Audit Reports

Chapter - IV: National Disaster Management Authority The National Disaster Management Authority (NDMA) was constituted in May 2005 as an apex body for laying down policies and guidelines on disaster management. Following the enactment of the DM Act, ...

Chapter - VII: Response System for Disasters The efficacy of the government's role in disaster management is judged largely by the quality of 'response' and its effectiveness in minimizing loss of life and property of affected people. The response...

Chapter - X: State/UT Specific Findings State: Andhra Pradesh 1 Background Andhra Pradesh with a 1030 km long coastline covers 274,000 sq km on the east coast of India and is the country's fifth largest state, accounting for 8.4 per cent of its...

Report No. 5 of2013 Annex- 2.1 Meetings of state level Institutions (Para 2.5.4.3) Name of the state Institutions Date of constitution No. of meetings held during last five years Andaman and Union Territory 09.01.2008 One Nicobar Islands Disaster...

Glossary ACWCS Area Cyclone Warning Centers AERB Atomic Energy Regulatory Board ALTM-DC Airborne LaserTerrain Mapping and Digital Camera AMSS Automatic Message Switching Systems ARGs Automatic Rain Gauges ATIs Administrative Training Institutes...

Chapter - VI: Communication Systems for disaster preparedness With advancements in information technology and communication, disaster forecasting and quick response have become possible. Timely deployment and use of telecommunication resources play...

Performance Audit of Disaster Preparedness in India 87 Report No. 5 of 2013 Ministry of Finance had released kept in the accounts and no training was 6 crore to Rajasthan (October 2010) conducted. under the scheme. The State Government 8.3.2 Training and mock drills debited this central........................

classified under 'Reserve funds bearing We also noted that ^ 25.82 lakh was drawn interest' in the public accounts of the State (August-November 2010) for relief Governments concerned. measures during floods and Jal Cyclone. We noted that in Andhra Pradesh, out of This amount was not remitted........................

516 238.29 716 Mosquito OEFC 321.13 26.61 29.22 Bag Kit OEFH 236.01 169 10.40 2145 17.68 1670 universal OEFC 635.97 233.49 312.93 Source: Annual Accounts of Ordnance and Ordnance Equipment Factories 18 Induction of Computerised Numerically Controlled machines is expected to achieve savings in........................

Senior Quality Assurance Establishments (SQAE) are posted at each factory to function under the respective CQA. The Principal Controller of Accounts (Factories) Kolkata [PCA (Fys)] under Controller General of Defence Accounts New Delhi discharges its functions of cost accounting, compilation........................

Performance of Ordnance Equipment Group of Factories Chapter III: Production Planning Audit objectives Whether the production planning was efficient and effective to meet the requirements of the Services._ Source of audit criteria > Annual...

796 3.56 19.72 22.48 SD Parachute 9192.45 10899.06 9047 18.57 1.58 16.99 Overall Deep Brown 1907.58 1817.73 1591 -4.71 16.60 12.47 Source : Annual Accounts, Vol.II of O.F. Organisation for 2008-09, 2009-10, 2010-11 and 2011-12. 77 Report No. 24 of 2013 Annexure-VII (Referred to in Paragraph........................

Report No. 24 of 2013 Executive Summary Background Five factories of Ordnance Equipment Group (OEFG) under the control of Ordnance Equipment Group Headquarters Kanpur (OEF HQ) and Ordnance Factory Board Kolkata (OFB) are engaged in production of...

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........................

ATN Action Taken Note B BPC Bulk Production Clearance c CAD/CAM Computer Aided Design/ Computer Aided Manufacture CFA Controller of Finance and Accounts CFF Combat Free Fall CGDA Controller General of Defence Accounts CN&A Clothing, Necessary & Administration CNC Computerised Numerically........................

2.6 Acknowledgement The Chaimran of the OFB, Addl. DGOF of OEF HQ, Senior General Managers/General Managers and the Accounts Officers of the factories, DGOS New Delhi, COD Kanpur and CsQA Kanpur had extended co-operation during audit. A list of abbreviations used in this report is appended as........................

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........................

^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........................

Yashwant Singh Parmar University of Horticulture and Forestry, of which, ?1.40 crore remained parked in bank accounts in disregard of the programme guidelines Under the scheme of Sectoral Decentralised Planning (SDP), five per cent funds are taken out of the approved plan outlays and placed at........................

duly audited by Chartered Accountants (CAs) and the Audit Report of the CAs thereon. It was noticed that no such records were being maintained by the Society for development of AYUSH since its inception in July 2007 to date (June 2010). Non maintenance of Cash Book/ Annual Accounts was a........................

