Audit Reports

1 CHAPTER I INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audit of Government Department s and Autonomous Bodies. Compliance Audit refers......

No . Department 2014 -15 2015 -16 2016 -17 2017 -18 Total 1. Higher Education - 1 2 - 3 2. General Administration - 2 - - 2 3. Local Self -Government 1 - 1 - 2 4. Labour - - 1 - 1 5. General Education - - - 1 1 6. Cooperation - - - 1 1 7. Consumer Affairs - - - 1 1 8. Housing - - - 1 1 9. Home -......

1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Principal Accountant General ( Audit - I) 1.4 3 Planning and conduct of audit 1.5 3 Organisation, devolution, finances and accountability framework of Local Self......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 9 is prepared for submission to the Governor of Kerala under Article 151 of the Constitution for......

vii O VERVIEW This Report of the Comptroller and Auditor General of India includes 10 Compliance Audit paragraphs including instances of misappropriation/ fraud, lapses in internal control, loss of......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year e nded 31 March 2019 has been prepared for submission to the Governor of Bihar under Article 151 of the Constitution......

The above inte rpretation was upheld (August 2015) by the Advocate General on a reference made by the Public Accounts Committee, Bihar. and O.M. No. L-11011/47/2011-1A.II(M), dated 24.06.2013 issued by Ministry of Environment and Forest, Government of India, environmental clearance is required......

form AA Assessing Authority ACST Assistant Commissioner of State Taxes ACE Assistant Commissioner of Excise A&E Accounts & Entitlement AG Accountant General AIG Assistant Inspector General ATNs Action Taken Notes BE Budget Estimates BMMC Rules Bihar Minor Mineral Concession Rules BMVT Act Bihar......

g Chapter-1: General CHAPTER 2 COMMERCIAL TAXES h Audit Report (Revenue Sector) for the year ended 31 March 2019 CHAPTER-2: COMMERCIAL TAXES 2.1 Tax......

TABLE OF CONTENTS Paragraph Page Preface iii Overview v Chapter - 1: General Trend of receipts 1.1 1 Analysis of arrears of revenue 1.2 6 Follow up on Audit Reports – summarised position 1.3 8 Response of the......

year ended 31 March 2019 OVERVIEW This Report contains 12 paragraphs and one Detailed Compliance Audit on levy of the Report is summarised below: 1. General The total receipts of the Government of Bihar for the year 2018-19 amounted to 1,31,793.45 crore, of which revenue raised by the State......

i Chapter-1: General CHAPTER 3 REVENUE AND LAND REFORMS j Audit Report (Revenue Sector) for the year ended 31 March 2019 CHAPTER-3: REVENUE AND LAND REFORMS 3.1......

-11 Overview Overview Page 1 Chapter I - Overview About this Report This Report of the Comptroller and Auditor General of India (CAG) c ontains matters arising from audit of accounts and transactions of various Department s of Government of Andhra Pradesh,......

182 CAGR = {(Value of 2018-19/Value of 2014 -15) 1/4 years -1}*100 183 CAGR of GSDP = 1/4 -1}*100 184 CAGR of Turnover = , ,208.18 ) 1/4 -1}*100 General, Secto Page 74 Investment in PSUs (Non-Power Sector) The State PSUs function as instruments of the State Government to provide certain......

an entity or a group of entities) complies in all material respects with the applicab le laws, rules, regulations, established codes, etc ., and the general principles governing sound public f inancial management and the conduct of public officials. Compliance Audit of the Departments of......

Page vii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Andhra Pr adesh for being laid before the......

93 PSUs in AP (including 90 Government C ompanies and three Statutory Corporations 156 ) under the audit jurisdiction of the Comptroller and Auditor General of India (CAG). Of these, 73 were working PSUs and 20 were inactive157 . None of the PSUs was listed on the stock exchange(s). The status of......

Page i Subject Reference to Paragraph Page Preface vii Overview About this Report 1.1 1 Profile of General, Social and Economic Sectors 1.2 1 Office of Principal Accountant General (Audit) 1.3 2 Authority for Audit 1.4 3 Planning, conduct of audit......

