Audit Reports

Tourism in North East India in general had suffered on account of years of insurgency and the resulting security concerns. However, considering the immense potential of tourism as an important industry, the Government of India (GoI) and the State Government have been funding several tourism.........

made by State Government during the year of which accounts are in arrears Equity Loans Grants 1 2 3 4 5 6 7 8 A Working Government Companies (i) Nagaland Industrial Development Corporation (NIDC)Ltd. 2014-15 23.20 2015-16 0 5.64 0.80 (ii) Nagaland State Mineral Development Corporation.........

According to Rule 137 of the General Financial Rule s, every authority delegated with the financial powers of procuring goods shall be re sponsible and accountable to bring efficiency, economy and transparency in matters rel ating to public procurement. The procedure to be followed in.........

Chapter V deals with General Sector features two Compliance Audit paragraphs, whereas Chapter VI deals Follow-up on audit observations. According to the existing arrangements, copies of t he draft audit paragraphs and draft performance audits were sent to the Secretary of th e departments.........

(a s defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory A uditors, who are appointed by the Comptroller and Auditor General of India (C&AG) as per the provisions of Section 139 (5) or (7) of the Companies Act. These financial st atements are also subject to.........

161 CHAPTER - V GENERAL SECTOR 5.1 Introduction This Chapter of the Audit report for the year ended 31 March 2016 deals with the findings on audit of the State.........

results of the perf ormance audit and compliance audit of the Departments of the Governme nt of Nagaland under the Social, Economic, Revenue and General Sectors i ncluding the Departments of School Education, Nagaland State Lot teries, Tourism, Motor Vehicle Department, Nagaland State.........

DEPARTMENT Evasion of Tax 4.4 153 Evasion of Tax 4.5 156 Loss of Revenue/Evasion of Tax 4.6 158 iii Reference to Paragraph (s) Page (s) CHAPTER V – GENERAL SECTOR Introduction 5.1 161 Planning and Conduct of Audit 5.2 162 FINANCE (TREASURIES AND ACCOUNTS DEPARTMENT) Fraudulent payment of.........

During 2015-16, no State Level Audit and Accounts C ommittee meeting was convened. 6.3 Outstanding Inspection Reports The Accountant General (Audit), Nagaland conducts p eriodical inspection of the Government departments to test-check the transactio ns and verify the maintenance of important.........

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The general data relating to the State is given in Appendix 1.1(D) . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services produced within the State in a given period of time. The gro wth of GSDP of the State is an important indicator.........

After verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless speci fied otherwise. As per Finance Accounts, Utilization Certificates in respect of 286 cases am ounting to ` `` ` 909.61 crore.........

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure incurred under various grants is wi thin the authorisation given under the Act and that the expenditure required to be charged under t he provision of the Constitution is so.........

The general data relat ing to the State is given in Appendix 1.1(D) . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services produced within the State in a given period of time . The growth of GSDP of the State is an important.........

(UCs) should be obtained by the depart mental officers from the grantees and after verification, these should be forwarded to th e Accountant General (Accounts & Entitlement) within 12 months from the date of thei r sanction unless specified otherwise. However, of the 242 grants in respect.........

2.1.2 Audit of appropriations by the Comptroller and Aud itor 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 provision of.........

The general data relating to the State is given in Appendix 1.1(D). Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services produced within the State in a given period of time. The gro wth of GSDP of the State is an important indicator.........

(UCs) should be obtained by the departmen tal officers from the grantees and after verification, these should be forwarded to the Accou ntant General (Accounts & Entitlement) within 12 months from the date of their sanction u nless specified otherwise. However, of the 629 grants in respect.........

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether the expenditure actually incur red under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of.........

2017-18 Section -A: Revenue 9129.12 I – Revenue receipts 10357.83 8184.76 I-Revenue expenditure- 9274.00 586.67 -Tax revenue 790.94 3421.18 General Services- 3666.88 164.80 -Non-tax revenue 174.07 2056.76 Social Services of which 2569.42 3757.13 -State’s share of Union Taxes 4154.33.........