Audit Reports

out in the succeeding four case studies and 23 instances featured in the Inspection Reports for the period from 1 April 2008 to 31 March 2010. General Administration Department 3.1 ?20 lakh remained unaccounted for due to non-adherence to internal controls Rules 78 and 79 of Assam Financial......

are summed up as under: 1 (1) Animal Husbandry and Veterinary Department, (2) Commerce and Industries, (3) Dairy Development, (4) Education, (5) General Administration, (6) Health and Family Welfare, (7) Home, (8) Irrigation, (9) Panchayat and Rural Development, (10) Power, (11) Public Health......

Chapter-5 Operational Controls The operational controls of the entity’s operations should be orderly, ethical, economical, efficient and effective. General expectations are that public servants should serve the public interest with fairness and manage public resource ethically. Four case studies......

7.3 Response to audit observations in Inspection Reports The Principal Accountant General (Audit) (AG) arranges to conduct periodical inspection of Government offices to test-check the transactions and verify the due maintenance of significant accounting and other records according to......

furnished (Aug 2010) 4. IC-II/39-32/08- 7/07 to 11/08 Director General of 16.12.08 to Blocking of fund worth ^ 1.93 crore in DCR drawn between March 2003 and 1.93 Reply not 09/Pt-IIA/Para-5 Police (Hq) Guwahati 1.1.09 March 2007. furnished (Aug 2010) General Administration Department 5.......

Preface 1. This Report of the Comptroller and Auditor General of India contains the results of audit of compliance of few departments on ‘Internal Controls and Risk Management'. The Report has been......

2.3 Audit Criteria Audit findings were benchmarked against the following criteria: Laws, Rules, Codes, Manuals of Assam Treasury rules, General financial rules, etc.; Government Sanctions, Circulars, Instructions; and Controls prescribed in the Guidelines of programmes/......

^31.85 lakh, deducted short, was deposited (July 2005 and September 2005) to the Income Tax head Administrative Building of Dibrugarh University from general fund of the university with the condition to recoup the amount from the salaries of the respective employees in maximum twelve installments.......

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

8,802(75) 10,840(75) 13,794(80) Plan 1,620(23) 2,008(27) 2,608(30) 3,576(33) 5,421(39) Non Plan 5,483(77) 5,449(73) 6,194(70) 7,264(67) 8,373(61) General Services (inch interest 2,494(35) 2,186(29) 2,639(30) 3,040(28) 3,599(26) payments) Social Services 2,431(34) 2,848(38) 3,459(39) 4,117(38)......

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

3.1 Delay in furnishing Utilization Certificates General Financial Rule 212 (1) provides that for the grants provided for specific purposes, utilisation certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, should be forwarded to the......

The State Government had achieved these targets by the end of March 2005. The Comptroller and Auditor General’s Audit Reports have been commenting upon the Government’s finances for over three years since the Fiscal Responsibility Act legislation. Since these comments formed part of the......

Raipur (PRAVEEN KUMAR SINGH) The Accountant General (Audit) Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 71......

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 commercial tax/value added tax. stamp duty and......

involving Rs. 486.08 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. 15,662.76 crore of which the revenue raised by the State Government w as Rs. 8,795.93 crore and receipts from the Government of India......

have not been truly set forth in the document then such cases are to be finalised by the collector within a period of 90 days, as per Inspector General Registration and Superintendent of Stamps instructions of September 2003. 3.6.1 Test check of the records of eight2 SRs indicated that 85......

CHAPTER II: COMMERCIAL TAX 2.1 Results of audit Test check of the records of the Commercial Tax Department conducted during the year 2008-09 indicated underassessment, non/short levy of tax/interest/ penalty, application of incorrect rate of tax...

CHAPTER IV: ELECTRICITY & SAFETY 4.1 Results of audit Test check of the records of Electricity and Safety Department conducted during the year 2008-09 indicated non/short realisation of electricity duty and cess and non-realisation of duty due to...

CHAPTER V: OTHER TAX RECEIPTS 5.1 Results of audit Test check of the records of Departments of State Excise. Transport and Land Revenue conducted during 2008-09 revealed non-recovery of duty, short realisation of licence fees, non-levy of penalty,...

Appendices Appendix 2.1 (Referred to in paragraph 2.2.8.1) SI. Name of state No. of ‘C’ Base of doubt No. forms 1 Andhra 12 ffx f; fUu iib xb Pradesh iCy/ dr eei/ --- fCy dr eei? section 7 selection 7 ICy--- fCy; ifdijh--- idid 2 The series on...

83 Audit Report (State Finances) for the year ended 31 March 2010 Appendix-1.1 Part D: State Profile (Reference: Page 1) A. General Data SI No. Particulars Figures 1. Area 78,438 sq Km 2. Population (a) As per 2001 census 2.67 crore (b) 2009-10 3 crore 3. Density of Population (2001) 340......

According to the information furnished by the Accountant General (A&E), Assam 17,025 utilisation certificates due in respect of grants aggregating ?7,015 crore paid to 49 departments of the State Government during the period from 2001-02 to 2009-10 were in arrears. The Department-wise break-up......

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 which is made up of (a) Revenue-consisting......

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 four years since the FRBM legislation and have published four Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State......

CHAPTER-VI : NON-TAX RECEIPTS 6.1 Results of audit Our test check of records of 32 units dealing with mining and forest receipts during the year 2009-10 revealed loss of revenue due to illegal felling and removal/delay in disposal of timber and...