Authority APLMA Andhra Pradesh Land Management Authority BG Bank Guarantee BR Brahmananda Reddy CA Collecting Agents CAG Comptroller and Auditor General CEO Chief Executive Officer CPWD Central Public Works Department CSR Corporate Social Responsibility CTD Commercial Tax Department DCTO......

Comments on Accounts of Power Sector PSUs Four Power Sector PSUs forwarded six 180 audited annual accounts to the Principal Accountant General during 1 October 2018 to 30 September 2019, of which, five w ere selected for supplementary audit. The Audit Reports of Statutory A uditors and......

Audit has been conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Report contains one Performance Audit on “Functioning of Prohibition and Excise Department ” and 18 compliance audit paragraphs with a tax effect of ₹89.77 crore.......

Energy Taxes and duties on Electricity 47 106 749 5. Endowments -- 72 841 47 Total 5,439 22 ,809 5,042 Source: Records of Office of Accountant General (Audit), Andhra Pradesh Appendix 1.2 (Reference to paragraph 1.9.7, Page 12) Status of Audit recommendations relating to Reports tabled in 2011-......

Page iii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the......

Their reply has not been received (December 2020) . ( CHANDA M. PANDIT) Hyderabad Accountant General (Audit) The Andhra Pradesh Countersigned New Delhi (GIRISH CHANDRA MURMU) The Comptroller and Auditor General of India 19 MAR 2021 22 MAR......

Audit has been conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The Report contains one Performance Audit on “Functioning of Prohibition and Excise Department ” and 18 compliance audit paragraphs with a tax effect of ₹89.77 crore.......

Energy Taxes and duties on Electricity 47 106 749 5. Endowments -- 72 841 47 Total 5,439 22 ,809 5,042 Source: Records of Office of Accountant General (Audit), Andhra Pradesh Appendix 1.2 (Reference to paragraph 1.9.7, Page 12) Status of Audit recommendations relating to Reports tabled in 2011-......

Their reply has not been received (December 2020) . ( CHANDA M. PANDIT) Hyderabad Accountant General (Audit) The Andhra Pradesh Countersigned New Delhi (GIRISH CHANDRA MURMU) The Comptroller and Auditor General of India 19 MAR 2021 22 MAR......

Appendices State Finances Audit Report for the year 2018-19 85 Appendix - 1.1 Part A A brief Profile of Tripura (Reference: Paragraph No. 1.1) A. General Data Sl. No. Particulars Figures 2001 census 2011 census 1. Area (in sq. kms) 10,491.69 2. Population 31,99,203 35 lakh (2008) $ 36,73,917......

prices was ` 1,25,639 (Advance) in 2018-19, which was lower than the all India average of ` 1,42,719 as well as the average of the SCS of ` 1,37,174. General and financial data relating to the State ar e given in Appendix-1.1 1.2 Basis and Approach to State Finances Audit Repo rt In terms of......

2.5 Impact of non-surrender of savings As per Rule 62 (1) of General Financial Rules, 2017 , the departments incurring expenditure are required to surrender the Grants/Ap propriations or portion thereof to the Finance Department as and when the savings are anti cipated before the close of the......

Nor were proper explanations provided to the Accountant General (A&E) for variat ions in expenditure vis-à-vis allocations. Departments were not cautioned against persistent s avings; nor were their budgets varied in accordance with their ability to absorb the allocat ions. (Chapter 2) ix 2.3......

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 GOVERNMENT OF TRIPURA Report No. 1 of......

III This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submission to the Governor of Meghalaya under Article 151 of the......

The Inspector General of Stamps is the administrative head of the Department . There are District Registrars/ Sub-registrars at the district level for levy and c ollection of stamp duty and registration fee. 6.2 Results of Audit Test check of the records of four units out of nine......

Glossary 89 Glossary Chapter I- General ACM Audit Committee Meeting ATN Action Taken Note BE Budget Estimate C&AG Comptroller and Auditor General GoI Government of India GoM......

