Audit Reports

0 01 0 0 03 17 Youth Services and 0 0 0 01 0 0 0 0 0 0 0 01 02 Cultural Activities 18 Science and Technology 0 0 0 0 01 0 0 0 0 0 01 0 02 19 05 03 04 General paragraphs 01 0 0 0 01 01 0 01 0 16 Total 06 04 04 02 01 0 01 06 07 07 08 08 54 Note : 1) there are 28 departments in all. 2) Details shown......

During 2008-12, procurement of IT items worth 22.13 crore was made from the general budget and 2 19.73 crore from the IT grant. Specific instances of irregularities in purchase procedure are discussed in succeeding paragraphs. 45 Requirements are called for the equipment having estimated cost......

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 various......

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

The audit of expenditure by the Departments of the State Government is conducted under 2. Section 13 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. 7KLV5HSRUWSUHVHQWVWKHUHVXOWVRIDXGLWRIH[SHQGLWXUHRIWKHRYHUQPHQWRIXMDUDWXQGHU 3.......

Gini Coefficent ( Unofficial estimates of Planning Commission & NSSO data,61st Round 2004-05 MRP), Life Expectancy at birth ( Office of the Registrar General of India; Ministry of Home Affairs; Economic Survey,2009-10 , Infant mortality rate (SRS Bulletin October,2009), Density of population......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 12 months from the date of their sanction. However, 2802 UCs due in respect of grants and loans aggregating 3920.49 crore paid up......

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 whenever the expenditure required to be charged under the......

expenditure: Expenditure of ' 14975.52 crore was not reconciled by the Controlling Officers of different departments with the books of theAccountant General (A& E) during the year. Review of Grant No. 42- Rural Development Department: The department had persistent savings during the last five......

Preface 1 This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. Chapter-I, 'Finances of the State Government' and Chapter-II, 'Financial Management and Budgetary Control' of this Report contain audit ...

cases financed during the period 2008-09 Page 82 Chapter 5: Economic Services From the above, it is revealed that against 302 cases sponsored by the General Manager DIC, Budgam only 72 cases were sanctioned under Prime Minister's Rozgar Yojana (PMRY) Scheme during the year 2007-08 indicating that......

Chapter-6 : General Services Chapter 6: General Services Chapter-6 General Services 6.1 Police Accommodation facilities/infrastructure availability To......

pSMBSBgg^ romr block pukiMpOra \ PO«etT BLOCK DISTRICT BUDGAM J BADGAM _ ] BEERWAH |CHADURA | CHARISHARIEF 1 KHAG | i KHANSAHIB Introduction 1. General Profile of the District District Budgam was carved out from the erstwhile Srinagar district in the year 1979 by upgrading Sri Pratap Singh......

allotted funds was in the range of 89 to 100 per cent in respect of the various programme/scheme implementing Departments under Social, Economic and General sectors. However, the expenditure so booked across different departments did not reflect correct picture as it had treated entire amount......

Officers; ( 6); Chief Medical Officer Budgam, Block Medical Officers :(5); Executive Engineers (FHE: 02;Power: 01; Irrigation: 01, PMGSY: 01), General Manager, District Industries Centre and Senior Superintendent of Police Budgam Chief Planning Officer (CPO), Chief Education Officer (CEO),......

PREFACE 1. This Report of the Comptroller and Auditor General of India contains the results of audit of district Budgam in Jammu and Kashmir. The Report has been prepared for submission to the Governor......

inii The Report of the Comptroller and Auditor Generalof India on District Budgam for the year ended 31 March 2012 Government of Jammu and Kashmir Report No, 3 of the year 2013 Table of Contents......

2008-09 Section-A: Revenue Non Plan Plan Total 9,142 Revenue receipts 9,308 8,292 Revenue expenditure 8,561 877 9,438 1,958 Tax revenue 2,242 3,429 General services 3,887 31 3,918 1,823 Non-tax revenue 1,756 2,876 Social services 2,898 434 3,332 794 Share of Union Taxes/ 838 1,984 Economic......

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 provisions of......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within one year from the date of their sanction unless specified otherwise. However, of the 26,978 utilization certificates (UC) due in......

The Comptroller and Auditor General's civil audit reports step in to fill this gap. C&AG's reports have been commenting upon the Government's finances for over three years since the FRBM legislation and have published three reports already. Since these comments formed part of the civil......

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

PREFACE 1. This Report has been prepared for submission to the Government of Jammu and Kashmir under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. Government commercial concerns, the accounts of......

The Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Public Sector Undertakings) for the year ended 31 March 2012 Government of Jammu and......

Export Infrastructure and Allied Activities ATN Action Taken Note BOD Board of Directors BOQ Bill of Quantities CAG The Comptroller and Auditor General of India CDI Crafts Development Institute CIB Critical Infrastructure Balancing COPU Committee on Public Undertakings CRF Central Road Fund......

