Audit Reports

The Appropriation Accounts and Finance Accounts are prepared by the Accountant General (A&E) on the basis of the compilation and consolidation of receipts/disbursements transactions originating in the books of Drawing and Disbursing Officers of State Government, through the Treasuries......

first of the current month have been forwarded to the respective Controlling Officers for countersignature and transmit the same to the Accountant General (A&E), Jammu and Kashmir. In contravention thereto, against a total amount of 2621.48 crore (Appendix-3.1) drawn on AC bills by various......

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 authorization given under the Appropriation Act and that the expenditure required to be charged under the......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2014 GOVERNMENT OF JAMMU AND KASHMIR TABLE OF CONTENTS Sl.No. Contents Paragraph Page......

a high level committee in January 2004, which decided that the Director Civil Aviation would evaluate all the available 95 Audit Report-Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 makes in the desired category and thereafter invite specific offers from......

(Paragraph: 2.1.8) vii Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 Programme Implementation was weak due to non-completion of 77 schemes costing ?341.56 crore, irregular selection of 93 schemes, unfavourable cost-benefit ratio in 18......

Report of the Comptroller and Auditor General of India on Social, General, Economic (Non-PSUs) sectors for the year ended 31 March 2014 Government of Jammu and Kashmir Report No: 4 of......

results of the performance audit and compliance audit of the departments/ autonomous bodies of the Government of Jammu and Kashmir under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came to notice in the course......

of 30 Ha could not Khul Doda be utilized Total 210 367 30 0 202.19 202.19 Grand Total 1266 2085 258 83 1366.29 1318.03 125 Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 Appendix-2.2 (Refer Paragraph: 2.1.8; Page: 15) Statement showing schemes......

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and Statutory Corporations and has been prepared for submission to the Government of Gujarat 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......

defined in Section 617 and 619-B of the Companies Act, 1956) are audited by the Statutory Auditors, who are appointed by the 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......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature......

The MD is assisted by functional heads viz., General Manger (Commerce) and General Manager (Finance and Accounts). Audit Objectives 2.4 The objectives of performance audit were to ascertain as to whether: The State Government planned the creation of generating capacities under IPP......

Sand Land Real The Company was formed to carry out function of 9 Estates Private 25 No No Complied builders and general construction work and to Limited own, purchase, sell, process, develop property in general. The turnover of the Sun Clean Company for any of the last three years (2007-08- to......

are audited by State Petroleum Corporation Limited Statutory Auditors appointed by the (f1,247.14 crore), Gujarat Mineral Comptroller and Auditor General of Development Corporation Limited India (CAG). These accounts are also (f924.07 crore) and Gujarat State subject to supplementary audit......

It was further stated that RBI did not restrict banks from negotiated settlement of the NPAs under Board approved general policy guidelines. The reply should be seen in light of the fact that the valuation of assets by the approved valuer had been ignored by the management of the bank. Home......

Report of the Comptroller and Auditor General of India on Revenue Sector and Public Sector Undertakings (Social, General and Economic Sectors) For the year ended 31 March 2014 Government......

Sector-The audit of revenue receipts of the Revenue Sector departments of the Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This part presents the results of audit of receipts such as sales/ value added tax,......

PART 'B* PUBLIC SECTOR UNDERTAKINGS (SOCIAL, GENERAL AND ECONOMIC SECTORS) Chapter-3 Introduction CHAPTER-3 INTRODUCTION 3.1 About the State Public Sector Undertakings (PSUs) 3.1.1 The State......

Chapter-2 Audit Findings (Revenue Sector) CHAPTER - 2 A. GENERAL 2.1 Tax administration 2.1.1 Sales Tax/ Value Added Tax Sales Tax/ Value Added Tax laws and rules framed thereunder are administered at the......

