Audit Reports

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

As per clause 8 of General Public Works No. 9 (GPW-9) of agreement, a bill was to be submitted by the contractor each month on or before the date fixed by the Engineer-in-Charge for all works executed in the previous month and the Engineer-in-Charge was to take requisite measurement for verifying......

CHAPTER-IV REVENUE RECEIPTS 4.1 GENERAL 4.1.1 The tax and non-tax revenue raised by the Government of Uttarakhand during the year 2009-10, the State’s share of net proceeds of......

five chapters with four performance reviews, a Chief Controlling Officer (CCO) based performance audit and 28 other paragraphs (including one general paragraph) dealing with results of audit of selected schemes, programmes and the financial transactions of the Government and its commercial......

Guidelines of various schemes and Government Orders. Departmental Rule, Regulations, Manuals and Bye-laws. Provisions of the General Financial Rules and Budget Manual. 3.1.5 Audit methodology and coverage Before commencing audit, the audit objectives, criteria and scope were......

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

The Act empowers the Government to exempt any entertainment or a class of entertainment from payment of ED by a general or special order. The District Collectors (DCs) grant exemption to those entertainments which are organized for philanthropic or charitable purposes, educational or partly for......

9.89 lakh. After the case was pointed out (January 2008), the Deputy Inspector General of Registration. Mumbai accepted the observation and directed (April 2008) the Sub-Registrar to initiate the action under the provisions of Bombay Stamp Act, 1958. Further report has not been......

A review on the above subject included in the Report of the Comptroller and Auditor General of India for the year ended 31 March 2003. and discussed by the Public Accounts Committee. 7.2.3 Organisational Structure The Water Resources Department (WRD) is headed by Secretary, WRD and Secretary,......

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 Sales Tax, State Excise. Land Revenue, Taxes......

3,246.16 crore. Some of the major findings are mentioned below: I. General The total receipts of the State during the year 2008-09 amounted to Rs. 81,231.51 crore, of which the revenue raised by the State Government was Rs. 61,780.71 crore and receipts from the Government of India were......

The Utilisation Certificate (UC) for grants-in-aid exceeding ?10,000 has to be forwarded to the Principal Accountant General (Accounts and Entitlement), Kerala. It was observed that 34 utilisation certificates for Til35 crore were not received (June 2014), by the PAG in respect of grants paid......

APPENDICES Appendices Appendix 1.1 State Profile (Reference: Page 1, Paragraphs 1.3; Page 12 and 1.6.1; Page 19) A. General Data SI. No. Particulars Figures 1. Area 38863 sq. km. 2. Population a. As per 2001 Census 3.18 crore b. As per 2011 Census 3.34 crore 3. a.......

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

Compared with the status of General Category States, expenditure on capital projects (including loans and advances) in Kerala was five percentage lower than those States. Though, the State Government provided adequate priority to Education and Health sector, expenditure on Social......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on STATE FINANCES for the year ended 31 March 2014 Government of Kerala http://www.saiindia.gov.in Table of Contents Reference to......

The general terms and conditions of all contracts awarded by the Company for various works through tendering system stipulates recovery of compensation for delay in completion of contract. The contract conditions provided for compensation at the rate of one per cent, 0.5 per cent and......

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: Government companies, Statutory corporations, and Departmentally managed......

1956) are audited by Statutory Auditors, who are appointed by Comptroller and 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 conducted by CAG as per the provisions of Section 619 of the......

headed by headed by headed by a Chairman a Chairman a Chairman a Chairman X I f ManagingA Managing Managing t \J)i rector J Director Director J I I General Managei Manager General Manager X X 34 District 12 Branch 34 District 34 District offices offices offices offices covering covering covering......

Development Company 2004 --* --* 0.05 0.05 --* --* --* --* Holding Limited Department Com. engaged Maharashtra Airport General Administration * 7.77:1 28. Development Company (Civil Aviation) 2003 --* 22.00 22.00 --* --* 171.00 171.00 25 Limited Maharashtra State Police 1.68:1 29. Housing and......

INTRODUCTION This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

PERFORMANCE AUDIT CHAPTER II GENERAL EDUCATION DEPARTMENT Performance Audit of Sarva Shiksha Abhiyan, Kerala (SSAK) Highlights Sarva Shiksha Abhiyan (SSA), a flagship programme......

Department 2011-12 2012-13 Total No. 1 General Education 1 2 3 2 Health & Family Welfare 3 3 3 Home 1 1 4 Labour and Skills 1 1 5 Scheduled Castes/Scheduled 1 1 Tribes Development 6 Sports and Youth Affairs 1 1 7 Water Resources 4 4 Total 3 11 14 128 Appendices Appendix 1.3 Statement......

CHAPTER III HEALTH AND FAMILY WELFARE DEPARTMENT Performance Audit of Indian System of Medicine - Ayurveda Highlights Indian Systems of Medicine consists of Ayurveda, Siddha, Unani and Naturopathy. Ayurveda encompasses preventive, promotive and...

165 21/10/12 27/12/12 3.52 66 23/04/12 29/05/12 13.05 35 (Source: Analysis of data obtained from FRIENDS Centre, Ernakulam) 61 Penal interest is generally charged at the rate of 18 per cent per annum. 68 E-mails dated 20 Mar 2012, 29 Mar 2012, 23 Apr 2012 and letters dated 10 Oct 2012, 27 Oct......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on GENERAL AND SOCIAL SECTOR for the year ended March 2014 GOVERNMENT OF KERALA Report No. 2 of the year 2015......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2014 has been prepared for submission to the Governor of Kerala under Article 151 of the Constitution......

