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Compliance Financial
Gujarat
Report of 2011 - Compliance and Financial Audit on State Finance of Government of Gujarat

In response to the Twelfth Finance Commission's recommendations, the Gujarat Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Gujarat Fiscal Responsibility Act, 2005 with a view to ensure prudence in...

Sector:
Finance |
Education, Health & Family Welfare

(CAGR) of its Gross State Domestic Product (GSDP) for the penod 2001-02 to 2010-11 has been 17.16 per cent as compared to 14.68 per cent in Other General Category States1. During this period, its population has grown by 19.17 percent against 17.56 per cent in General Category States. Key......

(PDF 3.94 MB)

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. 2010-2011 6.04 crore 3 a. Density......

TU Rule 212 of the General Financial Rules Audit Report No. 1 (State Finances) For the year ended 31 March 2011 - 41 - Financial Reporting 3.2 Non-submission/delay in submission of accounts In order to identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and......

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 authorization given under the Appropriation Act and the expenditure required to be charged under the provisions......

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07 April 2015
Compliance Financial Performance
Bihar
Report No. 1 of the Year 2015 - Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2014, Government of Bihar

This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2014 includes an overview of Government companies......

Sector:
Transport & Infrastructure |
Power & Energy |
Agriculture and Rural Development |
Social Welfare

A mention was made in Paragraph 4.1 of the Report of the Comptroller and Auditor General of India on PSUs for the year ended 31 March 2013 regarding non-adherence to the provisions of the tariff order regarding reduction of contract demand which resulted in undue benefit to the consumer......

Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, appointed by Comptroller and Auditor General of India (CAG) under the provisions of Section 619(2) of the Companies Act, 1956. These Accounts are also subject to supplementary audit......

The Chairman-cum-Managing Director/Managing Director is the Chief Executive Officer (CEO) of the Company who is assisted by the General Manager, Deputy General Manager (Finance & Accounts), Deputy General Manager (Administration), Chief Engineer and an Executive Engineer in the day to day......

(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......

Audit Scope and Methodology 3.5 The activities of the Corporation were last reviewed and incorporated in the Reports of Comptroller and Auditor General of India (Commercial), Government of Bihar for the year ended 31 March 2006 and 31 March 2009 which are yet to be discussed (November 2014)......

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

OVERVIEW V J Overview This Report of the Comptroller and Auditor General of India on Public Sector Undertakings, Government of Bihar, for the year ended 31 March 2014 includes an overview of Government companies......

ANNEXURES V J Annexure -1.1 (Referred to in Paragraph 1.7) Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2014 in respect of Government companies and Statutory corporations (Figures in...

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04 March 2014
Compliance Financial
Haryana
Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Haryana

This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2012-13 vis-a-vis the Budget Estimates, the targets set under the Fiscal Responsibilities and Budget Management (FRBM)...

Sector:
Finance
(PDF 11.85 MB)

Appendix 1.1 State Profile (Reference: Paragraphs 1.1 and 13; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. Population 2 a As per 2001 Census 2.11 erore b As per 2011 Census 2.54 cron 3 Density......

Section-A: Revenue Revenue receipts 30,557.59 33,633.53 Revenue 32,014.89 28,615.73 9,455.99 38,071.72 expenditure Tax revenue 20,399.46 23,559.00 General Services 10,219.83 11,817.41 79.34 11,896.75 Non-tax revenue 4,721.65 4,673.15 Social Services 12,641.67 7,666.10 6,850.25 14,516.35 Share......

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......

After verification, these should be forwarded to the Principal Accountant General (A&E) within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 1,699 UCs due for submission in respect of grants and loans aggregating to 3,474.05......

(PDF 0.76 MB)

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 2013 constitute development......

(PDF 0.98 MB)

Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended 31 March 2013 GOVERNMENT OF HARYANA REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON......

