Audit Reports | Comptroller and Auditor General of India

Filter

filter

Government Type

Union Dept

State

Local Body

Sector

Report Type

Year of Report

Page 25 of 71, showing 10 records out of 710 total

25 March 2022

Financial

Manipur

Report No. 3 of 2021 State Finance Audit Report of C&AG of India for the year ended 31 March 2020, Government of Manipur

State Finances Audit Report of The Comptroller and Auditor General of India For the year ended 31 March 2020 GOVERNMENT OF MANIPUR Report No. 3 of 2021 i TABLE OF CONTENTS Particulars Paragraph Page Preface - v Executive Summary - vii CHAPTER I OVERVIEW Profile of the State 1.1 1 Basis and...

Sector:

Finance

Chapter -II Finances of State

_{(PDF 0.52 MB)}

The required access was given to audit on 30 January 2021. As such, the accounts for the year 2019-20 were certified on the basis of test audit, as was done when records were manually maintained, pending full implementation of the Government of India’s decision to provide Audit access to...

Chapter -IV Quality of Accounts & Financial Reporting practices

_{(PDF 0.2 MB)}

Department ( ` in crore) Name of Department Chapter-IV: Quality of Accounts & Financial Reporting Practices 69 During the Exit Conference (March 2021), the Jt. Secretary (Finance) assured that the matter regarding delay in submission of UCs and DCC bills would be taken up with the higher...

Chapter -III Budgetary Management

_{(PDF 0.27 MB)}

During the Exit Conference (March 2021), the Jt. Secretary (Finance) stated that the situation arose due to non-reflection of the expenditure in Revised Estimates 2019-20 whereas, the allocation was given in the Budget Estimates 2019-20, as passed by the State Legislature. The reply is not...

Download Full Report _{(PDF 4.48 MB)}

25 March 2022

Compliance Performance

Manipur

Report No. 2 of 2021 Report of C&AG on General, Economic (other than PSUs) , Economic (PSUs), Revenue , Social Sector for the year ended 31 March, 2019- Government of Manipur

2 of 2021 i TABLE OF CONTENTS Paragraph Page Preface - v Overview - vii CHAPTER I GENERAL SECTOR Introduction 1.1 1 PERFORMANCE AUDIT LAW AND LEGISLATIVE AFFAIRS DEPARTMENT Development of Infrastructure Facilities for the Ju diciary 1.2 2 CHAPTER II ECONOMIC SECTOR (OTHER THAN PUBLIC SECTOR...

Sector:

Industry and Commerce |

Social Welfare |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Taxes and Duties

Chapter -V Social Sector

_{(PDF 0.79 MB)}

The L ilong Haoreibi College further added (17 February 2021) that they have tak en up (09 February 2021) the issue of necessary infrastructure/ furniture wi th the Director, Minority Affairs and in the meantime, one teacher has been e ngaged as Warden of the hostel. 5.2.7 Financial...

Download Full Report _{(PDF 4.12 MB)}

Compliance Financial Performance

test1

Report of the Comptroller and Auditor General of India State Finances Audit Report for the year ended 31 March 2021 Government of Andhra Pradesh Report No. 1 of the year 2022 लोकहितार्थ सत्यहि ष्ठा Dedicated to Truth in...

Sector:

Local Bodies |

Environment and Sustainable Development |

Finance |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Defence and National Security |

Information and Communication |

Power & Energy |

Transport & Infrastructure |

Taxes and Duties

_{(PDF 0.08 MB)}

Download Full Report _{(PDF 0.08 MB)}

06 April 2022

Financial

Jammu and Kashmir State (Upto 30-Oct-2019)

Report No. 3 of 2021- State Finances Audit Report of Government of Jammu & Kashmir

3 of the year 2021 State Finances Audit Report of the Comptroller and Auditor General of India for the year 2019-20 (01.04.2019 to 30.10.2019) Government of Jammu and Kashmir Report No. 3 of the year 2021 i TABLE OF CONTENTS Contents Paragraph Page Preface vii Executive Summary ix-xii CHAPTER-I...

