Audit Reports

2011-12 as the compound annual growth rate (CAGR) of its Gross State Domestic Product has been 14.97per centas compared to 14.46per centamongst the General Category States 1. During this period, its population also grew by 17.89per cent(highest among general category states) against the average......

2.1.2Audit 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 authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions......

Further, the Department stated (November 2012) that the provisions of Rule 176 and 177 of BTC being the general guidelines for drawal of money from Consolidated Fund , should not be compared with the rules applicable under special circumstances. However, the fact remains that Appropriation Act......

Report of the Comptroller and Auditor General of India on STATE FINANCES for the year ended March 2012 Government of Bihar Report No. 1 of the Year 2012 Audit Report (State Finances) for......

v P r e f a c e P r e f a c e Audit Report (State Finances) for the year ended 31 March 2012 1. This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapters 1 and 2 of this Report...

vii Executive Summary Executive Summary Audit Report (State Finances) for the year ended 31 March 2012 Background This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during...

annual growth rate of its Gross State Domestic Product for the period 2001-02 to 2010-11 has been 15.61 per cent as compared to 14.68 per cent in General Category States. During this period, its population also grew by 25.07 per cent (highest among General Category States) against the average......

the current month have been forwarded to the respective Controlling Officers for counter- signature and their onward transmission to the Accountant General (A&E) so as to reach not later than 25 of the sixth month from the date of drawal of advance from the treasury to which they relate. As......

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

transferred to the State implementing agencies and the updated information should be validated by the State Government as well as the Accountant General (A&E), Bihar, for proper monitoring of the expenditure incurred by the implementing agencies. Chapter II Financial Management and Budgetary......

Report of the Comptroller and Auditor General of India STATE FINANCES for the year ended 31 March 2011 Report No. 1 till Table of Contents Reference to Paragraphs Page Preface V......

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

Riband Landed to distributor - T 656 f-> and Director's Cost price upto - Cost price 600 - 749 * Special Whisky Distributor margin 93 599 - General brand Regular brand ........... * f r i Ex-bond priee? 749 I Ex-bond price + Cost price 750 - Cost price 1200 - ?32SQ i m port/t ra nspo......

The Inspector General of Registration (IGR) is the head of the Department. He is assisted by one Assistant Inspector General of Registration (AIGR) and five Deputy Registrars (DR), eight Senior Sub-Registrars (Sr. SR), 66 Sub-Registrars (SR) and two SRs (Attached). 4.2.3 Audit scope and......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature Assembly on 04-08-2014 Report No. 5......

The audit of expenditure accounts and revenue receipts of State Governments is conducted under Section 13 & 16 of the Comptroller and Auditor General's (Duties, Powers and Conditions ofService) Act, 1971. Chapter I of this Report presents the information on the State revenues, response of the......

The Commissioner of Taxes is the Head of the Department and responsible for administration of all taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is also the authority......

Some of the major findings are mentioned below: I. GENERAL ?_i The total receipts of the State for the year 2012-13 were 30,690.98 crore against t 27,455.39 crore in the previous year. Of this. 35 per cent was raised by the Government through tax revenue ( 8,250.2 I crore) and non-tax......

of Health centres Category of staff Required Available CHCs 3 General physician 3 11 Gynecologist 3 1 Eye surgeon 3 Nil General surgeon 3 Nil Pediatrician 3 Nil Anesthetic 3 Nil AYUSH Doctor 3 Nil Staff Nurse 27 30 Pharmacist 3 4 Lab.Technician 3 Nil PHCs 48 Medical Officer 96 88 AYUSH Doctor 48......

This audit covered the developmental activities and associated expenditure in the District in respect of Social, Economic as well as General Sector schemes, provision of basic civic amenities, use of Information Technology to provide better public services and focused on the role and......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on District Sonitpur FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF ASSAM www.saiindia.gov.in Table of Contents Chapter No. Subject......

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

While most of the Central and State plan schemes specify the monitoring requirements in general, most schemes require that DC closely monitors the progress on a monthly/quarterly basis. The District Planning and Development Committee is also required to review the progress of schemes every......

Guwahati (C.H. Kharshiing) The Accountant General (Audit), Assam Countersigned New Delhi (Vinod Rai) The Comptroller and Auditor General of India 95......

2.5 Acknowledgement The office of the Accountant General (Audit), Assam acknowledges the co-operation extended by DC and district heads of the concerned departments during the course of audit. 4 (i) Pub-Chaiduar; (ii) Chaiduar; (iii) Behali; & (iv) Baghmara. 5 (i) Borsola; (ii) Dhekiajuli;......

