Audit Reports

receipts of the State increased by 4.03 per cent  Own Tax receipts of the State increased by 13.69 per cent  Own Non -tax receipts increased by 5.96 per cent  State’s Share of Union Taxes and Duties decreased by 13.86 per cent  Grants -in-Aid from Government of India increased by...............

Review of Finance Accounts and Voucher Level Computerisation (VLC) data related to the transactions in the minor heads under the Major Head of accounts 8448 -Deposits of Local Funds for the year 2019 -20 revealed that there were 172 Personal Ledger Accounts (PLAs) operated by various agencies of...............

0 Nil 32 2425 -00 -107 -62 -Grants to Apex & other Co -operative Societies (SS) 9 0 Nil 33 2425 -00 -108 -60 Grant for Infrastructure Development and Computerization of Headquarter , Regional Off ices, LAMPS/PACS and other Co -operative Societies (SS) 3 0 Nil 34 2425 -00 -789 -27 -Premium Subsidy...............

Chapter 2: Commercial Tax Page 21 20,822.3522,890.9126,366.16 24,839.4628,529.19 0.00 5,000.00 10,000.00 15,000.00 20,000.00 25,000.00 30,000.00 2014-15 2015-16 2016-17 2017-18 2018-19 Chart 2.1: Organisational set up 2.3 Trend of Receipts The trend of revenue receipts of Commercial Tax...............

The total financial implication of the Report is ` 57.44 crore. Compliance audit is an independent assessment of wh ether a given subject matter (an activity, financial or non-financial tra nsaction, information in respect of an entity or a group of entities) complies in al l material respects...............

There ar e 10 Revenue Divisions (each headed by a Commissioner), 52 Districts (each headed by a Collector) and 369 Tahsils in the State. The organogram of the Department is given below in Chart 4.1 . Chapter 4: Land Revenue Page 43 Chart 4.1: Organogram 4.2 Trend of receipts The trend of receipts...............

GLOSSARY Glossary of Abbreviations AA Assessing Authority AAO Assistant Accounts Officer AC Assistant Commissioner AIAO Assistant Internal Audit Officer ASLR Assistant Superintendent, Land Records ATRs Action taken Reports CCT Commissioner of...

ended 31 March 2019 38 Table 4.1.1: Selection of cases for audit scrutiny Particulars RO Gwalior RO Bhopal RO Indore Total Land Allotment cases 48 558 235 841 Selected for scrutiny 16 37 85 138 Units due for commencement of production 22 21 95 138 Selected for scrutiny 6 6 29 41 Land Transfer...............

Introduction 1.1 1 Investment in PSUs 1.2 2 Accountability framework 1.3 3 Submission of Accounts by PSUs 1.4 3 Follow-up action on Audit Reports 1.5 5 Discussion of Audit Reports by the Committee on Pub lic Undertakings (COPU) 1.6 5 Compliance to Reports of COPU 1.7 5 Chapter 2- Functioning of...............

not commence any commercial activities as of 2018-19 even after eigh t years of their incorporation and one of them has already gone into liquidation 5. Therefore, this Report does not include these fou r PSUs which were under liquidation or have not comme nced operations as of 2018-19 as detailed...............

These PSUs were incorporated during t he period 1925-26 to 2018-19 and included 57 Government Companies and three Statutor y Corporations viz. Madhya Pradesh Financial Corporation (MPFC) and Madhya Pradesh War ehousing and Logistics Corporation (MPW&LC) and the non-functional, Madhya Pradesh Sta...............

of Government Companies 36 B No. of Statutory Corporations 2 C Total no. of Working PSUs (A+B) 38 D No. of PSUs under liquidation 5 E No. of defunct PSUs 12 F No. of PSUs that had not commenced operations 7 G Total no. of inactive PSUs (D+E+F) 24 H No. of working PSUs with accounts in arrears*...............

Appendices 59 Appendix 1.1 List of recommendation reports issued by Public Acc ounts Committee in respect of which implementation by Departments is pending...............

