Audit Reports

Accountant General (Audit). It was noted that no rules have been framed by the Government of Himachal Pradesh for accounting of labour cess and no sub head has been provided by the Government for booking and collection of labour cess. The Labour C ess collected is being levied at the rate......

APPENDICES 117 Appendix-1 (Reference: Paragraph 1.1; Page 1) State Profile A General Data Sr. No. Particulars Figures 1. Area 55,673 Sq. km. 2. Population A As per Census (2001) 0.61 crore B As per Census (2011) 0.69 crore......

The economic activit y is generally divided into Primary, Secondary and Tertiary sectors. The Primar y sector mainly corresponds to Agricultural activities along with other economic a ctivities of primary nature viz. forestry, animal husbandry, fishing and mining. The Secondary Sector......

lakh) Source: Appropriation Accounts Grant/ Appropriation Head of Accounts Expenditure Name of Schemes/Sub Heads Charged 5 2053-00-093-01-S00N 1.20 General Establishment Voted 11 2401-00-109-32-C90N 207.30 National Bamboo Mission 2401-00-109-32-S10N 23.03 National Bamboo Mission......

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2020 GOVERNMENT OF HIMACHAL PRADESH Report No. 3 of the year......

SECTION -A GENERAL SOCIAL AND ECONOMIC SECTORS E Chapter-I: Introduction CHAPTER-I INTRODUCTION F Audit Report (General, Social and Economic Sectors) for the......

Chapter-IV: General K SECTION -BREVENUE SECTOR Audit Report (Performance and Compliance Audit) for the year ended March 2020 L Chapter-IV: General M......

Overview C OVERVIE w Audit Report (Performance and Compliance Audit) for the year ended March 2020 D OVERVIEw Section A: General, Social and Economic Sectors This section of Report of the Comptroller and Auditor General of India on the General, Social and Economic......

March 2020 x CHAPTER-VIII Oversight Role of C AG on Accounts of SPSE s 8.1 Audit of State Public Sector Enterprises (SPSEs) Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a State Government Company and State Government Controlled Other Company under Section 139......

&' +    '' , $*  ---*..  *.. /./0 /           Audit Report of the Comptroller and Auditor General of India(Performance and Compliance Audit) for the year ended 31 March 2020 Government of Bihar Report No. 5 of the year 2021 TABLE OF......

Further, the time allowed for submitting the tender was only seven days against the stipulated 21 days as prescribed under Rule 150 of General Financial Rules, 2005. The specifications/detailed information of the equipment required by the KSDSU and the material supplied by the firm were......

for the year ended\ March 2019 Appendix-1.1 (Refer: Paragraph-1.3; Page-2) Statement showing Outstanding Inspection Reports/Paragraphs (` in crore) General Sector Social Sector Economic Sector Year No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount No. of IRs No. of Paras Amount......

Regarding absence of equipment and materials, the General Manager (WATCO) stated (September 2020) that action is being taken to procure required instruments and materials for conducting specified tests. 2.1. 3.4 Frequency of w ater sample testing of sources and distribution system As per......

I: Overview 1.1 Introduction This Report covers matters arising out of the audit of State Government Departments and Autonomous Bodies under the General and Social Sectors during 2019 -20 . The primary purpose of this Report is to bring to the notice of the Legislature s the important......

Appendices 79 Appendix 1.1 (Refer Paragraph 1.2) Statement showing Audit jurisdiction of Accountant General ( General and Social Sector Audit ), Odisha during 2019 -20 Sl. No. Names of the Departments Sl. No. Public Sector Undertakings 1 Under......

Glossary 109 Glossary of abbreviations AG Accountant General AWC Anganwadi Centre AWW Anganwadi Worker BDA Bhubaneswar Development Authority BDO Block Development Officer BIS Bureau of Indian Standards......

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

transfer of mone y for investment or deposit from Government Account unless such expenditure or trans fer, as the case may be, has been sanctioned by general or special orders of Gov ernment or by any authority to which power has been duly delegated on its behalf. The Power Department of Sikkim......

