Audit Reports

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......

2.5 General 2.5.1 Insufficient response of Government to Audit The Principal Accountant General (Audit) (PAG), Bihar conducts periodical inspections of Government departments to check the transactions and verify the maintenance of important accounting and other records as per prescribed......

Accounts Code-Vol III required the of monthly cash forest divisions to submit compiled monthly accounts to the Accountant 103°days ran8Cd npt° General (A & E) by the fifth day of the succeeding month. However, delays in submission of monthly accounts ranging upto 103 days was noticed during......

March 2010 safety measures, non-maintenance of essential records and periodical inspections of prisons not being conducted regularly by the Inspector General of Prisons and District Magistrates. Even the Model Prison Manual introduced by Government of India in 2003 was not adopted after seven......

1 This Report has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution of India. 2. Chapter-I deals with the findings of performance audit, Chapter-II deals with the findings of transaction audit and Chapter-in ...

Appendices APPENDIX- 1.1.1 (Refer Paragraph 1.1.2; Page-2) Organogram of Total Sanitation Campaign

Rule 22 of Chhattisgarh Financial Code, any type of losses detected should immediately be intimated to the Government as well as to the Accountant General even if it has been made good. 7.4.7.1 Embezzlement of Government receipts During the test check of records of DFO, Mahasamund (June 2010),......

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......

(PURNA CHANDRA MAJHI) Raipur Accountant General (Audit) The Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 105......

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 99.21 crore. Some of the major findings are mentioned below. General The total receipts of the State during the year 2009-10 amounted to 18,153.65 crore of which the revenue raised by the State Government was 10,166.25 crore and receipts from the Government of India were ?......

Industries Vs rate of two per cent by the Assessing State of Andhra Pradesh (1976) 37 Officer treating it as edible oil while STC 378, it is its general of it was taxable at the rate of 17.25 per predominant use that determines cent being used as hair oil. This the category in which an......

Holi festival Jagdalpur to Raipur route. The v. The vehicle acquired by the vehicle was kept unused for five Government for law and order or general election. months (August 2006 to December 2006) due to defect in the machine. However, temporary permit No.TP/338/06 was issued to vehicle As per......

CHAPTER V: LAND REVENUE Tax administration The Land revenue Department collects revenue in the form of taxes on agriculture and commercial crops, land development tax, Gramin Vikas tax, environmental and development cess, school building cess,...

CHAPTER VI : STATE EXCISE 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 14...

Appendices Appendix 4.1 (Referred to in paragraph 4.8.5.1) Sl. Challan Amount Amount in Loss No. Vehicle No. No. Date in Treasury (' In Challan lakh) 1 CG-15/B-9400 113 13/04/2009 54190 190 54000 2 CG-15/B-3216 427 28/01/2008 41363 363 41000 3...

of compensation after completion of acquisition proceedings in three cases, (iii) non-publishing of declaration u/s 6(i) in two cases, (iv) general acquisition and handing over of land to Public Works Department and All India Radio u/s 17(4) without assigning any reason of urgency in......

expenditure recorded in their books be reconciled by them every month during the financial year with those recorded in the books of the Accountant General. However, WRD Assam did not reconcile their monthly/annual expenditure with those booked by the Principal Accountant General (A&E), Assam......

According to Rule 37 of General Financial Rules, every authority empowered to procure goods in public interest shall have the responsibility and accountability to bring efficiency and economy in execution. Besides, Rule 243 of Assam Financial Rules provides that during execution, if cost of a......

1/2004/Pt-I Executive Engineer, 8 0 13 Improvement of NH 52 Advance 3.40.085 36 Nil Land acquired and handed over to General Reserve from Dirak to Rupai. possession requiring Department but compensation Engineering Force not paid since estimate was not approved by Government. 1/2004/Pt-V -do-......

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

OVERVIEW This Report contains 39 paragraphs (including three general paragraphs) and five performance reviews (including one CCO based audit). The draft audit paragraphs and draft performance reviews were sent......

Plan Plan Total 28,209.72 Revenue receipts 32980.69 23,562.87 Revenue 21231.29 7280.29 2851 1.58 expenditure 5,086.17 Tax revenue 6172.74 9,251.97 General services 10247.72 281.79 10529.51 525.59 Non-lax revenue 1153.32 9,867.99 Social services 7885.71 4366.39 12252.10 16,766.29 Share of Union......

UCs on the basis of the audited accounts of the previous grants should be obtained by the administrative departments and sent to the Accountant General (A&E). It was observ ed that 21142 UCs aggregating Rs 4557.81 crore were due from various administrative departments, in respect of grants......

|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 25th of the sixth month from the date of drawal of advance from the treasury. Scrutiny of records revealed that out of......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General’s Audit Reports have been commenting upon the Government’s finance for over three years since the FRBM legislation. Since these comments formed part of the Civil Audit Reports, it was felt......

PREFACE 1. This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2. Chapters I and II of this Report respectively contain audit observations on matters arising from examination of Finance Accounts and...