The day to day activities are managed by the Managing Director. He is assisted by four General Managers, a Financial Advisor & Chief Accounts Officer, five Divisional Managers, three Project Officers and an Administrative Officer. The Company had two Divisional Offices, two Project Engineer......

for delayed recovery of dues as land revenue in three cases in Commercial Taxes Circle ‘K’,T and 'O' Jammu amounting to 22.88 lakh relating to General Sales Tax (GST) were pointed out by audit. The department while accepting the audit observations reassessed (November 2013) the dealers and......

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

Recommendations: Financial management, in general, needs improvement, and funds provided for various socio-economic developmental programmes need to be efficiently and effectively utilised. A uniform accounting system should be put in place for showing actual utilisation offinds relating to......

While most of the Central and State plan schemes specify the monitoring requirements, in general, most schemes require that the DC closely monitor the progress on a monthly/quarterly basis. The District Planning and Development Committee is also required to review the progress of schemes every......

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

Chapter 1: Introduction General Profile of the District District Sirmaur is bound by Simula district in the North, Solan district in the North-West and the States of......

focused on the role and responsibilities of the District Audit Framework Administration in providing the essential public services and improving the general standard of living of the people of the district and the extent of community participation in programme implementation and monitoring. The......

mortality rate (MMR), total fertility rate (TFR), reducing morbidity and mortality rate and increasing cure rate of different endemic diseases are generally prescribed by the State Government. a) Reproductive and Child Health Care (RCH) To achieve the NRHM goal of reducing the infant mortality......

SC/ST population comprise over 50 percent, 75:25 in backward areas, and 50:50 in urban areas and rural areas with population being predominantly of general category. w Audit Report on District Sirmaur for the year ended 31 March 2009 During 2004-09, Rs 4.24 crore was released by the DC to the......

The State follows a system of classification of receipts and expenditure, which generally conforms to the function- cum-programme based system followed by the Central and other State governments at top level of major/ minor heads of accounts. However, at lower levels of expenditure......

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 authorization given under the Appropriation Act and that the expenditure required to be charged under the......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (A&E), Jammu and Kashmir within 18 months from the date of their sanction unless specified otherwise. The position of outstanding......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2013 Government of Jammu and Kashmir REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF......

State Government’s compliance with various financial rules, procedures and directives in the departments relating to Social, Economic, Revenue and General Sectors during the year ended 31 March 2013.......

had to prepare a comprehensive State Agriculture Han Agriculture, Horticulture, Floriculture and Command (two each) 113 Audit Report on Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 (SAP) by integrating District Agricultural Plans for submission to the......

Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates Revenue expenditure General services 4005 5272 4306 6445 4463 7777 11080 9725 11098 10626 Social services 3268 3018 4229 4258 5047 5214 5988 6293 6921 6908 Economic......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of the State of Jammu and Kashmir under Article 151 (2) of the Constitution of......

The Report of the Comptroller and Auditor General of India on Social, General, Economic (Non-PSUs) sectors for the year ended 31 March 2013 GOVERNMENT OF JAMMU AND KASHMIR Report No: 2 of......

to Guriwan Gurivan (RIDF-XI) (JK-0361) (length-8 Km) (Stage-I) Nambla to 28.12.2010 Guriwan 94.35 188.97 184.25 Guriwan (JK 03100) (Stage-II) 39. General 06.03.2010 Kaliban 72.50 53.44 46.53 Heewan to 2006-07 221.01 221.01 Latifabad, Almost road to Latifabad Kaliban completed Kaliban (RIDF-XI)......

OVERVIEW This Report contains five Performance audits i.e. Jammu and Kashmir Economic Reconstruction Agency, National Rural Water Prinking Programme, Pradhan Mantri Gram Sadak Yojana, Development of Tourism and Working of University of Kashmir and...

and General sector: law and order, civic amenities), implemented in the district during the period 2008-11. Audit commenced with an entry conference held in April 2011 with the Deputy Commissioner, Hazaribag to discuss the audit objectives, audit criteria and the desired outcomes. The records......