OVERVIEW This Report contains 24 paragraphs, two performance reviews, one thematic review and one integrated audit of a Department. The draft audit paragraphs and performance reviews were sent to the concerned Secretaries to the State Government...

APPENDIX-1 (Refer paragraph 1.1.8.1; page 8) Statement showing the funds provided to selected divisions for upgradation and maintenance of SHs and lYlDRs

APPENDIX - 1.1.1 Statement showing details of execution of inadmissible works (Reference: Paragraph 1.1.9.2) (? in lakh) Name of Approved Year of Year of Block Name of Work Outlay commence¬ Completion 2005-06 2006-07 2007-08 2008-09 2009-10 Total...

Central Government Accounts (Receipts and Payment Rules), 1983 which is followed by the State Government, inter-alia provides that: (a) No money is to be drawn from Government Treasury, unless it is required for immediate disbursement; (b) a Government officer supplied with the funds........................

The accounts of the State Government companies are audited by Statutory Auditors appointed by Comptroller and Auditor General (C&AG) of India. These accounts are also subject to supplementary audit conducted by C&AG. As on 31 March 2010, the State of Mizoram had five working PSUs, which........................

(Paragraphl.1.7) The Department drew an amount of 30.93 crore from Government accounts and parked it in Civil Deposits for periods ranging from two to twelve months. (Paragraph 1.1.8.2) In violation of the prescribed Financial Rules, the Department drew an amount of 46.76 crore during........................

5.1.4 The accounts of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit........................

Taxes on 2007-08 5.37 2.66 49.53 vehicles 2008-09 5.50 3.31 60.18 2.93 2009-10 6.71 3.67 54.69 1 Figures as per Finance Accounts Audit Report (Civil) (Report No. 2) for the year ended 31 March 2010 The percentage of expenditure on collection during the year 2009-10 reflected an upward trend in........................

These are audited with regard to their transactions, operational activities and accounts, review of systems/procedures and internal controls etc. A total of 479 annual accounts of 124 autonomous bodies/ authorities due up to 2012-13 were not received as of 30 November 2013 by the Accountant........................

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........................

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........................

Further, it was also observed that the accounts of the PIU were not audited since 2009-10. The State Government should put in place a mechanism so that bodies/authorities which receive grants should credit the income/interest arising out of the same in Government Accounts immediately.........................

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........................

the year ( in lakh) iHimKgimgBll 17 48.58 10 29.91 2010-11 13 35.85 2011-12 10 32.40 6 22.43 Total 56 169.17 Source: Annual Reports, Profit and Loss accounts of godowns and monthly business reports 45 ReportNo.5 of 2014 (Public Sector Undertakings) Six godowns (5 own and one hired) have........................

1.2.2 Accounts of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted........................

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........................

respect of the companies against Sl.No.4,9,12,22,25,41 and 49 of working PSUs except in respect of companies and corporations which finalised their accounts for 2012-13 figures are provisional and as provided by the respective company and corporation 124 Annexures Annexure 1.2 Statement showing........................

1 Audit Mandate 1.2 1-2 Investment in State PSUs 1.3 2-4 Budgetary outgo, grants/ subsidies, guarantees and loans 1.4 4-5 Reconciliation with Finance Accounts 1.5 5-6 Arrears in finalization of Annual Accounts 1.6 6-7 Performance of PSUs 1.7 7-8 Internal Audit and Internal Control System 1.8 8-9........................

Preface Government commercial concerns, accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government........................

Expression of Interest EOUs Export Oriented Processing Units EPCCB Eastern Power Customer Care & Billing ERO Electricity Revenue Office F&A Finance & Accounts FCI Food Corporation of India FICO Finance & Controlling FIFO First In First Out FIRR Financial Internal Rate of Return FSA Fuel Surcharge........................

CHAPTER - 6 APPENDICES Chapter-6 Appendix-1 (Reference: Para 3.2, Page 49) Statement showing percentage increase in the allotment rates for houses & sites _ District Rate/sqm Rate/sqm - Percentage Rate/sqm - Percentage Name of the project (in?)...

CHAPTER - 3 EXECUTION AND COSTING CHAPTER 3 EXECUTION AND COSTING 3.1 Project execution 3.1.1 Execution of works Subsequent to acquisition of land and obtaining necessary approval for formation of layout from the required authorities, KHB forms...

