Audit Reports

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

These outcome indicators tend to serve the limited purpose of measuring the department-wise performance against the targets. They do not, however, give the ‘big picture’ of the status of financial management including debt position, off- budget liabilities and cash management etc. for the......

4. Audit observations on matters arising from performance audit and audit of transactions in various departments, audit of revenue receipts and Statutory Corporations, Boards and Government Companies for the year ended 31 March 2009 are included in a separate Report. 5. The Audit has......

As the State’s share in Central Taxes and Grants-in-aid is determined on the basis of recommendations of the Finance Commission, the State’s performance in mobilisation of resources was assessed in terms of its own resources comprising own tax and other non-tax sources. The State's actual......

The financial performance of the State has been assessed based on the Fiscal Responsibility and Budget Management (FRBM) Act, 2007, as amended in 2011 and 2012, Budget documents, Medium Term Fiscal Policy Statement, Economic Review, Thirteenth Finance Commission Report and other financial data......

4. The Report 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. v......

35 (2011-14). The the Revenue evolve a rational/scientific method in fixing targets and any shortfall in Committee noted that the performance Recovery Act collection may be viewed critically. of the Revenue Dept in RR collection insist that RRC should be returned only after exploring......

and Revision System for the use of appellate wing, Penalty and Offences System to capture the details of nature of the penalty levied and Employee performance system Module were also not operational and the continuation of manual procedures in those area resulted in non monitoring of disposal......

On this being pointed out, Government stated (April 2014) that KVATIS is facilitated to capture the relevant details. However, due to slow performance of the application, at present, it is not practical to operate these modules as it would affect the vehicle movement. The recommendation can......

The statutory ID available to identify a person in the system is the Permanent Account Number (PAN) issued by the income tax authorities. Audit extracted PAN details, furnished by the applicants for the registration under KVAT Act and found that multiple registrations ranging from two......

Up to March 2010 total expenditure incurred on the project was 29.75 crore and three modules were fully operational. In this context, an audit of effectiveness of KVATIS on the tax administration was taken up. The audit was conducted from February to December 2013 and data was collected from......

System, Return Processing System, Chcckpost Management System, Tax Accounting System, Enforcement and Raid System, Appeal and Revision System, Dealer Audit Assessment System, Penalty and Offences System, Arrear Recovery System, Refiind System, Employees Information System, Kiosk and Web Enabled......

Report of the Comptroller and Auditor General of India on Effectiveness of Kerala Value Added Tax Information System (KVATIS) in the Tax Administration of Commercial Taxes......

Preface This Report of the Comptroller and Auditor General of India for the year ended March 2013 has been prepared for submission to the Governor of Kerala under Article 151 of the......

Reference: Paragraph 1.4 Table showing details of investment in computerisation SI. No. Item wise (in crore) 1 Software investments. Software development- ? 160,80,000 5.90 Oracle Licences and ATS- ? 419,10,175 Antivirus Licences - ? 995,820 2...

Works were executed w ithout inviting tenders and instances of acceptance of single tenders were noticed. The performance of RPWSS w as poor due to lack of an effective maintenance mechanism and the department had to incur expenditure on operation and maintenance of the schemes.......

recovery of excess payment against the SD was not proper as the purpose of the SD was to safeguard the interest of work and to ensure satisfactory performance by the contractor. Since the work was in progress, the recovery should have been effected from the contractor’s running bills. The......

Overview OVERVIEW The Report includes three chapters containing five reviews, one long paragraph and 24 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 Panchayat and Rural Development; Public Health and Family Welfare: Public Works: Revenue and School Education Departments. Chapter II deals w ith findings of transaction audit in Farmers Welfare and Agriculture Development; Finance;......

It will also bring the remote and backward provided road connectivity upto March 2011. Audit findings in this regard are discussed below. areas closer to the district headquarters and bring about inclusive growth of the economy. 6.1.1 Roads Infrastructure includes provision of good all Status......

Audit Framework CHAPTER 2 2.1 Scope of Audit 2.2 Audit Objectives Audit of district Mandi involved a review of the The objectives of audit were to......

Conductor Licenses, Saarthi and Renewal of Licenses, Duplicate /Endorsement of e_shastra License and Issue /Renewal/Duplicate of Learner's License Audit Report on District Mandi (Report No. 5j for the year ended 31 March 2011 Registration of Registration certificates of new vehicles, Issue of......

the weaker sections of the society and the finances for integrated local area development, a disparities between various regions and district centric audit of Mandi district was carried communities within the district could not be out to assess the status and impact of addressed. implementation of......

Preface 1. This Report of the Comptroller and Auditor General of India contains the results of district centric Audit of Mandi district in Himachal Pradesh. The Report has been prepared for......

Deputy respect of certain significant departments and Commissioner who is the Chief Planning Officer or programmes as collected by Audit from various with the District Planning Officer and other district departments is detailed below: Table 1: Position of funds received and expenditure......

(October 2011) that monitoring/inspections of works was being done at all level but necessary Audit scrutiny, however, revealed that records of such inspections were not monitoring and supervision of the progress of maintained. The fact, however, remains that in implementation of various......

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The 74th Amendmentto 3.3 Perspective and Annual Plans the Constitution mandated the establishment of Audit scrutiny revealed that the DPDC had not a District Planning Committee (DPC) for consolidating the plans prepared by the prepared any Perspective Plan or Annual Action Panchayats and......

Available: 59 percent Not available: 41 per cent 8 Education facility (upto class-VIII) Available: 93 percent Not available: seven per cent o Audit Report on District Mandi (Report No. S) for the year ended 31 March 2011 The responses indicate poor satisfaction level of Recommendation the......

