Audit Reports

Chapter 3 Chief Controlling Officer based audit of Government Department 3.1 Horticulture and Farm Forestry Department 3.2 Public Health Engineering Department Chapter 3 Chief Controlling......

departments of the Government of Chhattisgarh, Centrally sponsored and State plan schemes and audit of autonomous bodies of the State, including performance audit of selected schemes and departments. The primary purpose of the Report is to bring to the notice of the State Legislature,......

of the office of the 1.4 2 Accountant General (Audit), Chhattisgarh Planning and conduct of audit 1.5 3 Significant observations arising out of Performance 1.6 3 Audit and CCO based audits Significant observations of Compliance Audit 1.7 6 Response of the departments to the Performance 1.8 8......

The Report, covering the year 2011-12, contains significant results of the compliance audits and performance audits of the Departments of the Government of Chhattisgarh under the General, Social and Economic (Non-PSUs) Sectors. The cases mentioned in the Report are among those which came......

implementation of the scheme and conducting quality inspection/audit at prescribed intervals under the scheme, were not appointed till the date of audit (June 2012). The State Government Audit Report on Mahatma Gandhi National Rural Employment Guarantee Scheme for the year ended 31 March 2012......

2.2 Audit Objectives The main audit objectives for the Performance Audit were to ascertain whether: planning, both perspective and annual, was adequate and effective enough to meet the demand for work; Audit Report on Mahatma Gandhi National Rural Employment Guarantee Scheme for the year......

In the absence of which the detailed information of application, allotment and performance of work and the wages or unemployment allowances paid to the workers, if any, could not be ascertained in audit. (b) In six test-checked GPs under Goalpara (4) and Jorhat (2) districts, the Employment......

The performance audit on MGNREGS under the said Act in Assam was aimed at reviewing the efforts of the State Government for effective implementation of the Scheme as envisaged, and highlighting the areas and issues of concern which need to be addressed for successful implementation of......

1890 beneficiaries (1362 Male & 528 Female) under 96 GPs/VDCs/VCDCs of 25 Blocks from 10 test checked districts were interviewed/surveyed during the Performance Audit on “MGNREGS” to ascertain the status of the beneficiaries, their awareness about MGNREGS and the impact of MGNREGS that had in......

The Performance Audit of the scheme for the years 2007-08 to 2011-12, however, revealed that the State Government has failed to ensure the primary objective of livelihood security to each rural population by providing 100 days guaranteed employment in a year. During the last five years, 100 days......

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......

2007-12 ranged between 9.85 and 82.91 per cent of the total works sanctioned, due to non-receipt of funds by the implementing agencies and lack of Audit Report on Mahatma Gandhi National Rural Employment Guarantee Scheme for the year ended 31 March 2012 initiatives. The Assets created were not......

Preface 1. This Report of the Comptroller and Auditor General of India contains the results of performance audit of the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) in Assam. The Report has been prepared for submission......

for 12.50 lakh (125 numbers IBS @ ^10,000 each) in 2010-11 was not successful due to non-maintenance of saplings leading to almost 'zero' survival. Audit Report on Mahatma Gandhi National Rural Employment Guarantee Scheme for the year ended 31 March 2012 Thus, aggregate wasteful expenditure......

abbreviations V Executive Summary vii Chapter 1 Introduction 1 Chapter 2 Framework of Audit 3 Chapter 3 Planning 7 Chapter 4 Physical and Financial Performance 13 Chapter 5 Release and Utilisation of fund 15 Chapter 6 Capacity building 31 Chapter 7 Registration and Issue of Job Cards 39 Chapter......

During the course of Performance Audit on the implementation of the Act/Scheme covering the period, 2007-08 to 2011-12, a number of systemic and compliance deficiencies have been noticed which are discussed in the succeeding chapters. 1 Year-wise coverage: 1st Phase (w.e.f 2 February 2006): (1)......

What we have highlighted In this Chapter we present a performance audit on in this Chapter ‘Computerisation of Transport Department In Bihar’ and a few illustrative cases of 17.81 crore selected from observations noticed during our test-check of records relating to non/short levy,......

The succeeding paragraphs 1.3.1 and 1.3.2 discuss the performance of the Department to deal with the cases detected in the course of local audit conducted during the last 10 years and also the cases included in the Audit Reports for the years 2000-01 to 2009-10. 1.3.1 Position of Inspection......

Overview This Report contains 35 paragraphs including two performance audits relating to non/short levy of tax, interest etc. involving X 893.61 crorc. Some of the major findings are mentioned below: I.......

This chapter contains one Performance Audit Report on Information Technology Audit on "Computerisation of Land Records in Assam” of Revenue and Disaster Management Department three Transaction Audit Paragraphs and three General Paragraphs. The major observations made in audit during 2011-12......

