Audit Reports

Non Plan Plan Total 13277.04 Revenue receipts 14302.51 12189.30 Revenue 11734.46 313.00 12047.45 expenditure 2558.18 Tax revenue 2682.96 5623.58 General services 5267.44 4.97 5272.40 807.98 Non-tax revenue 837.16 2847.31 Social services 2814.97 202.72 3017.69 1775.01 Share of Union 1826.95......

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 18 months from the date of their sanction unless specified otherwise. The utilisation certificates in respect of 10,546 items......

the Jammu and Kashmir Government The Comptroller and Auditor General’s enacted Fiscal responsibility and Budget civil audit reports step in to fill this gap. Management (FRBM) Act in August The reports have been commenting upon 2006. The Act sets out a reform agenda the Government’s finances......

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

These activities also improve the general condition of health, growth and stocking of the principal species, augmenting the supply of timber and other 31 Territorial divisions: Dhanbad and Giridih, Social Forestry divisions: Garhwa, Hazaribag and Simdega. 32 Subsidiary felling, improvement......

The matter was referred to the Government (March 2009); their reply had not been received (December 2009). 2.6 General Follow-up on Audit Reports 2.6.1 Non-submission of Explanatory (Action Taken) Notes According to instructions issued (September 2005) by the Ministry of Finance, Government......

GLOSSARY OF ABBREVIATIONS AAPs Annual Action Plans ABER Annual Blood Examination Rate ACMO Additional Chief Medical Officer ADG Additional Director General ANM Auxiliary Nursing Midwives ASHA Accredited Social Health Activists AWW Anganwadi Worker APHC Additional Primary Health Centre API Annual......

[Paragraph 3.1. 7.2] Detailed Contingent bills for Rs 29.12 crore drawn on Abstract Contingent bills were not submitted to Accountant General (Accounts & Entitlements). [Paragraph 3.1. 7.6] In violation of guidelines, agricultural input subsidy of Rs 20.89 crore was used for purchase of......

Audit of accounts of Government Companies is conducted by the Comptroller and Auditor General of India under the provisions of Section 619 of the Companies Act, 1956. 4. The Report containing the observations on Revenue Receipts is being presented separately. 5. The cases mentioned in the......

OVERVIEW The Report includes four chapters containing four performance audit reviews, two long paragraphs, 24 transaction audit paragraphs and a report on integrated audit of the Disaster Management Department. The audit has been conducted in...

Appendix-1.1 (Refer paragraph 1.1.7.1; page-7) Statement showing expenditure and area covered in afforestation schemes (Area covered: In hectares and Amount: Rupees in crore) RDF QGS Soil MFP Lac FFP Total area Total Year Conservation Development...

However, the Jammu and Kashmir General Sales Tax Act 1962 (J&K GST Act), continued to apply in respect of the items (i) India made foreign liquor, beer and other fermented drinks, (ii) resin, (iii) lottery tickets, (iv) natural gas, (v) aviation turbine fuel and fourteen services. The GST Act......

The accounts of the Corporation are in arrear since 2005-06 and onwards. 5.1.31 Deficiencies in financial management Non-remittance of General/Contributory Provident Fund collections to the Provident Fund Commissioner by the Corporation resulted in accumulation of liability to Rs. 29.26......

is as under:- Chart-l Mention was made regarding the functioning of Social Welfare Department in the Reports of the Comptroller and Auditor General of India for the years ended 31 March 2000 and 31 March 2005. The Report for the year ended 31 March 2000 was discussed by Public Accounts......

the NIT, rates finally approved were to remain valid from June 2005 to May 2006 or till the time the rate contract (RC) was awarded by the Director General of Supplies and Disposals (DGS&D), whichever was earlier, after which the lower of the two rates would be applicable. It also envisaged that......

