Audit Reports

Government of India entrusted the audit of the capital contributi on to the CAG under section 20(1) of the CAG’s (Duties, Powers and Conditions o f Service) Act in February 2015. An audit of SAU was carried out to ascertain whethe r the funds released as capital contribution for............

on which the Government is yet to take final decision as on 31 March 2017 1.9 132 1.6 Statement showing the details of rendering of account to CAG and submission of Audit Report to State Legislature by the autonomous bodies 1.10 134 2.1 Details of teacher -student ratio in test checked............

1.8.2 relating to non-fixation of targ ets for inspections was printed in the CAG Report, GNCTD of 2006. Audit obs erved that Department still had not fixed targets for conducting inspecti ons per LMO/per day/month/year. No mechanism was established in zon al offices for periodicity of............

Follow up on Audit Reports – summarised po sition The Public Accounts Committee (PAC) stipulates that after presentation of the Report of the CAG of India in the Legislative Assem bly, Departments shall initiate action on the audit paragraphs and the Act ion Taken Notes (ATNs) thereon............

3.2 Audit of the bodies/ authorities The audit of ten bodies/authorities has been entrus ted to the CAG under Section 19 and 20 of the CAG’s (DPC) Act, 1971. Th e status of entrustment of audit, rendering of accounts to Audit and issuan ce of Separate Audit Reports is indicated in Appendix............

The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to supplementary audit by the CAG and the CAG gives his comments or supplements the reports of the Statutory Auditors. In addition, these companies are also subject to............

1.4 Authority for Audit The mandate for a udit by the CAG is derive d from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) (DPC) Act, 1971. The CAG conducts audit of expenditure of the Departments of............

substantially financed from the Consolidated Fund of the State or audit of which have been entrusted by the Government under various sections of the CAG’s DPC (Duties, Powers and Conditions of Service) Act, 1971 under these two sectors. List of the departments, autonomous bodies and companies............

d\be to departmental efforts 14 1.19 A\bdit effort and A\bdit prod\bcts – Compliance A \bdit Report 14 1.20 Report overview 15 1.21 Response to CAG’s A\bdit, reven\be impact/follow -\bp of A\bdit Reports 15 Chapter II : Service Tax on Commercial Training or Coaching Service 17-41 2.1............

efforts 17 1.22 A\bdit efforts and Central Excise A\bdit prod\bct s - Compliance A\bdit Report 18 1.23 Report Overview 18 1.24 Response to CAG’s A\bdit, reven\be impact/follow -\bp of A\bdit Reports 18 Chapter II : Levy and collection o\b Central Excise duty on Plastics and articles............