Audit Reports

36 33 53 54 55 Grand Grants-in-aid Grants for Grants-in- Major Loans and Others Nomenclature of object head Creation of Subsidies Investments Total General Capital Assets aid Salaries Works Advances 001 Department of Agriculture and Cooperation Expenditure 15051.38 49.15 0 0 15.50 0 30.24......

It was mentioned in the Reports of the Comptroller and Auditor General on the Accounts of the Union Government for the year ended 2007-08, 2008-09, 2009- 10 and 2010-11 that the recommendations of the Twelfth Finance Commission to include the additional statements/information in the......

the largest share of non-tax revenue (57 per cent) comes from user charges levied by various departments, which offer economic services to the general public. Interest receipts constituted 15 per cent of non-tax revenue, while dividends and profits accounted for around 18 per cent. There......

The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of 99 grants and appropriations of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective grants. The Comptroller and......

These are object head ‘31-Grants-in-aid General’; ‘35-Grants for Creation of Capital Assets’; and ‘36- Grants-in-aid Salaries’. The object head ‘35-Grants for creation of Capital Assets’ was opened from the financial year 2009-10 and the nomenclature of existing object head......

These are object head ‘31-Grants-in-aid General’; ‘35-Grants for Creation of Capital Assets’; and ‘36- Grants-in-aid Salaries’. The object head ‘35-Grants for creation of Capital Assets’ was opened from the financial year 2009-10 and the nomenclature of existing object head......

Expenditure Heav\ medium 4°/ 5.5 Surrender of savings Scrutiny of head-wise Appropriation Accounts revealed that contrary to the provision of General Financial Rules 56 (2), the Ministry surrendered its savings on the last day of the financial years 2009-10 to 2011-12 as detailed below:......

Union Government Finances and Accounts: 2011-12 This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an......

W«lAa Report of the Comptroller and Auditor General of India for the year 2011-12 Union Government Accounts of the Union Government No. 1 of 2013 (Financial Audit) /-\ Contents V._ Chapter......

2.14 lakh in the opening balances of the accounts of the 3 DHSs. Maharashtra In General Hospital Nasik, there was a difference of Rs. 9.96 lakh between the cash book and actual cash balance as on 31-3-2008. Expenditure of Rs. 1.01 lakh incurred on Immunisation, Family Planning etc. was also......

The accredited bank, viz. Bank of Baroda was not found adequate for this task. 5.3.1 Subsequently, in June 2005, the Controller General of Accounts, Ministry of Finance instructed the Ministry to install a system which would enable quick electronic funds transfer, i.e. within 24-48 hours of......

In Barharwa PHC of Sahebganj district, labour room was used as medical store and deliveries were carried out in the General Ward. Uttar In Banda and Etawah districts, the premises of Sub Centres at Pradesh Baragaon and Akbarpur respectively were used as a cattle shed for villagers. In......

(H. PRADEEP RAO) New Delhi Director General of Audit Dated: Central Expenditure COUNTERSIGNED New Delhi (VINOD RAI) Dated: Comptroller and Auditor General of India 115......

District Collector DDM District Data Manager DDT Dichloro Dimethyl Trichloro Ethane DFM District Finance Manager DG Diesel Generator DGHS Directorate General Health Services DH District Hospital DHAP District Health Action Plan DHM District Health Mission DHS District Health Society DPM District......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2008 containing the results of the Performance Audit of the implementation of the “National Rural Health......

The general performance of the health centres was not reviewed by the Samities, as the Samities did not send the reports and suggestions to higher levels for improvement of facilities and services available at health centres. The accountability structure under the RKS framework was further......

supplies by the Ministry, as the health centres received condoms for distribution with a shelf-life of one month to three months, while the Ministry generally procures condoms with a shelf life of three years. Similarly, in West Bengal also there was a loss of Rs. 47.54 lakh due to expiry of......

Audit of Revenue Receipts - Indirect Taxes of the Union Government is conducted under the Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. The observations included in this report have been selected from the findings of test......

up with the rate of growth of imports Our major findings and related recommendations are summarised in the following paragraphs: The Director General of Valuations (DGOV) was maintaining a database of the imports/exports of gems and jewellery which was found to be largely incomplete and......

The Director General of Foreign Trade under the Ministry of Commerce implements various Export promotion schemes. The Gems and Jewellery Export Promotion Council (GJEPC) is the apex body of the industry set-up in 1966. It is primarily involved in promoting the Indian gems and jewellery products......

To highlight the issues, certain illustrative cases have been included. 2.2 Database of imported and exported goods The Directorate General of Valuation (DGOV), Mumbai was established in the year 1997 to assist the Board in policy maters concerning valuation. To carry out this task, the......

