Audit Reports

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. In this report we are presenting the results of our audit on the working of the State Excise Department for......

The Excise Commissioner is assisted by two Additional Excise Commissioners for General Administration and Enforcement respectively. The State is divided into three zones for administrative purpose, each under the control of a Joint Excise Commissioner. The divisions at the district level are......

In April 2009 a section of C-DIT employees submitted a memorandum to the Director General of Police alleging that the private party was printing the labels at two places, near the Walayar Check post and at Emakulam. The memorandum was forwarded to the Excise Commissioner by the DGP. The......

We are of the view that the Department managed its budget effectively as generally the variation between the budget and actual revenue and expense was within reasonable limits. Performance Audit of State Excise Departmentfor the year ended 31 March 2011 5.1.1 Did the Department officials use the......

We are of the view that as the Department’s functions necessitates constant interaction with the general public and stake holders like the licensees, a comprehensive website would have helped in speedy dissemination of information. 48......

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.......

The utilisation certificate for grants-in-aid exceeding 10000, is to be forwarded to the Principal Accountant General (Accounts and Entitlement), Kerala. In the case of sanction not exceeding 10000, the utilisation certificate is to be watched by the Head of Department and he is required to......

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......

State ranks high in the human development index with a literacy rate of 93.91 per cent and life expectancy at birth of 74 years when compared to the General Category States’ average. The infant mortality rate (12 per thousand) of the State is very low compared to the All India' average. The......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2011 Report No.l GOVERNMENT OF KERALA http://www.saiindia.gov.in Table of Contents......

PREFACE Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government companies, (ii) Statutory corporations and (iii) Depart mentally managed......

ANNEXURES Annexure - 1 Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2010 in respect of Government companies and Statutory corporations. (Referred to in paragraph 1.7) (Figures in column 5 ...

mainly deals with Planning, Project Management, Financial Management, Operational Performance (with particular reference to thermal stations and a general review of the ongoing projects relating to hydro stations), Environmental Issues and Monitoring by top Management. Audit examination......

derived from the assessment and collection of different taxes like sales tax, value added tax and central sales tax which are regulated by the Kerala General Sales Tax Act, 1963, the Kerala Value Added Tax Act, 2003, the Central Sales Tax Act, 1956 and notifications issued by the Department from......

Tax administration The Registration Department is under the control of the Secretary to the Government, Taxes at 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......

to improve the internal control system including strengthening of the internal audit POLICE RECEIPTS Non-observance of the instruction of Director General of Police (DGP) had resulted in non-realisation of incentive off 6.63 crore from the Government of India. 8.5 Loss of revenue due to delaved......

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......

Some of the major findings are mentioned below: I. General Total revenue receipts of the State Government for the year 2010-11 amounted to 30,990.95 crore against 26,109.40 crore for the previous year. 76 per cent of this was raised by the State through tax revenue ( 21,721.69......

Ministry of Transport; The computerised National Permit System was implemented as planned for the project objectives were achieved; Reliable general and security controls exist; and An Internal control mechanism is in place with Department 5.6.9 Audit methodology We conducted the......

GTN Textiles Ltd. 326.84 0.327 13. JRG Securities 320.96 0.321 14. Manappuram General Finance 739.12 0.739 15. Southern Ispat & Energy 449.58 0.450 Limited 16. Sree Shakti Paper mills 674.92 0.675 17 Federal Bank 8,182.15 8.182 GRAND TOTAL 168.42 183......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2013 Government of Jharkhand Report No. 5 of the year 2013 TABLE OF CONTENTS......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution for being laid before the State Legislature.......

conducted in these districts was minimal as mentioned in the following table: Year Inspector of registration District Sub Registrar Inspector General of Registration Target No. of inspection Target No. of inspection Target No. of inspection conducted conducted conducted 2009-10 13 Nil 17 1......

Ranchi (Mridula Sapru) The Principal Accountant General (Audit) Jharkhand Countersigned New Delhi (Shashi Kant Sharma) The Comptroller and Auditor General of India 129......

the observations contained in the Inspection Reports (IRs), rectify the defects and omissions promptly and report their compliance to the Accountant General who forwards a half yearly report of pending IRs to the Secretary of the department to facilitate monitoring of the audit observations. As......

indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of the offices of the Principal Accountant General (C&CA) and Accountant General (WF&RA) and response of the Departments to the draft paragraphs. Highlights of audit observations included in......

and methodology Reviews on “Administration of Water Act" and "Implementation of Air Act" were included in the Report of the Comptroller and Auditor General (Civil) for the year ended March 2000 and March 2001 respectively. The Public Accounts Committee (PAC) in their Report No 10 of 11th......

and methodology Reviews on “Administration of Water Act" and "Implementation of Air Act" were included in the Report of the Comptroller and Auditor General (Civil) for the year ended March 2000 and March 2001 respectively. The Public Accounts Committee (PAC) in their Report No 10 of 11th......

