Audit Reports

1-9 CHAPTER I: 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 departments and autonomous bodies. Compliance audit......

be constituted for health care centres at PHC, CHC and DH levels under the Panchayat Raj framework for the management of the hospitals, to review the performance of the outpatient department (OPD), in-patient department (IPD) services and facilities at the hospital and for outreach work. The RKS......

CHAPTER - III Page AUDIT OF TRANSACTIONS 127-160 3.1 Fraudulent drawal/misappropriation/embezzlement/losses 3.2 Non-compliance with Rules 3.3 Audit against......

Mumbai and the Accountant General (Audit)-II, Nagpur Significant audit observations 1.6 3 Responses of the departments to draft paragraphs/ 1.7 9 performance reviews CHAPTER II PERFORMANCE AUDITS Housing Department 2.1 11 Slum rehabilitation schemes in Mumbai Environment Department Role of......

3. Chapter II contains findings of the performance audit of Slum Rehabilitation Schemes in Mumbai, Role of Maharashtra Pollution Control Board in Prevention and Control of Water Pollution in Maharashtra, Implementation of Soil and Water Conservation Programme in Agriculture Department,......

2 (Civil) for the year ended 31 March 2011 Appendix 2.3.2 (Reference Paragraph : 2.3.2; Page: 66) Details of projects selected for audit Sr. Name of the Division No. of Name of Projects Type of District No Projects project 1. Bembla Project Division 1 Bembla Major Yavatmal Yavatmal 2. EE......

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 departments and autonomous bodies. Compliance audit......

Adverse impact of these vacancies at various levels on the performance of the Labour Department in various areas of its responsibility was obvious. Similarly under LSIS Organisation posts of one Deputy Director, one Assistant Director and one Administrative Officer were vacant. Four hospitals......

Ayacut 23 46 0 0 0 0 0 0 1 3 0 0 24 49 34. Misc. Dept. 112 284 11 17 18 36 15 65 18 57 18 48 192 507 171 Audit Report (Civil) for the year ended 31 March 2011 Sl. No. Department Year Up to 2006 2006-07 2007-08 2008-09 2009-10 2010-11 Total IRs Paras IRs Paras IRs Paras IRs Paras IRs Paras IRs......

Besides, delay beyond 100 days was to be reckoned as a cause for termination of the contract and forfeiture of all security deposits and performance securities. We observed (August 2010) that; Even after lapse of 77 per cent of targeted period, the contractor had achieved only 20.46 per......

3 Accountant General (C&CA), Gwalior and Accountant General (W&RA), Bhopal Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Performance audits of programmes/activities/department 1.6.1 3 Compliance audit of transactions 1.6.2 6 Lack of responsiveness of Government to......

3. Chapter-2 deals with the findings of the performance audit while Chapter-3 covers audit of transactions in various departments and Chapter-4 comments on functioning of Government Department(s). 4. The Reports containing (a) observations on the finances of the State Government, (b)......

The Twelfth Finance Commission has framed a scheme of debt relief of Central loans named Debt Consolidation and Relief Facilities based on fiscal performance of the State linked to the reduction of deficits of the States. Under the scheme, the repayments due on Central loans from 2005-06 to......

pro forma accounts in the prescribed format annually showing the working results of financial operations so that the government can assess their performance. The finalised accounts of the departmentally managed commercial and quasi-commercial undertakings reflect their overall financial......

This Report on the Finances of the Government of Maharashtra is being brought out with a view to assess objectively the financial performance of the State during 2009-10 and to provide the State Government and State Legislature with timely inputs based on audit analysis of financial data. In......

Accounts thus facilitate management of finances and monitoring of budgetary provisions and are, therefore, complementary to Finance Accounts. Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether expenditure actually incurred under various......

The Reports containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately. Audit......

were completed) of three prominent companies in the State From foe Income Tax Department to verify whether growth in revenue from royalty was 23 Performance Audit Report No. 2 of 2012 commensurate with the growth in the companies engaged in mining of iron ore. A comparative statement of......

SUSTAINABLE MINING IN KARNATAKA Introductory' 1.1 Organisational setup 1.2 Audit Criteria 1.3 Audit objectives 1.4 Reasons for selection and scope of Performance Audit 1.5 Methodology of audit 1.6 Production of Major Minerals 1.7 Trend of revenue 1.8 Acknowledgement 1.9 This Report 1.10......

irregular mining 6.1 and transportation Irregular extraction of minerals 6.2 Transportation of minerals 6.3 Conclusion 6.4 Recommendations 6.5 Performance Audit Report No, 2 of 20 J2 CHAPTER VI - IRREGULARITIES IN MINING In terms of National Mineral Policy, all minerals have to be extracted......

million MT in million MT MT production 2006-07 16 33.26 17,26 108 2007-08 16 44.30 28,30 176 200S-09 16 49.8] 33.81 211 200940 16 33.37 17.37 109 101 Performance Audit Report No. 2 of 2012 As the recommended production proposed in the NEER1 report was scientifically arrived at and also compatible......