38.45 lakh which are mentioned in the schedule. As per general discussed below. rule 4 for interpretation of the first schedule, (i) M/s Goldquest goods which cannot be classified based on International Pvt. Ltd. essential character, specific description etc., imported 22 consignments are to......

New Delhi (SUBIR MALLICK) Dated : Principal Director (Indirect Taxes) Countersigned New Delhi (VINOD RAI) Dated : Comptroller and Auditor General of India 27......

PREFACE This Report of the Comptroller and Auditor General of India containing the results of the performance audit of the functioning of the Land and Development Office (L&DO), has been prepared for......

5.2 Inspection 5.2.1 General As per the L&DO manual, annual inspections of all leases are to be carried out by the L&DO. Inspections are also to be carried out on receipt of applications for mutation/sub-division/change 17 Report No. 6 of2009-10 of purpose etc. and whenever NDMC/MCD notice for......

The projects for which the Salt Pan Land was proposed to be utilized included construction of General Pool Residential Accommodation for Central Government Employees, land for expansion of Mumbai airport etc. However, this land had not yet been transferred by DIPP to L&DO, and the Cabinet......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based on mainly test audit conducted during the period January 2009......

13 of 2005 9 Central Action Plan 2008-09. In the 25th Annual Conference of Chief Commissioners & Directors General of Income Tax held in August 2009, it was suggested that the target should be raised to 75 per month per CIT. 10 Disposal per month is not higher than 22 appeals per month. 637/22=......

New Delhi (REBECCA MATHAI) Dated Principal Director (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated Comptroller and Auditor General of India 67 By not claiming depreciation on turbine, not capitalising pre-operative interest expenditure on boiler and claiming incorrect amount of......

DGIT (L&R): Directorate General of Income Tax (Legal & Research). OECD: Organisation for Economic Co-operation and Development. 36......

cargo has nowadays become |s% specialized with POL, dry bulk (mainly iron ore, 64% 11% containers coal and fertilizers) and containers comprising ? general berths more than 85 per cent of the traffic at ports. Fig 3.2 With increasing containerization of cargo globally, the share of break bulk......

It was also noticed that DCI's rates varied widely from port to port. Further, the dredging contract agreements were not standardized and in general, failed to incentivise the achievement of the required depths. In the case of daily-rated contracts22, none of the ports had conditions to take......

Upgradation of MbPT the four berths to three B 259 0 0 31 March 2007 N berths to handle larger 2009 & deep drafted general cargo vessels. Construction of 2nd 31 December 31 MbPT berth for handling chem-B 90 0 0 December N icals/specialised grade of 2006 2008 POL off Pir Pau Pier. 96 Report No.......

(Paragraph 3.5.2) As Handling by port labour was generally inefficient, the Port users at some Ports had to hire private labour at additional cost to overcome handling inefficiencies. The ports, however, attributed the entire handling output to port labour, thereby distorting the reporting of......

international trans-shipment hub. International container terminal Handles thermal coal, containers and general cargo. being developed. Handled 22 MTin 2008-09. Lacks depth and has outdated equipment (94 %), Close to international shipping route Poor rail links and labour productivity. High......

JNPT had only one access point to the port. In all the ports, the exit points opened to roads common to general traffic as well and there were no exclusive port roads except for short ones in Kandla and Visakhapatnam. This restricted the free and speedy movement of cargo from the port premises,......

21 January, 2010 Principal Director of Audit (Central), Kolkata Countersigned New Delhi (VINOD RAI) Dated : 25 January, 2010 Comptroller and Auditor General of India 93......

Report of the Comptroller and Auditor General of India on Implementation of Mahatma Gandhi National Rural Employment Guarantee Act Government of Andhra Pradesh Report No. 5 of 2013......

% (VANI SRIRAM) Hyderabad Principal Accountant General (G&SSA) The Andhra Pradesh Countersigned (VINOD RAI) Newr Delhi Comptroller and Auditor General of India The Page | 69......

3. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. The report has been finalised after considering the responses of the Government/Department in the Exit Conference held in December 2012 as well as their written......

Garladinne mandals in Anantapur district, instead of identifying specific nature of works through Gram Sabhas, resolutions were passed for works of general nature like land development works, water conservation works, etc. Government stated (February 2013) that the works were identified by Gram......

Page 59 Performance Audit of Implementation ofMGNREGA • General scrutiny of sample Muster Rolls Registers and Musters in Buchayyapeta mandal of Visakhapatnam district and all the test checked mandals of Nalgonda and Ranga Reddy districts revealed improper handling/shabby maintenance (e.g.......

In April 2011, the State Government created a legal cell to deal with MGNREGA related court cases filed by general public, voluntary organisations and such other entities. Further, the State Government enacted ‘The Andhra Pradesh Promotion of Social Audit and Prevention of Corrupt......