6.1.1.1 Implementation issues Scrutiny of records relating to execution of 30 works revealed the following deficiencies: (a) Equipment advance As per General Conditions of Contract and terms and condition of Notice Inviting Tender (NIT), equipment advances are payable to the contractor on......

Land allotted and houses constructed for EWS families should be utilised for their benefits only. (Paragraph 2.1.10.4) Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 There was irregular award of work amounting to 59.79 crore to contractors......

(Paragraphs 3.1.9.1[h], 3.1.9.1[e], 3.1.9.1[k][ii] and 3.1.9.1[l] Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 There was non-achievement of targets under Integrated Post Harvest Management and creation of Market Infrastructure. Post......

Scrutiny of records further revealed that there was abnormal increase of 19.54 Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 to 159.80 per cent in the quantity of work done in two other items of work1. These works were also executed without......

Chapter 1 Introduction Chapter 1 Introduction About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of the Civil and Works departments of the Government of......

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

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 Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) for the year ended 31 March 2012 Government of Assam (Report......

2.5_Acknowledgement_ The office of the Accountant General (Audit), Assam acknowledges the cooperation extended by the department of Panchayat and Rural Development, Government of Assam, DRDAs, Zilla Parishads, Block Development Offices and Gram Panchayats during the course of Performance......

(C. H. Kharshiing) Guwahati Accountant General (Audit), Assam The Countersigned (Vinod Rai) New Delhi Comptroller and Auditor General of India The 93......

Glossary of abbreviations AA Administrative Approval AAP Annual Action Plan AE Administrative Expenditure/Expenses AGVB Assam Grameen Vikash Bank AP Anchalik Panchayat APO Assistant Planning Officer ASG Agricultural Selfhelp Group BDO Block...

Executive Summary The Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) is a flagship programme of Government of India executed by Ministry of Rural Development (MoRD) under NREGA Act, 2005. This programme, which aims at providing ...

Chapter-1 Introduction 1.1 Overview of MGNREGS Government of India (Gol), Ministry of Rural Development (MoRD) enacted the “National Rural Employment Guarantee Act, 2005 (NREGA)” in September 2005 with a view to enhance livelihood security in...

Chapter-3 Planning_ The guidelines envisaged preparation of two types of plans, viz., five year Perspective plan and the Annual plan. The Perspective plan attempts to integrate work priorities with long term strategy of poverty alleviation through...

Chapter-4 Physical and Financial Performance 4.1 Physical Performance During the period from 2007 to 2012, the position of registration of households, employment demand, employment provided for 100 days for the State as a whole is given in Table-4...

Chapter-5 Release and Utilisation of fund 5.1 Non/short release of Central share (i) In Cachar district, Central Share amounting to ?57.57 crore was released during the period between March 2007 and November 2007 for implementation of MGNREGS for...

Chapter-6 Capacity building 6.1 Appointment of Key Stakeholders The act envisages appointment of a State Rural Employment Guarantee Commissioner, District Programme Coordinators and Programme officers at State, District and Block level respectively...

Chapter-7 Registration and Issue of Job Cards The first step in ensuring that the beneficiary can exercise his/her right of hundred days of employment under the scheme is registration with the Gram Panchayat. As per Section 2(1) of Schedule II of...

Chapter-8 Employment 8.1 Employment The primary objective of MGNREGS is the enhancement of livelihood security of rural households by providing at least 100 days of guaranteed wage employment in each financial year to every household having adult...

Chapter-9 Execution of works The two most important objectives of the Act are to guarantee 100 days of wage employment to every household in need, and creation of durable assets to strengthen the livelihood resource base of rural poor. The Act and...

Block) and Bhelkar Bazar Branch Post Office (under Hajo Development Block) in Kamrup (R) district did not maintain any ledger meant for MGNREGS or general ledger except maintaining a thin simple register wherein the advice slips received from BDOs/POs for making payment were filed in. Day to......

Chapter I General 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Bihar during the year 2010-11, the State's share......

The internal audit of the different offices of the Government is conducted on the basis of requisitions received from the administrative departments. Generally an audit team of Finance (Audit) comprises of three members, one being the head of the team. Taking into consideration the quantum of......

other dues under the Acts and Rules2 is administered by the Registration, Excise and Prohibition (Registration) Department headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of the Registration Department who is the......

Patna (R.B.SINHA) The Principal Accountant General (Audit), Bihar Countersigned New Delhi (VINOD RAT) The Comptroller and Auditor General of India 100 Audit Report (Revenue Receipts) for the year ended 31 March 2011......

Table of Contents i Paragraph Page Preface V Overview vii Chapter -I: General Trend of revenue receipts 1.1 1 Response of the departments/Govemment towards audit 1.2 4 Failure of senior officials to enforce......

