Audit Reports

CHAPTER-I: GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Kerala during the year 2011-12, the State’s share......

Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 1997 highlighting the shortcomings during the years 1992-93 to 1995-96 regarding recoveries of interest on loans and advances. The Public Accounts Committee (PAC 2001-04) in their 47th......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on REVENUE RECEIPTS for the year ended MARCH 2012 Government of Kerala Report No. 1 of the year 2013 www.agker.cag.gov.in TABLE OF......

Some of the major findings are mentioned below: I. General Total revenue receipts of the State Government for the year 2011-12 amounted to 38,010.36 crore against 30,990.95 crore for the previous year. 74 per cent of this was raised by the State through tax revenue ( 25,718.60 crore) and......

Tax administrate The Registration Department is under the control of the Secretary to the Government, Taxes at the Government level and the Inspector General of Registration is the head of the Department. Instruments affecting immovable property are to be presented for registration in the office......

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 tax on sales, trade etc., taxes on......

A review of the interest receipts covering loans disbursed by three Departments84 was included in the report of Comptroller and Auditor General of India (Revenue Receipts)-Govemment of Himachal Pradesh for the year ended 31 March 2001. The Public Accounts Committee (PAC) in their Reports85......

under the Himachal Pradesh VAT Act, 2005, the Department has proposed the following action plan:- (i) All pending cases under Himachal Pradesh General Sales Tax Act, 1968 would be cleared by 31.12.2011. (ii) The pendency of assessment up to the year 2007-2008 would be cleared by 31.3.2012.......

Audit Report (Revenue Receipts) for the year ended 31 March 2011 4.6.8 Inadequacies in implementation of general controls General controls create the The observations in this regard are environment in which the application given in the following paragraphs: systems and application controls......

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 taxes/VAT on sales, trade etc., state excise,......

Appendices Appendix 1.1 State Profile (Reference: Page 1) A. General Data SI. No. Particulars Figures 1 Area 38863 sq km 2 Population a. As per 2001 Census 3.18 crore b. As per 2011 Census 3.34 crore 3 a.......

2.1.2 Audit of appropriations by the Comptroller and Auditor 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 provisions......

The utilisation certificate for grants-in-aid exceeding 10,000 is to be forwarded to the Principal Accountant General (Accounts and Entitlement), Kerala. In the case of sanction not exceeding T 10,000, the utilisation certificate is to be watched by the Head of Department who is required to......

However, its Gross State Domestic Product (GSDP) for the period 2002-03 to 2011-12 has been 15.85 per cent as compared to 14.46 per cent in General Category States (GCS). During this period, its population also grew by 5.03 per cent only (lowest among General Category States) against 13.90 per......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on STATE FINANCES for the year ended March 2012 Government of Kerala Report No.1 of the year 2012 http://www.saiindia.gov.in Table......

2 The total expenditure excludes Public Accounts Disbursements and inter State settlement. Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 expenditure was 15.29 per cent, whereas revenue receipts grew at CAGR of 17per cent during 2008-09 to......

Engineer (EE), Road Division, Manoharpur, we noticed that four road works4 were 1 Section 3 of SBD i.e.; “Conditions of Contract” includes general and special terms and conditions of the contract applied on employer and the contractor. 2 SBD is a bidding documents adopted by the RCD for......

Report of the Comptroller and Auditor General of India on General, Social and Economic (Non-PSUs) Sectors The Report has been laid on the table of the State Legislature Assembly on......

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Jharkhand under the General, Social and Economic Sectors including Departments of (i) Agriculture and Sugarcane Development, (ii) Animal Husbandry and Fisheries, (iii)......

assess the effectiveness of Planning, financial management, execution and monitoring of projects in the implementation of RKVY in the Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2013 State. District Agriculture Plans for the year 2012-13 were not......

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of balances of loan/remittances under ‘0049-interest receipts’ We ascertained from the The KFC prescribes reconciliation of Accountant General (Accounts & Departmental figures of revenue with Entitlement), that reconciliation those of actual credits into the of Departmental figures......

Mention of the absence of the IAW was made in the paragraph No.2.2.15 of the Comptroller and Auditor Generals' Audit Report (Revenue Receipts) 2008-09. The report has not been discussed by the PAC; however, the Department reported in October 2010 that they had taken a decision to form an IAW......

TABLE OF CONTENTS Reference to Paragraph Page Preface V Overview vii-xii CHAPTER-I: GENERAL Trend of revenue receipts 1.1 1 Response of the Departments/Govemment towards audit 1.2 4 Outstanding IRs and audit observations 1.2.1 4......

The levy and collection of stamp duty and registration fee is administered by the Stamps and Registration Department headed by the Inspector General of Registration and Commissioner of Stamps (IGRCS). There are 33 District Registrar (DR) offices and 235 Sub-Registrar offices (SRO) in the......

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, taxes on motor......

Some of the major findings are mentioned below: I General Total revenue receipts of the State Government for the year 2009-10 amounted to 49,155.70 crore against 43,290.67 crore for the previous year. 69 per cent of this was raised by State through tax revenue ( 30,578.60 crore) and non-tax......

control facilities CHAPTER 5 - [ ENVIRONMENT IMPACT ] at the project site shall be submitted to the 5.2 Impact REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA Board. Hydro-power projects carry direct and Hydel projects will not start generation indirect environmental impact on various......

4 - [ PROJECT EXECUTION ] Of the 34 projects, allotted during the progressed beyond the DPR/clearance stage REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA composite state of U.P., revised IA/Project despite freezing of IAs. Development Agreements (PDAs) were signed Only 10 per cent......

6 - [ GOVERNMENT SUPPORT ] for finalization of the proposal at the State level 6.2 Power Evacuation facility REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA and 60 days for obtaining final clearance from In terms of the policy for hydro-power projects, MoEF, Gol. the Government is......