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14 July 2014
Compliance Performance
Haryana
Report No. 2 of 2014 - Performance Audit on Social, General and Economic Sectors (Non-Public Sector Undertakings) of Government of Haryana

(Paragraph 2.1.11.5) Rep ort of S ocia l, General and Econ omic S ectors (Non -PS Us) for th e year end ed 31 Ma rch 2013 x A performance audit on “Wo rking of Urban Local Bod ies ” was conducted. Some major findings are given below:  Municipalities were not preparing annual accounts in......

Sector:
Finance |
Transport & Infrastructure |
Industry and Commerce |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies |
Local Bodies

(Paragraph 2.1.11.5) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 2.1.1 Introduction About 80 per cent of sewage is generated due to domestic wastewater discharged from the houses. Rapid urbanization and increase in population was creating......

As no meeting was held after that 1,500 hours were taken as target hours for 2008-09 to 2010-11, for analysis. Report of General, Social and Economic Sectors (Non-PSU) for the year ended 31 March 2013 It was observed that in Pinjore and Hisar clubs, the targets of 15 and 46 per cent......

(PDF 0.32 MB)

10 2009-2010 37 133 699.52 11 2010-2011 22 100 500.46 12 2011-2012 16 91 1,016.92 13 2012-2013 17 71 313.98 Total 229 718 3,323.38 Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 Appendix 1.2 (Reference: Paragraph 1.9; Page 5) Detail of nature of......

(PDF 0.08 MB)

2010-11 2011-12 2012 13 Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates General Services 7,173 6,024 7,876 7,755 8,916 9,328 10,684 10,220 12,331 11,897 Social Services 6,445 7,259 9,783 9,902 11,349 10^)04 13,969 12,642......

(PDF 0.36 MB)

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 2013 The Report has been laid......

(PDF 0.05 MB)

(Paragraph 2.1.11.5) Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 A performance audit on “Working of Urban Local Bodies” was conducted. Some major findings are given below: Municipalities were not preparing annual accounts in the shape of......

(PDF 0.03 MB)

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. The cases mentioned in this Report are those, which came to notice in the course of test......

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04 March 2014
Compliance Performance
Haryana
Report No. 1 of 2014 - Performance Audit on Revenue Sectors of Government of Haryana

This Report contains 18 paragraphs including two Performance Audits on Delay in disposal of remand and revision cases and Receipts from taxes on Motor Vehicles and other observations relating to non/short levy of taxes, interest, penalty, non/short...

Sector:
Taxes and Duties |
Transport & Infrastructure
(PDF 5.58 MB)

CHAPTER I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Haryana during the year 2012-13, the State’s......

(PDF 0.38 MB)

Taxation Officers GOI Government of India GDP Gross Domestic Product 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......

(PDF 0.69 MB)

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2013 Government of Haryana Report No. 1 of the year 2014 TABLE OF CONTENTS Reference......

(PDF 0.17 MB)

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor's General (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising taxes on sales, trade/value added tax, stamp duty,......

Chandigarh (ONKARNATH) The Principal Accountant General (Audit) Haryana Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India MOs: Bhiwani, Jind, Namaul, Rewari and Panipat; AMEs: Faridabad and Panchkula. Interest calculated upto March 2013. 69......

(PDF 0.97 MB)

1. Chapter-I General The total revenue receipts of the State Government for the year 2012-13 were f 33,633.53 crore as compared to f 30,557.59 crore during the year 2011-12. Out of this, 84 per cent was raised through tax revenue (f 23,559.00 crore) and non-tax revenue (f 4,673.15 crore). The......

No time limit was prescribed for re-assessment cases under the Haryana General Sales Tax Act 1973 (HGST Act). However, the ETC, in his instruction of July 1997 and subsequently in July 2005 directed all AAs to decide remand cases within six months from the date of receipt of copy of remand......

(PDF 2.63 MB)

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......

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30 March 2012
Compliance Performance
Gujarat
Report of 2011 - Performance Audit on Revenue of Government of Gujarat

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, land revenue, taxes on vehicles,......

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Information and Communication
(PDF 0.17 MB)

CHAPTER-I GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Gujarat during the year 2010-11, the State’s share......