0.00 133.62 (48.24:1) 262 (619-B) Total 203.09 6.45 0.80 210.34 229.76 0.00 41.84 271.60 1.29:1 1652 (1.29:1) FINANCE 7 Andhra Pradesh State Film General Television and Theatre Administration 10.10.75 6.22 0.00 0.00 6.22 0.00 0.00 0.00 0.00 (-) (0.05:1) 36 Development Corporation Limited 8......

Preface Government Public Sector Undertakings, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories; (i) Government Companies, and (ii) Statutory Corporations. 2. The Report deals with the......

4.6.4 Paym ent of HRA arrears It is a general practice, whether in the State Government (whose House Rent Allowance (HRA) pattern was adopted by APSRTC) or Government of India/Central Public Sector Undertakings that consequent to revision of pay scales, arrears of basic pay and dearness......

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2012 Government of Andhra Pradesh Report No. 2 of 2013 TABLE OF CONTENTS......

1.11 Follow up action on Audit Reports (Commercial) 1.11.1 Explanatory Notes Outstanding Audit Reports of the Comptroller and Auditor General of India represent the culmination of the process of scrutiny starting with initial inspection of accounts and records maintained in various offices and......

Corporation BG Bank Guarantee BoD Board of Directors BPRF Business Plan and Resource Forecast CA Concession Agreement CAG Comptroller & Auditor General of India CART Credit Appraisal and Rating Tool CCLA Chief Commissioner of Land Administration CE Chief Engineer CFC Common Facility Centre......

Chapter-1 Overview Pages 1 -14 Chapter 1 - Overview 1.1 About this Report The Comptroller and Auditor General of India (CAG)'s audit arrangements in respect of the Government of Andhra Pradesh were restructured with effect from April 2012 with the......

Shift to Accrual The ULBs of four mission cities generally indicated to audit that accounts based Double were being prepared on accrual based double entry system and that, the units Entry Accounting as well as the SLNA had reported successful achievement of this reform to Gol. However, Audit......

to (Jovemment BC Welfare Minorities Welfare 1 District BC Welfare VC & MD, APSMFC Commissioner/Director Officer BC Welfare Executive Director General Manager Asst. BC Welfare Joint Director Officer z Asst. General Hostel Welfare Manager Officers H. Manager Audit Report on 'General & Social......

Since the VWSCs were not constituted in any of the GPs under the purview of the test checked divisions, collection of contribution from the general public and crediting it to VWSC account would also not arise. Thus, besides defeating the objective of FTKs, the expenditure incurred on......

(VAN! SRIRAM) Hyderabad Principal Accountant General (G&SSA) The Andhra Pradesh Countersigned (VINOD RAI) New Delhi Comptroller and Auditor General of India The......

Food and Civil Supplies 249 786 Finance 133 354 General Administration 115 453 Health. Medical and Family Welfare 926 7131 Higher Education 1340 7567 Home 383 1896 Housing 18 142 Labour. Employment. Training and Factories 497 1742 Law 429 1169 Minorities Welfare 34 122 Municipal......

Preface 1. The Comptroller and Auditor General of India (CAG)'s audit arrangements in respect of the Government of Andhra Pradesh were restructured with effect from April 2012 with the......

Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012 Government of Andhra Pradesh Report No. 4 of 2013 www.cag.gov.in Table of......

Transportation System BSUP Basic Services to the Urban Poor BT Roads Black Topped Roads CAA Constitutional Amendment Act CAG Comptroller & Auditor General of India CAH College Attached Hostel CC Roads Cement Concrete Roads CCO Chief Controlling Officer CDP City Development Plan CDTP Community......

As per Para 4.9.2 of the VAT Audit Manual, number of registered 2005, the DC shall arrange for the computerized dealers, number of selection of the general audits based on the audits to be completed/ parameters prescribed in the manual. Further as completed, number of per Para 4.8.2, the number......

documents and is responsible for determining and collecting stamp duty and registration fees on registration of various documents/instruments by the general public. The Commissioner and Inspector General (IG), Registration and Stamps exercises overall superintendence over all the registration......

Report of the Comptroller and Auditor General of India (Revenue Sector) for the year ended March 2012 Government of Andhra Pradesh Report No. 1 of 2013 TABLE OF CONTENTS Reference to......

Cyclones generally occur during April/May and September to December, while floods occur during July to September. No specific periodicity of occurrence can be ascribed to forest fires, earthquakes and droughts. The worst cyclonic disaster in Andhra Pradesh occurred in November 1977 in Krishna......

The audit of revenue sector of the State Government is conducted under Sections 13 and 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/VAT, state excise, taxes on motor......

Some of the significant audit findings are mentioned below: 1 GENERAL The total revenue receipts of the State Government for the year 2011-12 amounted to 93,553.69 crore against 80,996.30 crore for the previous year. 69 per cent of this was raised by the State through tax revenue ( 53,283.41......