1.2 Office of the Accountant General (Audit-II) There are 53 Departments functioning under the Government of Madhya Pradesh. These Departments are headed by Additional Chief Secretaries/ Principal Secretaries, who are assisted by Heads of the Departments and subordinate officers under...............

Audit  Creation, Maintenance and Utilisation of Sports Infrastructure  Human Resources Management in Home (Police) Department  Audit paragraphs 51 Chapter III: Compliance Audit Compliance audit is an independent assessment of whether a given subject matter (an activity, financial or...............

DSO, Jabalpur DSO Jabalpur PWD, PIU Jabalpur Boundary wall, Main Gate, Guard Room work in Ranital Sports Campus, Jabalpur 156.67 10. DSO, Jabalpur DSO Jabalpur PWD, PIU Jabalpur Synthetic Hockey Surface 477.22 11. DSO, Jabalpur DSO Jabalpur PWD, PIU Jabalpur Mini Stadium, Gokulpur, Jabalpur 50.46...............

No. Name of the Department 2016-17 2017-18 2018-19 A General Sector 1. Finance Department 8,973.52 9,654.14 12,280.90 2. Home Department 5,285.18 5,888.01 6,840.54 3. Revenue Department 4,980.98 3,932.00 3,980.89 4. Law and Legislative Affairs Department 791.96 972.86 1,358.61 5. General...............

Accountant General (Audit-I) 1.3 3 Authority for audit 1.4 3 Planning and Conduct of audit 1.5 4 Response of Departments to audit findings 1.6 5 Recovery at the instance of Audit 1.7 7 Significant audit observations 1.8 7 Acknowledgement 1.9 9 Chapter II - Performance Audit Public Health...............

Full form 1 ADM Additional District Magistrate 2 AO Adjudicating Officer 3 ATN Action Taken Note 4 C&S Civil Surgeon-Cum-Hospital Superintendent 5 CAC Central Advisory Committee 6 CFS Commissioner, Food Safety 7 CJM Chief Judicial Magistrate 8 CM Chief Minister 9 CM&HO Chief Medical and...............

1 CHAPTER 1 Introduction 1.1 Budget profile The re are 5 3 departments , 3 6 Public Sector Undertakings and 36 entrusted autonomous bodies functioning under the Government of Haryana . The list of...............

in crore) DFSCs Delay upto (in days) Amount of delayed interest claim Interest burden on State Exchequer Karnal 654 41.89 2.74 Kurukshetra 921 42.65 5.30 Kaithal 749 21.83 2.17 Ambala 502 14.48 1.47 Yamunanagar 427 12.52 0.72 Fatehabad 199 27.73 0.75 Total 161.1 0 13.15 Since the department...............

of Government to Audit 1.6 4 Recoveries at the instance of audit 1.7 4 Responsiveness of Government to Audit 1.8 4-5 Follow -up on Audit Reports 1.9 5-8 Status of placement of Separate Audit Reports of autonomous bodies and Statutory Corporation s in the State Assembly 1.10 8 Chapter 2 Social,...............

(Paragraph 2. 5) Labour Department Recoverable amount from employers against declined cheques The Labour Welfare Board suffered a loss of ` 1.54 crore as the cheques deposited by 1,057 employers were declined by banks. The amount was neither recovered with penal interest as arrears of land...............

Finance Excise and Taxation Department Haryana State Financial Services Ltd. Finance Department 4. Rural Development Rural Development Department 5. Agriculture, Food and Allied Industries Agriculture & Farmers' Welfare Department Haryana Argo Industries Corporation Ltd. Haryana State...............

The Detailed Project Report (DPR) of the Ministry for setting up of new IITs noted that only 5,000 seats were available in the existing IITs as against three lakh aspirants appearing in the Joint Entrance Examination (JEE) during 2006. It...............

in number of meetings of governing bodies during 2014-19 Authority Shortfall in number of meetings BoG 2 (IITJ) and 4 (IITGN) Senate 4 (IITP), 5 (IITJ), 2 (IITGN), 3 (IITH), 10 (IITI), 6 (IIT Mandi) and 3 (IIT Ropar) BWC 1 (IITBBS), 1 (IITP) and 7 (IITH) FC 1 (IITGN) and 4 (IITH) It can be...............

