Audit Reports

in revenue expenditure by 16 per cent (^3,576 crore) during the current year over the previous year was the combined effect of more expenditure under general services by 25.46 per cent (Tl,977 crore), social services by 12.86 per cent (Tl,307 crore) and grants-in-aid contributions by 83.41 per......

according to various Major Heads, Sub-Major Heads, Minor Heads, Sub-Heads and Detailed Heads of accounts prescribed by the Comptroller and Auditor General of India. The outlays on the various activities of Government are met from the Consolidated Fund comprising of (a) Revenue-having sections......

According to the information furnished by the Principal Accountant General (A&E), Assam, 18,202 Utilisation Certificates (UCs) due in respect of grants aggregating ^9,943.42 crore paid to 62 departments of the State Government during the period from 2001-02 to 2011-12 were in arrears. The......

The Comptroller and Auditor General (C&AG) has been commenting upon the Government’s finances for over six years since the FRBM legislation and has published six Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012 Government of Assam TABLE OF CONTENTS Paragraph Page(s) Preface - V Executive......

5. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India, and also as per the auditing standards of the International Organisation of Supreme Audit Institutions.......

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 (Performance Audit on Forest Receipts) Report No. 5 Government of Assam TABLE OF......

Date: (C H Kharshiing) Place: Guwahati Accountant General (Audit) Countersigned Date: (Vinod Rai) Place: New Delhi Comptroller and Auditor General of India Performance Audit on 'Forest Receipts45......

CHAPTER I GENERAL 1.1 Introduction The subj ect ‘ F orests ’ is includ ed in the ‘ ConcuiTent List ’ of the seventh schedule to Article 246 of the......

The Department stated (November 2012) that the imposition of monopoly fees is a quasi judicial function of the authorised officer (DFO) and general instruction cannot be issued in the matter. The reply was not relevant to the observation as Audit did not question the percentage of monopoly......

Companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by Comptroller & 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......

on tariff, billing and collection of revenue and implementation of APDRP schemes had been included in the Report of the Comptroller and Auditor General of India (Commercial), Government of Bihar for the year ended 31 March 2006. This performance audit is conducted on the functioning of the......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India, fall under the following categories: (i) Government companies, (ii) Statutory corporations, and (iii) Departmentally managed......

4 (Commercial) for the year ended 31 March 2011 Table of Contents Particulars Reference to Paragraph (s) Page (s) General Response to inspection reports, draft paragraphs 4.10 92-93 and reviews ANNEXURES 1 Statement showing particulars of up to 1.7 95-100 date paid-up capital, Loans outstanding......

2011 Chapter 11- Performance audit relating to Government Company The review on procurement featured in the Report of the Comptroller and Auditor General of India (Commercial) for the year 2005-06, Government of Bihar was yet to be discussed in the Committee on Public Undertakings (November......

Overview 1. Overview of Government companies and Statutory corporations_ Audit of Government companies is Development Corporation Limited governed by Section 619 of the Companies ( ? 23.99 crore). Heavy Losses were Act, 1956. The Accounts of...

Annexure Statement showing particulars of up to date Paid-up Capital, Loans outstanding and Manpower as i on 31 March 2011 in respect of Government Companies and Statutory Corporations (Referred to in paragraph 1.7) (Fignres ip iplnmn 5 (a | to 6...

Chhattisgarh * Increased by f 82.07 lakh and f 35.94 lakh in 2009-10 and 2011-12 respectively due to receipt of proforma adjustment from Accountant General, Madhya Pradesh Agriculture, Commerce and Industries, Co-operation, Food and Civil Supplies, Public Health and Engineering, Transport and......

(PURNA CHANDRA MAJHI) Raipur Accountant General (Audit) The Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 133......

Table of C ontents Paragraph Page Preface vii Overview ix-xiii PARTA-RECEIPTS Chapter-I: General Trend of revenue receipts 1.1 3 Variations between the budget estimates and actuals 1.2 6 Analysis of arrears of revenue in terms of total......

Some of the major findings are mentioned below: I. General The total revenue receipts of the State Government for the year 2011-12 amounted to 14,770.73 croreas compared to 12,840.46 crore of the previous year. Out of this, 57 per cent was raised through tax revenue ( 10,712.25 crore)......

2.10 Internal audit Internal Audit Wing (LAW) of an organisation 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 itself that the prescribed systems are functioning reasonably well. We observed......

The Registration Department is headed by the Secretary at Government level and the Inspector General of Registration cum Superintendent of Stamps (IGR) is the head of the Department, who is assisted by two Deputy IsGR, 10 District Registrar cum Collector of Stamps (DR) and 88 Sub Registrars......