This Report contains 42 paragraphs (Social Sector: 23, Economic Sector: 13 and General Sector: six including three general paragraphs) and three performance reviews (Economic Sector: two including one CCO based audit and General Sector: one concerning IT audit). The draft audit paragraphs and......

expenditure 1.6.1 35-36 Unauthorised expenditure 1.6.2 36-37 CHAPTER-II ECONOMIC SECTOR Introduction 2.1 39-40 Planning and conduct of Audit 2.1.1 40 PERFORMANCE AUDIT Public Works Department Performance Audit of “Roads and Bridges funded 2.2 40-59 from Central Road Fund (CRF)” CCO BASED AUDIT......

Preface 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. The Report contains findings on performance audit and audit of transactions in various Civil departments including public works, irrigation and public health engineering......

1 Source: Data published by Chhattisgarh Government 1 Performance Audit Report on “Assessment, Levy and Collection of Major and Minor Mineral Receipts" for the year ended 31 March 2011 2 (Chapter -I: Introduction Mineral Policy of the State 1.3.1 Management of mineral resources is the......

The details are shown in the following table:- 21 Performance Audit Report on "Assessment, Levy and Collection of Major and Minor Mineral Receipts" for the year ended SI March 2011 -65%Fe to -62% Fe Total production of SI. No. Complex Deposit no. +65% Fe (MT) +62% Fe(MT) (MT) lines (MT) 1......

35 Performance Audit Report on "Assessment, Levy and Collection of Major and Minor Mineral Receipts" for the year ended SI March 2011 5.2 Unauthorised excavation A Flying Squad is working under the control of the As per Rule 13(1) of the MCD Rules, 1988, DGM with a working every holder of......

Total 33,27,232 66,05,336.5 20,73,88,116 41,35,89,240..5 14,09,38,851 7,08,25,971 7,01,12,880 10,34,06,844 5,06,65,902 5,27,40,942 12,28,53,822 47 Performance Audit Report on "Assessment, Levy and Collection of Major and Minor Mineral Receipts" for the year ended 31 March 2011 Appendix II......

2 Durg, Korea, Rajnandgaon and Surguja. 3 Dantewada, Janjgir-Champa, Korba, Raigarh and Raipur. 13 Performance Audit Report on "Assessment, Levy and Collection of Major and Minor Mineral Receipts" for the year ended SI March 2011 During the Exit Conference, the Government stated that......

PREFACE This Performance Audit Report for the year ended 31 March 2011 containing the results of the Performance Audit on “Assessment, Levy and Collection of......

+ 20,000 = 2,37,24,000 2 Kirandul (14&11C) - 61,56,254MT-250MT = 61,56,004MT/100 = 6156IX 2000 = 12,31,22,000 + 20,000 = 12,31,42,000 41 Performance Audit Report on "Assessment, Levy and Collection of Major and Minor Mineral Receipts" for the year ended 31 March 2011 stored outside......

We conducted a Performance Audit on “Assessment, Levy and Collection of Major and Minor Mineral Receipts” for the period 2006-07 to 2010-11 in order to ascertain whether the provisions of various Acts and Rules made thereunder were enforced effectively by the Mineral Resources Department.......

departments that immediately on receipt of Audit Reports, the concerned departments would prepare an explanatory note on the paragraphs and performance audits included in the Audit Reports indicating the corrective/remedial action taken or proposed to be taken and submit the explanatory......

The Government and the PSUs should take concrete steps to reconcile the differences in a time bound manner. Performance of PSUs 1.14 The financial results of PSUs, financial position and working results of working Statutory corporations as per their latest finalised accounts as on 30 September......

Development Corporation Limited 4 Assam Fisheries Development Fisheries 01-03-77 0.49 0.00 0.00 0.49 0.00 0.00 0.00 0.00 - 90 Corporation Limited 79 Audit Report (PSUs) for the year ended 31 March 2012 (Report No. 2 of 2013) Sector & Month and Paid-up Capital$ Loans outstanding at the close of......

contributed 927.07 crore towards loans and Arrears in accounts and winding up grants/subsidies to 14 PSUs during 2011-12. Performance of PSUs Thirty seven working PSUs had arrears of 322 accounts as of September 2012. The arrears ranged During the year 2011-12, out of 41 working PSUs, 15......

in State PSUs 1.6-1.8 2-3 Budgetary outgo, grants/subsidies, guarantees and 1.9-1.11 3-4 loans Reconciliation with Finance Accounts 1.12-1.13 4-5 Performance of PSUs 1.14-1.20 5-7 Arrears in finalisation of accounts 1.21-1.26 7-9 Winding up of non-working PSUs 1.27 9 Accounts comments and......

The level of 28.5 per cent has to be maintained in 2014-15 and thereafter. The performance of the State during 2011-12 in terms of key fiscal targets of the FC-XIII set for selected variables as laid down in AFRBM (Amendment) Act, 2011 vis-a-vis achievements are given in Table 1.2. Table......

Assuming that Gross State Domestic Product (GSDP)1 is a good indicator of the performance of the State's economy, major fiscal aggregates like tax and non-tax revenue, revenue and capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentage to the GSDP at......

Executive Summary This Report on the Finances of the Government of Assam is being brought out with a view to assess objectively the financial performance of the State during the year 2011-12. The aim of this Report is to provide the State Government with timely inputs based on actual data......

