Audit Reports

Act, 2013 provides that the statutory auditors in c ase of a Government company or Government controlled other company are to be appointed by the CAG within a period of one hundred and eighty d ays from the commencement of the financial year. Section 139 (7 ) of the Companies Act, 2013.........

It is recommended that the State Governme nt may take up the matter through its nominees on the Board of Directors. II. Oversight Role of CAG As of 31 March 2020, there were 28 State Government Companies and six State Government Controlled Other Companies under the pur view of CAG’s audit. Of.........

Chapter-VI Impact of implementation of Indian Accounting Standards in State Public Sector Enterprises 69 Chapter VI Impact of implementation of Indian Accounting Standards in State Public.........

and Auditor General of India (CAG) under the provisions of Section 143(5) to 143(7) of the Companies Act, 2013 read with Section 19 of the CAG’s (Duties, Powers and Conditions of S ervice) Act, 1971 and the Regulations made there under . The Statutory Auditors (Chartered Accountants).........

4.6.2 Review of Supplementary Audit findings of the CAG All the SPSEs are subject to the audit of the CAG a s per the statutory mandate. Section 143 (6) of the Companies Act, 2013, authori ses the CAG to carry out supplementary audit of accounts of Government Compa nies. Further, section 177.........

2.1 Introduction As on 31 March 2020, there were 31 State Public Sec tor Enterprises (other than power sector) under the audit jurisdiction of the CAG, which include 23 Government companies, two statutory corporations an d six Government controlled other companies. Of these, financial.........

The four working SPSE s under audit jurisdiction of the CAG include Haryana Power Generation Corporation Limited (generation), Haryana Vidyut Pr asaran Nigam Limited (transmission), Uttar Haryana Bijli Vitran Nigam Li mited and Dakshin Haryana Bijli Vitran Nigam Limited (distribution). The.........

In July 2017 GoUP entrusted the audit of NOIDA, and three other Industrial Development Authorities (IDAs) to the CAG . The audit of ‘Land Acquisition and Allotment of Properties in NOIDA’ has raised serious questions of prop riety and pointed to governance failure at every level. In the.........

Thereafter in January 2018 , the GoUP appointed CAG as the sole auditor from the year 2005 -06 onwards. Issue s relating to development of NOIDA in close proximity to th e national capital, acquisition of land for the said purpose and its allotment for various uses is of considerable interest.........

Officer ADM (LA) Additional District Magistrate (Land Acq uisition) AoA Article of Association AS Accounting Standards CA Chartered Accountant CAG Comptroller and Auditor General of India CATP Chief Architect and Town Planner CBS CBS International Projects Limited CEO Chief Executive.........

Conclusion Despite being commented in CAG’s Performance Audit Report No. 06 of 2016 and even after lapse of seven years from the scheduled date of completion of Part -A of R -APDRP , the Company fai led to complete/ update the b aseline data of consumers , electrical assets and automated.........

As on 31 March 2020, there were 29 SPSEs under the audit jurisdiction of the CAG. These include 25 SPSEs (Other than Power Sector) and four Power Sector SPSEs. Out of 25 SPSEs (Other than Power Sector), t here are 19 Government Companies, two 1 Statutory Corporations and four 2 Government.........

State Public Sector Enterprises As on 31 March 2020, there were 27 State Public Sec tor Enterprises (SPSEs) under the audit jurisdiction of the CAG of India out of which one SPSE 54 is under liquidation since 2000-01. List of all SPSEs including their a dministrative departments and month.........

and Auditor General of India (CAG) under the provisions of Sect ion 143(5) to 143(7) of the Companies Act, 2013 read with Section 19 of the CAG ’s (Duties, Powers and Conditions of Service) Act, 1971 and the Regulation s made there under. The Statutory Auditors (Chartered Accountants).........

February 1977 HIMCON is a technical consultancy organisation and is a Government Controlled other Company under Companies Act and is audited by CAG. HIMCON is approved Training Partner with National Skill Development Corporation. HIMCON is empanelled with Ministry of Social Justice and.........

2.1 Introduction As on 31 March 2020, there were 25 State Public Sector Enterprises (Other than Power Sector) under the audit jurisdiction of the CAG. T hese State Public Sector Enterprises (SPSEs) include 19 Government Companies, two 25 Statutory Corporations and four 26 Government Controlled.........

Heavy Electricals Limited BoDs Board of Directors BSMDA Bus Stands Management and Development Authority BVPCL Beas Valley Power Corporation Limited CAG Comptroller & Auditor General of India CSR Corporate Social Responsibility DSE Delhi Stock Exchange DTs Distribution Transformers EBIT Earnings.........

All the four working Power Se ctor SPSEs are under audit jurisdiction of the CAG. The four working SPSEs inc lude two in Generation (Himachal Pradesh Power Corporation Limited and Beas Valley P ower Corporation Limited), one in both Generation and Distribution (Himachal Prade sh State.........

vii PREFACE This Report is prepared for submission to the Gover nor of the State of Himachal Pradesh under Article 151 of the Constitution of In dia. Chapter I provides an overview of the State, sector al Contribution to GSDP, structure of...

There is a difference in the details relating to th e State Public Sector Undertakings (PSUs) as given in Finance Accounts and the CAG’s Audit Re port on the State PSUs. The differences have arisen primarily due to the reason that investment transactions in Government accounts are being booked.........

Audit of appropriations by the CAG seeks to ascerta in whether the expenditure actually incurred under various grants is in accordance with the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of the Constitution (Article.........

of State Public Sector Enterprises (SPSEs) There were 79 State Government Public Sector Enterprises (SPSEs) under the audit jurisdiction of the CAG of India as on 31 March 2020. These included 72 Government Companies, four Government Controlled Other Companies and three Statutory.........

Operating efficiency of Government Companies 7.5159 SPSEs incurring losses 7.6162 CHAPTER-VIII OVERSIGHT ROLE OF CAG ON ACCOUNTS OF SPSEs Audit of State Public Sector Enterprises (SPSEs) 8.1165 Appointment of statutory auditors of SPSEs by CAG 8.2165 Submission of Accounts by SPSEs 8.3165.........

for the year ended\ March 2019 CHAPTER-II PERFORMANCE AUDIT HEALTH DEPARTMENT Functioning of District Hospitals 2.1 Introduction The focus of India’s National Health Policy 2017 is to strengthen the trust of the common man in the public healthcare system by making it predictable,.........

audits Section 18 (1) (b) of the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 stipulates that the CAG has the authority in connection with the performance of his duties under the said Act to requisition any accounts, books and other documents.........

of the Departments) were submitted with delays of more than five months in respect of 252 paragraphs (including performance audits) appearing in the CAG’s Revenue Audit Reports for the years 2008-09 to 2017-18 placed before the State Legislature between July Chapter-IV: General 135 2010 and.........

Bhubaneswar Municipal Corporation BNRGSK Bharat Nirman Rajeev Gandhi Seva Kendra BOD Biochemical Oxygen Demand BSCL Bhubaneswar Smart City Limited CAG Comptroller and Auditor General CDPO Child Development Project Officer CED Centre for Environment and Development CIP Central Issue Price COM.........