(Paragraphs 4.1 to 4.3) Recommendations Financial management, in general, needs improvement, and funds provided for various socio-economic developmental programmes need to be efficiently and effectively utilised. A uniform accounting system should be put in place for showing actual utilisation of......

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

Chapter 5: Social Services A review of the implementation of the flagship programmes like Sarva Shiksha Abhiyan (SSA), Mid Day Meal (MDM), National Rural Health Mission (NRHM), Accelerated Rural Water Supply Programme (ARWSP) and Total Sanitation...

The District Planning and Development Central and State plan schemes specify Committee convened only four meetings the monitoring requirements, in general, during 2006-10. DC held monthly most schemes require that DC closely meetings with BDOs and the district monitors the progress on a......

It was observed that at the desired pace. absence of adequate participation at (Mukesh P. Singh) Guwahati Principal Accountant General (Audit), Assam The Countersigned (Vinod Rai) New Delhi Comptroller and Auditor General of India The......

the records of DC, DRDA, Sarva Shiksha Abhiyan, DEEO, Inspector of The office of the Principal Accountant Schools, District Health Mission, General (Audit), Assam acknowledges Municipal Boards of Silchar and the co-operation extended by DC and Lakhipur, Executive Engineers of Public......

Overview OVERVIEW This Report comprises four Chapters which include four performance audits, an integrated audit of the Commerce and Industries Department and 19 paragraphs on audit of financial transactions of various Government departments....

is appearing under Appendix-4.1.2 Audit Report (Civil and Commercial) for the year ended 31 March 2010 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......

Zila Panchayat, Dhamtari with the intimation that the Annual Plan had already been approved in the general meeting (June 2005) of the Zila Panchayat without any objection. The Chief Secretary (CS). Government of Chhattisgarh issued (December 2006) instructions to all District Collectors/District......

District Trade and Industries Centres (DTIC) are the implementing agencies at the district level and are headed by Chief General Managers (CGM) or General Managers (GM). 3.3 Audit objectives The audit objectives were to assess the performance of the department by examining whether: planning......

as information regarding award of contract and the relative evaluation of bids were not available for view either by the participating bidders or by general public. 55 Audit Report lCivil and Commercial/ for the year ended 31 March 2010 13.14.2 Cancellation offender was not marked in the system......

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 Information and Technology Department; Scheduled Tribes and Scheduled...

to failure on the part of the federation on many fronts and GPSSs/WSCCSs were given the responsibility of lifting of PDS items from FCI godowns in general. In Silchar sub-division of Cachar district, a private firm, M/s Jai Commercial Pvt. Ltd., Ramnagar, Silchar was appointed as the handling......

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

2.6 Acknowled: ent The office of the Principal Accountant General (Audit), Assam acknowledges the cooperation extended by the Department of Food, Civil Supplies and Consumer Affairs, Assam during the course of audit. 1 1. Biswanath, 2. Bongaigaon Sadar, 3. Dibrugarh Sadar, 4. Gohpur, 5.......

all stakeholders including consumers, the State Government needs to undertake related activities as well as to deal with the requests/ complaints of general public under Right to Information Act, 2005. 9.1 Creating Consumer Awareness GOI, Ministry of Consumer Affairs, Food and Public Distribution......

the year ended 31 March 2009 5.2.2 Organisational setup At the State level, Secretary, Registration Department was the chairman, Assistant Inspector General (AIG) of Computerisation was the secretary and AIG Stamp, Inspector of Registration department, Patna and district sub registrars of Patna......

Patna (PREMAN DINARAJ) The Accountant General (Audit), Bihar Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India (91)......

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, taxes......

involving Rs. 838.92 crore. Some of the major findings are mentioned below: I. General Total receipts of the Government of Bihar for the year 2008-09 were Rs. 32,980.69 crore. The revenue raised by the State Government amounted to Rs. 7,326.06 crore comprising tax revenue of Rs. 6.172.74......

During the period March - April 2009, review could not be conducted due to holding of general elections and bye-elections in the State. Begusarai, Bhabhua. Bhagalpur. Bhojpur, Chapra, Darbhanga. Gaya. Muzaffarpur. Patna and Purnea. Chapra and Patna. (52) Chapter-IlTaxes on Motor Vehicles......

CHAPTER- II: TAXES ON SALES, TRADE ETC. 2.1 Results of audit Test check of the records relating to assessments and refund of sales tax in various commercial taxes circles conducted during the year 2008-09, revealed underassessment of tax and other...

CHAPTER-III: STATE EXCISE 3.1 Results of audit Test check of the records of the excise offices, conducted during the year 2008-09, revealed loss of revenue of Rs. 223.58 crore due to short lifting of minimum guaranteed quantity, non/delayed...

Annexure-I (Reference paragraph 4.2.4) Methodology applied for selection of Auditee units The "Population Proportionate Sampling with Replacement Method" was adopted for selection of auditee units through random numbers. Step-wise details are given ...