Audit Reports

The responsibility for overall administration of stamp duty and registration fee is entrusted with the Inspector General of Registration (IGR), Pune. He is assisted by the Additional Controller of Stamps, Mumbai, ten1 Deputy Inspectors General of Registration (DIGs), nine2 Assistant......

shown in the reconciled with the treasury figures and the cash book and bank certificate are to be submitted to the Accountant scrolls as of March General (Accounts and Entitlement)-I Mumbai for 2011, the difference of confirmation of the balances. 11.90 lakh was noticed ( 18,85,93,533.50 -......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2012 (REVENUE RECEIPTS) GOVERNMENT OF MAHARASHTRA REPORT NO. 1 OF THE YEAR 2013 www.cag.gov.in TABLE OF......

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, State Excise, Land Revenue, Taxes......

Further information from the Inspector General of Registrations, Pune in respect of builders from 2006 onwards would be obtained and processed which would take some time. However, whether all the B&Ds were registered by 31 October 2012, which was the cut off date prescribed by the Apex Court,......

shall be allotment on lease to levied on market value determined as per rates Mayo Hospital prescribed in Annual Statement of Rates (ASR) as Compound General on date on which order is passed. The PLR for Merchant Association, the year 2007 was 11.50 per cent. Nagpur for construction of 90 shops.......

Department 2008-09 2009-10 2010-11 2011-12 2012-13 Total Year up to 2007-08 IRs Paras IRs Paras IRs Paras IRs Paras IRs Paras IRs Paras IRs Paras General Sector Home 29 30 17 17 09 15 ii 42 95 1. 08 10 28 100 221 2. General Administration 350 869 30 80 15 43 78 240 50 170 81 305 604 1707 3.......

Chapter -1 Introduction Chapter 1; Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

The registration should be within one year of the birth of female child. The Scheme 111 Audit Report on General and Social (Non-PSUs) Sectors for the year ended 31 March 2013 also provided for registration of first female child within one year of birth of the second child in case......

Overview _Overview_ This Report of the Comptroller and Auditor General of India on General and Social (Non-PSUs) Sectors, Government of Madhya Pradesh for the year ended 31 March 2013 includes six reviews and......

Report of the Comptroller and Auditor General of India ON GENERAL AND SOCIAL (NON-PSUs) SECTORS for the year ended 31 March 2013 The Report has been laid on the table of the State......

Revenue Non - Plan Plan Total 3872.62 Revenue 3873.14 2,622.28 Revenue 2304.51 709.89 3014.40 receipts expenditure 170.07 Tax revenue 196.04 1,094.61 General services 1160.89 20.40 1181.29 253.46 Non-tax 239.75 803.05 Social services 573.28 317.88 891.16 revenue 580.81 Share of Union 597.56 724.62......

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......

3.1 Utilization Certificates General Financial Rules 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 18 months from the date of their sanction unless......

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

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

Section A: Revenue Revenue receipts 11,608.16 13,691.24 Revenue 11,621.07 10.654.11 2.321.08 12,975.19 expenditure Tax revenue 4.405.47 5,615.62 General services 4,180.15 4.471.39 3.72 4.475.11 Non-tax revenue 678.06 1,136.13 Social services 5,169.49 4.368.07 1.651.58 6.019.65 Share of Union......

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 authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Principal Accountant General (Accounts and Entitlements) within 18 months from the date of their sanction unless specified otherwise. Five hundred and twenty five UCs......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2012 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in httpv/agua.cag.gov.in......

The Comptroller and Auditor General of India (C&AG) has been commenting upon the Government's finances for over five years since FRBM legislation and have already published five Reports in the past. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings......

State Government’s compliance with various financial rules, procedures and directives in the departments relating to Social, Economic, Revenue and General Sectors during the current year.......

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......

21 Operating expenditure include expenses relating to traffic, repair and maintenance, electricity, welfare and remuneration, licences and taxes, general administration expenses and depreciation on fleet. 22 worked out without considering prior period adjustments, and hence varies with......

generation and distribution activities were included in the Audit Report (Commercial), Government of Karnataka, of the Comptroller and Auditor General of India, for the year ended 31 March 2010 and 31 March 2011 respectively. The Reports are pending for discussion (September 2012) by the......

21 Operating expenditure include expenses relating to traffic, repair and maintenance, electricity, welfare and remuneration, licences and taxes, general administration expenses and depreciation on fleet. 22 worked out without considering prior period adjustments, and hence varies with......

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

Director (Finance and Administration) (ii)Executive Director (Power Management) (iii)Executive Director (Investment Promotion Cell) (iv)Chief General Manger (Regulatory) (v)Chief General Manager (Human Resources) (vi)Chief General Manager (Commercial) (vii)General Manager (Public......

The General Manager (Operation and Maintenance) instructed (February 2010) the Deputy General Manager (O&M) to issue supply availability notice to the consumer so as to commence billing for the enhanced load (8000 kVA). The notice was however issued to the consumer only in June 2010. The......

Profit/ Loss after tax 13.18 13.94 11.62 13.76 Provision for General Reserve 1.32 1.39 1.16 1.37 Dividend 2.63 2.79 2.32 2.75 Dividend tax 0.45 0.47 0.39 0.46 Net profit transferred to Reserve and surplus 8.78 9.29 7.75 9.18 174 Annexures Annexure - 2.3.1 Statements showing actual time......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings The Report has been laid on the table of the State Legislature Assembly on 22-07-2014 for the year......

the results of audit of Government companies and Statutory corporations which has been conducted 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......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutoiy 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......

