Audit Reports

(including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act 1956. The accounts certified by the Statutory Auditors (Chartered......

The Managing Director is assisted in day-to-day functioning by a General Manager and two functional managers for Marketing and Public Relations and two executive engineers. As on 31 March 2014, the Company had 25 hotels, five cafeterias and seven wayside amenities and manned 277 employees.......

(as defined in Section 617 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 2014 Government of Gujarat Report No. 2 of the year 2015 TABLE OF......

Despite implementation of Janani Suraksha Yojana, all the registered pregnant Audit Report on General, Social and Economic (Non-PSU) Sectors for the year ended 31 March 2012 women did not receive all three ante-natal check ups and institutional delivery was only 40 per cent of the total number......

CHAPTER -1 INTRODUCTION Chapter-1 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......

Government should ensure purchase of goats and monitoring the scheme. Audit Report on General, Social and Economic (Non-PSU) Sectors for the year ended 31 March 2012 Under poultry development schemes, there was short achievement against the target set due to delayed selection of......

Audit Report on General, Social and Economic (Non-PS U) Sectors for the year ended 31 March 2012 period to 13 months without according any reason. There was nothing on record justifying the deviation from the permissible time limit fixed by the RCD. The Departmental Tender Committee2,......

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.......

Report of the Comptroller and Auditor General of India on General, Social and Economic (Non-PSU) Sectors for the year ended 31 March 2012 Government of Jharkhand Report No 3 of the year......

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In the Report of the Comptroller and Auditor General of India (Commercial) for the year ended 31 March 2009 it was reported (paragraph 4.1) that the Company had shelved23 (February 2007, March 2008) the expansion project due to enormous escalation in cost and had incurred a wasteful......

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......

Annexure I Statement showing particulars of up-to-date 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 columns 5 (a) to 6 (d) are ' ...

7695.11 8647.69 6440.44 3 Expenditure (a) Fixed Cost Employees Cost (less expenditure (i) capitalised) 35.41 32.22 31.49 48.89 Administrative and General (ii) Expenses 3.77 4.98 5.29 5.28 (iii) Depreciation 139.02 145.64 110.08 110.48 Interest and Finance charges (iv) (net)5 196.09 0.02 0.01......

the EPF scheme and paying excess employer’s contribution, to enquire into the irregularities and to inform the action taken to the Accountant General. The Finance Department also intimated (September 2010) that the concerned administrative departments (Higher Education and Science and......

expenditure As per Article 74 (1) of KBM, the departmental figures of expenditure should be reconciled with those of the treasury and the Accountant General (A&E). It was, found during audit that none of the offices test-checked had conducted reconciliation of departmental expenditure figures......

College, Vellarada The area of general lecture classes is not adequate. Infrastructure/instructional facilities are less. No stock room for custody of confidential articles like question papers, answer sheets etc. 14 Valiyam memorial 2007 01.8.2009 The size of class rooms, library and college......

Out of ' 15.95 crore allocated by the University Grants Commission towards the General Development Grant for the Eleventh Plan Period (2007- 12), the University could utilise only ' 3.40 crore (22 per cent) up to August vii Audit Report (Civil) for the year ended 31 March 2010 2010. Three......

Chapter - II deals with the findings of transaction audit in the Agriculture; Finance; Fisheries and Ports; Forest and Wildlife; General Education; Health and Family Welfare; Higher Education; Public Works; Transport and Water Resources departments. Chapter - III deals with the integrated audit......

Appendix-1 STATE PROFILE A General Data S.No. Particulars Figures 1. Area 55673/sq km 2. Population a As per Census (2001) 0.61 crore b 2009 0.67* crore 3 Density of......

for specific purpose grants by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within one year from the date of their sanction unless specified otherwise. Flowever, of the 43,238 utilisation......

Section-A: Revenue Non Plan Plan Total 9,308 Revenue receipts 10,346 9,438 Revenue expenditure 9,913s 1,238 11,151s 2,242 Tax revenue 2,574 3,918 General services 4,335 42 4,377 1,756 Non tax revenue 1,784 3,332 Social services 3,307 595 3,902 838 Share of Union Taxes/ 862 2,184......

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 provision of......

The Comptroller and Auditor General's civil audit reports step in to fill this gap. The Comptroller and Auditor General's reports have been commenting upon the Government'sfinancesforoverfouryearssincethe FRBM legislation and have published four reports already. Since these comments formed......

II PERFORMANCE AUDIT Roads and Buildings Department 2.1 Pragatipath Scheme Executive summary Transportation plays an important role in economic and general development of the State. A well laid out road network is essential for efficient and cost effective movement of men and materials, without......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2014 Government of Gujarat Report No. 1 of the year 2015 TABLE OF CONTENTS Paragraph......

The audit of expenditure by the Departments of the State Government is conducted under Section 13 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of expenditure of the Government of Gujarat......