PREFACE This Report for the year ended 31 March 2012 has been prepared for submission to the Governor under Article 151 (2) of the Constitution. Part A of this Report presents the results of audit of receipts of Commercial Tax/Value Added Tax,...

4.4 Internal Audit The Internal Audit Wing (IAW) of an organisation 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 itself that the prescribed systems are functioning reasonably well. Due......

Transport Department) 5.4 Internal Audit Internal Audit Wing (IAW) of an organisation 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 itself that the prescribed systems are functioning......

6.2.13 Internal Audit The Internal Audit Wing (IAW) of a Department is a vital component of its internal control mechanism and is generally defined as the control of all controls to enable an organisation to assure itself that the prescribed systems are functioning reasonably well. We however......

Appendices Appendix-2.1 (Referred to in paragraph 2.13) Sl. Year No. of Value of Value of imported Profit1 Sale Value Tax @ 9.2 per Penalty (?) No. 59-A LPG LPG o cent forms imported on each 1 2004-05 60 64300 60*64300=3858000 10% 4243800 390429.6...

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......

1 Presented as a separate stand alone Report titled ‘Report of the Comptroller and Auditor General of India for the year ended 31 March 2012 (Performance audit on Forest Receipts), Government of Assam. This includes 101 paragraphs involving 13.41 crore pertaining to expenditure accounts.......

was made in in production due to absence of any paragraph 3.9 of the Report of benchmark would result in loss of the Comptroller and Auditor revenue. General of India for the year ended March 2011 (Revenue Receipts), Government of Assam regarding non-realisation of excise duty on short production......

and Development) Act, of the Report of the 1948 and provisions of PNG Rules, Comptroller and 1959 stipulate that no royalty shall be Auditor General of payable in respect of any crude oil, India for the year ended casing head condensate or natural gas 31 March 2010 (Revenue used for......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2012 Report No. 2 Revenue Sector Government of Assam TABLE OF CONTENTS *_) Particulars Paragraph Page......

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

The above cases involve monetary implication of 1,486.44 crore. Some of the major findings are mentioned below: I. GENERAL The total receipts of the State for the year 2011-12 were 27,455.39 crore against 23,004.94 crore in the previous year. Of this, 38 per cent was raised......

of remittance of revenue of 1.25 crore [DistrictTransport Office (DTO), Kamrup Enforcement, Guwahati; December 2011] During scrutiny of the The General Financial Rules provide Cash Book and the treasury that all moneys collected on behalf of challans maintained in the the Government shall......

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

(Paragraphs 4.1 to 4.9) VII Audit Report on District Nagaon for the year ended 31 March 2011 Recommend ation Financial management, in general, needs improvement, and funds provided for various socio-economic developmental programmes need to be efficiently and effectively utilised. Social......

was to cater to the needs of accident victims and had the facilities like casualty department, intensive care units, operation theatre, male/female general wards, paying cabins, ultrasound, CT scan, X-ray in portable unit, 24x7 intensive ambulance. Neither the estimate nor the sanction had any......

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......

(P. Sesh Kumar) Guwahati Principal Accountant General (Audit), Assam The Countersigned (Vinod Rai) New Delhi Comptroller and Auditor General of India The 101......

2.5 Acknowledgement The office of the Principal Accountant General (Audit), Assam acknowledges the co-operation extended by DC and district heads of the concerned departments in conducting this audit. 3 (i) Dhalpukhuri; (ii) Jugijan; (iii) Kaliabor; (iv) Lawkhowa & (v) Lumding. 4 (i)......

schemes/programmes implemented in District Cachar during 2005-10 was also conducted and incorporated in the Report of the Comptroller and Auditor General of India for the year ended March 2010 (Report No. 6). Based on findings of performance audit of developmental schemes implemented in both......

1 2 1 5 1 2 1 5 Agriculture 3 3 6 29 0 1 9 31 General Manager, District Industries 7 3 3 2 12 1 0 16 and Commerce Centre District Elementary Education 4 15 4 27 2 7 6 35 Officer, Deputy Inspector of School Deputy Commissioner 2 8 3 73 0 0 5 81 7 5 Sarbha Siksha Abhiyan 1 1 0 2 2 10......

CHAPTER-IV INTEGRATED AUDIT OF GOVERNMENT DEPARTMENT Animal and Fisheries Resources Department 4.1 Integrated Audit of Animal and Fisheries Resources Department Highlights Bihar is primarily a rural agrarian economy with 90 per cent of the...