Wilson) Shimla Accountant General (Audit) The Himachal Pradesh Countersigned (Vinod Rai) New Delhi Comptroller and Auditor General of India The o......

Agency DT Diptheria Tetanus FHAC Family Health Awareness Camp FRU First Referral Unit GHS Government High School Gol Government of India 0 Audit Report on District Mandi (Report No. 5) for the year ended 31 March 2011 GP Gram Panchayat GSSS Government Senior Secondary School HM......

3.09 2.63 3.59 1.69 Expenditure on repair of failed DTRs f in crore) 50.49 58.93 64.78 78.60 87.94 20 The percentage of failures as per Standards of Performance (SOP : refer Paragraph 2.1.18.1) was 5 per cent for DTRs in urban areas and 12 per cent for DTRs in rural areas. The norm for failure of......

Twenty four working PSUs had arrears of twenty Performance of PSUs five accounts as of September 2011. The arrears pertain only to the years 2009-10 and 2010-11. The working State PSUs earned a profit of There were 14 non-working PSUs including seven under liquidation. The Government may......

The contractor was to furnish a bank guarantee of 99.64 lakh covering two months’ contractual payments as performance security at the time of entering into a formal agreement. As per the terms of agreement, the payment of 49.82 lakh fell due on 1st of every month starting from July 2009.......

The Government and the PSUs should take concrete steps to reconcile the differences in a time-bound manner. Performance of PSUs 1.14 The financial results of PSUs, financial position and working results of working Statutory Corporations are detailed in Annexures 2, 5 and 6 respectively.......

Since transfer of a large extent of land was involved in the project for development of infrastructure, a Performance Audit on the project was conducted for inclusion in this Report. 6.1.1 Capital structure and share holding pattern of SP1 The initial authorised share capital of SPV was 680......

The area of land and the location for each project is determined as per directions of GoK. Land being scarce and considering the cost involved, Audit reviewed the acquisition, development and allotment of land for industrial purpose by these PSUs viz. KINFRA, KSIDC and KSITIL during 2008-13. The......

The Department also has Vigilance, Planning, Inspection and Evaluation, IHRD Wings etc. 3.3. Objectives of audit The broad objectives of the study were to assess whether: Government has a sound forest land management policy in line with policies of Central government. rules framed were......

Report of the Comptroller and Auditor General of India on Land Management by the Government of Kerala with special focus on land for Aranmula Airport and Smart City Kochi The......

The company has announced that the first aircraft will take off from the proposed airport in 2015. In this backdrop, an audit was conducted to study the land management issues. Audit criteria The criteria for this study were derived from the provisions of following Central/State laws. Central......

Preface This Report of the Comptroller and Auditor General of India for the year ended March 2013 has been prepared for submission to the Governor of Kerala under Article 151 of the......

Total financial impact of audit observations amounted to 1,077.74 crore. [Chapter II] Management of Forest land Considerable area of forest land was given on lease to Public Sector Undertakings. In the absence of a consolidated register showing details of land on lease, the extent of land on......

Entity Taluk District Extent Arrears in No. (Are) lease rent as worked out by Audit (T) 1 SD Vidyalaya Ambalapuzha Alappuzha 71.26 11,525,714 2 Kerala State Civil Supplies Corpn Ambalapuzha Alappuzha 4.05 197,844 3 M/S Bosanquet Exports Pvt. Ltd Fort Kochi, Kochi Eranakulam 20.23 32,967,290 4......

If ,w An audit was conducted on management of various types of public land and land given for mega projects during January to November 2013 covering the period 2008 to 2013. The observations covered in the report includes Assignment of Government land (Chapter II), Management of Forest......

r \ Chapter-Ill v ) CHAPTER - III 3. Transaction Audit Observations Important audit findings emerging from test check of transactions made by the State Government companies and Statutory......

Undertakings, Government of Jharkhand for the year ended 31 March 2014 includes an overview of Government Companies and Statutory Corporations, one Performance Audit Report, one long paragraph and five paragraphs dealing with the Accounts as well as results of Performance Audit and Transaction......

1.7-1.9 2 Budgetary outgo towards Equity, Grants/Subsidies, 1.10-1.11 3 Guarantees and Loans Reconciliation with Finance Accounts 1.12-1.13 3-4 Performance of Public Sector Undertakings 1.14 -1.17 4-5 Arrears in finalisation of accounts 1.18-1.22 5-6 Comments on Accounts 1.23 -1.26 6-9......

and as per the records of the PSUs were reported in the Audit Reports of earlier years, no corrective action was taken by the State Government. Performance of Public Sector Undertakings 1.14 The financial results of PSUs and financial position and working results of the Statutory Corporation......

Jharkhand Utja Vikas Nigam II Energy 16.09.2013 840.00 - - 840.00 - - I^M Audit Report on Public Sector Undertakings for the year ended 31 March 2014 Paid-up Capital Loans outstanding at the close of 2013-14 Month Manpower Name of the and year State State Central (No. of Sector & Name of the......

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......

per month paid monthly without linkage to deployment (including SLA all the activities (b) 40 per cent paid monthly based on mentioned for this SLA performance under the scope of work) 2 Cost of annual renewal Rs.5() per FPD (a) 60 per cent of MOS payment is of FPD license. The paid monthly......

IRC-37-2001 w as only a guideline and not a code and deviations from the IRC design were permitted provided the modified design guaranteed the same performance as that of the IRC design. Though avoidable expenditure had been incurred for the GSB in one sense, it was more than offset by savings......

PREFACE 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. Chapter-1 of this report indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the offices of the Principal Accountant General......