Audit Reports

Power under Sec 21 of the General Clauses Act cannot be exercised after vesting of the land statutorily in the State Government” – BDA and others v Hanumaiah and others 2005 (6) Kar LJ 161 (SC):ILR 2005 Kar.5533 (SC): 2005 AIR SCW 4881. Sec 16 (1) of the LA Act prescribes that when the DC......

In three of these cases, denotifications had been done in layouts where sites formed on the denotified land had already been allotted to the general public. In four cases, the denotified land was subsequently sold to other persons, evidencing that the subversion of the acquisition process......

Rules, 1984 prescribe that whenever the Authority has formed an extension of layout in pursuance of any scheme, the Authority may, subject to the general or special orders of the Government, dispose of any or all the corner sites 3 or commercial sites 4 in such extension or layout by auction.......

3. The audit was conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

used for unauthorised purposes, the leases of many CA sites had not been renewed, a large number of available CA sites had not been notified to the general public and many CA sites and parks had been encroached......

The Inspector General, Registration and Superintendent of Stamps, Madhya Pradesh (IGR) is the head of the Department. Two Joint Inspectors General, Registration (JIGR), one Deputy Inspector General Registration (DIGR), one Senior District Registrar (SDR), one District Registrar (DR) and one......

District Collector shall demarcate leased area by 33 and reserve the quarries of minor minerals lessees between April after these are proposed by the General 2007 and March 2010, Manager (GM), Madhya Pradesh Rural the lessees had paid Road Development Authority (MPRRDA) royalty of 3.70 crore for......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2011 No. 3 (Revenue Receipts) Government of Madhya Pradesh TABLE OF CONTENTS Paragraph Particulars Page......

of audit A mention was made in Paragraph 42 re garding Computerisation Propct in the Transport Department in the report of Comptroller and Auditor General of India (Revenue Receipts) of Government of Madhya Pradesh for the year ended 31 March 2007. The review has been discussed in the Public......

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 commercial tax, state excise duty, taxes on......

involving 291.79 crore. Some of the major findings are mentioned below: General The total receipts of the State Government for the year amounted to 51,854.18 crore against 41,394.67 crore for the previous year. Fifty two per cent of this was raised by the State through tax revenue......

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from commercial tax increased by 32.9 per cent over the previous year, reason for which was not informed by the Department despite being reqested (April 2011 followed by reminders in July...

The work of internal audit is conducted by this cell. A roster for internal audit is prepared every year. Internal audit is generally conducted in accordance with the roster. Out of 50 units planned for internal audit 4 units were inspected during the year 2010-11. 3.5 Results of audit Test......

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection of taxes from land revenue increased by 100.42 per cent over the previous year, the reasons for which was not informed by the Department, despite our request. Results of audit In 2010-11 we ...

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from entertainment duty increased by 53.15 per cent over the prev ious year, which was attributed to realisation of entertainment duty from DTH services by the Government. Results of audit...

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from taxes and duties on electricity decreased by 31.22 per cent over the previous year. Revenue for the year 2008-09 was credited in the year 2009-10. As a result, revenue for the year...

EXECUTIVE SUMMARY Tax collection In 2010-11 the collection from forest receipts increased by 4.32per cent over the previous year. Results of audit In 2010-11 we test checked the records of conducted by us in 101 units relating to forest receipts...

CHAPTER-III THEMATIC AUDIT Corporate Governance in State Government Companies Executive Summary Himachal Pradesh General Industries Corporation Limited (HPGIC) is the only listed Company in the State. Though the consent for delisting the Company has been......

The matter was referred to the Government in June 2012; their reply was awaited (November 2012). Himachal Pradesh General Industries Corporation Limited 4.6 Undue favour to private parties Non-adjustment of credit sales while allowing discount on monthly total sales resulted in payment of......

The Report of the Comptroller and Auditor General of India on Economic Sector (Public Sector Undertakings) for the year ended 31 March 2012 Government of Himachal Pradesh Report No. 4 of the......

Review on Implementation of Transmission and Distribution Schemes (66KV and above) was included in the Report of the Comptroller and Auditor General of India (Civil and Commercial) Volume II, Government of Himachal Pradesh for the year ended 31 March 2006. The Report was discussed by......

Himachal Pradesh 2011-12 2012-13 0.73 0.21 0.08 0.44 26.10 Under 7.16 (03.47 6.22 0.65 10.45 General Industries audit Corporation Limited Sector wise total 0.73 0.21 0.08 0.44 26.10 7.16 (->3.47 6.22 0.65 10.45 POWER 10. Beas Valley Power 2011-12 2012-13 - - - 5 - " - - - - - Corporation......