6. The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (V)......

Copies of draft paragraphs and reviews were sent to the Commissioner/Secretary of the Department concerned by the Principal Accountant General with a request to furnish replies within six weeks. However, in respect of 16 draft paragraphs and seven performance reviews included in the Report, no......

as the compound annual growth rate (CAGR) of its Gross State Domestic Product has been 17.93 per cent as compared to 15.49 per cent amongst the General Category States1. During this period, its population also grew by 13.96 per cent against the average growth2 of 12.94 per cent in General......

As indicated in Table 3.1 out of? 32674.71 crore drawn on 95311 AC bills, only 75642 AC bills for 28873.41 crore were adjusted by the Accountant General (A&E), Bihar. However, despite of flagging this issue at regular intervals, as of 31 March 2014, DC bills were yet to be submitted for ?......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorisation given under the Bihar Appropriation Act, 2013 and that the expenditure required to be charged under......

1.1.1 and 1.1.3) Quality of expenditure Social Sector Expenditure as a proportion of Aggregate Expenditure in the State was less than average of General Category States during 2013-14. (Paragraph 1.7.1) Capital Expenditure (CE) increased to 14001 crore in 2013-14 from 9585 crore in......

AP Annual Plan 6. BBM Bihar Budget Manual 7. BE Budget Estimates 8. BTC Bihar Treasury Code 9. CAG Comptroller and Auditor General of India 10. CAGR Compound Annual Growth Rate 11. CE Capital Expenditure 12. CFS Consolidated Fund of State 13. CSF Consolidated Sinking Fund 14. DC Detailed......

Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended March 2014 Government of Bihar TABLE OF CONTENTS Particulars Reference to Paragraphs Page......

1. This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit observations on matters arising from examination of Finance Accounts and Appropriation...

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......

was formed in November 1966 to meet with the objectives of providing efficient, economical, adequate and well co-ordinate transport service to the general public. As on 31 March 2014, it had 24 depots 3 AMEs/MOs: Bhiwani, Faridabad, Gurgaon, Panipat, Sonepat and Yamunanagar. 4 Bhiwani,......

Commissioner ETOs Excise and Taxation Officers GOI Government of India GTO Gross Turnover HVAT Act Haryana Value Added Tax Act, 2003 HGST Act Haryana General Sales Tax Act, 1973 HVPNL Haryana Vidyut Prasaran Nigam Limited HPGCL Haryana Power Generation Corporation Limited HLL Rules Haryana Liquor......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2014 Government of Haryana Report No. 3 of the year 2014 TABLE OF CONTENTS Reference......

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

Hence, UHT sweetened flavoured milk products are taxable at general rate of tax 12.5 per cent and CST rate is same rate as VAT rate applicable in the State of selling dealers without ‘C’ forms. During test check of the records of the office of DETC (ST), Sonepat in July 2012, we noticed......

1. Chapter-I General The total revenue receipts of the State Government for the year 2013-14 were 38,012.08 crore as compared to 33,633.53 crore during the year 2012-13. Out of this, 80 per cent was raised through tax revenue ( 25,566.60 crore) and non-tax revenue ( 4,975.06 crore). The......

The overall control and superintendence over levy and collection of SD and RF vests with the Inspector General of Registration (IGR), Haryana. The IGR is assisted by the 21 Deputy Commissioners (DCs), 67 tehsildars and 46 naib tehsildars acting as Registrars, Sub Registrars (SRs) and Joint......

Government level and is responsible for the administration of the MV Act/Rules in the State and assisted by the Transport Commissioner who exercises general superintendence over the functioning of the Department. The powers of Registering and Licencing Authority (RLA) are being exercised by 57......

14 12 Haryana State Lotteries 2 13 Co-operative 19 14 Forest 10 15 Home 16 16 Urban Development 2 17 Medical and Health 4 18 Industries 1 19 General 1 Total 780 77......

