Audit Reports

APPENDICES Appendix-1.1 (Reference: Paragraph 1.1 and 1.5.1, Page 1 and 16) Profile of the State A. General Data SI. NO. Particulars Figures 1 Area 94163 sq km 2 Population a. As per 2001 Census. 8.3 crore b. 2009-2010 9.57 crore 3 Density of......

[2]) provides that advances drawn on Abstract Contingent (AC) Bills should be settled by submitting Detailed Contingent (DC) Bills to the Accountant General (A&E) not later than the 25th of the sixth month from the date of drawal of advance from the treasury. As indicated in Table 3.1, out of?......

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......

PREFACE 1. This Report of the Comptroller and Auditor General of India for the year ending March 2010 on the State Finances has been prepared for submission to the Governor under Article 151 of the......

EXECUTIVE SUMMARY Executive Summary Background In response to the Twelfth Finance Commission’s recommendations, the Bihar Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Bihar Fiscal Responsibility and ...

1 Chapter---I: General The above table indicates that during the year 2010-11, revenue raised by the State Government ( 8,303.17 crore) was 36 per cent of total receipts against 39 per cent in the preceding year. The balance 64 per cent of receipts during 2010-11 was from the Government......

was established between DTOs in the State for creation of database of vehicles and licences and ultimately for the National Registers; reliable general and security controls were in place to ensure data security and audit trail besides backup of data to guard against loss of data/crash of......

Report of the Comptroller and Auditor General of India for the year ended 31 March 2011 Report No. 3 Revenue Receipts Government of Assam r TABLE OF CONTENTS s. Particulars Paragraph......

4 Total 77,559 cases, of which 19,417 cases calculated @ 340 per case (minimum rate of excise duty leviable on general brands) and the remaining 58,142 cases calculated at 419 per case (revised rate of excise duty on general brands applicable from June 2009 onwards). Audit Report (Revenue......

We have not received their replies (August 2011). . * GUWAHATI (P. SESH KUMAR) THE Principal Accountant General (Audit), Assam Countersigned NEW DELHI (VINOD RAI) THE Comptroller and Auditor General of India 116......

The audit of revenue receipts of State Governments is conducted under Section 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 towards audit, audit planning......

Some of the major findings are mentioned below: I. GENERAL The total receipts of the State for the year 2010-11 were 23,004.94 crore against 19,884.50 crore in the previous year. Of this, 36 per cent was raised by the Government through tax revenue ( 5,929.84 crore) and non-tax......

regarding obtaining permission from AERC for merger were not followed, which was pointed out in Para 1.3 of the Report of Comptroller and Auditor General of India (Commercial) 2009-10, Government of Assam. The management of APDCL is vested with a Board of Directors comprising eight directors......

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......

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 Including turnover of non-working companies refer Annexure-2. * As per the details provided by 46 PSUs. Remaining 4 PSUs......

B 4.24 4.61 104.30 4.53 4.28 96.83 4.57 4.64 101.53 4.57 4.77 104.38 Commercial 5.78 5.82 131.67 5.69 5.51 124.66 5.88 5.73 125.38 5.88 6.08 133.04 General 4.83 5.28 119.46 4.62 5.24 118.55 5.18 5.22 114.22 5.19 5.39 117.94 Public Lighting 4.67 5.50 124.43 4.96 11.74 265.61 4.98 6.06 132.60 5.01......

to 2010-11) 17.S5 per cent 10 Per capita GSDP CAGR (2001 -02 to 2010-11) 13.61 percent 1 1 GSDP CAGR (2001-02 to 2009-10) Chhattisgarh 17.57 per cent General Category States 13.37 per cent Population Growth (2001 to 2011) 12 Chhattisgarh 22.59 percent General Category States 17.56 per cent *......

(UCs) for grants provided for specific purposes should be obtained by the departmental officers from the grantees and forwarded to the Accountant General after A erification within 18 months from the date of their sanction unless specified otherwise. However, of the 17,200 UCs in respect of......

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

duty, registration fee, penalties and other dues under the Acts and Rules is administered by the Registration Department headed by the Inspector General, Registration (IGR). The Department functions under the administrative control of the Secretary of Registration Department who is the chief......

of abbreviation AA Assessing Authority ACCT Assistant Commissioner Commercial Taxes ACE Assistant Commissioner of Excise AIG Assistant Inspector General AMO Assistant Mining Officer AR Audit Report BE Act Bihar Excise Act BEs Budget Estimates BL Bulk Liter BMMC Bihar Minor Mineral Concession......

of revenue figures between the Department and the Departmental figures and those appearing in the figures shown in the books of the Accountant General (A&E). Finance Accounts for the period 2004-05 to 2008-09 is given below: ( in crore) Year Revenue collection As per Finance As furnished......

Patna (PREMAN DINARAJ) The Principal Accountant General (Audit), Bihar Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 87......

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 977.82 crore. Some of the major findings are mentioned below: General Total receipts of the Government of Bihar for the year 2009-10 were 35,526.83 crore. The revenue raised by the State Government amounted to 9,760.09 crore comprising tax revenue of 8,089.67 crore and......

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......