TAX/VALUE ADDED TAX 2.1 Tail ad mini strati do The Assam Value Added Tax (AVAT) Act, 2003 was introduced from 1 May 2005 repealing the Assam General Sales Tax Act, 1993. Administration of AVAT has been vested with the Finance (Taxation) Department. The Commissioner of Taxes, Assam has......

The audit of revenue receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Rowers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising saiestax/value added tax, state excise, land......

Some of the major findings are mentioned below: General The total receipts of the State for the year 2009-10 were 19,884.50 crore against 18,077.04 crore in the previous year. Of this, 39 per cent was raised by the Government through tax revenue ( 4,986.72 crore) and non-tax revenue (......

N--^ The Senior Sub- Registrar, Silchar and the Inspector General of Registration, Assam stated {May 2010) that the said 29 deeds were impounded and forwarded to the District Collector (DC), Cachar for realisation of the deficit stamp duty. The DC returned nine deeds on adjudication and......

The Chairman cum Managing Director (CMD), the Chief Executive Officer of the Company is assisted by the General Manager, Dy. General Manager (Finance & Accounts), Manager (Admn.) and a Chief Engineer (appointed on contract basis) in the day to day working of the Company. Scope of Audit 2.3 A......

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......

3.1.3 Performance reviews on the working of the Corporation were included in the Report of the Comptroller and Auditor General of India for the years 1990-91, 1999-2000 and 2005-06 (Commercial). Government of Bihar. None of these reports has been discussed by COPU so far. Scheme for revival of......

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 manpow er and non existence of Board of Directors. 1.28 In addition to above, there were also arrears in finalisation......

Overview 1. Overview of Government companies and Statutory corporations_ Audit of Government companies is incurred by Bihar State Electricity Board governed by Section 619 of the Companies (Rs. 584.70 crore) and Bihar State Road Act, 1956. The...

Annexure - 1 (Referred to in paragraphs 1.7) Statement showing particulars of up to date paid-up capital, loans outstanding and Manpower as on 31 March 2009 in respect of Government companies and Statutory corporations (Figures in column 5 (a) to 6 ...

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......

The day-to-day operations are carried out by the Managing Director, who is the Chief Executive of the Company, with the assistance of four Chief General Managers and three General Managers, who head each power station. The Company had two thermal generation stations and one hydro generation......

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 accounts are also subject to supplementary audit......

ASHB deposited ^5.41 crore during the period leaving a balance of ^73 lakh in Board’s general fund. Further, ?39 lakh being the recovery effected from the employees against loan granted from CPF was lying with the Board as on 31 March 2005 for onward deposit to the CPF account. Further, the......

3 DMA DMA February 0.32 DMA received 728.81 crore between February 2006 and 2006 to March 2010 from GOA towards General Purpose Grant. March The amount was shown in the register of valuables to 2010 have been disbursed to ULBs. Of this, documentary evidence of transfer of 732 lakh could not be......

AAU, however, stated that the amount had already been 9 Audit Report (Civil) for the year ended 31 March 2010 transferred to general fund account and spent for meeting the expenditure under salary prior to 2004-05. Thus, the fund was not spent for the purpose for which it was released and was......

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 13 paragraphs (including three general paragraphs) and two performance reviews (including one integrated audit). The draft audit paragraphs and draft performance reviews were sent......

Improvement of Urban Slums ESR Elevated Service Reservoirs FC Finnance Commission FD Fixed Deposit FD Finance Department FR Forest Royalty GIS General Information System GMC Guwahati Municipal Corporation GOA Government of Asssam GOI Government of India HUDCO Housing Urban Development......

The contract terms did not provide for charging any interest on the secured advances. Director General Supplies and Disposal (DGS&D) prepares annual rate contracts for purchases by departments of Government of India which are also followed by State Government Departments. Chhattisgarh State......

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......

services with 30 beds 12 04 33 8 67 4 Accommodation for ANM 50 50 12 06 06 5 Separate ward for male and female 12 07 58 05 42 6 Accommodation for General Surgeon 12 07 58 05 42 7 67 04 33 Working facility of standby power 12 08 supply/generator 8 Accommodation for General duty 12 09 75 03 25......

Government of India has prescribed comprehensive instructions for maintenance of internal control in Government departments through Rule 64 of the General Financial Rules 2005. A review of internal controls in the Water Resources Department has revealed the following: Due to deficiencies in......

Preface 1 This Report has been prepared lor submission to the Governor under Article 151 of the Constitution. 2 Chapter-I deals with the findings of performance audit in the Food, Civil Supplies and Consumer Protection; Home and Public Health and...

Overview OVERVIEW This Report comprises four Chapters which include four performance audits, a review of internal controls in the Water Resources Department and 18 paragraphs on audit of financial transactions of various Government Departments,...

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......

Total 15,324.92 Revenue receipts 18,077.04 12,744.16 Revenue 11,132.67 3,110.66 14,243.33 expenditure 3,359.50(a) Tax revenue 4,150.21 (a) 4,924.42 General services 5,149.36 216.46 5,365.82 2,134.59 Non-tax revenue 2,271.90 4,956.75 Social services 4,348.32 1,496.04 5,844.36 4,918.21(b) Share of......

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General within 12 months from the date of their sanction unless specified otherwise. However, of the 9,167 utilisation certificates (UCs) due in......

The Comptroller and Auditor General's civil audit reports step in to fill this gap. C&AGs reports have been commenting upon the Government's finances for over three years since the FRBM legislation and have published three reports already. Since these comments formed part of the civil......

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