Performance Audit Report No. 2 of 2012 CHAPTER-V EXPLORATION OF MINERAL RESERVES Classification of reserves 5.1 Approval of mining plans 5.2......

to roads due to overloading of mine lorries 9.7 Results of survey on impact on Socio-Economic 9.8 conditions Conclusion 9.9 Recommendations 9.10 Performance Audit Report No. 2 of 2012 CHAPTER IX - SOCIO ECONOMIC IMPACT OF MINING Li Introduction The MMDR Act 1957, Rules and Regulations and the......

for Integrated Steel Plant 2.3 Implementation of measures to improve environment 2.4 and livelihood of people Conclusion 2.5 Recommendations 2.6 Performance Audit Report No. 2 of 2012 CHAPTER II - MANAGEMENT OF MINERAL RESOURCES In this chapter we discuss the policies of the Union Government......

of Vehicle Check Register 7.2 Working of the Mobile squad 7.3 Improper maintenancc/misuse of Tripsheets 7.4 Conclusion 7.5 Recommendations 7.6 Performance Audit Report No. 2 of 20 i2 CHAPTER VII - ENFORCEMENT ACTIVITIES OF DMG In this Chapter we discuss the deficiencies noticed in the......

PREFACE This Report contains the results of the Performance Audit on Controls and Systems for Sustainable Mining in Karnataka under Article 151 (2) of the Constitution of India. The audit of......

EXECUTIVE SUMMARY A Performance Audit was conducted on Controls and Systems for Sustainable Mining in Karnataka to ascertain whether policies of the Government were......

Internal Audit Manual codifying the practices and procedures relating to conduct of internal audit may be prepared by the Department, The coverage of internal audit may be enlarged and timely compliance ensured, Applications for lease should be processed within the time frame as per......

Renewal of leases 4.4 Non/short realisation of stamp duty and registration 4.5 fee on mining/quarrying lease deeds Conclusion 4.6 Recommendations 4.7 Performance Audit Report No. 2 of 20 i2 CHAPTER IV - SANCTION AND RENEWAL OF MINING LEASE All rights to minerals vest with the Government. The MMDR......

Protection Fund GPS Global Positioning System GS1 Geological Survey of India HGML Hutti Gold Mines Limited USD High Speed Diesel IAW Internal Audit Wing IBM Indian Bureau of Mines liSc Indian Institute of Science, Bangalore ILMS Integrated Lease Management System 1SRO Indian Space Research......

Final action is audited. 7 530 03/03 III Between April 2003 and Dee 2003 Ouii of die total area notified., one applicant had brought slay order from the Hon'ble High Court in respect of 380.43 Ha. After disposal of the writ petition (March 2004) and based on the recommendation (Dec 2004) of the......

190 Chapter-VI: Commercial Activities Performance of PSUs 6.1.14 The financial position and working results of PSUs are detailed in Appendix 6.3. A ratio of PSUs Turnover to State GDP shows the extent of PSUs activities in the State economy. Table-6.1.5 below provides the details of working......

We also present two Performance Audits on “Computerisation in the Motor Vehicle Department” and “Cross Verification of Declaration Forms in Inter Chapter State Trade and Commerce” relating to system deficiencies in administration of the Central Sales Tax Act provisions and......

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 Departments, autonomous bodies and departmentally run......

CHAPTER-IV AYUSH DEPARTMENT 4.1 Chief Controlling Officer (CCO) based Performance Audit of AYUSH Department Highlights The Department of Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homoeopathy (AYUSH) is......

CHAPTER m AUDIT OF TRANSACTIONS Audit of transactions of the Government Departments, their field formations as well as that of the autonomous bodies brought......

of the Principal 1.4 3 Accountant General (Audit), Uttarakhand, Dehradun Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Performance audits of schemes/programmes/activities 1.6.1 3 of civil departments and Thematic paragraphs Compliance audit of transactions 1.6.2 5......

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 08-09 09-10 Total 1 Agriculture 1 1......

PREFACE 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. The Report contains findings of performance audit and audit of transactions in various departments including the Public Works Department, audit of autonomous bodies and......

5.1.3 Impact of Audit Reports Revenue impact During the last five years i.e. 2004-05 to 2008-09 we had pointed out cases of underassessments, loss of revenue, non/short levy/recovery and other irregularities with revenue implication of? 26.23 crore in 13,95,948 cases. Of these, the Department......

CHAPTER-VI: OTHER TAX RECEIPTS 6.1 Results of audit We reported short levy, excess grant of refund, loss of revenue etc., amounting to 925.13 crore in 20,981 cases as mentioned below, on the......

table shows the details of pending Sales tax assessment cases for the years 2007-08, 2008-09 and 2009-10 as furnished by the Departments: 17 Audit Report (Revenue Receipts) for the year ended 31 March 2010 Year Opening New Total Disposal Balance Percentage balance cases due assess-Cases......

the audit detections made during the local audit referred to above and during earlier years which could not be included in earlier reports) and one performance review on “Assessment, levy and collection of taxes and other receipts in the motor vehicles Department” relating to short/non-levy......