The genuineness of the forms and transactions against which exemptions/concessions were granted were cross verified by our Accountant General offices across the country. In the second phase of the review, this office received a database comprising of 4,517 ‘C’ forms and 988 ‘F’ forms......

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......

Non/short levy of surface rent During test check of the Rule 22 of Gujarat Minor Mineral Rules, records of six District 1966 provides that the general conditions of Geologists94 for the lease may include a condition among others period 2008-09 to that “the lessee shall also pay to 2009-10, we......

in the manner prescribed shall be deemed to Gandhinagar, be in arrears, and thereupon such interest which the it was noticed State Government may by general or special orders that M/s. fix shall be payable on such sum; and the sum Arunodaya together with any interest thereon, shall be Mills Ltd.,......

(PDF 0.01 MB)

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 sales tax, land revenue, taxes on vehicles,......

(PDF 0.05 MB)

involving 462.98 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the Government of Gujarat in 2010-11 were 52,363.64 crore as against 41,672.36 crore during 2009-10. The revenue raised by the State from tax receipts during 2010-11 was......

stated objectives; The computerised National Permit system was implemented as planned for and project objectives were achieved; Reliable general and security controls were in place to ensure data security and audit trail besides back up of data for loss of data due to crash systems......

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07 April 2015
Compliance Performance
Bihar
Report No.4 of 2014 – Report of the Comptroller and Auditor General of India (General, Social & Economic Sectors) for the year ended 31st March 2014 Government of Bihar

This Report comprises three Chapters: the first Chapter contains the financial profile of the State, planning and conduct of audit and follow-up on Audit Reports. Second Chapter of this Report deals with the findings of five Performance Audit...

Sector:
Finance |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
(PDF 16.96 MB)

Appendix APPENDIX-1.1 (Refer: Paragraph 1.7; Page-4) Statement showing Outstanding Inspection Reports/Paragraphs _(f in crore) General Sector Social Seel tor Economic Sector Year No. of No. of Amount No. of No. of Amount No. of No. of Amount IRs Paras IRs Paras IRs Paras......

Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates Revenue expenditure General services 12952.59 12202.35 15448.33 15286.97 18505.11 17729.72 22192.64 18645.11 25469.15 22018.47 Social services 15571.36 13186.41......

These have been presented sector-wise in the succeeding paragraphs. GENERAL SECTOR PLANNING AND DEVELOPMENT DEPARTMENT 3.1 Excess expenditure on installation of solar street lights Imprudent allotment of work by the DPO, Begusarai at much higher rate resulted in excess expenditure of 1.31 crore......

These have been presented sector-wise in the succeeding paragraphs. GENERAL SECTOR PLANNING AND DEVELOPMENT DEPARTMENT 3.1 Excess expenditure on installation of solar street lights Imprudent allotment of work by the DPO, Begusarai at much higher rate resulted in excess expenditure of 1.31 crore......

(PDF 1.87 MB)

Report of the Comptroller and Auditor General of India on General, Social and Economic Sector for the year ended March 2014 Government of Bihar Report No. 4 of 2014 Report of the......

(PDF 0.26 MB)

2. 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. 3. The Report contains significant results of the performance audit and compliance audit of......

(PDF 2.39 MB)

OVERVIEW This Report comprises three Chapters: the first Chapter contains the financial profile of the State, planning and conduct of audit and follow-up on Audit Reports. Second Chapter of this Report deals with the findings of five Performance...

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30 March 2012
Compliance Performance
Gujarat
Report of 2011 - Performance Audit on Commercial of Government of Gujarat

v 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: xGovernment companies, xStatutory corporations, and xDepartmentally managed commercial......

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development

8,959 9,837 3 Expenditure on Distribution of Electricity (a) Fixed cost (D Employees cost 143.65 124.61 147.21 173.90 174.48 (ii) Administrative and General expenses 22.53 24.49 26.42 30.89 31.13 (in) Depreciation 53.59 64.58 75.57 85.20 92.97 (IV) Interest and finance charges 80.37 73.29 89.42......

(PDF 0.02 MB)

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......