Overview 1. Overview of Government Companies and Statutory Corporations Audit of Government Companies is governed by Section 619 of the Companies Act 1956. The accounts of Government Companies are audited by Statutory Auditors appointed by CAG....

EIN is made compulsory for General Provident Fund (GPF) withdrawal and issuing Last Pay Certificate (LPC). Manipur Public Servants’ Personal Liability Act (MPSPL) 2006, which provides for fixing of responsibility on Public Servants and makes them personally liable for irregular action, is......

Forest Act, 1927 Manipur Forest Rules, 1971 Scheme Guidelines, Notifications and instructions issued by the State and Central Governments > General Financial Rules (GFRs) Procedures prescribed for monitoring and evaluation of schemes 3.1.6 Audit methodology The methodology included......

As per General conditions of contract for CPWD works, the contractor shall be responsible to return the plant and machinery in the condition in which it was handed over to him, for all damage caused to the said plant and machinery, for all losses due to his failure to return the same......

Education, Sports, 0.97 0.94 0.90 0.91 1.21 (+) 32.97 Art and Culture 6. Miscellaneous 6.62 82.461 * 3 54.244 92.775 61.47 (-) 33.74 general services 7. Power 49.87 40.24 62.29 88.28 104.07 (+) 17.89 8. Medium irrigation 1.97 7.85 5.26 8.00 7.00 (-) 12.50 9. Medical and public 0.29 0.24 0.25......

OVERVIEW This Report includes five chapters containing four performance reviews, including integrated audit of Forest Department, 19 (excluding general paragraphs) paragraphs dealing with the results of audit of selected schemes, programmes, financial transactions of the Government and its......

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

9 Gross State Domestic Product (GSDP) 2011-12 at current price 1248453 crore 10 Per capita GSDP CAGR (2002-03 to 2011 -12) Maharashtra 15.12 per cent General Category States 13.09 per cent 11 GSDP CAGR (2002-03 to 2011-12) Maharashtra 17.17 per cent General Category States 14.46 per cent 12......

growth rate of its Gross State Domestic Product (GSDP) for the period 2002-03 to 2011-12 has been 17.17 per cent as compared to 14.46 per cent in General Category States. The population below the poverty line in Maharashtra is lower than the average of General Category States. During the above......

obtained by the departmental officers from the grantee institutions and after verification, the UCs should be forwarded to the Principal Accountant General (Accounts and Entitlements), Maharashtra, within 12 months from the dates of their sanction. The department-wise position of outstanding UCs......

annual growth rate of its Gross State Domestic Product for the period 2002-03 to 2011-12 has been 17.17 per cent as compared to 14.46 per cent in General Category States. The population below the poverty line in Maharashtra is lower than the average of General Category States. During the above......

Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2012 Government of Maharashtra Table of Contents Paragraph Page Preface vii Executive......

Chapter-7 General Services General services include District Administration, Law & Order, Civic Amenities, Management of Solid Waste, e-Govemance,......

Raj Act, 1947, ZP and KPs should ordinarily meet for the transaction of business at least once in every two months while GPs were to convene two general body meetings in a year. Test-check of the records of ZP, KPs and GPs for the period 2007-08 to 2011-12 revealed the following: 14......

Report of Government of Uttarakhand Report No. 2 of the year 2013 the Comptroller and Auditor General of India on District Nainital for the year ended 31 March 2012 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in......

PREFACE 1. This Report of the Comptroller and Auditor General of India contains the results of audit of Nainital District in Uttarakhand. The Report has been prepared for submission to the Governor of......

Besides, General services relating to civic amenities by municipal administration and Lake Conservation Programme were also covered. District Planning The district planning in Nainital was deficient due to delayed constitution of District Planning Committee (DPC) and delay in framing of rules......

for implementation of programmes and schemes was effective; Financial Management was efficient; Implementation of the Social, Economic and General Sector programmes and schemes were efficient, effective and economical; Decentralisation was carried out efficiently; The extent of......

Dehradun (ASHWINIATTRI) The Principal Accountant General (Audit), Uttarakhand Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 89......

Accelerated Irrigation Benefit Programme (AIBP). National Afforestation Programme (NAP). General Sector: Civic Amenities by Municipal Administration. National Lake Conservation Plan (NLCP). 92 Appendices Appendix-3.1 (Reference: Paragraph 3.2.1; Page 11) Mismatch in the......

Introduction 1.1 General Profile of the District Nainital District is located in the Kumaon Division of Uttarakhand. The District is spread over hilly as well as......

8.2.23 Accounting system: The Ministry of Urban Development, in consultation with the Comptroller & Auditor General of India, developed National Municipal Accounting Manual (NMAM) for double entry system of accounting for ULBs. None of the selected ULBs had adopted the same as of November......

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 authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of......

Non - Plan Total Plan 3,508.27 Revenue 3.872.62 2.292.52 Revenue 2.132.23 490.05 2.622.28 receipts expenditure 147.45 Tax revenue 170.07 931.94 General services 1,091.03 3.58 1,094.61 164.71 Non-tax 253.46 718.23 Social services 571.58 231.47 803.05 revenue 550.40 Share of Union 580. SI......

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. Pow ers and Conditions of Service) Act, 1971, the Govemment/Heads of the Departments are required to furnish to Audit every year......

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

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