Audit Reports

and selection of beneficiaries by district officers were almost absent Soil surveys were not conducted and soil testing wasfar below the targets. Performance of quality testing laboratories was poor. Some of the important audit findings are as follows: Supplementary provisions of? 42.35 crore......

As required under the provisions of the contract, after signing the agreement, the contractor deposited initial performance security amounting to 69.70 lakh through fourFDRs (No. 886846 and 886847 dated 5 October 2006,539983 dated 17 October 2006, 539997 dated 18 November 2006 , for six......

Name of Package no/ Contract Date of Amount Earnest money (EM) and performance security deposit (PSD) released No. division Agreement No (7 in lakh) release Details of EM/ PSD number and date Name of Bank Amount in 7 Keoti Canal 1 Dn.Rewa KCP-3/ 1908.43 EM FDR No. 0499678 dated 09-07-03 OBC......

Overview OVERVIEW The Report includes three chapters containing five reviews and 21 paragraphs dealing with the results of performance audit of selected programmes and schemes as well as audit of the financial transactions of the Government. The audit has been conducted......

2. Chapter I deals with the findings of performance audit in the Planning, Economics and Statistics and Water Resources departments, Chapter II deals with findings of transaction audit in Animal Husbandry; Culture; Forest; Higher Education; Labour; Medical Education; Narmada Valley Development;......

Hence the boxes pulled in were tilted leading to time and cost overran. The performance of the second contractor was also not good and only 40 per cent work was completed even after delay of one year from the scheduled date of completion. The reasons for not properly assessing the......

Statutory corporations, three accounts Performance of PSUs received qualified certificates and one account received adverse certificate. The Reports of During the year 2009-10, out of 62 working the Statutory auditors on internal control of the companies indicated several weak areas PSUs,......

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 Annexures-2, 5 and 6 respectively. A ratio......

163 Audit Report No.4 of (Commercial) for the year ended 31 March 2010 Annexure-11 Statement showing the operational performance of Maharashtra State Power Generation Company Limited (Referred to in paragraph No. 2.2.15) Sl. No. Particulars 2005-06 2006-07 2007-08 2008-09 2009-10 1. Installed......

Table 6.3 ( in crore) Sr. No. Particulars Number of Amount cases 1. Performance audit of ‘Management 01 62.96 of Forest Receipts’ 2. Non/short recovery of royalty 34 14.36 3. Non-levy of interest 19 1.12 4. Non-levy of extension fee 11 0.34 5. Other irregularities 163 312.14 Total 228......

Chapter-I: General Thirty five draft paragraphs and two Performance Audits proposed to be included in the Report for the year ended 31 March 2012 were sent to the Principal Secretaries/Secretaries of the respective Departments by name between February and August 2012. The Principal......

The actual receipts of Sales Tax/ YAT for the year 2011-12 was 2,476.78 crore against the Budget estimates of 2,444.27 crorc. Audit Report (Revenue Sector) for the year ended 31 March 2012 2.3 Arrears in assessment The number of cases pending for assessment at the beginning of the years,......

The tax administration is governed by Acts and Rules framed separately for each Department. 7.2 Results of audit In 2011-12, test check of the records of the Multi Purpose Projects and Power and Industries Departments revealed non/short realisation of dues from the sale of GoHP power share......

Acts and rules made thereunder and are under the administrative control of the Director Transport, who is assisted by a team of officers/staff in the performance of his duties relating to levy and collection of receipts from the Motor Vehicles. The receipts from the goods and passengers tax are......

Chapter ! V: Stamp Duty Tax administration 4.1 37 Trend of receipts 4.2 37 Cost of collection 4.3 38 Impact of audit 4.4 38 Results of audit 4.5 39 Performance audit of ‘Stamp duty and Registration fee including IT aspect’ 4.6 40 Other Audit observations 4.7 63 Non-observance of the......

Significant audit observations This Report contains 35 paragraphs relating to short/non-levy of tax, duty and interest penalty etc. and two performance audits titled ‘Stamp duty and Registration fee including IT aspect’ and ‘Management of Forest Receipts’ involving financial effect of......