CHAPTER! 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......

fund per cent) balance IAY 2008-09 113.32 689.02 167.71 - 970.05 434.13(45) 535.92 2009-10 535.92 1157.48 337.40 - 2030.80 302.86(15) 1727.94 General 2010-11 1727.94 1218.29 500.60 - 3446.83 2142.90 (62) 1303.93 2008-09 19.73 177.57 41.93 - 239.23 104.05 (43) 135.18 Upgradation 2009-10......

CHAPTER IV CHIEF CONTROLLING OFFICER BASED AUDIT OF A GOVERNMENT DEPARTMENT 4.1 FUNCTIONING OF BUILDING CONSTRUCTION DEPARTMENT Highlights The Building Construction Department of the Government of Jharkhand is responsible for construction and...

Line BPO Block Programme Officer BRC Block Resources Centre BRGF Backward Region Grant Fund BWO Block Welfare Officer C&AG Comptroller & Auditor General CCO Chief Controlling Officer CCTV Closed Circuit Television CDO Central Design Organisation CDPO Child Development Programme Officer CE......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA For the year ended 31 March 2011 Report No. 2 (CIVIL AND COMMERCIAL) GOVERNMENT OF JHARKHAND TABLE OF CONTENTS Reference to ^9......

the auditee profile, the authority for audit, planning and conduct of audit, the organisational structure of the office of the Principal Accountant General (Audit), Jharkhand and the response of the departments to the draft paragraphs. Highlights of audit observations included in this report......

that an unspent balance of 45.07 crore was deposited (October 2010) in the treasury and Detailed Contingent bills were submitted to the Accountant General (A&E), Jharkhand, Ranchi. The reply is not acceptable as the failure of the department to utilise the funds and consequent non-refund of the......

Special Component Plan (SCP) and Tribal Sub Plan (TSP) are designed to channelise the flow of funds from the general sector to schemes for development of Scheduled Castes (SC) and Scheduled Tribes (ST). According to the guidelines issued (October 2005) by the Planning Commission, the State......

The audit findings were also discussed with the Secretary in an exit conference held on 6 October 2009. The Secretary generally accepted the audit findings and agreed to take appropriate action to strengthen the internal control mechanism in the Department. Audit findings 4.1.5 Budgetary and......

Selection, scope and methodology of Audit The implementation of PDS in the State was last commented upon in the Report of the Comptroller and Auditor General of India for the year ended 3 l March 1999 and the recommendations were made (March 2003) by Public Accounts Committee (PAC) in their Report......

the year ended 31 March 2009 Appendix 1.2 (Reference: Paragraph 1.7.3, Page 8) Details of Departmental Notes pending as of 7 December 2009 (Excluding General and Statistical Paragraphs) Sl. No. Department 95-96 96-97 97-98 98-99 1999-2000-01-02 02-03 03-04 04-05 05-06 06-07 07-08 Total 2000 01......

report indicates auditee profile, authority for audit, planning and conduct of audit, organisational structure of office of the Principal Accountant General (C&CA) and response of the Departments to the draft paragraphs. Highlights of audit observations included in this report have also been......

Chapter-1 Introduction CHAPTER-1 General 1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Jammu and Kashmir during the year 2012-13, the......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the 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......

Report of the Comptroller and Auditor General of India On Revenue Sector and Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2013 Government......

Sector-The audit of revenue receipts of the Revenue Sector departments of the Government is conducted under Section 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This part presents the results of audit of receipts such as sales/ value added tax,......

Audit of Industries and Commerce Department was included in the Report of the Comptroller and Auditor General of India on Social, General, Economic (Non-PSUs) and Revenue Sectors for the year ended 31 March 2012 - Government of Jammu and Kashmir (Report No. 1 of the year 2013). The audit......

Some of the major findings are mentioned below: 1. General The total revenue receipts of the Government for the year 2012-13 were 26216.86 crore as compared to 24782.96 crore of the previous year. Out of this, 30.48 per cent was raised through tax revenue ( 5832.43 crore) and non-tax......