The matter was reported to the Government in May 2014; their reply was awaited (October 2014). (Y. N. THAKARE) Accountant General Ahmedabad (Economic & Revenue Sector Audit) Gujarat The Countersigned (SHASHI KANT SHARMA) New Delhi Comptroller and Auditor General of India The 71......

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 prov isions......

Non Plan Plan Total 21106.79 Revenue receipts 24512.18 24891.64 Revenue expenditure 25012.00 3211.86 28223.86 13668.95 Tax revenue 15990.18 12184.09 General services 12508.42 158.95 12667.37 1209.55 Non-tax revenue 1559.29 7789.88 Social services 7452.54 1910.30 9362.84 4051.70 Share of Union......

in submission of accounts_ In order to identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General's (Duties. Pow ers and Conditions of Service) Act. 1971, the Govemment/heads of the departments are required to furnish to Audit every year,......

Therefore, the State had to postpone the achievement of its targets till the end of March 2011. The Comptroller and Auditor General of India’s Audit Reports have been commenting upon the State Government’s finances for over five years since the Fiscal Responsibility legislation. Since these......

of Meetings of the Board of Directors As per Section 193 of the Companies Act, 1956 every Company shall cause minutes of all proceedings of every general meeting and of all proceedings of every meeting of its Board of Directors or of every committee of the Board, to be kept by making within......

88 Annexvres Annexure-15 Details of Annual General Meetings held by the Companies (Referred to in paragraph 3.4.4) SI. Name of the Company SI. No. of Financial Date of AGM not No. AGM Year AGM held for the years 1. Jharkhand Hill Area Lift 5th 2006-07 28.09.2007 2010-11 Irrigation Corporation......

of Government departments and the Jharkhand State Electricity Regulatory Commission (JSERC) an autonomous body of which the Comptroller and Auditor General of India (CAG) is the sole auditor. 1.4 During the year 2011-12, one PSU3 was established and no PSU/ Statutory corporation closed down.......

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

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: (i) Government companies, (ii) Statutory corporations, and (iii) Departmentally managed......

Overview Overview 1. Overview of Government companies and Statutory corporation Audit of Government companies is P57.19 crore which were controllable with governed by Section 619 of the Companies better management. Thus, there is Act, 1956. The...

Paragraph 1.1) KGST Act KVAT Act Registration Specified quantum of Specified quantum of turnover for turnover for registration of registration of general class of general class of dealers - Rs. dealers - Rs. 5 lakh. 1 lakh. Eight digit registration Eleven digit registration number. number......

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 a review of Transition from Sales Tax to VAT'. Audit observations......

spirit, high speed diesel oil, petrol other than naphtha, foreign liquor, ganja and opium, however, continued to be administered under the Kerala General Sales Tax Act, 1963 (KGST Act). The major variations between the pre-VAT and post-VAT scenario are given in the annexure - I. 1 Audit Report......

We found following deficiencies in the documentation process. Section 67 deals with general penal measures for various offences. 12 At the rate of Rs. 10,000 in each case. 30 Chapter V: Returns, Their Scrutiny and Audit Assesment 5.1.3.1 Deficiency in provisions The list of records to be......

Thiruvananthapuram, (K S SUBRAMANIAN) The Accountant General (WF&RA) Kerala Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 69......

The fact remains that we have referred to the final figures booked by the Accountant General (A&E), Kerala. Once the accounts are completed, no further change is possible in the treasury accounts. Though a note of error can be effected in the accounts of AG (A&E), the department did not make......

The department conducted training on general principles and issues on VAT for the officials, in CTS during 2001-02 and in-depth presentation and discussion on draft bill and rules and procedures of registration, acceptance of return, audit assessments etc., during 2002-03. The CTS had given VAT......

4.2.2.3 Organisational set-up Principal Secretary (Taxes) is in charge of the department at Government level and the Inspector General of Registration (IGR) is the head of the department with headquarter at Thiruvananthapuram. There are 4 zonal offices. 14 district offices and 309 Sub......

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 Sen-ice) Act, 1971. This Report presents the results of audit of receipts comprising tax on sales, trade etc., taxes on agricultural......

18.43 crore. (Paragraph 2.2.12) 2.2.2 Introduction The Kerala General Sales Tax (KGST) Act. 1963 (upto 31 March 2005). Kerala Value Added Tax (KYAT) Act. 2003 (introduced from 1 April 2005) and Central Sales Tax Act. 1956 govern the levy and collection of tax on sale or purchase of goods......

Thiruvananthapuram, (S.NAGALSAMY) The Principal Accountant General (Audit), Kerala Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 125......

675.44 crore. Some of the major findings are mentioned below. I. General Total revenue receipts of the State Government for the year 2008-09 amounted to Rs. 24.512.18 crore against Rs. 21,106.79 crore for the previous year. Seventy two per cent of this was raised by the State through tax......

39.70 lakh m Tahsildar (RR) Kottayam and Kozhikode, present position of the court cases was not furnished by the Advocate General. In one case involving an arrear amount of Rs. 20 lakh, the village officer reported that the firm stopped business. Tahsildar (RR). Kanayannur addressed the......