The day to day affairs of the Company are managed by the MD who is assisted by Executive Director, General Manager, Finance Controller and Chief Managers. Financial Position and Working Results 2.1.3 The financial position and working results of the Company for the five years from 2009-10 to......

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by Comptroller and Auditor General of India (CAG) as per the provisions of Section 619 (2) of the Companies Act, 1956. The Statutory Auditors submit their Audit Report to the......

Artisans' October 4.00 4.00 0.25:1 17 Development Industries 1981 (2.05) (2.05) 1.00 1.00 (0.30:1) 15 Corporation Limited Kerala School Teachers General August 0.62:1 18 and Non-teaching Staff 0.50 0.50 0.31 0.31 3 Welfare Corporation Education 1984 (0.62:1) Limited Kerala Small Industries......

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on PUBLIC SECTOR UNDERTAKINGS for the year ended 31 March 2014 GOVERNMENT OF KERALA Report No.l of the year 2015......

of Government companies and Statutory corporations and has been prepared for submission to the Government of Kerala under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government companies is......

Non Plan I Plan I Total Section-A: Revenue Revenue receipts 12,711 14,543’ Revenue expenditure 13,946 12,197 1,701 13,898 Tax revenue 3,643 4,108 General services 5,279 5,655 35 5,690 Non tax revenue 1,695 1,915 Social services 4,979 4,209 938 5,147 Share of Union Taxes/ 1,715 1,999 Economic......

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

for specific purpose grants by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) Himachal Pradesh within one year from the date of their sanction unless specified otherwise. However, of the 25,837......

25 of 2011 as well as in the Budget Estimates of 2011-12. The Comptroller and Auditor General of India (C&AG) has been commenting upon the Government's finances for over six years since FRBM legislation and has already published six Reports. Since these comments formed part of the Civil Audit......

Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2012 GOVERNMENT OF HIMACHAL PRADESH Report No. 1 of the year 2012 TABLE OF CONTENTS......

State Government’s compliance with various financial rules, procedures and directives in the departments relating to Social, Economic, Revenue and General Sectors during the current year. v......

_CHAPTER I: INTRODUCTION_ 1.1 About this Report This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

Audit Report (Civil) for the year ended 31 March 2009 3.2_Excess payment/overpayment/wasteful/ infructuous _expenditure_ General Administration Department 3.2.1 Overpayment of incentive allowance Irregular consideration of dearness pay for calculation of incentive allowance for the employees......

It was however, noticed from the records/accounts were not submitted; of the Accountant General (Accounts and Entitlement) that contrary to the Commissioner was above provisions, DC bills for Rs 53.12 crore in respect of 52 AC bills drawn not aware of the magnitude of the during 1993-94 to......

Co-operation and Textiles -- -- 1 -- -- -- -- 1 3 Finance -- -- -- -- -- 1 -- 1 4 Food, Civil Supplies and -- -- 1 -- 1 1 -- 3 Consumer Protection 5 General Administration 1 -- -- -- -- -- -- 1 6 Home -- -- -- 1 1 3 3 8 7 Housing 12 1 -- -- -- -- 4 17 8 Higher and Technical Education -- -- -- --......

Audit Report (Revenue Receipts) for the year ended 31 March 2011 u Tax In 2010-11, the collection of taxes under State Excise, which collection stood at ' 8284.74 crore, increased by 19 per cent over the previous year which was attributed by the...

EXECUTIVE SUMMARY Tax collection In 2010-11, the collection of taxes on sales, trade, etc. which stood at' 20,234.69 crore, had increased by 28 per cent over the previous year. Absence of LAW in CTD was functioning up to 2004-05. On introduction...

Besides there were cases of short levy of stamp duty due to suppression of facts in General Power of Attorney, Joint Development Agreement and due to undervaluation of properties. The Department needs to improve the internal control system including enforcement activities to detect leakage of......

Some of the major findings are mentioned below: General Total revenue receipts of the State Government for the year 2010-11 were 58,206.23 crore against' 49,155.70 crore for the previous year. 72 per cent of this was raised by State through tax revenue (' 38,473.12 crore) and non-tax revenue......

Of this, water rates of' 14.73 lakh was recovered in Channarayapatna taluk. (Anita Pattanayak) Bangalore Principal Accountant General The (Works, Forest & Receipt Audit) Karnataka Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 121......

TABLE OF CONTENTS Reference to Paragraph Page Preface iv Overview v-xi CHAPTER-1: GENERAL Trend of revenue receipts 1.1 1 Response of the Departments/Government towards audit 1.2 4 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 and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising taxes on sale, state excise, taxes on motor......

of Departmental Statutory Authority (DSA) cases etc also in the ambit of information technology; and Migration to a web based system by which the general public can gain direct access to the services offered by the Department for registration, payment of fees, taxes etc will substantially......

The fees were shown to have been deposited under the Heads of account under ‘8443 PD Account of Deputy Commissioner’ and ‘1475 Other General Economic Sendees’ respectively in the’ Remittance Register’. Our cross verifications of the “Challans” and “remittance Register”......

Non Plan Total Plan 7,891.09 Revenue 8,634.97 7,254.56 Revenue 6,219.40 2174.30 8,393.70 receipts expenditure 2,738.75 Tax revenue 3,044.91 2,655.02 General services 3,098.95 5.02 3,103.96 668.38 Non-tax revenue 699.44 2,828.66 Social services 1,950.10 1441.73 3,391.84 1,427.70 Share of Union......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the 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......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 18 months from the date of their sanction unless specified otherwise. However, out of the 590 UCs due in respect of grants and loans......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General’s civil audit reports step in to fill this gap. C&AG’s reports have been commenting upon the Government’s finances for over three years since the FRBM legislation and have published......

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