Audit Reports

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The Government of Himachal Pradesh repealed Himachal Pradesh General Sales Tax (HPGST) Act. 1968 and enacted the Himachal Pradesh Value Added Tax (HPVAT) Act. 2005 (Act No. 12 of 2005) for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 A dealer registered under the repealed Act and who 15 Audit......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

The reply is not 32 Chapter III - CCO Based Audit acceptable as accommodating SC/ST under general allocation would result in denial of benefits specifically earmarked for SC/ST farmers. 3.1.11 Quality control of Seed, Fertilizers and Insecticides One of the major services offered by the......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2012 GOVERNMENT OF GUJARAT (Report No. 3 of the year 2013) http://www.cag.gov.in......

audited entity profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Principal Accountant General (E&RSA) and responses of the departments to the draft paragraphs. Highlights of audit observations included in this report have also been......

25-Jan-09 24-Feb-09 23-Dec-08 12-May-10 505 Jamnagar Const, of Doctor's quarters at 64 General Hospital Khambhalia M/s. G. H. Parmar, Jetpur 16-May-07 25-May-08 10-Apr-07 2-Sep-08 511 Type E-6 unit Imp. including Stre of R&B road Classic Network Pvt. Ltd. 65 passing through urban area under......

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......

CHAPTER-II VALUE ADDED TAX/SALES TAX Tax administration The tax administration of the Commercial Tax Department of the State is governed by the Gujarat Value Added Tax (GVAT) Act, 2003 and the Central Sales Tax (CST) Act, 1956. The GVAT Act was...

Report of the Comptroller and Auditor General of India on Revenue Receipts for the year ended 31 March 2012 GOVERNMENT OF GUJARAT (Report No. 2 of the year 2013) http://www.cag.gov.in......

^?CHAPTER-III^B EXECUTIVE SUMMARY Trend of revenue The actual receipts during 2007-08 to 2010-11 shows an increasing trend while for the year 2011-12, it declined considerably (17.42 per cent) from the previous year. The reason attributable to 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/value added tax, land revenue,......

involving 348.22 crore. Some of the major findings are mentioned below: General The total revenue receipts of the Government of Gujarat in 2011-12 were 62,958.99 crore as against 52,363.64 crore during 2010-11. The revenue raised by the State from tax receipts during 2011-12 was 44,252.29......

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......

Transmission. Load Dispatch Units and General Managers heading Finance and Human Resource departments. In the field, GETCO consists of 13 Circle offices1 located in three zones headed by Superintending Engineers and Additional Chief Engineers respectively. During 2007-08, GETCO transmitted......

and Statutory Corporations and lias 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 die accounts of Government companies is......

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 conducted by the CAG as per the provisions of Section 619......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2012 GOVERNMENT OF GUJARAT (Report No. 1 of the year 2013) http: //www.......

are audited by Limited (T769.02 crore) and Gujarat Statutory Auditors appointed by the Mineral Development Corporation Comptroller and Auditor General of Limited (T 717.72 crore). Heavy losses India (CAG). These accounts are also were incurred by Gujarat State Financial subject to......

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......

medical staff in TCCs As Sanctioned Deployment in Trauma Care Centres Name of the post prescribed by GOG Palanpur Rajkot Surat Vadodara Valsad by GOI General Surgeon 3 2 0 0 0 0 0 Orthopaedic Surgeon 3 3 0 0 0 0 0 Anaesthetist 3 2 0 0 0 0 0 Casualty Medical 8 3 0 0 2 0 0 officer StaffNurse 40 15 8......

0 0 0 01 01 01 01 06 17 Youth Services and Cultural 0 0 0 01 0 0 0 0 0 0 0 01 02 Activities 18 Science and Technology 0 0 0 0 01 0 0 0 0 0 01 0 02 19 General Paragraphs 05 03 04 01 0 0 0 01 01 0 01 0 16 Total 06 04 04 02 01 0 01 09 09 07 09 09 61 Note: (1) There are 28 departments in all. (2)......

