Audit Reports

4.1 Delay in submission of Utilisation Certificates Rule 238(1) read with Rule 235 of General Financial Rules (GFR) 17, 2017 provides that Utilisation Certificates (UCs) should be obtained by the funding departments from the Grantees and after verification, these should be forwarded......

The total number of SPSEs reported in the State Finance Accounts (2019-20) is 18 28 whereas the number as per the records of the Principal Accountant General (Audit) is only 13 29. The SPSEs in the records of the Audit office are the existing (10 working and three non-working) Government Companies......

and Approach to State Finances Audit Report In terms of Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) relating to the accounts of a State are to be submitted to the Governor of the State, who shall cause them to be laid before......

CHAPTER III BUDGETARY MANAGEMENT 51 CHAPTER III BUDGETARY MANAGEMENT 3.1 Introduction The annual Financial Statement also called general budget is placed prior to the commencement of the financial year in the State Legislature in accordance with Article 202 of the......

Chapter I General Sector 1 CHAPTER I GENERAL SECTOR 1.1 Introduction The Chapter contains findings based on audit of State Government departments under the......

Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 102 Table No. 5.1.2 Budget Provision and Expenditure of departments during 2018-19 ( ` `` ` in crore) Sl. No. Department Budget Provision Expenditure 1 Community and Rural Development 1,819.85 922.83 2......

1.42 1.45 2.59 2.50 1.91 5.00 1.44 5.70 3.54 (+) 145.83 Taxes and duties on electricity 0.50 - 0.06 - 0.06 0.01 0.06 0.00 0.07 - NA Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 88 Head of revenue 2014-15 2015-16 2016-17 2017-18 2018-19 Increase......

Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 30 Table No. 2.1.2 Budget Provision and Expenditure of departments during 2018-19 (` `` ` in crore) Sl. No. Department Budget Provision Expenditure 1 Public Works 1,137.18 692.76 2 Power 566.13......

158 11 th to 19 th , 38 th, 40 th, 45 th, 47 th, 49 thand 51 stPAC Reports. Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 134 Departmental Audit and Accounts Committees : Departmental Audit and Accounts Committees (DAACs) were formed (January 20......

Repayment of Public Debt and Expenditure on General Services accounted for 59.10 per cent of expenditure. 2.3 Resources of the State The resources of the State are described below: 1. Revenue receipts consist of tax revenue, non-tax revenue, State’s s hare of Union taxes and duties and......

APPENDICES 71 Appendix-1.1 (Reference: Paragraph: 1.1) Profile of Jammu & Kashmir A. General Data Sl. No. Particulars Figures 1 Area 2.22 lakh sq. Kms 2 Population (As per Census 2011) 1.25 crore 3 Density of population (as per 2011......

and Approach to State Finances Audit Report In terms of Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) relating to the accounts of a State are to be submitted to the Governor of the State, who shall c ause them to be laid before......

Resource for State‘s flagship schemes are generally allocated by Finance Department in consultation with Administrative Budgetary Process 6 Demands for Grants are placed in Budget Includes establishment expenditure including Salary, Pension, PF etc. 1 Estimated Resource Pool 3 Allocation for......

vii PREFACE This Report of the Comptroller and Auditor General of India for the period from 01 April 2019 to 30 October 2019 has been prepared in accordance with Article 151 of the Constitution of India.......

Detailed contingent (DC) bills for an amount of `7,226.48 crore drawn on 2,298 AC bills up to 31 August 2019 were not submitted to th e Accountant General (A&E), Jammu & Kashmir. (Para 4.8) During 2019-20 (01April 2019 to 30 October 2019) , ` 2,159.92 crore (7.19 per cent of the total Revenue......

PART ‘B’ Social, General and Economic Sectors (Departments) Chapter III Introduction of Social, General and Economic Sectors (Departments) 17 CHAPTER III......

Chapter VI Compliance Audit of Social, General and Economic Sectors (PSUs) 87 Chapter VI Compliance Audit of Social, General and Economic Sectors (PSUs) Forest Department 6.1 Activities......

PART ‘C’ Social, General and Economic Sectors (Public Sector Undertakings) Chapter V Functioning of Public Sector Undertakings 57 CHAPTER V Functioning of Public......

Part ‘A’ Revenue Sector Chapter I General (Revenue Sector) 1 CHAPTER I General (Revenue Sector) 1.1 Position of revenue receipts 1.1.1 The tax and non-tax revenues raised by the......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared in accordance with Article 151 of the Constitution of India. As per the decision......