APPENDICES 123 Appendix 1.1: Part A: State Profile (Reference: Paragraph 1.1, 1.4 & 2.3.2.2) General Data Sl. No. Particulars Sikkim All India 1 Area in sq. Km 7096 31,87,240 2 Population in lakh (As per 2011 Census) 6.11 12108.55 3 Density......

5.2 Mandate Audit of ‘Government Companies’ and ‘Government Con trolled Other Companies’ is conducted by the Comptroller & Auditor General ( CAG) of India under the provisions of Section 143(5) to 143(7) of the Compa nies Act, 2013 read with Section 19 of the CAG’s (Duties,......

The State’s Gross Domestic Product (GSDP) in 2019-2 0 at current prices was ` 32,496 crore. General and financial data relating to the Sikkim State as well as other States of the North Eastern Region is given in Appendix 1.1 (Part-A). 1.2 Basis and Approach to State Finances Audit Report In......

Deputy Accountant General (A&E) 99 Audit Report on State Finances for the year ended 31 March 2020 iii Paragraph Particulars Page No. 4.8 Reconciliation of Cash Balances 99 4.9 Compliance with Accounting Standards 100 4.10 Submission of Accounts/Separate Audit Reports of Autonomous Bodies......

The Department had made the payment to clear the previous month’s liabilities d uring March i.e at the verge of closing of a financial year, which generally indicated tend ency to utilize the unspent budget. Hence, the budgetary management and control over ex penditure for the period 2015-16 to......

Chapter V General Sector Chapter V: General Sector 73 5.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2019 deals with the......

there were 16 PSUs (12 working Government Companies and four working Statutory Corporations) under the audit purview of the Comptr oller and Auditor General of India (CAG). Besides, there were six non-working PSUs for which audit entrustment had not been extended to CAG by the State Government as......

Total 345.36 136.83 Source: Information received from departments 4.3 Response of the departments/ Government towards Audit The Principal Accountant General (PAG), Sikkim conducts periodical inspection of the Government departments to test check the transactio ns and verify the maintenance of the......

Serious irregularities noticed in audit are include d in the Report of the Comptroller and Auditor General of India (Audit Reports) and presen ted to the State Legislature. According to the instructions issued by the Finance Department, Government of Sikkim, all the concerned administrative......

2.3.7 Acknowledgement The Office of the Principal Accountant General (Aud it), Sikkim acknowledges the co operation and support extended by PCES, RBD, oth er senior officers of the Department in the Head Office and Divisional Engineers/Assistant Engineers in the District offices in......

Particulars Page 4.9 Non realisation of Profession Tax (Finance Department (Commercial Taxes Division) and Excise Department ) 70 CHAPTER V: GENERAL SECTOR 5.1 Introduction 73 5.2 Planning and conduct of audit 74 5.3 Irregular expenditure out of Labour Cess Funds (Labour Department,......

Gender of the youth Male/ Female 114/97 54/46 4. Category: whether General/ SC, ST, OBC General/ SC, ST, OBC 128/83 61/39 5. Whether the youth is under training or has completed the training period Under training/ trained 211 100 6. Awareness of the youth about the programme/ scheme Through......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared in accordance with Article 151 of the Constitution of India. As per the decision of......

Srinagar/ Jammu (Dr. Abhishek Gupta) The Principal Accountant General (Audit) Jammu & Kashmir



Countersigned New Delhi (Girish Chandra Murmu) The Comptroller and Auditor General of......

Minister’s Development Package for the year ended 31 March 2019
194 Abbreviation Expanded form DEA Department of Economic Affairs DGP Director General of Police DGS&D Director General of Supplies and Disposals DIC District Industries Centre DMAs District Metered Areas DPs Displaced Persons......

The Relief and Rehabilitation Commissioner (Migrant), Jammu stated (August 2020) that the General Administration Department, GoJ&K constituted (January 2020) a Committee which recommended (July 2020) inclusion and bifurcation of Jammu migrant families. The Administrative Department had also been......

5.4.4.4 Unadjusted advances As per generally accepted accounting principles, amounts advanced for execution of various works/ services should be debited to the final head of account and expenditure booked only after obtaining detailed accounts/ utilisation certificates. Non-rendering of detailed......