The matter was reported to Government (July 2011); their reply had not been received (November 2011). General 3.16 Follow-up action on Audit Reports Outstanding action taken notes 3.16.1 Reports of the Comptroller and Auditor General of India represent the culmination of the process of scrutiny......

companies (as defined in Section 617 of the Companies Act, 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......

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11 March 2013
Compliance Financial
Haryana
Report of 2013 - Compliance and Financial Audit on State Finances of Government of Haryana

In July 2005, the Haryana Government enacted the Fiscal Responsibilities and Budget Management (FRBM) Act. It laid down a reform agenda through a fiscal correction path in the medium term with the long term goal of securing growth with stability for ...

Sector:
Finance
(PDF 13.73 MB)

State Profile (Reference: Paragraphs 1.1,1.3.1,1.4.1 and 1.4.2; Page 1) A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3 a......

growth rate of Gross State Domestic Product (GSDP) for the period 2002-03 to 2011 -12 has been 17.47 per cent as compared to 14.46 per cent in other general category States. Its population grew by 19.90per cent from 2.11 crore in 2001 to 2.54 crore in 2011 against 13.90 per cent in other general......

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......

After verification, these should be forwarded to the Principal Accountant General within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 2,376 UCs due for submission in respect of grants and loans aggregating to 2,951.01 crore,......

(PDF 0.65 MB)

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 constitute development expenditure, while expenditure on General Services is treated as......

(PDF 0.63 MB)

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF HARYANA Report No. 1 of the year 2012-13 www.uag.gov.in Table of......

(PDF 0.07 MB)

State Government's compliance with various financial rules, procedures and directives in the departments relating to Social, Economic, Revenue and General Sectors during the current year. Audit Report No. 1 (State Finances) vii for the year ended 31 March 2012......

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06 September 2013
Performance
Haryana
Report No. 4 of 2013 - Financial and Performance Audit on District Gurgaon of Government of Haryana

and sanitation, employment generation and rural housing, economic sector programmes relating to creation of roads and public distribution system and general services programmes relating to police and e-Governance. District Planning Committee (DPC) constituted in November 2007 and held only six......

Sector:
Transport & Infrastructure |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure |
Local Bodies

Chapter-7 General Services CHAPTER 7 General Services 7.1 Police services Police Department plays an important role in the maintenance of law and order in the......

(PDF 0.33 MB)

Report of the Comptroller and Auditor General of India on District Gurgaon for the year ended 31 March 2012 Government of Haryana Report No. 4 of the year 2013 TABLE OF CONTENTS......

The Civil Surgeon is responsible for providing health care services to the people of the district through a network of three* 1 General Hospitals (GHs), three2 CHCs, 13 PHCs, 75 Sub Centres (SCs) and eight Urban RCH Centres. Records of two3 GHs, (i) Gurgaon, (ii) Sohna; and (iii) Haily Mandi. (i)......

(PDF 0.3 MB)

Preface 1. This Report of the Comptroller and Auditor General of India contains the results of district centric Audit of Gurgaon district in Haryana. The Report has been prepared for submission to the......

(PDF 1.89 MB)

and sanitation, employment generation and rural housing, economic sector programmes relating to creation of roads and public distribution system and general services programmes relating to police and e-Govemance. Planning District Planning Committee (DPC) constituted in November 2007 and held......

(PDF 0.28 MB)

Chandigarh (Onkar Nath) Dated: Principal Accountant General (Audit), Haryana Countersigned New Delhi (Vinod Rai) Dated: Comptroller and Auditor General of India 57......

2.4 Acknowledgement Office of the Principal Accountant General (Audit), Haryana acknowledges the co-operation of the Deputy Commissioner and other district level officers and their subordinate offices in providing information and records for conducting audit. (i) Hayatpur, (ii) Naurangpur,......

(PDF 0.39 MB)

4) for the year ended 31 March 2012 DUDA District Urban Development Agency GHs General Hospitals GHS Government High Schools GOI Government of India GPSs Government Primary Schools GSSS Government Senior Secondary Schools HSSPP Haryana School Shiksha Pariyojna Parishad IAY Indira Aw as Yojna......

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