In 2009-10, the revenue increased by 30per cent over 2008-09. 3.1,3 Im pact of Audit Repo rts Revenue impact During the last five years, 2004-05 to 2008-09, we had pointed out cases of underassessments/non/short levy/loss of revenue of stamp duty, etc., interest and other irregularities with......

4.1.3 Impact of Audit Reports Revenue impact During the last five years, 2004-05 to 2008-09, we had pointed out cases of underassessments/non/short levy/loss of revenue of land revenue, etc., interest 38 Chapter-TV: Land Revenue and other irregularities with revenue implication of 751 crore......

CHAPTER-VII: NON-TAX RECEIPTS 7.1 Results of audit We reported non-recovery of fees, charges and interest of? 364.99 crore in 80 cases as shown below on the basis of test check of the records......

PREFACE This Report for the year ended 31 March 2010 has been prepared for submission to the Governor under Article 151(2) of the Constitution. The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and......

ANNEXURE Statement showing auditable units, units planned and audited during the year 2009-10 (Reference : Paragraph 1.4) Sr.No Tax Total No of auditable units1 No of units......

The fiscal performance of the State vis-a-vis FRBM targets and those framed in the Mid-Term Fiscal Policy Statement (MTFPS) for the year 2009-10 is presented in Table 1.2 below: Table-1.2: Fiscal forecasts under FRBM Act and MTFPS Fiscal forecasts FRBM Targets Projection as per Actual MTFPS......

opening of a separate sub-head 'collection charges' on the lines of practice for the other taxes for effectively monitoring the functioning and the performance of the department. This will also enable the State to compare the collection cost position vis-a-vis the all India average Government......

26 Performance audit of Acquisition and allotment of land by KJADB Chapter-5 As and when Government land was granted, a new survey number was to be assigned and the area of the granted land reduced from the extent of Government land shown in the RTC. This was not done and RTCs, therefore,......

Proportion to total (in acres and guntas) extent Since inception Northern Karnataka 11324-00 28 Southern Karnataka 29802-00 72 Total 41126-00 100 Performance audit of 7 Acquisition and allotment of land by KIADB Report No.6 of 2010-11 Particulars Extent of land acquired Proportion to total (in......

Kariyammana Bangalore 28.2.04 10.1.11 6-11 0-20 Agrahara Dobbaspet IV Bangalore 27.5.10 30.4.11 0-11 5-01 Phase SUBTOTAL 534-30 GRAND TOTAL 563-16 Performance audit of Acquisition and allotment of land by KIADB Report No.6 of 2010-11 Appendix-2 (Paragraph 5.2, Page 27) Checklist of documents......

reply is not tenable as the Regulations could not be amended by a resolution of the Board and any amendment required the approval of the Legislature. Performance audit of 53 Acquisition and allotment of land by KIADB Report No.6 of 2010-11 /---\ 6.2 Land Allotment Committee and Development......

The Board also functions as an agency for acquisition of lands for Single Unit Complexes and Special Economic Zones. A performance audit of acquisition and allotment of land by the Board was taken up between April to July 2011 and October 2011 and entry and exit conferences were held with......

Chapter-2 Chapter-2 Audit approach 2.1 Audit scope and methodology The Performance Audit started with an entry conference held on 25 April 2011 with the Principal Secretary, Commerce and Industries in which audit scope......

Chart 1.1: Target and achievement of land acquisition during the years 2006-11 (Source: Information furnished by the Board) 1 40 guntas make one acre Performance audit of 1 Acquisition and allotment of land by KIADB Report No.6 of 2010-11 In addition to these lands acquired for setting up......

The compensation was fixed considering the rate of X 6.90 lakh per acre paid by the Housing Board for lands acquired 24 Performance audit of Acquisition and allotment of land by KIADB Chapter-4 in the vicinity during 2006-07. The Board, however, enhanced (March 2008) the compensation from ?......

60 Performance audit of Acquisition and allotment of land by KIADB Chapter-7 An effective internal control mechanism needs to be put in place to ensure that land acquisition is consistent with Government instructions and payment of compensation for land acquired by the Board is made after due......

targets for PSUs and outsourcing the work relating to preparation of accounts, Performance of PSUs if required. There were 10 non-working Out of47 working PSUs, 27 PSUs earned companies. As no purpose is served by profit oft 147.82 crore and 11 PSUs keeping these PSUs in existence, they need to......

security deposit as against the required deposit of T 14.21 lakh by relaxing the requirement of obtaining minimum security deposit based on past performance of the Contractor. We observed that the Company issued (August 2005) material having huge value of 8.47 crore to the Contractor at one......

The Government and the PSUs should take concrete steps to reconcile the differences in a time bound manner. Performance of PSUs 1.15 The financial results of PSUs, financial position and working results of working Statutory corporations are detailed in Annexure 2, 5 and 6 respectively. A......

4for the year ended 31 March 2010 Annexure-13 (Referred to in paragraph 2.2.14) Statement showing operational performance of Madhya Pradesh Power Generating Company Limited, Jabalpur Sr. Particulars 2005-06 2006-07 2007-08 2008-09 2009-10 1. Installed capacity (MW) (a) Thermal 2272.50 2272.50......