Audit Reports

Executive Summary Based on the audited accounts of the Government of Delhi for the year ending March 2011, this report provides an analytical review of the Annual Accounts of 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,........................

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........................

Pay and Accounts Office of the Administrative Department concerned is required to maintain detailed accounts of sanctioned loans and keep watch over repayment of the principal amount and realisation of its interest. 4.2 Trend of receipts Budget estimates, actual receipts, variations in actual........................

Break-up of these cases are given in the following table: Name of Office Year in which it Number of Number of cases was to be audited assessment in which revenue cases not involved could be audited ascertained Stamps & registration 2010-11 4 Nil Transport 2010-11 22 Nil Department of Trade &........................

(Revenue Receipts) for the year ended 31 March 2010 Name of Office Year in Number of Number of cases in which it was assessment which revenue to be audited cases not involved could be audited ascertained Sub-Registrar IVA 2007-08 2 - Sub-Registrar IV 2008-09 7 - Department of Trade & Taxes........................

assessing authority did not Non-payment of tax attracts penalty at the scrutinise the returns and rate of one per cent of tax deficiency per annual accounts of the week or 100 per week for the period of dealers to ascertain the sale default, whichever is higher and interest at of assets and........................

93.85 crore. (Paragraph 2.3.8) Failure of the department to maintain complete record of the returns and annual accounts filed by the dealers in their assessment folders resulted in non-verification of quantum of tax payable by the dealers and correctness of ITC claimed. (Paragraph 2.3.10.3)........................

Chapter 7:City Infrastructure Development:Roads -_n_d_Fl _Ov_e_r_s 7.1 Introduction As a part of upgradation of city infrastructure and in preparation for the Games, GNCTD had taken up 75 projects linked to city infrastructure improvement....

Chapter 5: Upgradadon of Street Lighting of Roads in Delhi S.1 Introduction The project for Modernisation of Delhi Street Lighting System was conceived by GNCTD in June 2006 for completion within 2 years. Accordingly, standards for :integrated...

Chapter-4 Streetscaping and Beautification of Roads around CWG Venues Streetscape generally refers to urban roadway design and conditions as they impact street users and nearby residents. Streetscapes are an important component of the public spaces ...

Chapter 9 : Other Infrastructure Development Activities 9.1 Secured communication system (TETRA) 9.1.1 Introduction TETRA or Terrestrial Trunk Radio is a professional mobile communication service which pennits communication either through a network ...

ChaP-ter 6: Road Signages _ 6.1 Introduction In February 2006t the Chief Minister (CM)s Delhi desired that the entire city of Delhi should have state of the art road signages with appropriate structuraI system for the forthcoming CWG 2010. A...

2 AC Bills are Abstract Contingent bills utilized for drawing advances; accounts of advances should be rendered within one month. Perfonnance Audit Report on XIX Commonwealth Games 2010 (GNCT Delhi) I171 Chapter 10: Health Services for CWG-2010 10.4 10.4.1 Facffides development for........................

Chapter 3 uidit of Transactions Audit of transactions of Government Departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failures in the observance of the...

(ii) Alternative Plot Branch, (iii) Evacuee Property Cell, (iv) Housing Loan Branch, (v) Legal/Writ Cell, (vi) Central Land Record Cell and (vii) Accounts Branch O Report of the Comptroller and Auditor General of India Chapter 2: Performance Audit Allotment of Alternate Plots (Guidelines........................

Chapter 4 Member of Parliament Local Area Development Scheme (MPLADS) The Member of Parliament Local Area Development Scheme (MPLADS) is being implemented since 1994. The objective is to enable the Members of Parliament (MP) to suggest and get...

The CAG is the sole auditor in respect of six autonomous bodies under the Departments of Government ofNCT of Delhi which are audited under sections 19(3) and 20(1) of the CAG's (DPC) Act. In addition, the CAG also conducts supplementary audit of 44 other autonomous bodies under section 14 of C........................

