Audit Reports

Additionally audit also checked the remedial action taken by the State Government on the audit observations made by the Comptroller and Auditor General of India in the Union Report 2007-08. The details of coverage are indicated in the map below: 5 Audit Report for the year ended 31 March 2012.........

Government companies (as defined in Section 617 of Companies Act, 1956) are audited by Statutory Auditor, who is appointed by Comptroller and Auditor General of India (CAG) as per provisions of Section 619 (2) of the Companies Act, 1956. These accounts are also subject to supplementary audit.........

copies of the draft audit paragraphs and draft performance audits were sent to the Secretary of the Department concerned by the Accountant General (Audit) with a request to furnish replies within six weeks. Replies were not received from the Departments concerned in respect of three.........

CHAPTER - IV REVENUE SECTOR 4.1 General 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Nagaland during the year 2011-12, the State’s.........

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF NAGALAND Report No. 1 of 2013 http://www.saiindia.gov.in TABLE OF CONTENTS Reference.........

6.3 Outstanding Inspection Reports The Accountant General (Audit), Nagaland conducts periodical inspection of the Government departments to test-check the transactions and verify the maintenance of important accounts and other records as prescribed in the rules and procedures. These inspections.........

CHAPTER - V GENERAL SECTOR 5.1 Introduction This Chapter of the Audit report for the year ended 31 March 2012 deals with the findings on audit of the State.........

6. The Audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India..........

Revenue Non Plan Total Plan 4999.99 Revenue receipts1 5586.38 4187.84 Revenue expenditure2 4054.08 821.58 4875.66 227.32 Tax revenue 303.88 1843.17 General services 2295.97 22.30 2318.27 183.14 Non-tax revenue 232.95 1125.72 Social services 923.34 230.78 1154.12 689.46 Share of Union Taxes/.........

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless specified otherwise. However, of the 440 utilisation.........

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012 GOVERNMENT OF NAGALAND I I Reference to Paragraph Page Preface V Executive.........

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of.........

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

REPORT OF THE COMPTROLLER MD AUDITOR GENERAL OF INDIA PERFORMANCE AUDIT ON PUBLIC DISTRIBUTION SYSTEM IN NAGALAND for the Year embed 31 MARCH 2011 GOVERNMENT OF NAGALAND Table of.........

PREFACE 1. This Report of the Comptroller and Auditor General of India contains the results of performance audit on ‘Public Distribution System’ in Nagaland. The Report has been prepared for.........

Naresh) The Accountant General (Audit), Nagaland Countersigned New Delhi (Vinod Rai) The Comptroller and Auditor General of India 79.........

reports contain any findings inspite of many lacunae in scheme implementation pointed out in last two Audit Reports of the Comptroller and Auditor General of India and findings of instant audit 17 BPL-14; AAY-20 and Annapurna-4 cardholders. 26 Performance Audit on Public Distribution System.........

CHAPTER-IV REVENUE RECEIPTS 4.1 GENERAL 4.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Nagaland during the year 2010-11, the State’s.........

Flan documents; J* Manuals and codes of the Government of Nagaland; >? Schedule of Rates; Scheme Guidelines; Detailed Project Reports; > General Financial Rules/Central Treasury Rules; >-* Departmental Codes and Manuals, Policies, Rules and Regulations. 3.1.5 Audit coverage and.........

of the Urban Development Department, Government of Nagaland (GON) was taken up which was incorporated in the Report of the Comptroller and Auditor General of India (CAG) for the year ended 31 March 2009, inter-alia covering two components - Basic Services for Urban Poor (BSUP) in Kohima and.........

CHAPTER-H AUDIT OF TRANSACTIONS HOME (POLICE) DEPARTMENT 2.1 Fraudulent drawal of funds The Director General of Police, Nagaland, Kohima drew crore for procurement of 1750 Fire Extinguishers on the basis of fictitious bills._ The Government accorded.........

OVERVIEW This Report contains 15 audit paragraphs (including three general paragraphs) and two performance reviews - ‘Jawaharlal Nehru National Urban Renewal Mission Schemes in Nagaland’ and ‘Utilisation of.........

administrative departments and officials of the Government were informed of the arrears in finalisation of accounts every quarter by the Accountant General (AG). However, no remedial measure was taken. 5.17 In view of the above state of arrears, it is recommended that - the Government should.........

The audits have been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India..........

2010-11 Plan Total 3719.76 Revenue receipts1 4999.99 3252.44 Revenue expenditure2 3304.39 883.45 4187.84 180.51 Tax revenue 227.32 1583.98 General services 1835.73 7.44 1843.17 126.35 Non-tax revenue 183.14 773.60 Social services 810.66 315.06 1125.72 434.03 Share of Union Taxes/ 689.46.........

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless specified otherwise. However, of the 781 utilisation.........

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of.........

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

Revenue Non Plan Total Plan 3400.89 Revenue receipts 3719.76 2889.54 Revenue expenditure 2663.89 588.55 3252.44 156.02 Tax revenue 180.51 1348.84 General services 1573.64 10.34 1583.98 180.55 Non-tax revenue 126.35 696.76 Social services 571.37 202.23 773.60 421.84 Share of Union Taxes/ 434.03.........

(UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless specified otherwise. However, of the 1036 utilization.........

The Comptroller and Auditor General has been commenting upon the Government’s finances for over three years since the FRBM legislation and have published three Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances.........

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provision of.........

5. The Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. (v).........