Sector:

Finance

Chapter-II- Finances of the State

_{(PDF 0.52 MB)}

Bonds amounting t o `353.755 crore will also be maturing every year from 2021-22 to 2031-32. Conseq uent to the re-organistaion of the state, the Jammu & Kashmir Power Develpoment Depart ment has been unbundled and two DISCOMs have been created vide Government Order No 191-PDD of 2019 dated 23...

Download Full Report _{(PDF 2.02 MB)}

06 April 2022

Compliance

Jammu and Kashmir State (Upto 30-Oct-2019)

Report No. 4 of 2021- Social, General, Economic and Revenue Sector of Government of J&K

4 of the year 2021 www.cag.gov.in i TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface v Overview vii-x PART-A: REVENUE SECTOR CHAPTER-I: GENERAL (REVENUE SECTOR) Position of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 3 Evasion of tax...

Sector:

Taxes and Duties

Chapter-IV Compliance Audit of Social, General and Economic Sectors (Departments)

_{(PDF 0.29 MB)}

Regarding the revised DPR s ubmitted in 2019, the EE stated (January 2021) that it was required in view of the topography of the new area of execution of the project which necessitated develop ment of land and providing other facilities at site such as development of platforms for making...

Appendices

_{(PDF 0.47 MB)}

No. Name of user Agency Payment outstanding (October 2021) 1 PWD (R&B) 2,56,451,474 2 Irrigation and Flood Control 11,74,887 3 PHE 25,67,270 4 NHA1 2,53,500 5 ARMY 96,263,435 6 GREF 63,923,451 7 PDD 14,513,647 8 PGCI 55,35,210 9 JAKEDA 81,85,411 10 JKSPDC 3,12,000 11 Bharti Ltd 21,528 12...

Chapter-VI Compliance Audit of Social, General and Economic Sectors (PSUs)

_{(PDF 0.19 MB)}

Audit examined (October 2020 to March 2021) records (2015-16 to 2019-20) of the Company at its Head Office and in six 1, out of 13, Extraction Divisions. Records were also checked in two, out of four, Sales Divisions a nd two Fair Price Divisions. 1 Jammu province: Kishtwar, Bhaderwah &...

Chapter-V Functioing of Public Sector Undertakings

_{(PDF 0.29 MB)}

I nformation in respect of the remaining nine PSUs was awaited (October 2021). PSU-wise details of investment made by GoJ&K during the years for which accounts were in arrears as of December 2020 are shown in Appendix-5.3. Delay in finalisation of accounts not only results in violation of the...

Chapter-II Compliance Audit (Revenue Sector)

_{(PDF 0.09 MB)}

However, the reply of the Government was awaited (O ctober 2021). The Department should take effective measures under the provisions of the Act to realise the demand proceeds at the earliest. Reason s for lapses may be examined and responsibility for lapses may also be fixed. 2.4 Short Levy of...

Chapter-III Introduction of Social, General and Economic Sectors (Departments)

_{(PDF 0.11 MB)}

Out of six compliance paras, the replies of Government to five compliance paras were awaited (October 2021). 3.7 Response of Government to Compliance Audit Reports The hand book of instructions for speedy settlement of audit observations/ inspection reports (IRs) issued by the Government...

Chapter-I General (Revenue Sector)

_{(PDF 0.15 MB)}

The Government constituted (January 2021) Audit Committee for the HoDs falling under the administrative control of Finance Department, J&K for the purpose of monitoring and ensuring compliance and settlement of outstanding Audit Observations/ Paras in terms of Regulation 145 of the...

Download Full Report _{(PDF 1.83 MB)}

06 April 2022

Performance

Report No.24 of 2021 - Union Government (Ministry of Electronics and Information Technology), Performance Audit on Functioning of Unique Identification Authority of India

24 of 2021 i CONTENTS Para Title Pages Executive Summary v-x Chapter 1-Introduction 1-6 1.1 Introduction 1 1.2 Constitutional validity of Aadhaar 2 1.3 UIDAI Authority 3 1.3.1 Powers of the Authority 3 1.3.2 Organizational Set-up 4 1.3.3 Registrars 5 1.3.4 Enrolment Agencies 5 1.4 Legislation,...

