pradesh Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 143......

Report of the Comptroller and Auditor General of India ON ECONOMIC (NON-PSUs) SECTOR The Report has been laid on the table of the State Legislature Assembly on 22-07-2014 for the year......

Bhopal and MARK PHD, Bhopal Extension Extension and Training (SIAET) 12 Construction of Tubewell for 2010--- Vidisha, Umaria, Dhar, Downs, Parma, general category farmers 11 Khargone, Katni, Chhindwara and Irrigation Bhopal 13 Construction of MIT 2010-11 Vidisha, Umaria, Hoshangabad, Dhar,......

regarding cash balance report, schedule of forest advances, schedule of forest remittances, classified abstract of revenue, etc., to the Accountant General (A&E) office on or before 10th of the following month. There was delay in submission of monthly accounts to AG (A&E) during 2009-12 and......

The non-functioning of SLC/DLC was commented upon in Paragraph 3.3.6.2 of Report of the Comptroller & Auditor General of India for the year ended 31 March 2006. The Public Accounts Committee (PAC) in its 1 SLC - Chief Minister as Chairman and Minister for Rural Development and Panchayat Raj......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Principal Accountant General (E&RSA) and responses of the departments to the draft paragraphs. Highlights of audit observations included in this report have also been......

Development Corporation Industries, Energy 12/1970 8.81 - - 8.81 6.45 - - 6.45 0.73:1 15 of Konkan Limited and Labour (0.70:1) Maharashtra Airport General 13.38:1 26. Development Company Administration (Civil 08/2002 - - 17.05 17.05 - - 228.10 228.10 (22.38:1) 25 Limited Aviation) Maharashtra......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2012 + At IE ^ Government of Maharashtra Report No. 02 of the year 2013......

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

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......

the year ended 31 March 2012 Lease Premium (LP), execution of agreement to lease, construction on the plots allotted and recovery of Service Charges. Generally, the lessees are selected on tendering basis. Allotment may also be made on the basis of individual applications in respect of Government......

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

Working PSUs Non-working PSUs1 Total Government Companies2 17 23 19 Statutory Corporations 24 - 2 Total 19 2 21 One company, i.e., Himachal Pradesh General Industries Corporation Limited was listed (April 1995) on the Delhi stock exchange. 1.3 No company was created/ merged or wound up during......

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Himachal Pradesh 2011-12 2012-13 0.73 0.21 0.08 0.44 26.10 0.44 7.16 03.47 6.22 0.65 10.45 General Industries Corporation Limited Sector wise total 0.73 0.21 0.08 0.44 26.10 0.44 7.16 03.47 6.22 0.65 10.45 POWER 10. Beas Valley Power 2012-13 2013-14 - - _5 - 282.25 - - Corporation Limited 11.......

Statutory corporations and has been prepared for submission to the Government of Himachal Pradesh under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 as amended from time to time. The results of audit relating to departmentally......

The accounts of the State Government Companies are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by the CAG. Audit of Statutory corporations is governed by their......

Abbreviation Expanded form BHEL Bharat Heavy Electrical Limited BOD Board of Directors BOQ Bill Of Quantities CAG Comptroller and Auditor General of India CD Contract Demand CDYC Contract Demand Violation Charges CEA Central Electricity Authority CERC Central Electricity Regulatory......

The entire employees cost and administrative & general expenses up to March 2012 amounting to 14.32 crore of this office had been fully charged to Uhl (Stage-Ill) HEP of the Company instead of allocating the same to both the projects proportionately. On this being pointed out in audit (January......