Report indicates audited entity profile, authority for audit, planning and conduct of audit, organisational structure of the office of the Accountant General (General and Social Sector Audit) and responses of the departments to the performance audits and compliance audit paragraphs. Highlights of......

Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2012 Government of Gujarat Report No. 4 of the year 2013 TABLE OF CONTENTS......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 18 months from the date of their sanction unless specified otherwise. The utilisation certificates in respect of 2584 items amounting......

capital expenditure was mainly under Social Service ( 84 crore), Economic Services ( 305 crore) with a corresponding increase of 219 crore under General Services. Out of the total expenditure of 24603 crore during 2010-11, 6639 crore was spent under plan component and 17892 crore under......

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......

The total temporary loans Government and sent to the Accountant raised during the year amounted General (Accounts & Entitlement). to T1847.42 crore. A balance of T Financial management and budgetary 2965.06 crore was also outstanding as on control 1st April 2010. Government repaid T 4812.48......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2011 (Report No. 1) Government of Jammu and Kashmir Table Of Contents Paragraph Page......

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

The Accountant General had taken up the issue with Secretary to the Finance Department of the Government of Jharkhand and JSEB to reconcile the differences after examination. The Government and the PSUs should take concrete steps to reconcile the differences in a time-bound manner. 4.1.14 4 The......

The Controlling Officers were required to reconcile them with the records of Accountant General (A&E). If any discrepancies relating to excess over allotment by the DDOs were noticed, the Controlling Officers were to enforce responsibility against the defaulting DDOs. Scrutiny of the records......

Expenditure (a) Fixed cost (i) Employees cost 47.97 49.97 44.16 46.04 54.08 (ii) Administrative and General expenses 9.09 9.61 12.38 8.60 8.20 (iii) Depreciation 18.00 13.90 14.33 12.12 9.00 (iv) Interest and finance charges? Total fixed cost 75.06 72.47 66.69 67.77 75.46 (b) Variable cost......

Audit of accounts of Government Companies is conducted by the Comptroller and Auditor General of India under the provisions of Section 619 of the CompaniesAct, 1956. 4. Reports containing (a) observations on finances of the State Government and (b) observations on revenue receipts are being......

Officer DC bill Detailed Contingent bill DCs Deputy Commissioners DDO Drawing and Disbursing Officer DFO Divisional Forest Officer DGS&D Director General of Supplies and Disposal DOT Department of Transport DPRs Detailed Project Reports DPS Delayed Payment Surcharge DRRP District Rural Roads......

OVERVIEW The Report includes four chapters containing four performance audit reviews, 26 transaction audit paragraphs and a report on Chief Controlling Officer based audit of the Science and Technology department. The audit has been conducted in...

?operational by using the old RO Plant and DM Plant supplied during installation of similar machines earlier in 1999. As these critical components were very old, water contaminated with rust was being infused in the system which caused several...

The State Government appoints an officer as Inspector General of Registrations for the State as a whole. In the State, the Chief Justice, High Court, J&K has been conferred the powers and duties of Inspector General of Registrations. The Principal District and Session Judges act as District......

collected data of 4521 ‘C’ Declaration forms andl586 ‘F’ Declaration forms and got it cross-verified through the Offices of the Accountants General with the records of the Commercial Tax Department of the States that had issued the Declaration Forms. We received data relating to 469......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2011 (Report No. 3) (REVENUE RECEIPTS) Government of Jammu and Kashmir TABLE OF CONTENTS Reference to......

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/VAT, Taxes on Motor Vehicles,......

Some of the significant audit findings are mentioned below: General The overall receipts of the State stood at 22233.65 crore at the end of 31 March 2011 as against previous years’ receipts of? 17587.82 crore indicating an increase of 26 per cent. The State’s own revenue ( 4575.69......

with National Register; the computerised National Permit System was implemented as planned and project objectives were achieved; reliable General and Security controls were in place to ensure data security and audit trail besides backup of data in the event of loss due to crash of the......