The IMD handles the regulation of general mines and minerals, grant of leases of mines/ quarries and the levy and collection of royalty and dead rent. It is headed at the Government level by a Principal Secretary and at the Department level, by the Commissioner of Geology and Mining (CGM). The......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2014 has been prepared for submission to the Governor of Gujarat under Article 151 of the Constitution......

2.4.6.1 In a meeting held between the Accountant General and the Commissioner of Commercial Tax on 19 July 2013, the Department expressed their inability to produce the records for the year 2006-07 and 2007-08. Further, the Department stated that the tasks were not generated for the year......

TABLE OF CONTENTS Paragraph Page Preface v-vi Overview vii-xii Chapter -I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 4 Evasion of tax detected by the Department......

Some of the major findings are as mentioned below: I. General The total revenue receipts of the Government of Gujarat in 2013-14 were 79,975.74 crore as against 75,228.53 crore during 2012-13. The revenue raised by the State from tax receipts during 2013-14 was 56,372.37 crore and from......

During the ‘Performance Audit (PA) of Management of Government Land’ included in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2012 (Revenue Receipts) Government of Gujarat, the Department did not produce some files. These files were subsequently......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted by the Sub-Registrar (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collector (Stamp Duty Valuation......

3.1.4 Audit Findings 3.1.4.1 Position of Outstanding Balances Mention was made in paragraph 4.16 of the Report of the Comptroller and Auditor General of Tndia for the year ended 31 March 2003 (Civil), Government of Himachal Pradesh regarding outstanding balances under MWA head in Public Works......

CHAPTER AUDIT OF TRANSACTIONS II Excess lover paymentlwastefullunfruitfullinfructuous expenditure Public Works Department 2.1_Unfruitful expenditure Failure of the Department to synchronise construction of road and railway over bridge resulted in...

5. The Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

Scope of Audit 2.3 The working of the Company was last audited and included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Kerala for the year ended 31 March 1996. The Report was considered by the Committee on Public Undertakings (COPU) and their......

3.7 A performance audit on generation of electricity activity of KSEB was included in the Report of the Comptroller and Auditor General of India-No.4 (Commercial), Government of Kerala for the year ended 31 March 2010. Scope and Methodology of Audit 3.8 The present performance audit conducted......

Development Industries October 1981 3.76 3.76 0.52 0.83 1.35 0.36:1 25 Corporation Limited (1.80) (1.80) (0.34:1) Kerala School Teachers and Non¬ General 0.62:1 17 teaching Staff Welfare Corporation Education August 1984 0.50 0.50 0.31 0.31 (0.62:1) Limited 18 Kerala Small Industries......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG) fall under the following categories: Government companies, Statutory corporations, and Departmentally managed......

companies (as defined in Section 617 of die 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. These accounts are also subject to supplementary audit......

(52.73 crore), Kerala Financial Corporation by Statutory Auditors appointed by (Z50.59 crore), Kerala State Financial Comptroller and Auditor General of India. These Enterprises Limited (T38.11crore). Heavy losses accounts are also subject to supplementary audit were incurred by Kerala......

It also accorded administrative and financial sanction for Rs.4.69 crore (October 2006) for a work relating to general maintenance on Rudrapur-Nainital and Jeolikot-Khaima motor road. Scrutiny of the records (March 2009) of the Executive Engineer (EE), National Highway Division, PWD, Haldwani......

CHAPTER-IV REVENUE RECEIPTS 4.1 GENERAL 4.1.1 The tax and non-tax revenue raised by the Government of Uttarakhand during the year 2008-09, the State’s share of divisible Union......

OVERVIEW This Report includes five chapters with three performance reviews, an Integrated Audit and 28 other paragraphs (including one general paragraph) dealing with results of audit of selected schemes, programmes and the financial transactions of the Government and its commercial......

3.1.12.4 Non-settlement of audit paras The periodical inspections of the Departments conducted by the Accountant General (Audit) are followed up with Inspection Reports (IRs) to the Heads of Offices inspected with a copy to the next higher authorities. The Heads of Offices and the......

6. The Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. v......