Appendices Glossary of abbreviations Abbreviation Expanded form AC Alternate Current ACSR Aluminium Conductors Steel Reinforced AGMs Annual General Meetings ALDC Area Load Despatch Centers APL Above Poverty Line ARR Annual Revenue Requirement/Aggregate Revenue Requirement BBPP Bus Bar......

Working PSUs Non-working PSUs1 Total Government Companies2 17 23 19 Statutory Corporations - 2 4 2 Total 19 2 21 One company, i.e., Himachal Pradesh General Industries Corporation Limited was listed on the stock exchange. 1,3 During the year 2011-12, one PSU viz. Nahan Foundry Limited was merged......

Preface Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government Companies, (ii) Statutory Corporations, and (iii) Departmentally managed......

We observed (August 2010) that the Company failed to ascertain the prevailing rates of alumina ferric from Directorate General of Supplies & Disposal (DGS&D). DGS&D had fixed the rate at 4,080 per ton in August 2008. We further observed that though the Company was aware that chemical export......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 No. 4 COMMERCIAL GOVERNMENT OF MADHYA PRADESH Table of contents Table of contents Particulars......

These accounts arc also subjected to Supplementary audit conducted by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619 of the Companies Act, 1956. 1.6 Audit of Statutory corporations is governed by their respective legislations. Out of four Statutory......

works for salary, repairs & While the Discoms are paying interest on maintenance and administrative loans from PFC, they granted interest free general expenses. advance to contractors. The percentage of metered consumers to total consumers To meet the necessary expenditure the decreased......

7823.79 3 Expenditure on Distribution of Electricity (a) Fixed cost (i) Employees cost 276.02 316.20 382.17 479.58 510.29 (ii) Administrative and General expenses 48.43 56.16 58.65 56.45 77.96 (iii) Depreciation 114.78 61.33 87.35 97.80 108.71 (iv) Other Expenses 134.31 134.42 176.54 340.96......

Authority (MHADA), the Additional Collector (Encroachment) Mumbai and all Ward Officers of Municipal Corporation of Greater Mumbai (MCGM) are the general competent authorities defined under the Slum Act. In addition, the Government appoints project specific competent authorities like the......

As per Central Excise Tariff 2005-06 (CET) read with general exemption notification number 51 (with effect from 28 February 2005), structures or parts involving iron gates or steel plates fabricated at site for use in construction work attract no Central Excise duty. Five contracts of......

reviewed some of the schemes implemented during 2006-11 in the district for socio-economic development under Social services, Economic services and General services. The findings are discussed below: 4.1.8 Social services The Social Services sector has been receiving priority in funding both by......

verifications of reconciliation of reconciliation cash balance was remittances carried between general cash done once in a out with treasury book and bank pass month records book was carried out 1 R.O. Nagpur No No No 2 ITI Satpur No No No 3 ITI (G) Nasik No No --- 4 ITI (G) Jalgaon No No No 5......

Report of the Comptroller and Auditor General of India (CIVIL) for the year ended 31 March 2011 GOVERNMENT OF MAHARASHTRA REPORT NO. 2 TABLE OF CONTENTS Reference Paragraph Page No......

Chapter 1 Introduction 0 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 Collector of the district functions as ex-officio Deputy Secretary to the Government to dispose of LA cases and to make award in general cases up to 25 lakh and in project cases up to two crore. The Commissioner of division functions as ex-officio Secretary for approving award above the......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA CIVIL FOR THE YEAR ENDED 31 MARCH 2011 Report No. 2 GOVERNMENT OF MADHYA PRADESH www.cag.gov.in TABLE OF CONTENTS Paragraph Page......

specify that canals carrying up to three cumecs discharge with a depth Reinforced cement concrete Hume pipes of NP-2 type conforming to IS: 458 General Note 7 of chapter 25 of USR (July 2007) 114 Chapter 3: Audit of Transactions of less than one metre should be lined with M-10 Cement......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the offices of the Principal Accountant General (C&CA) and Accountant General (W&RA) and response of the departments to the draft paragraphs. Highlights of audit observations included in......

Law and Legislative affairs 287 435 42 107 22 41 01 02 18 47 36 103 406 735 4. Energy 11 14 0 0 0 0 0 0 01 02 0 0 12 16 5. General Administration 187 453 45 125 34 112 27 111 18 26 62 286 373 1113 6. Public Health and family welfare 272 445 79 179 107 302 115 376 73 300 85 481 731 2083 7.......