Sector:

Information and Communication

Chapter 3- Enrolment, Update and Authentication Ecosystem

_{(PDF 0.64 MB)}

Report No. 24 of 2021 Aadhaar enrolment (and mandatory biometric updates) is done free of cost for residents. However, for all enrolments and mandatory biometric updates, UIDAI makes payments to the Registrars at rates fixed by them from time to time 12. The enrolment process is illustrated...

Chapter 4- Management of Finances and Contracts

_{(PDF 0.16 MB)}

The Fund so created was to be applied for meeting salaries and allowances and operations. Balance in this fund as on 31 March 2021 was 322.40 Crore. Year-wise revenue earned, deposited in Consolidated Fund of India (CFI) and the balance utilised or lying with the UIDAI is shown below in Table...

Chapter 1- Introduction

_{(PDF 0.14 MB)}

Report No. 24 of 2021 03 March 2016, which was notified (26 March 2016) as the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016) . UIDAI has responsibility to issue a Unique Identification (UID) to all residents, that was robust...

Chapter 2- Scope of Audit, Audit Objectives and Methodology

_{(PDF 0.1 MB)}

The figures have been updated wherever received upto March 2021. Audit scrutinised the processes beginning right from the enrolment, upto delivery of Aadhaar number and subsequent use of the authentication services. The systems put in place for maintaining security and confidentiality of data...

Chapter 5- Security of Aadhaar Information System

_{(PDF 0.09 MB)}

Important Information System (IS) audit requirements are summarized in Table 5.1. Report No. 24 of 2021 Table 5.1: Information System Audit requirements RE ASA UIDAI Ensure audit of its operations and systems by information systems auditor certified by a recognized body on an annual...

Chapter 6- Redressal of Customers Grievances

_{(PDF 0.09 MB)}

Report No. 24 of 2021 Table 6.1: Year-wise and category-wise complaints received by CRM Year Complaints received –category wise Complaints resolved-category wise Enrolment Update Authentication Enrolment Update Authentication OB New OB New OB New Resolved Resolved Resolved 2014-15 20,315...

Appendix

_{(PDF 0.11 MB)}

02 of 2016) E&U Report No. 24 of 2021 Sl. No. Section no. of Aadhaar Act 2016 Act particulars Whether regulation exists? Regulation Particulars Ecosystem 7 3(2) The enrolling agency shall, at the time of enrolment, inform the individual undergoing enrolment of the following details in such...

Executive Summary

_{(PDF 0.07 MB)}

Since then, UIDAI has generated more than 129 Crore Aadhaars, till the end of March 2021 and Aadhaar is now established as an important identity document for residents. Various Ministries/Departments of the Government as well as other entities such as banks, mobile operators, rely upon...

Chapter 7- Conclusion

_{(PDF 0.06 MB)}

Till March 2021, UIDAI had generated more than 129 Crore Aadhaar cards since the issue of the first Aadhaar in September 2010. The project uses a complex state-of-the-art technology for its operations and runs on one of the largest biometric databases in the world. The technology is based...

Preface

_{(PDF 0.03 MB)}

on generation, update and authentication services of Aadhaar and financial information referred to in the Report have been updated upto March 2021, to the extent as furnished by UIDAI. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and...

Annexures

_{(PDF 0.07 MB)}

However, they agreed to provide the same later on. Report No. 24 of 2021 5 Professionals Recruitment (NISG) M/s National Institute of Smart Governance (NISG), Hyderabad up to 31-03-2020 The files were furnished to audit for scrutiny. The observations made on the contracts related to supply of...

Abbreviations

_{(PDF 0.05 MB)}

Report No. 24 of 2021 Abbreviations List Description ABIS Automatic Biometric Identification Systems ADMS Aadhaar Document Management System AEAG Aadhaar Enabled...

Download Full Report _{(PDF 3.48 MB)}

06 April 2022

Compliance

Report No.22 of 2021 - Compliance Audit on Union Government (Railways) for the year ended March 2020

22 of 2021 Preface The Report for the year ended March 20 20 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the compliance audit of the Ministry of Railways of the Union Government . The instances...

Sector:

Transport & Infrastructure

Chapter 3 - Infrastructure

_{(PDF 1.35 MB)}

Report No. 22 of 2021 (Railways) Chapter 3 74 Chapter 3 - Infrastructure Member (Infrastructure) at Railway Board is responsible for maintenance of all fixed assets...