\b Appendices\b Report No. 20 of 2021 Performance Audit on Setting up of new Indian Institutes of Technology 57 Appendix 2.1 (Reference: Paragraph 2.5 ) Statement showing Sampling Methodology for selection of Sample Universe Strata Sample Size...............

Report No. 20 of 2021 Performance Audit on Setting up of new Indian Institutes of Technology 53 Chapter\bVII:\bC\fnclusi\fns\band\bRec\fmmendati\fns\b 7.1 C\fnclusi\fns\b Audit concluded that infrastructure creation in the IITs were...............

The delays were significantly high in respect of five IITs (IITH up to 56 months, IIT Mandi up to 41 months, IIT Ropar up to 39 months, IIT Gandhinagar and IITI up to 37 months).  The non-achievement of targets of infrastructure development in a timely manner affected student intake in all...............

Report No. 20 of 2021 Performance Audit on Setting up of new Indian Institutes of Technology 5 2.6 Ackn\fwledgment\b Audit acknowledges the co-operation extended by the IITs’ Management during the course of the Performance Audit. 2.7 Ab\fut\bthe\bRep\frt\b This report is prepared taking into...............

submitted that earlier these registers were not maintained up-to-date and added that these were now being maintained and continuously updated in the computerised format. The Ministry also stated that it is ready to produce any document to Audit. The PAC in its 78 th Report cautioned the Ministry...............

17 of 2021 34 ineffective implementation of the computerization process; allotment of encroached land; delayed revision/non-revision of ground rent; breaches of lease conditions; non-recovery of the Government dues, possession of land by unauthorized persons etc. It is, therefore, evident that...............

The Ministry had given assurance to the PAC (59 th Report) that computerization work related to Nazul properties would be completed by December 2011 and all other files/ registers would be digitized by June 2012. The Ministry/ L&DO failed to fulfil its commitment/assurance as even after a...............

The temporary leases were not extended. The objective of computerization of records was defeated by incomplete information in e-Dharti. Further, there was no system in place in Sub-registrar offices to demarcate/ identify L&DO land, resulting in its sale without the knowledge of L&DO. Despite...............

to Economically Weaker Sections (EWS) in hospitals and schools 18 3.6 Lack of effective and efficient administration of lease applications 20 3.7 Computerisation of records 23 3.8 Summing Up 25 Chapter IV Other Issues 4.1 Non-receipt of other dues 26 4.2 Non-levy of unearned increase 29 4.3...............

The Report was discussed by the Public Accounts Committee and its observations and recommendations were brought out (27 April 2012) in their 59 th Report (15 th Lok Sabha) on ‘Functioning of Land and Development Office’. The Public Accounts Committee further brought out (21 March 2013) 78 th...............

Report No. 17 of 2021 5 2.5 Audit sampling L&DO was requested to provide the category-wise deta ils of the properties under its control. However, complete information was not provided by L&DO and a list of 2,608 properties was furnished. Due to the outbreak of Covid-19 pandemic, the...............

The Department had accepted 67 cases involving revenue implication of 103 crore and reported recovery of 23 crore in 51 cases. 3.7.1 Battery cover decorative parts/back cover for mobile phones mis- classified as goods other than parts of mobile phones Battery cover decorative parts/back cover...............

ix Report No.18 of 2021- Union Government (Indirect Taxes-Customs) Report No.18 of 2021- Union Government (Indirect Taxes-Customs) ix Abbreviation Expanded form AA Advance Authorization ACC Air Cargo Complex ADD Anti Dumping Duty ADGFT Additional...

2.6.3 The Ministries have responded in 74 out of 137 cases issued. Additionally, in 57 cases, responses were received from the local Customs Commissionerates/RAs. The Ministries/ Departments have accepted 130 paragraphs and taken rectificatory action involving money value of 127.38 crore in...............

All 24 RAs are computerised and connected to the DGFT Central server. To regulate imports under scrips issued by DGFT, Customs notifications are issued by Central Board of Indirect Taxes and Customs (CBIC) and these scrips have to be registered by the importer/exporter concerned in the...............