CHAPTER-IV: TAXES ON MOTOR VEHICLES Tax administration The collection of motor vehicles taxes in the State is administered by the Transport Department, which is headed by the State Transport Commissioner (STC). In performance of his duties, he is...

report of the losses should be submitted the physical expeditiously to the Head of the Department verification of 12 (HOD) as well as Accountant General (AG) Nistar2 Depots and the investigation be completed within a conducted by the period of six months from the date of forest authorities in......

313.89 313.80 4.01 2009-10 4.01 356.41 351.85 8.57 2010-11 8.57 432.82 426.74 14.65 During the exit conference, the Government in reply to Accountant General’s query on the recovery of the arrears of revenue and recovery of the amount in accepted cases stated that steps have already been......

Table of Contents Paragraph Page Preface vi Overview vii-xii Chapter - I: General Trend of revenue receipts 1.1 1 Response of the Departments/Government towards audit 1.2 3 Outstanding IRs and audit observations 1.2.1 4......

The audit of Revenue Receipts of the State Government is conducted under Section 16 of the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising Commercial Tax/Value Added Tax, Stamp Duty &......

involving 49.96 crore. Some of the major findings are mentioned below. I. General The total revenue receipts of the State Government for the year 2010-11 amounted to 12,840.46 crore against 10,166.25 crore for the previous year. 57 per cent of this was raised by the State through......

All the information collected was verified with the Commercial/Sales Tax Departments of other States through our Accountant General offices and we found various irregularities as mentioned below: Highlights The Department did not have in place any system for cross verification of the......

The levy and collection of Stamp Duty and Registration Fee is administered by the Registration Department headed by the Inspector General of Registration cum Superintendent of Stamps (IGR) who is assisted by Deputy IGR, District Registrar cum Collector of Stamps (DR) and Sub Registrar......

CHAPTER-IV: STATE EXCISE 4.1 Tax administration Excise Department is one of the major revenue earning department of the state and the contribution of the Excise receipts to the total tax revenue of the state during the last five years were between...

CHAPTER V: LAND REVENUE 5.1 Introduction All land, to whatever purpose applied and wherever situated, is liable to payment of revenue to the State Government, except such land as has been wholly exempted from such liability by special grant of or...

CHAPTER VII- ELECTRICITY DUTY Tax administration Electricity Department is one of the major revenue earning Department of the State and the contribution of the electricity receipts to the total tax revenue of the State during the last five years...

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......

Firms of Chartered Accountants were appointed funds during 2005-10 remained around 80 for internal audit and the work of per cent with general increase in utilisation compilation of accounts, reconciliation of of funds since 2007-08 as a result of bank accounts, etc. The Internal Audit......

A review on the working of the Bihar State Hydroelectric Power Corporation Limited was included in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2007 (Commercial), Government of Bihar. The Report is yet to be discussed by COPU (November 2010). 3.2 Scope......

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......

available cent above ceiling rate respectively which funds during 2005-10 remained around resulted in excess expenditure of X 1.95 80 percent with general increase in crore. utilisation of funds since 2007-08 as a Construction of roads result of execution of projects under MMSNY. Non-obtaining......

Annexure -1 (Referred to in paragraph 1.7) Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2010 in respect of Government companies and Statutory corporations (Figures in column 5 (a) to <...

reasons for arrears in accounts are delay in preparation/certification of accounts by the Management/Statutory Auditors, delay in holding of Annual General Meeting, shortage of manpower and non existence of Board of Directors. 1.23 In addition to above, there was also arrears in finalisation of......

notifications and instructions issued from time to time for the implementation of State and Centrally Sponsored Schemes; (ii) Departmental budget, general financial and other subsidiary rules, departmental manual/policies/ rules and regulations; (iii) procedure prescribed for monitoring and......

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 As per the details provided by 10 PSUs Non-working PSUs are those which have ceased to carry on their operations Including......

0.20 per cent of 2300/- (i) High Court building, (ii) Advocates' chamber, (iii) Advocates' General chamber and (iv) Typist Block. 116 C 'hapter-11 Audit of Tratisactions have been as per contract clause-13. Moreover the advisor. PWD. GOCG has also objected to the mode of payment and recommended......

3.6 General findings of Audit 3.6.1 Planning Scheme wise annual action plans for the state as well as district level were prepared on the basis of ceilings of expenditure fixed in the guidelines of Government of India (Gol) and State Government under various schemes. Physical and financial......

Overview OVERVIEW This Report comprises four Chapters which include five performance audits, a Chief Controlling Officer (CCO) based audit of the Agriculture Department and 24 paragraphs (including three thematic paragraphs) on audit of financial...

Preface 1 This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2 Chapter-I deals with the findings of performance audit in the Working of Ayush Department, Chhattisgarh State Road Sector Development...

(CAGR) of its Gross State Domestic Product (GSDP) for the period 2000-01 to 2009-10 has been 17.70 per cent as compared to 12.54 per cent in other General Category States4. During this period, its population has grown by 14.25 per cent against 13.42 per cent in other General Category States.......

therefore, complementary to the Finance Accounts. 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 authorizations given under the Appropriation Act and that the expenditure......

(UCs) for grants provided for specific purposes should be obtained by the departmental officers from the grantees and forw arded to the Accountant General after verification within 18 months from the date of their sanction unless specified otherwise. However, of the 1 1849 UCs due for grants......