Chapter 2 – Operations and Business Development

_{(PDF 1.06 MB)}

Report No. 22 of 2021 (Railways) Chapter 2 10 Chapter 2 – Operations and Business Development Member (Operations and Business Development) at Railway Board is...

Chapter 4 – Traction and Rolling Stock

_{(PDF 0.48 MB)}

Report No. 22 of 2021 (Railways) Chapter 4 153 Chapter 4 – Traction and Rolling Stock Member (Traction and Rolling Stock) at Railway Board is overall in-charge of...

Annexures

_{(PDF 0.52 MB)}

168 Report No. 22 of 2021 (Railways) Annexure Annexure 1.1 Year-wise Pendency position of Action Taken Notes (ATNs) – (As on 30 September 2021) (Reference Paragraph...

Chapter 1 – Introduction

_{(PDF 0.45 MB)}

Report No. 22 of 2021 (Railways) Chapter 1 1 Chapter 1 – Introduction 1.1 Audited Entity Profile Indian Railways is a multi-gauge, multi-traction system with a...

Overview

_{(PDF 0.36 MB)}

Report No. 22 of 2021 (Railways) Overview x Overview The Audit Report consists of audit ﬁndings relating to compliance issues in respect of the Ministry of...

Download Full Report _{(PDF 7.61 MB)}

06 April 2022

Compliance

Report No.22 of 2021 - Compliance Audit on Union Government (Railways) year the ended March 2020

Sector:

Transport & Infrastructure

Chapter 2 – Operations and Business Development

_{(PDF 1.06 MB)}

Report No. 22 of 2021 (Railways) Chapter 2 10 Chapter 2 – Operations and Business Development Member (Operations and Business Development) at Railway Board is...

Chapter 1 – Introduction

_{(PDF 0.45 MB)}

Report No. 22 of 2021 (Railways) Chapter 1 1 Chapter 1 – Introduction 1.1 Audited Entity Profile Indian Railways is a multi-gauge, multi-traction system with a...

Overview

_{(PDF 0.36 MB)}

Report No. 22 of 2021 (Railways) Overview x Overview The Audit Report consists of audit ﬁndings relating to compliance issues in respect of the Ministry of...

Download Full Report _{(PDF 7.61 MB)}

06 April 2022

Performance

Report No.23 of 2021 - Union Government (Civil) Ministry of Home Affairs, Performance Audit of Indo-Nepal Border Road Project

Indo-Nepal Border Road Project Union Government (Civil) Ministry of Home Affairs Report No. 23 of 2021 (Performance Audit) Report of the Comptroller and Auditor General of India on Performance Audit of Report No. 23 of 2021 (Performance Audit of...

Sector:

Social Infrastructure |

Transport & Infrastructure

Chapter 2 - Introduction Project planning

_{(PDF 0.72 MB)}

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 4 CHAPTER -II: PROJECT PLANNING 2. Planning and Preparatory Works The work on...

Chapter 4 - Contract management & Execution of works

_{(PDF 0.46 MB)}

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 27 CHAPTER IV: CONTRACT MANAGEMENT AND EXECUTION OF WORKS 4. Introduction As per the...

Chapter 3 - Financial management

_{(PDF 0.62 MB)}

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 18 CHAPTER -III: FINANCIAL MANAGEMENT 3. Financial Management As per CCS Note 2010, the...

Annexures

_{(PDF 0.55 MB)}

Pachrouta, Jasauli, Bhanga 74.70 to 77.363 76.011 to 78.923 7x30 75.734 09.10.13/ 30.04.16 1143.46 Total 14605.62 Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 46 Annexure -2 (Reference to para 2.4 and 3.1) Details of 27 DPRs approved by HLEC ( ₹ in crore) Name...

Executive Summary

_{(PDF 0.34 MB)}

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) v Executive Summary As part of the strategy to secure the borders as also to create...

Chapter 1 - Introduction

_{(PDF 0.31 MB)}

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 1 CHAPTER -I: INTRODUCTION 1. Indo-Nepal Border Road Project (INBRP) Securing the...

