Audit Reports

5.3 Spill-over production/issue According to Paragraphs 668 and 670 of Defence Accounts Department Office Manual Part-VI (DAD OM), the manufactured items are accepted after inspection and thereafter, the accepted items are brought on charge in the Production Ledger. Subsequently, those......

Recommendation 1 Ministry may ensure that the Army and OFB, in close coordination, fix production targets taking into account Army’s requirement and capacity of OEFG. OFB should communicate its production capacity for each item to the Army well in advance before target fixation meetings.......

This deficiency in assessment of requirement by addition of miscellaneous/extra requirement was also vetted and cleared by the Accounts Office of the factories. The Tender Purchase Committees (TPCs) also finalised their recommendations without proper check and verification of this faulty......

Government, whether overdue or not; or c) restructured and rescheduled in the normal course up to 31 March 2007 as per applicable RBI guidelines on account of natural calamities, whether overdue or not. In the case of an investment loan, the installments of such loan that were overdue (together......

The Government of India estimated in May 2008 that about 3.69 crore Marginal / Small farmers’ accounts and about 0.60 crore Other farmers’ accounts would be covered under the scheme. Over the last four financial years, the Gol has waived 1 Refer to para 1.2 of the report Eligible......

Annexe Annexe 1A STATE-WISE DETAILS OF DISTRICTS, BRANCHES OF LENDING INSTITUTIONS AND FARMERS ACCOUNT SELECTED IN AUDIT (SI) s. Name of State Number of Number of Number of Amount No. districts branches of accounts selected ( Figures in )......

the Rig machine (24.51 lakh) remained largely unfruitful and expenditure on idle staff (T1.12 crore) had also been rendered infructuous without any accountability being established. The audit findings were referred to the Government in May 2010. Reply had not been received (September 2010). 3.3......

^386.14 crore released to HPRIDC for implementation of World Bank State Road Project has been depicted as expenditure in accounts. 1 This is exclusive of road network of area merged after reorganisation of erstwhile state of Punjab. 2 NHs: 1,471 kms; SHs: 1,626 kms; MDRs: 1,753 kms and other......

Nursing and Pharmacy Colleges (Ayurveda) could not be started and Central assistance of ?5.47 crore remained unutilised in the shape of FDR in a bank account. (Paragraph 4.1.10.2) r Monitoring of Dispensaries by District Ayurvedic Officers was deficient as shortfall in conducting inspection during......

At Directorate level, the Director is assisted by three Joint Directors, one Deputy Director, one Project Director and one Finance & Accounts Officer. At the Degree College level, Law College, Hindi Training Institution and Diploma level Non-Government College functioning and managed with the......

of tender drawing was pending (27 October 2008) with the client Department (Sports and Youth Services), the Division fictitiously prepared Running Account (RA) Bill for 71.09 lakh against execution of works, involving earthwork (2,671.24 cum for 42.74 lakh) and piling, i.e. boring ( 28.35......

... 5.00 97. Constn of Rest House at Bungtlang s. 12.00 2007-08 2007-08 12.00 ... ... 12.00 1 2 3 4 5 6 7 8 9 10 11 ‘W’ 98. Constn of BDO’s Accountant Quarter 8.00 2005-06 2005-06 8.00 ... ... ... ... 8.00 Phaileng 99. Constn of SDO (C) Qtr. at West Phaileng 2005-06 2005-06 ... ... ... .........

the draft audit paragraphs, draft performance reviews and draft Integrated Audit were sent to the concerned Secretary to the State Government by the Accountant General (Audit) with a request to furnish replies within six weeks. The Secretaries were also reminded for replies. Besides, a discussion......

The State PSUs registered a turnover of 1.45 crore for 2009-10 as per their latest finalised accounts as of September 2010. This turnover was equal to 0.03 per cent of State Gross Domestic Product (GDP) for 2009-10. The State PSUs incurred a loss of? 3.59 crore in the aggregate for 2009-10 as......

Financial Management and Budgetary Control 11^l 2.1 Introduction 2.1.1 Appropriation Accounts are the accounts of expenditure of the Government for each financial year, compared with the amounts of the grants voted and appropriations......

Delhi, Goa and Puducherry ****** projected total population 2001 -2026 by Census India Financial data is based on Finance Accounts of the State Government. 89 Report on State Finances for the year ended 31 March 2013 Appendices Part B: Structure and Form of Government Accounts Structure of......

year by the institution or organisation concerned to the Head of Department concerned and after verification; these should be forwarded to the Accountant General. However, 16,586 UCs aggregating 9,121.46 crore due in respect of grants paid during the period 2001-02 to 2012-13 were......

The Report Based on the audited accounts of the Government of Gujarat for the year ending March 2013, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter I is based on the Finance Accounts and makes an......

Chapter I FINANCES OF THE STATE GOVERNMENT 1.1 Introduction 1 1.2 Resources of the State 5 1.3 Revenue Receipts 8 1.4 Capital Receipts 14 1.5 Public Accounts Receipts 15 1.6 Application of Resources 15 1.7 Quality of Expenditure 20 1.8 Financial Analysis of Government Expenditure and Investments......