Preface This Report of the Comptroller and Auditor General of India contains the results of performance audit of Hydro-power Development through Private Sector Participation in Uttarakhand. The......

was CHAPTER 2 - [ FRAMEWORK OF AUDIT ] assessed beforehand; due preventive and 2.4 Audit Methodology REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA protective measures to alleviate the adverse The performance audit commenced with an effects were implemented. entry conference......

Dhauliganga Ringi 5.50 Project being developed REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA 34. Dhauliganga Subhain 8.00 Project being developed 35. Dhauliganga Gaddi 5.25 Project being developed 36. Dhauliganga Kosa 24.00 Project being developed 37. Dhauliganga Hom 6.00 Project......

(PSUs) for the year ended March 2012 Functioning of Board of Directors As per Section 20 (1) of the Warehousing Corporations Act, 1962 (Act), the general superintendence and management of the affairs of a state warehousing corporation shall vest in a Board of Directors comprising 10 directors2......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by Comptroller and Auditor General of India (CAG) as per the provisions of Section 619 (2) of the Companies Act, 1956. The Statutory Auditors submit their Audit Report to the......

Audit Report on ‘Transmission System Improvements by KSEB' for the period 2002-2007 was included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Kerala for the year ended 31 March 2007. The Report is yet to be discussed by COPU (August 2012). Scope......

The CMD is assisted by a Corporate Secretary, three General Managers and a Financial Controller. The activities of the Corporation are being carried out through three Zonal Offices and sixteen Branch Offices. Scope of Audit 3.3 The present performance audit on the working of the Corporation......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on PUBLIC SECTOR UNDERTAKINGS for the year ended March 2012 Government of Kerala Report No. 3 of the year 2012 www.saiindia.: gov.......

are audited by crore), Malabar Cements Limited Statutory Auditors appointed by (f30.81 crore), Kerala State Financial Comptroller and Auditor General of Enterprises Limited (X27.94crore) and India. These accounts are also subject Kerala State Industrial De\’elopment to supplementary......

Kerala State Electricity Board and has been prepared for submission to the Government of Kerala under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government companies is......

3.1.3 Earlier Audit Mention was made in Paragraph 3.2 of the Report of the Comptroller and Auditor General of India (Civil) for the year ended 31 March 2003 about the shortcomings in the working of the department. The Committee on Public Accounts (PAC) had recommended in its Report presented in......

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......

Department 2008-09 2009-10 2010-11 Total 1. Finance 1 1 2. Consumer Affairs 1 1 3. General Education 1 1 4. Health & Family Welfare 2 1 2 5 5. Information and Public 1 1 Relations 6. Legislative Secretariat 1 1 Total 2 2 6 10 134 Appendices Appendix 1.3 Statement showing the details of......

Chapter TV--- Chief Controlling Officer based audit CHAPTER IV CHIEF CONTROLLING OFFICER BASED AUDIT GENERAL EDUCATION DEPARTMENT 4.1 Chief Controlling Officer based Audit of the Directorate of Public Instruction Highlights Imparting quality......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on GENERAL AND SOCIAL SECTOR for the year ended March 2012 GOVERNMENT OF KERALA Report No. 2 of the year 2012......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Principal Accountant General (General and Social Sector Audit). The Report includes the audit findings in respect of the departments falling under Social and General......

The matter was referred to the Govemment/Company in April 2011; their reply is awaited (September 2011). General 3.15 Follow-up action on Audit Reports Explanatory Notes outstanding 3.15.1 The Audit Reports of the Comptroller and Auditor General of India represent the culmination of the......

Himachal Pradesh General Industries Industries Novem-7.04 - 0.12 7.16 2.97 - - 2.97 0.41:1 157 Corporation Limited ber 1972 (0.41:1) Sector wise total 7.04 - 0.12 7.16 2.97 - - 2.97 0.41:1 157 (0.41:1) POWER 10. Beas Valley Power Corporation Limited MPP & Power March - - 214.53 214.53 - -......

on Tariff, Billing and Collection of Revenue of Himachal Pradesh State Electricity Board was included in the Report of the Comptroller and Auditor General of India, (Commercial) Government of Himachal Pradesh for the year ended 31 March 2007. The Report has not been discussed by COPU (September......

1.2 As on 31 March 2011, there were 22 PSUs as per the details given below. Of these, one company i.e. Himachal Pradesh General Industries Corporation Limited was listed on the stock exchange. Type of PSUs Working PSUs Non-working PSUsv Total Government Companies* 17 3 20 Statutory......

The Managing Director (MD) is the only full time Director. The MD3 is the Chief Executive Officer of the Company. The MD is assisted by the General Manager 1 (i) Secretary, Industry, Ex-officio Chairman, (ii) Finance Secretary or his representative, (iii) Labour Secretary or his representative,......

paragraph 2.2) Shareholders 1 Nominate -? Board of Directors Executive Committee Appoints ' Company Secretary Managing Director 1 i r 1 r jb - ?? 1 General Manager Head of Accounts General Manager General Manager Administration and Finance Operations Marketing i 1 / jC- / JF j* / / Manger,......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2013 Government of Jharkhand Report No. 1 of the year 2014 Table of......

the results of audit of Government companies and Statutory corporations which has been conducted under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. The results of audit relating to departmentally......

of Government departments and the Jharkhand State Electricity Regulatory Commission (JSERC) an autonomous body of which the Comptroller and Auditor General of India (CAG) is the sole auditor. 1.4 During the year 2012-13, one PSU3 was established and no PSU closed down. Audit Mandate 1.5 Audit of......

Overview Overview of Government companies and Statutory corporation Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG. These...