OVERVIEW V The Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2019 (Government of Meghala ya) is brought out in six chapters. The Report contains a......

I Table of Contents Para Caption Reference Paragraph Page(s) Preface iii Overview v-ix Chapter I- General Trend of Revenue Receipts 1.1 1 Analysis of Arrears of Revenue 1.2 3 Arrears of VAT Assessments 1.3 4 Evasion of Tax Detected by Department......

Similar nature of the observations were brought to the notice of the Department in the Audit Report of the Comptroller and Auditor General (Revenue Sector) for the year ended 31 March 2016 under the Performance Audit of “Functioning of Transport Department”. The fact that these......

At the field level, there are 20 Divisions, each he aded by a Divisional Forest Officer (DFO). DFOs are responsible for general administrat ion, enforcement of the Forest Acts and Regulations, implementation of various sch emes and monitoring of forest activities. Range Officers (ROs) assist......

prices was C 1,25,639 (Advance) in 2018-19, which was lower than the all India average of C 1,42,719 as well as the average of the SCS of C 1,37,174. General and financial data relating to the State are given in Appendix-1.1 1.2 Basis and Approach to State Finances Audit Report In terms of Article......

Most of the Government activities are well defined in the List of Major and Minor Heads of Accounts of Union and States issued by the Controller General of Accounts. The Controlling Officers are to ensure that operation of omnibus Minor Head ‘800-Other Receipts/ Other Expenditure’ is......

2.5 Impact of non-surrender of savings As per Rule 62 (1) of General Financial Rules, 2017, the departments incurring expenditure are required to surrender the Grants/Appropriations or portion thereof to the Finance Department as and when the savings are anticipated before the close of the......

Nor were proper explanations provided to the Accountant General (A&E) for variations in expenditure vis-à-vis allocations. Departments were not cautioned against persistent savings; nor were their budgets varied in accordance with their ability to absorb the allocations. (Chapter 2) ix 2.3......

norm for 500 BDH Essential for 1000 BH (STNM) (pro rata) Availability at STNM Shortfall (-) Excess (+) a b c d = 2xc e f I Specialist Services 1. General Medicine 5 10 6 -4 2. Gynaecology & Obstetric 6 12 6 -6 3. Paediatrician 5 10 5 -5 4. Orthopaedics 2 4 3 -1 5. Surgeon 4 8 3 -5 6.......

 Vital specialists in departments of General Surgery and Radiology were not in position in both test-checked DHs. Hence cases req uiring services of a General Surgeon could not be managed in the two DHs and wer e referred to higher medical centres at Gangtok. Against requirement of two anae......

(Paragraph 4.4) Operation Theatre Services and Emergency Department Major surgery cases in General OTs of test checked DHs were not performed as no Surgeon and radiologist were available in the DHs f or handling such cases. Major surgeries, had to be referred to the tertiary care facility at......

5.3 Cleaning Services 5.3.1 Cleanliness in DHs There were separate wash-rooms for male and female patients in the wards. Generally, the washrooms had running water and were regularly cleaned. Cleanliness and proper upkeep was found wanting in the Paediatric ward of Gyalshing DH. The water......

iii PREFACE This Standalone Report of the Comptroller and Auditor General of India containing the results of Performance Audit of Select District Hospitals in Sikkim for the period 2014-19 has been prepared for......

The primary reasons for inadequacy of the health servic es are hilly and difficult terrain, insufficient budgetary outlay on health, shortage o f generalist and specialist doctors and other medi-care personnel and absence/ shortage of sophisticated diagnostic equipment, limited presence of......

(SUSHIL KUMAR) Gangtok The Principal Accountant General (Audit), Sikkim Countersigned (GIRISH CHANDRA MURMU) New Delhi Comptroller and Auditor General of India......

Report of the Comptroller and Auditor General of India for the year ended March 2019 Performance Audit of Select District Hospitals in Sikkim Government of Sikkim Report No. 1 of......