Statutory Auditors Report does not disclose the fact that the annual accounts of the Company for the year 2006-07 are yet to be adopted in the Annual General Meeting (AGM) of the Company. 1.9.4 One Statutory Corporation (Jammu and Kashmir State Financial Corporation) forwarded two accounts during......

APPENDICES Appendices Appendix 1.1 Updated summarised financial results of Government Companies and Statutory Corporations for which accounts were finalised (Referred to in paragraphs 1.1.1 and 1.6.1) (?. in crore) SI. Sector & Name of the Period of ...

CHAPTER-1: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Jharkhand during the year 2009-10, the State’s......

Ranchi (Mridula Sapru) The PrincipalAccountant General (Audit) Jharkhand Countersigned New Delhi (VinodRai) The Comptroller andAuditor General of India 89 Chapter- VII: Non - Tax Receipts The seized forest produce was required to be disposed of after obtaining the court's orders which were not......

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

is also a need to reconcile the figures of Departmental receipts with that of the figures as per the Finance Accounts prepared by the Accountant General (A&E). 2.7 Revenue impact of Audit Reports During the last five years, we have pointed out through our audit reports non/short levy,......

Some of the major findings are mentioned in the following paragraphs: I. General The total receipts of the Government of Jharkhand for the year 2009-10 were 15,118.47 crore against 13,212.84 crore during 2008-09. The revenue raised by the State Government amounted to 6,754.27 crore......

5.2,8.1 Non-settlement of GMkhas land Mention was made in the Paragraph 5.2 of the Audit Report (Revenue Receipts) of the Comptroller and Auditor General of India, Government of Jharkhand for the year 2003-04 regarding the loss of revenue on account of rent and cess due to non-settlement of......

Chapter-3 Revenue Sector: General Executive Summary Chapter -3 : Revenue Sector : General Introduction Under Sectoral re-organisation, there are five departments, Finance,......

However, the taxation of services in the State began when the Government in exercise of the powers conferred under Section 4 of the Jammu & Kashmir General Sales Tax Act, 1962 (Referred to as Act) brought photo finishing service under taxation with effect from March 1997 followed by four more......

Shortfall in Additions (2-3) 11.0 53.45 243.29 224 112.46 197 Audit Report on Social, General, Revenue and Economic Sectors (Non-PSUs) for the year ended 31 March 2012 Appendix 2.2 Statement showing delay in award of contracts (Referred to in Paragraph 2.3.9.1, Page 69) s. Name of the Work......

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......

2. Chapter-1 of this Report relating to Introduction on Social, General, Revenue and Economic Sectors (Non-PSUs) covers profiles of audited entities, authority for audit, planning and conduct of audit and responses of the departments to audit. 3. Chapter-2 of this Report deals with the audit......

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(Some Departments have websites to disseminate some information to general public.) The budget allotments process is highly centralized. The State Government used to bank with wholly owned J&K Bank. Since April 1, 2011, all Government receipts and expenditures are consolidated into a single......

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......

The Comptroller and Auditor General of India (C&AG) has been commenting upon the Government’s finances for over five years since FRBM legislation and have already published five Reports in the past. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings......

Wli)4 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF JAMMU AND KASHMIR Report No. 1 of the year 2012 TABLE OF CONTENTS......

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 2012.......

However, in November 2008 the HOD stated that the reason behind not revising rates might be that unmetered connections w ere being used by general public to whom water is supplied free of cost. Reply indicates that departmental officials themselves are not aware of rules and are not......

The Government of Himachal Pradesh repealed Himachal Pradesh General Sales Tax (HPGST) Act. 1968 and enacted the Himachal Pradesh Value Added Tax (HPVAT) Act. 2005 (Act No. 12 of 2005) for implementation with effect from 1 April 2005. A dealer registered under the repealed Act and who 15 Audit......

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, motor vehicles tax.......

182.02 crore. Some of the major findings are mentioned below: 1. General The total receipts of the Government for the year 2008-09 were Rs. 9,307.99 crore. The revenue raised by the State Government during the year was Rs. 3.998.73 crore comprising tax revenue of Rs. 2.242.49 crore and......

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 Office)......

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

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 of India for being laid before the State......

Some of the major findings are as mentioned below: I. General The total revenue receipts of the Government of Gujarat in 2012-13 were 75,228.53 crore as against 62,958.99 crore during 2011-12. The revenue raised by the State from tax receipts during 2012-13 was 53,896.69 crore and from......

However, where the goods are not allowed five dealers in their covered under any specific entry of the assessments to pay tax at Schedule, general rate of tax given in lower rates due to incorrect residuary entry is applicable. classification of goods. This resulted in short levy of VAT of?......