(Paragraph 2.1.7.1) IAY funds of? 325.35 crore were not deposited in separate bank accounts but were deposited in general bank account of block offices in disregard to scheme guidelines. (Paragraph 2.1.7.2) The department failed to utilise 53.34 crore provided by the GOI to acquire land for......

This resulted in either surrendering or diversion of earmarked funds for SC/ST fanners to general category farmers in public interest. The reply was not acceptable since the earmarking of fund was meant to ensure that SC/ST farmers were provided funds under the scheme. The diversion of......

TABLE OF CONTENTS Reference to Description Page/ Paragraphs Remarks Preface vii CHAPTER-I INTRODUCTION About this Report 1.1 1 Audited entity profiles 1.2 1 Authority for audit 1.3 2 Planning and conduct of audit 1.4 3 Significant audit...

PREFACE 1. This Report has been prepared for submission to the Governor of the State of Bihar under Article 151 of the Constitution of Tndia. 2. Chapter-T of this Report covers audited entity profiles, authority for audit, planning and conducting...

Appendix APPENDIX-1.1 (Refer: Paragraph -1.6.1Page -10) Statement showing year wise break up of outstanding Inspection Reports and paragraphs SI. Name of Department 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-10 2010-11 Total No. 1R Para ...

* Upto 31 December 2008. * Including General reserve, Capital reserve and Self Indemnity fund. 89 Audit Report on Public Sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 Annexure -1.6 Statement showing working results of Statutory......

of a Company the duty to place the accounts of the Company along with the Auditor’s Report (including supplementary comments of CAG) in the Annual General Meeting of the shareholders within six months of the close of the financial year. As per Section 208 of the Income Tax Act, 1961 (Act),......

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 1 Chhattisgaih Rajya Beej Evam Krishi Vikas Nigam......

A review of the latest Audit Statutory Auditors appointed by the Reports of CAG shows that the State Comptroller and Auditor General of PSUs incurred losses to the tune of India (CAG). These accounts are also f 1958.08 crore and infructuous subject to supplementary audit conducted investment of......

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government companies, (ii) Statutory corporations, and (iii) Departmentally managed......

funds from Regional Accounts 3.10 75-76 office, DSPM TPS to Head Office resulted in idling of funds and consequent loss of interest of 20.08 lakh General Follow up action on Audit Reports 3.11 76-77 Annexures No. Particulars 1.1 Statement showing particulars of up to date 1.7 t-H paid-up......

Plan 19,884.49 Revenue 23,004.94 21,232.20 Revenue 17,895.86 5,055.96 22,951.82 receipts expenditure 4,986.72 (a) Tax revenue 5,929.85 (a) 8,379.57 General 7,731.32 35.10 7,766.42 services 2,752.95 Non-tax revenue 2,373.33 8,543.21 Social Services 7,052.44 3,106.53 10,158.97 5,339.53 (b) Share......

2.1.2 Audit of appropriation by the Comptroller and Auditor General of India seeks to ascertain whether expenditure actually incurred under various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

According to the information furnished by the Principal Accountant General (A&E), Assam, 17,588 utilisation certificates due in respect of grants aggregating ?8,263 crore paid to 62 departments of the State Government during the period from 2001-02 to 2010-11 were in arrears. The......

5. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.......

The Comptroller and Auditor General (C&AG) has been commenting upon the Government’s finances for over five years since the FRBM legislation and have published five Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State......

Total Non Plan Plan Total Revenue Receipts 22719.54 25867.38 Revenue Expenditure 19355.75 12623.64 10004.41 22628.05 Tax Revenue 9005.14 10712.25 General Services 5247.06 5829.43 74.74 5904.17 Non-tax Revenue 3835.32 4058.48 Social Services 8309.72 3380.89 7095.96 10476.85 Share of Union......

There are 30 Autonomous Bodies in the State of which audit of accounts of two Autonomous Bodies has been entrusted to the Comptroller & Auditor General of India. The status of entrustment of audit and rendering of accounts by the Autonomous Bodies are given in Table 3.1. Table- 3.1: Position......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

Preface 1 This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2 Chapter-I 'Finances of the State Government' and Chapter II 'Financial Management and Budgetary Control' of this Report contain audit...

Financial Reporting A total of 13 Accounts of two Autonomous Bodies were not submitted to Accountant General (Audit), Chhattisgarh till September 2012. At the end of the financial year 2011-12, an amount of 16.49 crore involving 1631 cases of misappropriation, losses and defalcation......