Solan, Sirmour, Kinnaur and Spiti area), North Zone (Chamba, Kangra and Una) and Central Zone (Bilaspur, Hamirpur, Kullu, Lahaul area and Mandi) Audit Report (Revenue Sector) for the year ended 37 March 2012 3.3 Cost of collection The gross collection in respect of state excise revenue......

Appendix-I Reference: Para-1.10 (Audit planning) Sr. No. Principal head Units audited 1. Sales tax 11 2. Motor Vehicle tax 52 3. Stamp & Registration Fee 78 4. Passengers and Goods Tax 09 5. State Excise Duty 08 6. Forest 28......

This Report is prepared for submission to the Governor of the State of Himachal Pradesh under Article 151 (2) of the Constitution of India. 2. The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and......

Land Revenue BBMB Bhakra Beas Management Board BDO Block Development Officer BEs Budget Estimates CA Compensatory Afforestation CAATs Computer Aided Audit Techniques CAMPA Compensatory Afforestation fund Management and Planning Authority CEI Chief Electrical Inspector CF Conservator of Forest......

interest payments (Rupees one crore), the primary surplus of Rs 1,407 crore in 2007-08 became a primary deficit of Rs 241 crore in 2008-09.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 2008-09 is presented......

Report, it was felt that the audit findings on State finances remained camouflaged because the majority of audit findings were on compliance and performance audits. The obvious fallout of this all-inclusive reporting was that the audit findings on financial management did not receive proper......

Assuming that Gross State Domestic Product (GSDP) is the good indicator of the performance of the State’s economy major fiscal aggregates like tax and non-tax revenue and capital expenditure internal debt and revenue and fiscal deficits have been presented as percentage to the GSDP at......

SUMMARY Background This Report on the Finances of the Government of Uttarakhand is being brought out with a view to assess objectively the financial performance of the State during the year 2009-10. The aim of this Report is to provide the State Government with timely input based on actual data......

3. Audit observations on matters arising from performance audit and audit of transactionsin various departments,audit ofrevenue receipts and Statutory Corporations, Boards and Government Companies for the year ended 31 March 2010 are included in a separate Report. 4. The audit has......

58.88 crore involved in 15.675 cases. An amount of Rs. 2 lakh had been recovered in 48 cases. A performance review of "Assessment and collection of water rates” involving money value of Rs. 927.98 crore and few illustrative cases involving Rs. 1.80 crore are mentioned in the follow ing......

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......

The Government and the PSUs should take concrete steps to reconcile the differences in a lime -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......

To obtain optimum condenser performance in bottom zone also, the Company decided (March 2006) to procure an additional 10,000 CTs. Accordingly extension orders were placed ( May 2006) on the same firms, without inviting fresh tenders, to supply the CTs at a cost of Rs. 2.19 crore on same......

There were 10 non-working 2008-09. companies. As no purpose is served by Performance of PSUs keeping these PSUs in existence, they need to be wound up quickly. During the year 2008-09, out of 40 working PSUs, 26 PSUs earned profit of Discussion of Audit Reports by COPU Rs 113.70 crore......

Para Action (Action taken report Required by PSUs) 6 Madhya Pradesh State Industrial Development Corporation Limited Lack of Monitoring of recovery performance dues 2002-03 7.50 -----do------ resulted in blockage of funds Blocking of funds Rupees 4.79 crore in equity 2002-03 4.50 -----do------......

3.2 Non-receipt of information pertaining to institutions substantially financed by the Government To identify the institutions which attract audit under Sections 14 and 15 of the CAG’s (Duties, Powers and Conditions of service) Act, 1971, heads of the Government departments are required......

2.1.2 Audit cr ation by the Comptroller and Auditor General (CAG) of India seeks to ascertain whether expenditure ” 'neurred under various grants is within the autho ' “ ‘ven under the Appropriation Act and that the expenditure required to b ' ’ under the provisions of the Constitution is......