Appendix State Profile 1.1 (Refer Profile of Maharashtra, Page 1) A GENERAL DATA* Sr. No. Particulars Figures 1 Area 3.08 lakh sq. km. 2 Population a. As per 2001 Census 9.69 crore b. 2009-10 11.03 crore 3 Density of......

obtained by the departmental officers from the grantee institutions and after verification, the UCs should be forwarded to the Principal Accountant General within 12 months from the dates of their sanction. The department-wise position of outstanding UCs is given in Appendix 3.1. The year-wise......

Gross State Domestic Product (GSDP) of the State has been growing at a higher compound annual growth rate of 14.18 per cent as compared to the General Category States. Yet, population below poverty line in Maharashtra (35.7 per cent) is much more than the average of the General Category States.......

Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether 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......

Audit A Performance Audit Report on Mineral Receipts for the period from 2001-02 to 2005-06 appeared in the Report of the Comptroller and Auditor General of India for the year 2006. The Report is yet to be discussed by the Public Accounts Committee (PAC). The issue of illegal mining of iron......

It was found that this was based on general assessment and not on detailed exploration and the annual target was fixed considering proved, probable and possible reserves. After we pointed this out, IBM stated (August 2012) that in recent years annual target was being fixed by considering various......

7.2.9 of connected therewith. the Audit Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year 2005-06. The Standing Committee on Coal and Steel, Ministry of Mines, Government of India in their 19th Report (August 2006) commented on the lackadaisical attitude of......

(Anita Pattanayak) Bangalore Principal Accountant General The (Economic & Revenue Sector Audit) Karnataka Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 131......

The audit of non-tax mining 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. The issue regarding illegal mining of Iron Ore has been widely reported in the print and electronic media.......

The audit revealed a number of system and compliance deficiencies which are briefly discussed in this Report. General Management of mineral resources is the responsibility of both the Central and the State Governments in terms of entry 54 of the Union list and entry 23 and 50 of the State list of......

2.1.2 Organisational set-up The Parishad consisted of General Council headed by the Chief Minister as Chairperson and Minister of Education as Vice Chairman. The Executive Committee of the Parishad is headed by the Chief Secretary of the State with Secretary of Education being the Vice......

6.1.4 The accounts of the Government Companies are audited by Statutory Auditors who are appointed by the Comptroller & 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 conducted by CAG as per......

The audit of Revenue Receipts of the Government of Uttarakhand is conducted Mandate under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. Results of audit Test check of the records of 112 units under Revenue Departments conducted during......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 REPORT No. 2 GOVERNMENT OF UTTARAKHAND http://www.cag.gov.in Table of Contents Particulars Para......

He is assisted by Director General, Ayurveda and Unani Services (DGAU) and Director, Homeopathy Services (DH). District Ayurvedic and Unani Officers (DAOs) and District Homeopathic Officers 112 Chapter-IV: CCO based Performance Audit (DHOs) ensure the implementation of departmental......

Total 4,076 11,104 239 Appendix 1.2 (Reference: Paragraph 1.7.3; Page 12) Details of Departmental Notes Pending as of 31 March 2012 (Excluding General and Statistical Paragraphs) Audit Report for the year ended 31 March 2011 Sl.No Department 2000-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08......

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

Responsibility for overall administration of stamp duty is entrusted to the Inspector General of Registration (IGR), Pune. He is assisted by 91 Deputy Inspectors General of Registration (DIG), Superintendent of Stamps (SOS) at Mumbai, six collector of stamps at Mumbai, 31 Joint District......

6.5 of (Cess) and penalty collected by the Comptroller & Auditor Municipal Corporations (MC) during a General (C&AG) Audit calendar week are required to be credited Report for the year 2008-09 into the Government account before the regarding non-remittance of expiry of the following......

During the discussion of a similar para (Paragraph 6.3) of the Report of the Comptroller and Auditor General of India (Revenue Receipts) --- Government of Maharashtra, for the year ended 31 March 2006, in the Public Accounts Committee (PAC) meeting held on 29 September 2010, we pointed out......

of passenger tax (PT) the minor head-wise revenue figures for the years 2006-07 and 2007-08 were obtained from the office of the Principal Accountant General (A&E), Mumbai and it was noticed that there were huge variations in the figures during these years in respect of Mumbai region. Reasons for......

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......

Some of the major findings are mentioned below: I. General The total receipts of the State during the year 2009-10 amounted to 86,821.65 crore, of which the revenue raised by the State Government was 67,370.30 crore and receipts from the Government of India were 19,451.35 crore. The......