Audit Reports

No action was initiated against societies which failed to submit their audited accounts, to contribute to the Cooperative Education Fund, to hold annual general meeting, to tile annual return, to hold elections etc. No recovery of outstanding loans and investment in share capital of societies......

The accounts of the State Government Companies are audited by Statutory Auditors, appointed by the C&AG as per the provisions of Section 619(2) of the Companies Act, 1956 in addition to supplementary audit conducted by the C&AG as per the provisions of Section 619 of the Companies Act,......

between April 2012 and March 2013, that in two cases of the assessment year 2010-11 (default assessed case), the dealers claimed exemption of tax on account of branch transfer or consignment sale of X 14 crore on the basis of ‘F’ forms which covered transactions beyond one calendar month and......

Percentage of 1 to 3 89 83 83 91 94 Source: Pay and Accounts Office, Delhi The revenue raised by the State Government accounted for 94 per cent of the total revenue and the remaining six percent was received as grant-in-aid from the Government of India. The increase in tax revenue and non-tax......

29 Audit mandate 3.2 29 Investment in State PSUs 3.3 29 Budgetary outgo, grants/subsidies, guarantees and 3.4 31 loans Reconciliation with Finance Accounts 3.5 32 Performance of PSUs 3.6 32 Arrears in finalisation of accounts 3.7 33 Accounts commentsand internal audit/ internal 3.8 34 control......

(Paragraph 3.3 and 3.4) Out of 17 working PSUs for which the accounts were received upto 30 September 2013, nine PSUs earned profit of 1,029.17 crore, seven PSUs incurred loss of? 2,543.67 crore and one PSU was at breakeven. (Paragraph 3.6) viii Overview Three PSUs had arrears of 12 accounts......

31 March 2013 74 | Page Annexure 3.3 Summarised financial results of Government Companies and Statutory Corporations for the latest year for which accounts were finalised (Referred to in paragraph 3.6) (Figures in column 5 (a) to (10) are ^ in crore) SI. Sector & Name of Period of Year in Net......

61 Round 2004-05 MRP), ** Compounded annual growth rate ***Infant Mortality rate (SRS Bulletin January 2011), Financial data is based on Finance Accounts of the state Governments. + Excluding Goa, Delhi and Puducherry. Gini-coefficient is a measure of inequality of income among the......

1.1 Introduction The accounts of the Government of the National Capital Territory (NCT) of Delhi are kept in two parts (i) Consolidated Fund and (ii) Contingency Fund. There is no public account. Transactions relating to debt (other than those included in the Consolidated Fund), deposits,......

CHAPTER - 2 Financial Management and Budgetary Control Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

17 Conclusions 1.12 20 Recommendations 1.13 20 Chapter - 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 23 Summary of Appropriation Accounts 2.2 23 Financial Accountability and Budget Management 2.3 24 Advances from Contingency Fund 2.4 38 Recoveries in reduction of expenditure......

Executive Summary Based on the audited accounts of the Government of Delhi for the year ending March 2012, this report provides an analytical review of the Annual Accounts of the State......

and not command areas of different treatment plants, due to which, proper measurement of water supplied to each division was not possible and accountability for loss of water could not be fixed. The drinking water was not being distributed equitably amongst the population due to lack of......

Audit noticed that no laid down procurement procedures, guidelines were being maintained. Accountability mechanism A three tier system viz. Head office, Chief District Medical Officers and Dispensaries exists in the Directorate for implementing and monitoring the activities relating to the......

Accepting the observation, Delhi Police in its reply (March 2013) stated that taHng into account the mounting pressures of traffic problem and operational requirements, the competent authority had provided excess strength by posting more police personnel, including women, to this unit till......

The modifications should be carried out only after obtaining financial and legal advice. Payments on account of price variations of labour, materials, petroleum, oil and lubricants (POL) used in work are made to the contractors under Clause 10CC of general conditions of contract. But this......

Shelters (Report No.3) 130 Anncxures Annexure-2.1 Excess expenditure over Budget sanctioned (Referred to in Paragraph 2.2.4) ( in lakh) SL Head of Account Budget Expenditure Excess No. sanctioned incurred expenditure Electrical Maintenance Division M-1S1 Non Flan 1 2059-Maintenance and Repair......

Application of incorrect rate of tax 4 1.69 3. Irregular deduction claimed on account of IDS 9 3.50 4. Excess claim of input tax credit 15 8.08 5. Irregular allowance of refund 4 0.75 6. Irregular deduction allowed on account of labour and 1 0.77 services 7. Irregular adjustment of tax credit......

During exit conference, the Commissioner stated that the actual receipts on account of luxury tax are of unforeseen nature since these depend on global circumstances. In respect of Entertainment Tax, Government stated (February 2013) that the variations were due to inclusion of DTH......

of Transport, Government of NCT of Delhi conducted during the year 2011-12 revealed non-transfer of revenue of X 8.93 crore to the Government Account in a case which falls under the category given in Table 5.3: Table 5.3: Category wise cases in crore) SI. Category No. of Amount No. cases......