Appendices APPENDIX 1.1 PART-A State Profile (Reference: Paragraphs- Profile of Gujarat and 1.1; Page 1) A. General Data Sr. No. Particulars Figures 1 Area 1,96,024 sq. km. Population 2 a. As per 2001 Census 5.07 crore b. As per 2011 Census 6.04 crore a.......

accounts by Autonomous Bodies/Authorities In order to identify the institutions which attract audit under Sections 14 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, the Govemment/Head of Department is required to furnish to Audit every year,......

2.1.2. Audit of Appropriation Accounts 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 the expenditure required to be charged under the provisions......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012 (Report No. 1) GOVERNMENT OF GUJARAT http://www.cag.gov.in Contents Page Preface......

Kinnach: 10 acre 3 kanal 19 maria and Chhichhrana: 10 acre. Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 land measuring 73 acre 1 kanal and 1 maria amounting to 28.96 crore and 12.35 crore4 as interest accrued on this amount was recoverable from......

2011-12 2012-13 2013-14 Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates General Services 7,876 7,755 8,916 9,328 10,684 10,220 12,331 11,897 14,481 13,597 Social Services 9,783 9,902 11,349 10,904 13,969 12,642 15,935......

measurement books Total 658 1,644.73 (Source : Information derived from the data maintained in the office of PAG (Audit) Haryana) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 Appendix 1.2 (Reference: Paragraph 1.10; Page 5) List of outstanding......

measurement books Total 658 1,644.73 (Source : Information derived from the data maintained in the office of PAG (Audit) Haryana) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 Appendix 1.2 (Reference: Paragraph 1.10; Page 5) List of outstanding......

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

The fee structure of private recognised schools was not monitored by the department. (Paragraphs 2.1.9.1 and 2.1.9.2) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2014 Out of 91 upgraded schools in test-checked districts, 55 schools were not fulfilling......

significant results of the performance audit and compliance audit of the departments/autonomous bodies of Government of Haryana 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......

The accounts of the State Government companies, as defined above, are audited by Statutory Auditors, who are appointed by 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......

reports from the years 2010-11 to 2012-13 had not been forwarded to the State Government to be laid before the State Legislature though the Annual General Meetings (AGMs) of the years had been held. This was in violation of Section 31 (11) of the Warehousing Corporation Act, 1962. the......

Glossary Glossary Glossary of Abbreviations ACD Advanced Consumption Deposit AGM Annual General Meeting ARR Aggregate Revenue Requirement AS Accounting Standard BG Bank Guarantee BODs Board of Directors BPL Below Poverty Line CA......

already occupied up to 17 August 2010, he was adjusted as Senior Manager (Sports) from 1 April 2008 against the vacancy of higher post of Assistant General Manager (Sports). Besides, Audit also observed that he did not fulfill two out of three qualifications as per Service Bye Laws i.e. he was......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Economic and Social Sectors) for the year ended 31 March 2013 Government of Haryana Report No. 1 of......

Section-A: Revenue Revenue receipts 33,633.53 38,012.08 Revenue 38,071.72 31,735.01 10,152.09 41,887.10 expenditure Tax revenue 23,559.00 25,566.60 General Services 11,896.75 13.505.73 91.58 13,597.31 Non-tax revenue 4,673.15 4,975.06 Social Services 14,516.35 8.167.73 7,245.68 15,413.41 Share......

After verification, these should be forwarded to the Accountant General (A&E) within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 2,998 UCs due for submission in respect of grants and loans aggregating 7,771.22 crore, 1,391 UCs for an......

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 Acts and that the expenditure required to be charged under the provisions......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into Social Services, Economic Services and General Services. Broadly, the Social and Economic Services Audit Report on State Finances for the year ended 31 March 2014 constitute development......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2014 GOVERNMENT OF HARYANA TABLE OF CONTENTS Reference to Paragraphs Page/ Remarks......

during the month of March 2014 which shows rush of expenditure at the end of the financial year and was against the provisions of Rule 56 of the General Financial Rules. The plan expenditure during 2013-14 was only ^ 15,712.16 crore (87 per cent) against the assessed amont of 18,000 crore.......