Audit Reports

the Legislature about actions that the department has taken to address previous observations and recommendations of the Comptroller and Auditor General of India The present performance audit review covers the period from 2005-06 to 2009-10. For this purpose, test-check of the records of......

East Godavari Medak Visakhapatnam Total 2007-08 Cloth/Saree business 7.01 28.27 5.36 8.06 48.70 Ladies emporium 2.66 16.76 1.00 6.28 26.70 Kirana & General Store 16.24 63.20 29.37 26.77 135.58 Total 25.91 108.23 35.73 41.11 210.98 2008-09 Cloth/Saree business 6.23 14.66 4.03 8.42 33.34 Ladies......

Observations relating to MPLADS were earlier included in the Reports of the Comptroller and Auditor General of India for the year ended 31 March 2007, 2008 and 2009 covering 17 districts of the State. The present review covers the remaining six districts33 comprising 20 Members of......

A Total Total Section A Total Non Plan Plan Total Revenue receipts 54143 62858 Revenue 53984 42861 18993 61854 expenditure Tax revenue 28794 33358 General 18170 18578 152 18730 services Non-tax revenue 7064 9683 Social services 18661 12701 12303 25004 Share of Union Taxes/Duties 11184 11802......

Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification should be forwarded to the Accountant General within 18 months from the date of their sanction unless specified otherwise. However, of the 2944 UCs due in respect of grants and loans......

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 of......

for the benefit of the State Legislature and other stakeholders. The Comptroller and Auditor General's civil 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. Since the Audit comments on......

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

The balance of the Government of NCT of Delhi is merged and forms part of the general cash balance of (he Union Government and treated as lying in deposit with the Government. Delhi being a Union Territory is not being covered under the recommendations of the Central Finance Commission.......

in submission of accounts_ In order to identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, the Govemment/Heads of Departments are required to furnish to Audit every year......

2.1.2 Audit of Appropriation Accounts 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. It also ascertains whether the expenditure so incurred is in......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2013 The Report has been laid on the table of the Parliament house on 01-08-2014......

action was initiated against societies which failed to submit their audited accounts, to contribute to the Cooperative Education Fund, to hold annual general meeting, to tile annual return, to hold elections etc. No recovery of outstanding loans and investment in share capital of societies was......

Jal Board 2008-09 Awaited - - - 21 Delhi Jal Board 2009-10 Awaited - - - 22 Delhi Jal Board 2010-11 Awaited - - - 135 | Page Audit Report- Social, General and Economic Sectors (Non-PSUs)for the year ended 31 March 2013 SI. Name of the body Period of Year upto Delay in Period upto Placement......

2011-12 2012-13 Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Estimates Estimates Estimates Estimates Estimates Revenue General services 1047.57 3434.55 1304.63 3629.67 1273.48 3728.95 1589.55 4347.23 3128.74 5738.57 Social services 7047.55 6599.37 8370.95 8103.58......

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2013 The Report has been laid......

In Polytechnics, 309 out of 1080 technical posts were vacant. Eight out of nine posts of Principals vn Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 and 21 posts out of 25 sanctioned posts of Head of the Department were vacant. Vacancies in......

PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of the National Capital Territory of Delhi under Article 151(2) of the......

vJRT^ Report of the Comptroller and Auditor General of India on Revenue and Social & Economic Sector (PSUs) for the year ended 31 March 2013 The Report has been laid on the table of the......

---The audit of revenue receipts of the Revenue Sector departments of the Government is conducted under Section 16 of the Comptroller & Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This part presents the results of audit of receipts of the Government of Delhi for......

out of a total demand of 5,150.27 crore in 263 cases, only 8.15 crore could be recovered, is misleading because after remanding of the cases, in general, the demand gets reduced substantially. The reply is not acceptable as demand of 5,150.27 crore was raised by the Department itself.......

A review of latest three years Audit Reports of the Comptroller and Auditor General shows that the State PSUs incurred losses to the tune of 1,448.04 crore which were controllable with better management, of which 182.89 crore (one performance audit and seven paragraphs) pertains to......

(DOLLY CHAKRABARmTJY) New Delhi The 30 June 2014 Principal Accountant General (Audit), Delhi Countersigned (SHASHI KANT SHARMA) New Delhi The 1 July 2014 Comptroller and Auditor General of India 10 Out of 35.23 lakh, a refund of 36,600 was received on 13 April 2011. 11 Calculated from......

Some of the major findings are mentioned below: Part - A: Revenue Sector General The total revenue receipts of the Government for the year 2012-13 were f 25,560.97 crore as compared to f 22,393.18 crore in the year 2011-12. Out of this, 94 per cent was raised through tax revenue (f......

195.43 Provision for tax 6.56 13.31 6.09 22.22 37.65 Profit after tax (PAT) 7.93 31.08 117.43 184.63 157.78 79 | Page © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in www.agaudelhi.cag.gov.in......

State Domestic Product (GSDP) grew at a higher rate (16.84 per cent) in the 2002-03 to 2011- 12 decade compared to the average GSDP growth rate of General Category States (14.46 per cent) (Appendix 1.1). 1.1 Introduction The accounts of the Government of the National Capital Territory (NCT) of......

2.1.2 Audit of Appropriation Accounts 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......

in submission of accounts In order to identify the institutions which attract audit under Sections 14 and 15 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the Govemment/Heads of Departments are required to furnish to audit every year......

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012 Government of National Capital Territory of Delhi Report of the year 2013 TABLE......

CHAPTER-1 Introduction on Social Sector 1.1 Introduction This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from Performance Audit, Thematic Audit, Chief Controlling Officer (CCO) based Audit of selected......