The Accounts of Government Companies are audited by Statutory Auditors appointed by the C&AG of India. These Accounts are also subject to supplementary audit conducted by the C&AG of India. Audit of Statutory Corporations is governed by their respective legislations. As on 31 March 2012,......

claim of exemption/concessional rate of tax on 2.13 20 statutory forms Application of incorrect rate of tax 2.14 22 Irregular deduction claimed on account of TDS 2.15 22 Excess claim of input tax credit 2.16 23 Irregular deduction allowed on account on labour and services 2.17 23 Irregular......

net liability, insurance company deducted 2.33 crore, from the assessed value of loss of 7.14 crore, due to damage of the steam turbine rotor, on account of under-insurance. Clause 9 of General Conditions of the Insurance Policy (2006-07) stipulated that if the property insured, at the time......

(Paragraph 2.14) Irregular allowance of deduction on account of tax deducted at source without furnishing original copy of form DVAT-43 resulted in non-realisation of revenue of? 3.50 crore including interest of? 94.48 lakh. (Paragraph 2.15) Excess claim of input tax credit resulted in short......

Percentage of 1 to 3 91 I 89 83 83 2LI Source: Revenue Receipts Report 2011 and Pay and Accounts Office, Delhi The above table indicates that during the year 2011-12, the revenue raised by the State Government was 91 per cent of the total revenue receipts ( 22393.18 crore). The balance......

1 of the year 2013 Summarised financial results of Government Companies and Statutory Corporations for the latest year for which accounts were finalised (Referred to in paragraphs 6.6,6.7 and 6.8) (Figures in column 5 (a) to (10) are t in crore) SL Scct«r & Name of Period «f Year id Net......

CHAPTER-4 STAMP DUTY AND REGISTRATION FEE 4.1 Tax administration The Secretary (Revenue) is responsible for administration of the Indian Stamp Act and the Indian Registration Act and rules framed thereunder. He is also the District Magistrate of...

Chapter Financial Management 2 and Budgetary Control Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

Total Receipts in Consolidated Fund (4+5) 13101.94 17059.66 16424.39 15889.66 17579.95 7. Contingency Fund Receipts - - - - 8. Public Account Receipts - - - - 9. Total Receipts of the State (6+7+8) 13101.94 17059.66 16424.39 15889.66 17579.95 Part B. Expenditure (Disbursement 10. Revenue......

Executive Summary Background The Delhi Government has put in place an institutional mechanism on fiscal transparency and accountability as is evident from the year-on-year presentation of outcome budgets. These outcome indicators tend to serve the limited purpose of......

Report of the Comptroller and Auditor General of India 41 Audit Report for the year ended 31 March 2009 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 Auditor General's (Duties, Powers......

9.33 13.38 14.92 9- of Revenue Expenditure on Health. 8.95 16.50 17.27 Source: Financial data is based on figures in Finance Accounts. BPL (Planning Commission & NSSO data, 61st Round- http://planning commission.nic.in/data/database/Data 09-10/tab%2021.pdf), Gini Coefficient......

The total population of Delhi accounts for 1.34 per cent of the All-India Population whereas in area, it is only 0.05 percent of total area of country. Population below poverty line (14.7 percent) is less than the all India average (27.5 percent). (Appendix 1.1) 1.1.2 The accounts of the......

Executive Summary Background The Delhi Government has put in place an institutional mechanism on fiscal transparency and accountability as is evident from the year-on-year presentation of outcome budgets. These outcome indicators tend to serve the limited purpose of......

Report of the Comptroller and Auditor General of India Audit Report for yoar ended 31 March 2010 3.2 Non-submission/delay in submission of accounts In order to identify the institutions which attract audit under Sections Hand 15 of the Comptroller and Auditor General's (Duties, Powers and......

data, 61 Round 2004-05 MRP), ** Compound annual growth rate ***lniknL Mortality rate (SRS Bulletin January 2011), Financial data is based on Finance Accounts of the states Government + Excluding Goa, Delhi and Pondicherry. Gini-coefficient is a measure of inequality of income among the......

1.1 Introduction_ The accounts of the Government of the National Capital Territory (NCT) of Delhi are kept in two parts (i) Consolidated Fund and (ii) Contingency Fund. There is no public account. Transactions relating to debt (other than those included in the Consolidated Fund), deposits,......

CHAPTER - 2 Financial Management and Budgetary Control 2.1 Introduction_ 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

of this “Interest Receipts” of the State Government, wherein we have pointed out several system and compliance deficiencies relating to accountal/disbursal of loans given Chapter by the State Government to various Departments/ Government Bodies/PSUs and recovery of interest thereon.......

The increase in Revenue Receipts over the previous year by f 4572.77 crore (22.36 per cent) was mainly on account of increase in the State’s own tax and non-tax revenues. (Paragraph 1.1.1) Test check of the records of the Departments of Trade and Taxes, State Excise, Entertainment, Transport,......

The lapses Contracts were in the process of selection and award of work to the poorly managed vendor were noted by Public Accounts Committee resulting in undue (PAC) in March 2006. These lapses were included in benefit to the vendor the report of Comptroller and Auditor General of India for the......

CHAPTER-I: GENERAL Trend of revenue receipts 1.1 3 Response of the Departments/Govemment towards 1.2 5 Audit Failure of senior officials to enforce accountability and 1.2.1 5 protection of the interest of the State Government Departmental Audit Committee Meetings 1.2.2 6 Non-production of......

Failure of the Senior The Inspection Reports (IRs) issued upto Official to enforce December 2010 disclosed that 7867 audit accountability and protect observations involving 6619.49 crore relating interest of the Government to 360 Inspection Reports remained outstanding as on 30th June 2011. The......