Some of the findings are mentioned belo w: Part A: Revenue Sector General During the year 2019-20, the overall receipts of th e erstwhile State and Union Territory (UT) increased by 2.7 per cent over the previous year. The revenue raised by the erstwhile State and UT Government ( `......

Audit Report (Compliance Audit) for the year ended 31 March 2020 130 Appendix - 5.13 (As referred to in para 5.22.10) SPSEs where Annual General Meeting was not held dur ing 2019-20 Sl. No. Name of SPSE 1. J&K Police Housing Corporation Limited 2. J&K Infrastructure Development Finance......

Chapter II Compliance Audit (Revenue Sector) 11 CHAPTER II Compliance Audit (Revenue Sector) A. General 2.1 Tax administration 2.1.1 Goods and Services Tax Sales Tax/ Value Added Tax/ Goods and Services Tax (comprehensive tax levied on supply......

New Delhi Dated: (MANISH KUMAR) Director General of Audit Finance & Communication Countersigned New Delhi Dated: (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

Computer Emergency Response Team CIDR Central Identities Data Repository CRM Customer Relationship Management DC Data Center DDG Deputy Director General DEITY Department of Electronics & Information Technology DMS Document Management System DoB Date of Birth DoP Department of Posts EA......

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

c. Relevant provisions under General Financial Rules (GFR), 2005 and its revised version GFR 2017, which have elaborately stipulated procedures for procurement, maintenance of stock and stores, their disposals, etc. d. The Procurement Manual 2014 (effective from 01 April 2014) issued by UIDAI,......

A review of the release and utilization of the ICT assistance to various entities by UIDAI under different phases revealed the following: a. General Financial Rules 2005 stipulates that in respect of non-recurring Grants to an Institution or Organization, the authority sanctioning the......

Report No. 24 of 2021 
the procedure for implementation of Aadhaar vaults and non-compliance would attract general penalty provisions of the Aadhaar Act. In addition, UIDAI could also levy financial disincentives as per the conditions provided in the AUA/ KUA agreement. Since the entities......

by Principal Chief Operations Manager (PCOM) and Principal Chief Commercial Manager (PCCM) respectively, who work under the overall supervision of General Manager of the Zonal Railway. At the divisional level, the Operating and Commercial Departments are Member Operations and Business......

Mechanical Engineering Environment Health Mana gement Additional Member/ Principal Executive Director Traction Rolling Stock Material Management General Manager Principal Chief Mechanical Engineer Principal Chief Electrical Engineer Principal Chief Materials Manager Report No. 22 of 2021......

1.2 Authority for audit The authority for our audit is derived 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. Audit of expenditure and receipts of MoR and its Autonomous Bodies is......

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

C&WCarriage and Wagon CAConcession Agreement CCEACabinet Committee on Economic Affairs CCMChief Commercial Manager CDContract Demand CGMChief General Manager CGST Central Goods and Services Tax CKYRCONCOR siding at Khodiyar CLWChittranjan Locomotive Works CMLKGreenfield PFT of CONCOR,......

1.2 Authority for audit The authority for our audit is derived 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. Audit of expenditure and receipts of MoR and its Autonomous Bodies is......

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

C&WCarriage and Wagon CAConcession Agreement CCEACabinet Committee on Economic Affairs CCMChief Commercial Manager CDContract Demand CGMChief General Manager CGST Central Goods and Services Tax CKYRCONCOR siding at Khodiyar CLWChittranjan Locomotive Works CMLKGreenfield PFT of CONCOR,......

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 significant results of the Performance Audit on the Indo- Nepal Border Roads Project covering the period from 2010-11 to......

within the revised time schedule, so that the Indo -Nepal border is effectively managed by the border guarding force and benefits accrue to the general population along the border areas.  MHA may consider construction of link roads as a distinct component of the project , which will......

23 of 2021 (Performance Audit) Report of the Comptroller and Auditor General of India on Performance Audit......

within the revised time schedule, so that the Indo -Nepal border is effectively managed by the border guarding force and benefits accrue to the general population along the border areas.  MHA may consider construction of link roads as a distinct component of the project, which will......

no specific guidelines or SOPs regarding proximity of BOPs to the border roads or international border were available with them, it stated that as a general practice and to guard the mandated border in a proficient manner, BOPs are established as close to the zero lines as possible taking into......