CHAPTER - 2 ACQUISITION OF LAND CHAPTER 2 ACQUISITION OF LAND 2. KHB is empowered under Section 33 (1) of the KHB Act, 1962 to enter into an agreement with any person for the acquisition from him by purchase, lease or exchange, of any land which is ...

CHAPTER - 1 PLANNING CHAPTER 1 PLANNING 1.1 Planning for housing projects 1.1.1 Programme formulation Under section 19 of the KHB Act, 1962, KHB is mandated to prepare and submit to the Government, the annual housing programme and land development...

of Amount Amount Amount units objected accepted recovered audited No. Amount No. Amount No. Amount of of of cases cases cases 2007-08 303 449 20.45 0.76 36 0.15 61 2008-09 294 508 47.98 126 6.89 49 0.83 2009-10 276 590 275.20 63 6.45 48 0.41 2010-11 270 332 150.84 375 126.57 139 0.98 2011-12 334........................

of Objected Accepted Recovered Year units No. of Amount No. of Amount No. of Amount audited cases cases cases 2007-08 209 980 196.63 141 80.26 43 1.02 2008-09 198 1,282 267.95 776 43.90 21 1.19 2009-10 210 1,646 279.61 647 72.46 64 2.83 2010-11 223 1,622 373.64 582 87.55 43 0.50 2011-12........................

of Amount objected Amount accepted Amount recovered units No. of Amount No. of Amount No. of Amount audited cases cases cases 2007-08 50 79 6.41 8 0.01 0 0 2008-09 58 77 10.32 261 0.00 2 0 2009-10 55 136 18.88 12 0.28 9 0.23 2010-11 55 25 26.54 14 20.52 1 15.42 2011-12 68 101 26.60 29 1.15 19........................

(Paragraph 6.26.1) 7 OTHER TAX RECIEPTS Revenue (Land Revenue) Department Water tax and road cess Of 35 mandals audited, village wise Demand Collection and Balance (DCB) registers were not maintained in 22 mandals for the period from 1 July 2007 to 30 June 2011. In the absence of........................

1 For details please see Statement No.11 - Detailed accounts of revenue by minor heads in the Finance Accounts of Andhra Pradesh for the year 2012-13. Figures under the major heads ‘0020-Corporation tax, 0021-Taxes on income other than corporation tax, 0028-Other taxes on income and........................

ANNEXURES & GLOSSARY ANNEXURE-I (Ref. Paragraph 1.6) in crore) Transport Roads Commercial Registration and State Excise Other Cases where and Buildings Taxes Stamps Total Department Department Department Department Departments Cases Amount Cases...

Sector (State Public Sector Undertakings) 3.1.4 The accounts of State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also........................

audits were conducted during 2012-13 involving test-check of an expenditure of 506.09 crore (including expenditure pertaining to the previous years audited during the year) of the State Government under General Sector. This Sector contains one Performance Audit on Home (Police) Department. After........................

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........................

Summary REVENUE SECTOR _Compliance Audit Paragraph_ Concealment of turnover by the dealers, incorrect application of rates and non submission of audited balance sheet which escaped notice of the assessing authorities resulted in short levy of Sales Tax/VAT of 60.30 lakh, leviable interest........................

audits were conducted during 2012-13 involving test-check of an expenditure of 1,763.40 crore (including expenditure pertaining to previous years audited during the year) of the State Government under Social Sector. This Sector contains one paragraph on ‘Implementation of Information and........................

accounts and other records of the departments are test-checked and Inspection Report containing audit findings is issued to the Head of the Office so audited for comments and/or compliance. Audit findings of serious nature are processed into draft paragraphs and forwarded to the Administrative........................

Chapter - 3 Compliance Audit Chapter - 3 _Compliance Audit_ Transport, Roads and Buildings Department 3.1 Public Private Partnership (PPP) Projects in Road Sector 3.1.1 Introduction Public Private Partnerships (PPPs) are aimed at involving private...

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2013 Government of Andhra Pradesh Report No. 3 of 2014 www.saiindia.gov.in Table of contents Reference to Subject Paragraph(s) Page(s) Preface...

Compliance Audit covers examination of the transactions relating to expenditure of the audited entities to ascertain whether the provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by the competent authorities are being complied........................

Glossary Glossary AAP Annual Action Plan AEE s/AEs Assistant Executive Engineers/ Assistant Engineers AIBP Accelerated Irrigation Benefit Programme AP Agros Andhra Pradesh State Agro Industries Development Corporation Limited AP MACS Act Andhra........................