After completion of works in all aspects, the expenditure incurred has to be got certified by the Chartered Accountants and Closure Reports including final claim have to be submitted by DISCOMs to REC through State Government. 11 REDB includes creation of 33 KV Sub-Station in those blocks where......

available facilities it decided to convert the ACC into CFS exclusively for Air Cargo without conducting any demand survey and without taking into account already existing facilities for cargo handling available at new international airport, Inland Container Depot at Sanathnagar and two CFSs at......

Total 52 24 76 Source: Information furnished by the State Government and PSUs 1.1.2 Out of 52 working State PSUs, 19 PSUs4 had finalised their annual accounts for 2012-13 as of October 2013, registering a turnover of? 38,280.14 crore, which was equal to 5.13 per cent of the State Gross Domestic......

In Andhra Pradesh, the State PSUs occupy an important place in the State economy. Their accounts are also subject to supplementary audit conducted by CAG as per the provisions of Section 619 of the Companies Act, 1956. Audit of Statutory corporations is governed by their respective......

27Total return on capital employed represents net surplus/ deficit plus total interest charged to Profit and Loss Account (less interest capitalised). 40 Chapter Ill-Performance Audit relating to Statutory Corporations It can be seen from the above tables that APSWC had continuously......

GPA deeds aggregated to 1.12 crore, as against which, the GPA holders received a land compensation of? 4.02 crore from KHB for the same land, which accounted for an increase of 359per cent within a gap of 2-3 days. It is evident that the GPA holders purchased the land from the land owners, being......

The reply was not acceptable as unauthorised benefit had accrued to the contractor on account of change in specification of brick and KHB did not take action to insist on recovery of the saving before approving the change in specification. 3.2 Costing and pricing Costing as per financial terms......

The Controller of Finance assisted by Accounts Officer is responsible for advising KHB on matters relating to Finance. The Secretary, assisted by Revenue officers is entrusted with public relation, general administration, systems and legal matters. KHB consists of two tier administrative......

5-10 Commercial space 2-3 ( Source: Information furnished by KHB ) 10 Halladakeri-Bidar, Kundawad-Davanagere, Channapatna-Hassan 11 Khata is an account of the assessment of a property that records the deails of a property such as size, location and its built up area 12 Chittapur-Gulbarga,......

However, this was not done. Maj or Recommendations As custodians of temple funds, Executive officers of the temples have to ensure proper accounting of funds and its judicious utilization. Proper mechanism is to be devised to ensure proper investment of temple funds for optimal returns.......

State Tax and Non-tax revenue accounted for 73 per cent of this ( 59,875.05 crore and 15,999.14 crore respectively). The balance 27 per cent was received from the Government of India as state share of divisible Union taxes ( 20,270.77 crore) and Grants-in- aid ( 7,685.32 crore) (Paragraph......

prone nature, it is suggested that department needs to focus on cross verification of waybills transmitted by divisional officers with respective accounts of dealers by verifying utilisation certificates of waybills and purchase registers. Department should also conduct periodical internal......

to citizens, which would bring speed, efficiency, consistency and reliability, replace the manual system of calculation of duties, indexing, accounting, reporting and copying and filing of documents. The CARD system of the department migrated to Centralised architecture in the year 2013.......

VROs prepare tax demands under all the Acts mentioned above for each mandal from the village accounts and get it approved by the concerned dmabandi officers78. VROs/Revenue Inspectors are entrusted with work of collection of revenue/taxes such as water tax, conversion fee for agricultural......

196.12 109.44 Science Technology and Environment Department 5.35 5.06 Total number of Departments = 14 1,466.88 1,087.11 Source: Appropriation Accounts - 2012-1V Besides the above, the Central Government had transferred a sizeable amount of funds directly to the Implementing agencies under......

and OBC Department 805.31 436.64 Welfare of Minorities Department 11.70 8.89 Total number of Departments = 18 4,970.55 3,541.91 Source: Appropriation Accounts - 2012-1V Besides the above, the Central Government had transferred a sizeable amount of funds directly to the Implementing agencies under......

Co-operation 0.21 0.07 (-) 0.14 (-) 66.67 29. Others 16.53 6.26 (-) 10.27 (-) 62.13 Source: Annual Financial Statement and Finance Account for the year 2012-13. 1 Includes Taxes on Profession, Trades, Calling and Employment. Audit Report for the year 2012-13, Government of Tripura 113 Chapter IV:......

Department 163.24 7.09 Statistical Department 5.99 4.21 Treasuries 5.82 4.47 Total number of Departments = 23 3,372.28 2,416.83 Source: Appropriation Accounts - 2012-13. Besides the above, the Central Government had transferred a sizeable amount of funds directly to the Implementing agencies under......

First accounts yet to be finalised. Company Limited 11 Tripura Tourism Information, 03.06.09 0.20 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 95 Development Cultural Corporation Affairs & Limited Tourism Sector wise total 0.20 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 95 MISCELLANEOUS 12 Tripura......

Audit findings were communicated (July 2013) to Government and replies received were taken into account while finalizing this report. 1 Source: Official website of PPP Cell of Finance Department, GoAP 2 BOT-Toll projects : 7 and BOT-Annuity projects : 2; Projects costing more than ?100 crore :......