The Reports containing the findings of performance audit, results of audit of transactions in various departments, observations arising from audit of Government companies, Statutory corporations, Boards and Panchayat raj institutions and points arising from audit of revenue receipts are......

The financial performance of the State has been assessed based on the FRA, budget documents, Thirteenth Finance Commission Report (Xm FC) and other financial data obtained from various Government departments and organizations. The report is structured in three chapters. Chapter 1 is based on......

pertaining to institutions 3.2 89 substantially financed by the Government Status of submission of accounts of autonomous bodies and placement of audit reports before the 3.3 90 State Legislature Departmental commercial undertakings 3.4 90 Misappropriations, losses, etc. 3.5 91 Non-receipt of......

Appendices Appendix 1.1 (Reference: Page 1) STATE PROFILE A General Data SI. No. Particulars Figures 1 Area 1,91,791 sqkm Population 2 a. As per 2001 Census 5.29 crore b. As per 2011 Census 6.11 crore 3 a. Density of Population (2001 Census) (All...

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......

4.1.9.3 Non-utilisation of High Performance Thin Layer Chromatography (HPTLC) system In order to maintain International Standards for exports, the levels of pesticides, hormones, antibiotics, heavy minerals and metals in food materials should be kept at specified limits. The HPTLC system......

Chapter ITT Audit of Transactions Audit of transactions of the Government Departments, their field formations as well as that of the autonomous bodies brought......

The report covers significant matters arising out of the compliance and performance audits of various departments including autonomous bodies and departmentally run commercial undertakings. Audit observations on the Annual Accounts of the Government would form part of a Report on State......

No.2 (Cry® for the year ended 31 March 2010 Appendix 2.1 (Reference: Paragraph 2.1.3 and 2.1.7.2; Pages 13 and 18) Details of projects selected for audit Sr. Name of the Division No. of Name of the project Taluka/District No. projects Major projects 1 Talamba Major Project 1 (i) Talamba......

The Chief Controlling Officer (CCO) based audit covering the overall working of the Department including performance audit of the implementation of State sponsored and Centrally sponsored schemes revealed that the Department could not provide an expected level of infrastructure despite receiving......

CHAPTER-II PERFORMANCE AUDIT Multipurpose Projects and Power Department 2.1_Hydro Power Development through Private Sector Participation Recognising the......

However, the amount was not recovered from the running bills of the contractor paid in the intervening period. Audit also noticed that for due performance of the contract, performance bond/ Bank Guarantee of 23.25 lakh equal to five per cent of tendered cost was also not obtained as required......

CHAPTER-IH THEMATIC AUDIT Labour and Employment Department 3.1 Functioning of Himachal Pradesh Building and Other Construction _Workers Welfare Board 3.1.1......

of 1.5 3 the Principal Accountant General (Audit), Himachal Pradesh Planning and conduct of audit 1.6 3 Significant audit observations 1.7 3 (a) Performance Audit (b) Thematic Audit (c) Audit of Transactions (d) Chief Controlling Officer based Audit of a Government Department Recoveries at......

The highlights of audit observations included in this Report have also been shown in this Chapter. 3. Chapter-II deals with the findings of Performance audit of Hydro Power Development through Private Sector Participation. 4. Chapter-Ill contains thematic audit on Functioning of Himachal Pradesh......

irregularities 246 36.56 20 15.87 266 52.43 Total 974 321.30 72 24.17 1046 345.47 I I Appendix-1.3 (Refer paragraph 1.12; page 10) Statement showing performance of the Autonomous Bodies Sr. Name of body Period of Year upto Delay in Period upto Date of No. entrustment which submission which......

IPP Independent Power Producer IR Inspection Report m Industrial Training Institute JNNURM Jawaharlal Nehru National Urban Renewal Mission KPI Key Performance Indicators LA DC Local Area Development Committee LOC Letter of Credit METP Machinery, Equipment, Tools and Plants MHFW Ministry of......