Chapter 6 - Conclusions and recommendations

_{(PDF 0.37 MB)}

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 41 CHAPTER -VI: CONCLUSIONS AND RECOMMENDATIONS Project conceptualisation and design The...

Chapter 5 - Quality assurance & monitoring

_{(PDF 0.27 MB)}

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 38 CHAPTER -V: QUALITY ASSURANCE & MONITORING 5.1 Quality Assurance Quality assurance...

Preface

_{(PDF 0.27 MB)}

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) iii Preface This Report of the Comptroller and Auditor General of India contains...

Inner Cover

_{(PDF 0.14 MB)}

Index

_{(PDF 0.27 MB)}

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) i Contents Description Page No. Preface iii Executive summary v - ix CHAPTER-I...

Download Full Report _{(PDF 7.15 MB)}

31 March 2022

Financial

Gujarat

Report No.1 of 2022-State Finances, Government of Gujarat

1 of the year 202 2 State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 GOVERNMENT OF GUJARAT Report No. 1 of the year 2022 http://www.cag.gov.in Contents State Finances Audit Report for the year ended 31 March 2021- Government of...

Sector:

Finance

Chapter 2: Finances of the State

_{(PDF 2.54 MB)}

State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Page | 19 Chapter 2 Finances of the State This chapter provides a broad perspective on the finances of the State,...

પરીષ્ટો

_{(PDF 4.1 MB)}

પરિશિષ્ટો 31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરરસ્થિતિ પરનો...

Appendices

_{(PDF 1.62 MB)}

Appendices State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Page | 145 Appendix 1.1: State Profile (Reference: Paragraph 1.1) S r . No. Particulars Unit India Gujarat 1. Area...

Chapter 3: Budgetary Management

_{(PDF 1.07 MB)}

State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Page | 83 Chapter 3 Budgetary Management Effective financial management ensures that the decisions taken at the...

Chapter 4: Quality of Accounts and Financial Reporting Practices

_{(PDF 0.57 MB)}

State Finances Audit Report for the year ended 31 March 2021– Government of Gujarat Page | 119 Chapter 4 Quality of Accounts and Financial Reporting Practices A sound financial reporting system and...

પ્રકરણ 4

_{(PDF 1.17 MB)}

31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરરસ્થિતિ પરનો લે...

Chapter 1: Overview

_{(PDF 0.68 MB)}

State Finances Audit Report for the year ended 31 March 2021– Government of Gujarat Page | 1 Chapter 1 Overview 1.1 Profile of the State Gujarat is situated on the west coast of India, bound ed by the...

Table of Contents

_{(PDF 0.21 MB)}

Contents State Finances Audit Report for the year ended 31 March 2021- Government of Gujarat Page | i Page Preface v Executive Summary vii Chapter 1 OVERVIEW 1.1 Profile of the State 1 1.2 Basis and Approach to...

Executive Summary

_{(PDF 0.48 MB)}

State Finances Audit Report for the year ended 31 March 2021- Government of Gujarat Page | vii Executive Summary Background This State Finances Audit Report of the Government of Gujarat is being brought...

કાર્યલક્ષી સમીક્ષા

_{(PDF 0.86 MB)}

કાર્યલક્ષી સમીક્ષા 31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરરસ્થિતિ પરનો...

વિષયસૂચિ

_{(PDF 0.33 MB)}

વિષયસૂ ચિ 31 માિચ 2021 અંવિિ િષચ માટે નો રાજ્યની નાણાકીય પરરસ્થિવિ પરનો...

Preface

_{(PDF 0.14 MB)}

State Finances Audit Report for the year ended 31 March 2021- Government of Gujarat Page | v Preface 1. This Report has been prepared for submission to the Governor of Gujarat under Article 151 of the...

31 માર્ચ 2021 ના રોજ પુરા થતા વર્ષ માટેનો રાજ્યની નાણાકીય પરિસ્થિતિ પરનો લેખાપરીક્ષા અહેવાલ

_{(PDF 6.43 MB)}

પ્રસ્તાવના

_{(PDF 0.29 MB)}

31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરર સ્થિતિ પરનો...

Download Full Report _{(PDF 4.43 MB)}