Audit Reports

Act, 2013 provides that the statutory auditors in case of a Government Company or Government Controlled Other Company are to be appointed by the CAG within a period of one hundred and eighty days from the commencement of the  financial  year. Section  139 (7) of the .........

did not give  unqualified  certificates on any  account.    The details  of  aggregate money value of the comments of the CAG in the last three years are as follows: Table 1.11: Impact of audit comments on Power Sector Companies (` in crore) Sl. No. Particulars 2015-16.........

The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the reports of the Statutory Auditors. In addition, these companies are.........

It comprised of the net impact of comments of Statutory Auditors and CAG. @ Capital Employed represents Shareholders′ Funds plusLong Term Borrowings except in case of finance sector corporations where capital employed is worked out as a mean of aggregate of the opening and closing balances.........

in South 24 Parganas, Kolkata was carried through Shaktigarh check-post between January 2016 and March 2017 also having 176 Already incorporated in CAG’S Audit Report 2016-17 para no.4.8. 177 No. 4985-WT/3M-80/2002 dated 8 November 2004. 178 M/s United Spirit Ltd and M/s Pincon Spirit Ltd. 179.........

BFOA Brick Field Owners’ Associations BL&LRO Block Land and Land Reforms Officer BOO Build Own Operate BPDR Act Bengal Public Demands Recovery Act CAG Comptroller and Auditor General of India CB Cash Book CCT Commissioner of Commercial Taxes CCTV Close Circuit Television C&I Department Commerce.........

1.4 Authority for Audit The mandate for audit by the CAG is derived from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) (DPC) Act, 1971. The CAG conducts audit of expenditure of the Departments of.........

1.4 Authority for Audit The mandate for audit by the CAG is derived from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) (DPC) Act, 1971. The CAG conducts audit of expenditure of the Departments of.........

Per capita GSDP (Per capita GDP of India = ` 1,44,096) ` 1,32,212 12. Per capita GSDP CAGR (2011-21) (All India = 8.08 per cent)^ 9.87 per cent 13. GSDP CAGR (2011-21) (All India = 9.48 per cent)& 10.72 per cent 14. Population Growth (2011-21) (All India = 12.30 per cent)^ 7.29 per cent B..........

Though such instances of non-submission of UCs are being reported in the Reports of the CAG of India regularly, there has been no improvement as number of pending UCs and the amount increased by 59.91 per cent and 87.77 per cent respectively, over that reported in the Audit Report of 2016-17.........

These accounts are audited independently by the Principal Accountant General (Audit-I), and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the following: Budget of the State: for assessing the.........

liabilities, which would have further increased the Deficits, as brought out in this Report, as well as in the State Finances Audit Report of the CAG over the last few years. Outstanding liabilities were also above the targets during 2016-18 and 2019-21 . The liabilities of the State have been.........

3.2 Appropriation Accounts Audit of appropriations by the CAG seeks to ascertain whether the expenditure actually incurred under various grants is in accordance with the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the.........

India BGVB Bangiya Gramin Vikash Bank BP Budget Provision BPL Below Poverty Line BRGF Backward Region Grant Fund BSBY Bangla Shasthya Bima Yojana CAG Comptroller and Auditor General CAGR Compound Annual Growth Rate CAO Chief Accounts Officer CC Cement Concrete CCL Cash Credit Loan CCO Chief.........

this Sector , (i) Trade, repair, hotels and restaurant services and (ii) Real Estate, Ownership of dwelling and professional services increased at a CAGR 2 of 16.56 and 11.73 per cent respectively during 2015-20. 1.3 Basis and Approach to State Finances Audit Report In terms of Article 151(2) of.........

which would have pushed up the Deficits to a further extent, as brought out in this Report, as well as in the State Finances Audit Report of the CAG over the last few years. Outstanding liabilities were also above the targets during 2015-18 and 2019-20. The liabilities of the State have been.........

State Finances Audit Report for the year ended March 2020 72 3.2 Appropriation Accounts Audit of appropriations by the CAG seeks to ascertain whether the expenditure actually incurred under various grants is in accordance with the authorisation given under the Appropriation Act and.........

etc.) as well as support & auxiliary services ( viz., diagnostic, diet, bio-medical waste management, etc.) conformed to standards envisaged by Indian Public Health Standards (IPHS).  Audit also attempted to assess whether availability and management of resources of the District Hospitals.........

Security Scheme for Construction Workers BOCWWF West Bengal Building and Other Construction Workers’ Welfare Fund BRGF Backward Regions Grant Fund CAG Comptroller and Auditor General CBMWTF Common Bio-Medical Waste Treatment Facility CCTV Closed Circuit Television CCU Critical Care Unit CDR.........

Tax (GS T) having taken place, it is essential for Audit to transition from sample checks to a comprehensive check of all transactions, to fulfil the CAG's Co nstitutional mandate of certifying the Accounts. The required access to data is yet to be provided. Not having access to the data.........

47 Chapter II Financial Management and Budgetary Control The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually in curred under various grants underlying the budget is.........

APL Above Poverty Line BAPL Bengal Aerotropolis Projects Limited BE Budget Estimates BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty Line CAG Comptroller and Auditor General CAGR Compound Annual Growth Rate CCO Chief Controlling Officer CE Capital Expenditure CGST Central Goods and.........

final compensation payable to the State shall be calculated for every financial year after the receipt of final revenue figures, as audited by the CAG of India. For the State of West Bengal, the revenue collected during the Base Year (2015-16) was ` 20,097.72 crore. The protected revenue of.........

Chapter IIFinancial Management and Budgetary Control The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the budget is.........

(Paragraph 3.1) Non-submission of Annual Accounts by Autonomous Bodies/ Local Bodies In respect of 64 ABs which were to render annual accounts to CAG, there were delays in submission of accounts. As of September 2018, 596 annual accounts of 140 bodies/ authorities due up to 2017-18, had not.........

Area Development Programme BAPL Bengal Aerotropolis Projects Limited BE Budget Estimates BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty Line CAG Comptroller and Auditor General CAGR Compound Annual Growth Rate CASP Central As sistance to State Plan CE Capital Expenditure CESC Calcutta.........