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 taxes on sales, trade etc., state excise,......

involving X 893.61 crorc. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2010-11 were 44,532.32 crore. The revenue raised by the State Government amounted to X 10,855.38 crore comprising tax revenue of X 9,869.85 crore and......

and evaluate whether: the objectives of computerisation through the software applications VAHANand SARATHI have been achieved; reliable general and security controls were in place to ensure data integrity and security; connectivity was established between the DTOs in the State......

Infrastructure Development 13.50 16. Renewable Energy Rural Applications 7.87 Total 568.55 Source: CPSMS. Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 2.1.1_Planning and conduct of Audit_ The audits were conducted during 2011-12 involving......

CHAPTER-III GENERAL SECTOR 3.1 Introduction The findings based on audit of State Government units under General Sector feature in this chapter. During 2011-12,......

School Education Mahila Samakhya 4.28 19. Asom Sarva Siksha Abhijan Mission 89.46 20. Asom Sarva Siksha Abhijan 1069.21 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 21. Environment and Forest Environment Information Education and 1.86......

of State Audit Offices on Sectoral basis by redistribution of departments, Audit Report (Civil) has been renamed as '“Audit Report on Social, General and Economic (Non-PSUs) Sectors" and also rearranged showing sector-wise chapters in the order of importance/significance viz; Chapter I:......

Report of the Comptroller and Auditor General of India on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 Government of Assam (Report No 2 of 2013) TABLE......

of North Eastern Region DPR Detailed Project Report DRDA District Rural Development Agency DSG Dharampal Satyapal Group 207 Audit Report on Social, General and Economic (Non-PSUs) Sectors for the year ended 31 March 2012 (Glossary of Abbreviations Contd......) El Economic Importance EM Executive......

Consequent upon restructuring of Audit offices on Sectoral basis, this Report is prepared in three chapters dealing with Social, Economic and General Sectors. 4. The Report containing audit observations on matters arising from examination of Finance Accounts and Appropriation Accounts, audit......

The audit of non-tax mining 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. The cases mentioned in this Report are among those which came to notice in the course of test-audit of......

on "Assessment and Collection of Mining dues from Major Minerals" in 2005-06 and this was incorporated in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2006, highlighting non/short recovery of royalty, interest etc. The Report is presently under......

Further the Government stated that a reference has been made to the Sub Registrar Korba and Inspector General of Registration (IGR), Bilaspur for recovery of the differential amount of Stamp Duty and Registration Fees. 3.3.3 Application of incorrect rate of royalty for calculation of average......

TABLE OF CONTENTS Contents References to Paragraphs Page(s) Preface V Executive summary vii CHAPTER - I: INTRODUCTION Introduction 1.1 1 Management of mineral resources 1.2 1 Mineral policy of the State 1.3 3 Why we chose the topic 1.4 4 Audit...

EXECUTIVE SUMMARY Minerals are valuable natural resources. Being finite and non-renewable, their exploitation is guided by long term national goals and perspectives. Mineral exploration and development is closely linked with the development of the...

2.6.2 Internal Audit The Internal Audit (LA) is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure that the prescribed systems are functioning reasonably well. We noticed (April 2011) that there......

CHAPTER-IV ASSESSMENT AND COLLECTION OF ROYALTY AND OTHER DUES Introduction Section 9(2) of the MMDR Act provides that the holder of a mining lease shall pay royalty in respect of any mineral removed and/or consumed from the lease area. The lessees ...

CHAPTER-V UNAUTHORISED EXCAVATION AND TRANSPORTATION OF MINERALS Introduction Section 21(5) of the MMDR Act, 1957 envisages that whenever any person raises without any lawful authority, any mineral from any land, the State Government may recover...

CHAPTER-VII Glossary of terms and abbreviations AMO Assistant Mining Officer CMMR Chhattisgarh Minor Mineral Rules, 1996 DGM Director Geology and Mining DDMA Deputy Director Mining Administration DMO District Mining Officer GOI Government of India...

Appendices Appendix I (Referred to in paragraph 3.3.1) Sl DDMA/ Name of Mineral Peri Average of proposed Average Average Stamp duty ( ' Registration fees ( ' ) Total ( ' ) No. DMO lessee od of production (MT) annual annual ) lease Average royalty...

PREFACE Government commercial enterprises, 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 (March 2012) to the Government. Reply of the Government had not been received (November 2012). General Public Enterprises Department 3.10 Follow-up action on Audit Reports 3.10.1 Outstanding Explanatory Notes The Comptroller and Auditor General of India's Audit Reports......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2012 Government of Assam Report No. 1 of 2013 Table of contents Reference to......

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......