Audit observations on the Annual Accounts of the Government would form part of a Report on State Finances, which is being presented separately. This Report starts with an introduction outlining the audit scope, mandate and the key audit findings, which emerged during the year-long audit exercise.........................

to in paragraph 5.1.14) Appendix Summarised financial results of Government companies and Statutory corporations for the latest year for which 5.2 accounts were finalised (Figures in column 5 (a) to (6) and (8) to (10) are in crore) SI. Sector & Name of Net Profit (+)/ Loss (-) Turnover........................

CHAPTER 3 Audit of Transactions Audit of transactions of Government Departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failures in the observance of the...

2397.64 2375.83 -21.81 0.91 2008-09 3078.97 2.28 3081.25 2928.96 -152.29 4.94 Total 9551.90 574.66 10126.56 9329.09 -797.47 Source: - Appropriation Accounts Test check by Audit revealed several deficiencies in financial management including expenditure control as discussed below: 4.1.4.1........................

The accounts of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Audit Report for the year ended 31 March 2009 Act, 1956. These accounts are........................

The CAG is the sole auditor in respect of six autonomous bodies under the Departments of Government of NCT of Delhi which are audited under sections 19(3) and 20(1). CAG also conducts supplementary audit of 44 other substantially funded autonomous bodies under sections 14 of CAG’s (DPC) Act.........................

Audit observations on the Annual Accounts of the Government would form part of a Report on State Finances, which is being presented separately. This Report starts with an introduction outlining the audit scope, mandate and the key audit findings, which emerged during the year-long audit exercise.........................

Chapter 3 Audit of transactions_ Audit of transactions of Government departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failure in the observance of the...

In April 1988, the President of India approved audit of accounts of MCD by the Comptroller and Auditor General of India under Section 14 (2) of the Comptroller & Auditor General (DPC) Act, 1971. Manpower audit of MCD was taken up to assess whether an effective, sufficient and reliable system was........................

MIV 3(3) 3 - - - Horticulture 1(1) - - - 1 Accounts 3(3) 1 1 1 - WEST Zone DEMS 13 (18) 1 3 5 4 Eng. MIV 9(9) - - 5 4 Horticulture 4(4) - 4 - - Accounts 5(5) 3 - - 2 Audit Report for the year Rohini Zone DEMS 13 (13) 2 2 7 2 ended March 2011 Eng. MIV 4(6) 1 1 2 - Horticulture 1(2) - - 1 -........................

1.2 Profile of audited entity There are 66 departments in the State at Secretariat level, headed by Principal Secretary/Secretary who are assisted by Directors/Commissioners and subordinate officers. The comparative position of expenditure incurred by the Audit Report for the year ended March........................

3 of the year 2012 TABLE OF CONTENTS Paragraph Page Preface (v) CHAPTER 1 INTRODUCTION About this Report 1.1 1 Profile of audited entity 1.2 1 Authority for audit 1.3 2 Planning and conduct of audit 1.4 3 Organisational structure of the office of the Principal 1.5 3 Accountant General........................

Audit observations on the Annual Accounts of the Government would form part of a Report on State Finances, which is being presented separately. This Report starts with an introduction outlining the audit scope, mandate and the key audit findings, which emerged during the year-long audit exercise.........................

5.1.4 The Accounts of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These Accounts are also subject to supplementary audit........................

receipts of medical stores to record the date of submitting the bill to the store, the date of passing the bill, date of sending it to the respective Accounts Office, the date on which Accounts Office passed the bill and prepared the cheque for payment. The Medical Officer in charge of........................

Hospital Management in Indian Railways m Chapter 2 ^ Financial Management Audit objective 1 To see whether effective budgetary controls were in place to ensure appropriate allotment and utilization of funds. Sound principles of financial prudency,...

Management of Goods Trains in Indian Railways ( ~ \ Chapter III Adequate availability of wagons and their effective utilisation v_) Audit Objective 2 Adequate wagons and locos were available for meeting the demand for freight loading and the wagons...