4. Audit observations on matters arising from performance audit and audit of transactions in various departments, audit of Revenue Receipts and Statutory Corporations, Boards and Government Companies for the year ended 31 March 2012 are included in separate Reports. 5. The audit has been......

Appendix-3.2 Statement showing names of bodies and 3.2 153 authorities, the accounts of which had not been received Appendix-3.3 Statement showing performance of the 3.3 154-155 autonomous bodies Appendix-3.4 Department wise/duration wise break-up of 3.4 156 the cases of misappropriation,......

The reply is not Performance Audit on 'Forest Receipts’ 39 appropriate as Audit has pointed out a number of cases where forest produce has been extracted without advance payment of royalty. Recommendation 16: E&F Department may issue suitable instruction to the forest Divisions regarding......

GOA may also ensure timely release offunds for revision of the WPs. 7 Available online at www.fsi.org.in/sfr_2005.htm Performance Audit on 'Forest Receipts' \ 9 2.2 Disposal of illegally felled/windfallen timber/timber obtained from de-reservation of forest for various projects ___/ The......

Considering the minor forest produce extracted from seven selected Divisions during 2006-07 to 2010-11 and applying the differential rates Performance Audit on 'Forest Receipts29 (between 17.5 per cent of the prevalent market rates and the royalty rates), the GOA was deprived of generating......

202/95. 16 0.39 upto March 2009 and 1.08 thereafter. Performance Audit on 'Forest Receipts'| 21 produce are being sold on competitive bidding, keeping the royalty rates as the base price. Taking the royalty value of bamboo i.e. 2/bamboo (effective from September 2009), the minimum price of......

This Report contains the results of a performance audit on ‘Forest Receipts’ of Government of Assam for the period 2006-07 to 2010-11 involving revenue implication of ' 1,154.43......

Implementation of the recommendations under respective paragraphs of this performance audit report with special emphasis on the following would help the GOA/E&F Department in achieving the same: steps may be initiated to revise the existing WPs which are in currency/prepare the WPs in......

Introduction 3.1 19 Management of bamboo resources 3.2 19 Non-finalisation of Working Plans 3.3 20 System of extraction of bamboo in the State 3.4 21 Performance Audit on 'Forest Receipts' i Non-revision of WP of quota allotted to Ashoka Paper 3.5 23 Mills Supply of bamboo at ‘Air dried’......

PREFACE This Report on Performance Audit on ‘Forest Receipt’ has been prepared for submission to the Governor of Assam under Article 151(2) of the Constitution of......

panba/ar Guwahati-I f-ejd Office G-5 % 6. Sector-1 Dwortta. New Delhi ! 10 075. Fax: 011 25093507. 25093514. Website hftp Wwww nfiai OfQ Performance Audit on 'Forest Receipts' 47 48 \Annexure Details of latest Civil Works awarded under NHDP-II on EW Corridor In Assam With the total requirement......

Chapter 2. Performance Audit relating to ii Government Company 2.1 Performance Audit of Bihar State Food & Civil Supplies Corporation Limited Executive summary......

accounts as of 30 September 2011. The Performance of PSUs extent of arrears was one to 21 years. There were 40 non-working PSUs As per the latest finalised Accounts, out of including seven under liquidation. 25 working PSUs, 10 PSUs had earned Profit of 89.80 crore and 11 PSUs had incurred Loss......

This was not done, The Government and the PSUs should take concrete steps to reconcile the differences in a time bound manner. Performance of PSUs 1.14 The financial results of all PSUs, financial position and working results of working Statutory Corporations are detailed in Annexure- 2, 5......

in State PSUs 1.7-1.9 2-3 Budgetary outgo, grants/subsidies, guarantees and 1.10-1.11 3-4 loans Reconciliation with Finance Accounts 1.12-1.13 4-5 Performance of PSUs 1.14-1.20 5-7 Arrears in finalisation of accounts 1.21-1.26 7-8 Winding-up of non-working PSUs 1.27-1.29 8-9 Accounts Comments......

by Audit, position of outstanding paragraphs in Inspection Reports, action taken by the Government on the recommendations highlighted in various Performance Audits of the Commercial Tax Department included in previous Audit Reports and results of audit conducted during the year 2011-12. Trend......

5.13 72 Chapter-VI :Other Tax Receipts A: Taxes and Duties on Electricity Results of Audit 6.1 77 Levy and Collection of Electricity Duty 6.2 78 A Performance Audit B: State Excise Tax administration 6.3 98 Trend of receipts of State Excise 6.4 98 Analysis of arrears of revenue 6.5 99 Cost of......

of RRC 658 5.21 5 Other irregularities 2,219 19.31 Total 11,962 47.55 The findings from the 38 units audited during the year were covered in the Performance Audit on "Levy and collection of land revenue" featured in Audit Report 2010-11 59 Audit Report (Revenue Sector) for the year ended 31......

OVERVIEW This Report contains 40 paragraphs including one Performance Audit relating to underassessment/short levy/loss of revenue, irregular/doubtful expenditure, etc. involving 1,568.91 crore. The......