2) out of 54 training centres Simple Random Sampling Enhanced rate of remuneration to SPOs from 
3,000 per month to 
6,000 per month Director General of Police through its implementing agencies viz Senior Superintendents of Police (SSPs)/ Superintendents of Police (SPs) etc. under the......

concerned should obtain Utilisation Certificates (UCs) from grantees, which after verification, should be forwarded to the Principal Accountant General (A&E), to ensure that the funds have been utilised for intended purposes. Non-submission/delay in submission of UCs weakens the control on......

Appendices Appendices Page | 105 Appendix 1.1 Profile of State of Andhra Pradesh (Refer Para 1.1, Page 1) A General Data Sl.No Particulars Figures 1 Area 1,62,970 Sq.Km. 2 Population a. As per 2001 Census (Composite State) 7.62 crore b. As per 2011......

The per capita income of the State at current prices was ₹ 1,69,519 in 2019 -20, which was higher than the all India average of ₹ 1,34,432 . General and financial data relating to the State is given in Appendix 1.1. 1.1.1 Gross State Domestic Product of Andhra Pradesh Gross State Domestic......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances are categorized into social services, economic services and general services. Broadly, the social and economic services constitute development expenditure, while expenditure on general services is treated as......

However, considering the pandemic situation, it was decided by the Principal Accountant General (A&E) as a one-time measure, to take the supplementary estimate figures passed by the State Legislature in June 2020 into account for the compilation of annual accounts of 2019-20, with a......

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

11 of 2021 6 iii. Detailed Project Reports; iv. Applicable General Financial Rules; v. Guidelines issued by the Central Vigilance Commissi on; vi. Directions and guidelines issued by the Administrat ive Ministry; vii. Policies, standards, directives and guidelines of t he DMRC; viii. Annual......

tunnelling me thods, support system, lining, excavation methods etc;  geological and geotechnical investigations methods mentioned in the DPR are general in nature and information about rock and ro ck mass properties which are essential for the foundations, tunnel design, ramps , support......

of Phase-III Delhi Mass Rapid Transit System’ by DMRC has been p repared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 for submission to the Governments. The Audit has been carried out in line with the......

New Delhi (R G Viswanathan) Dated: 29 October 2021 Deputy Comptroller and Auditor General and Chairman, Audit Board Countersigned New Delhi (Girish Chandra Murmu) Dated: 2 November 2021 Comptroller and Auditor General of......

viii DMRC did not recover ₹40 crore from Delhi International Airport Limited for this connectivity. (Para 3.7)  DMRC appointed General Consultant on nomination bas is in violation of Detailed Project Report recommendations. Further, DMRC constructed Sadar Bazar cantonment and Shankar Vihar......

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 headed by Senior Divisional Operations......

Member, Principal Executive Director Production Unit, Mechanical Engineering, EnHM Traction, Rolling Stock, Material Management Railway Board General Manager Principal Chief Mechanical Engineer Principal Chief Electrical Engineer Zonal Level Principal Chief Materials Manager 140 106......

EI Electronic Interlocking EOL Engine-on-Load ER Eastern Railway ESP Engineering Scale Plan FIR First Information Report FOB Foot Over Bridge GAD General Arrangement Drawing GCC General Conditions of Contract GFR General Financial Rules GKP Gorakhpur GM General Manager GMC Kanpur Goods......

1 Report No.5 of 2021 (Railways) Zonal Railways wise Route Kilometers (RKMs) as on 31 March 2019 were as under: Each Zonal Railway is headed by a General Manager who is assisted by Principal Heads of Departments. These include Operating, Commercial, Engineering, Electrical, Mechanical, Stores,......

Para 3.1 Price Variation in Works Contracts in Indian Railwa ys Pri ce Variation Clause (PVC ) was incorporated in General Conditions of Contrac t(GCC) to sa feguard against change in prices o f labour, material, fuel and other components. M inistr y of Railwa ys issued various in struc tions......

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

Annexure 141 147 Report No.5 of 2021 (Railways) Annexures Anneure 1.1 (Reference Para 1.8 ) Year-wise Pendency position of Action Taken Notes (ATNs) – (As on 30 September 2020) Sl.No Report year Total number of Paras in the Report (s) No. of...