The earlier three reviews printed in the Reports of the Comptroller and Auditor General of India relating to the Government of NCT of Delhi and presented to the Legislature during 2000, 2004 and 2005, highlighted inter alia the slow progress of construction of sewage treatment plants (STPs)......

Response to statutory Audit The Comptroller and Auditor General of India conducts audit of the Drawing and Disbursing Officer (DDO) at the Directorate (Hqrs) as well as 11 other DDOs under its jurisdiction. No mechanism had been developed by the Directorate to monitor the compliance on the audit......

Rule 137 of General Financial Rules stipulates that every authority delegated with the financial powers of procuring goods in public interest should have the responsibility and accountability to ensure efficiency, economy, and transparency in matters relating to public procurement and fair,......

Report of the Comptroller and Auditor General of India on Social Sector (Non-PSU) for the year ended 31 March 2012 Government of National Capital Territory of Delhi Report No. 2 of the......

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

and internal electrical conditioning work plant (41), non availability of pumping details (17), additional work of mosquitoes wire mesh (10) 7 C/o General Pool Accommodation For DA Staff at 22.11.08/ 1408 816 82 249 Shalimar Bagh, Delhi. SH:143 NOs Type in Qtrs. In progress 8 C/o General Pool......

CIMS: CIMS was installed in general store, clothing store, motor transport store and petrol pumps of district offices. It was noticed that out of 15 stores available in four districts, connectivity through cyber highway had been made in 12 stores. However, CIMS was functioning in only three......

Act, 1988 and Rules thereunder, 11th Five Year Plan of the Department, Various instructions, decisions and directions issued by the GNCTD, The General Financial Rules, 2005, Office Memoranda, circulars, instructions and guidelines issued by the concerned Monitoring Committees, The......

Chapter-3 : Audit of Transactions Chapter 3 Audit of transactions Audit of transactions of Government departments under General Sector and Economic Sector, their field formations as well as that of autonomous bodies brought out several instances of lapses in......

Report of the Comptroller and Auditor General of India on General Sector and Economic Sector (Non-PSU) for the year ended 31 March 2012 Government of National Capital Territory of Delhi......

The Report contains findings of Thematic Audit, CCO-Based Audit and Audit of transactions of various Departments and Autonomous Bodies in General Sector and Economic Sector of the Government of NCT of Delhi. The Report containing audit observations on matters arising from examination of Finance......

Chapter 6 H Introduction on Public Sector Undertakings! (Social, General, Revenue and Economic Sector)] Executive Summary Audit of Government Companies is governed by Section 619 of the Companies Act, 1956. The......

Clause 9 of General Conditions of the Insurance Policy (2006-07) stipulated that if the property insured, at the time of reinstatement/ replacement/repair, following a loss or damage indemnifiable under the policy, was of greater value than the sum insured, then the insured shall be considered as......

Report of the Comptroller and Auditor General of India on Revenue Sector and Social Sector and Economic Sector (PSUs) for the year ended 31 March 2012 Government of National Capital......

Delhi Tax on Luxuries Act, 1996 and Rules made thereunder, Provisions of the General Financial Rules. 3.6.7 Acknowledgement The Indian Audit and Accounts Department acknowledges the co-operation of the Department of the Entertainment, Betting and Luxury Tax, GNCT of Delhi......

He is also the District Magistrate of Delhi and Inspector General of Registration. One Deputy Commissioner and one Additional District Magistrate assist him. There are nine zones each headed by a Deputy Commissioner. Each zone is further sub-divided into three sub-zones each headed by a......

The Commissioner Transport exercises general supervision over all the 13 Zonal offices headed by the Motor Licensing Officer. The Zonal offices collect revenue from registration fee of vehicles, permit fee, road tax, issue of driving licenses etc. 5.2 Trend of receipts Actual receipts from......

Chapter 7 Performance Audit of Delhi Transco Limited Executive Summary Transmission of electricity and grid operations in Delhi are managed and controlled by the Delhi Transco Limited (DTL). By the end of March 2012, the transmission network...

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

of 2363.11 crore. Some of the major findings are mentioned below: General The total revenue receipts of the State Government during the year 2011-12 were 22393 .18 crore. Revenue of 20432.54 crore raised by the State Government comprises of tax revenue of 19971.67 crore and non-tax......

Annexure-3.6.9 Pending Appeal Cases (Referred to in paragraph 3.6.9.8) SI. Name of Hotelier with RC Date of Luxury Tax Date of appeal No. No. assessment involved (?) For the year 2007-08 1 Purewal Enteiprises 15-07-11 184931 15-05-11 V/LT/99/S/2008 ...

CIIAPTER-2 SALES TAX/ VALUE ADDED TAX 2.1 Tax administration Value Added Tax (VAT) is a tax on value addition. It is a multi-point tax, which is levied at every stage of sale. It is collected at the stage of manufacture/resale and contemplates...

2.1.2 Audit of Appropriation Accounts 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......

Similarly, the cash balance of the Government of NCT of Delhi is merged and forms part of the general cash balance of the Union Government. The Finance Accounts of the Government of National Capital Territory of Delhi are laid out in sixteen statements, presenting receipts and expenditure,......

Department-wise position of outstanding UCs is given in Appendix 3.1 (b). Report of the Comptroller and Auditor General of India 41 Audit Report for the year ended 31 March 2009 3.2 Non-submission/delay in submission of accounts In order to identify the institutions which attract audit under......

Report of the Comptroller and Auditor General of India V Chapter 3 is an overview on the Delhi government's compliance with various financial rules, procedures and directives during the year ended 31 March 2009. The report also has an appendage of additional data collected from several sources in......

S0O& Report of the Comptroller and Auditor General of India iii......