Audit Reports

State’s Gross Domestic Product (GSDP) in 2018-19 at current prices was ` 34,389 crore. General data relating to the State as well as interstate financial data of the North Eastern Region States is given in Appendix 1.1 (Part-D). 1.2 GSDP Concept and Trend Analysis Gross State Domestic......

If such instances occu r on a regular basis, it is the responsibility of the State Government to discuss w ith the Accountant General (A&E) and obtain approval to open appropriate Minor Heads. I ndiscriminate booking of receipts and expenditure under Minor Head 800 affects transparen cy and......

Control State Finances Audit Report for the year ended 31 March 2019 40 Heads, Sub-Heads and Detailed Heads of accounts pre scribed by the Controller General of Accounts. The outlays on the various activities of Government are met from the Consolidated Fund which is made up of (a)......

www.cag.gov.in State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 GOVERNMENT OF MEGHALAYA Report No. 1 of......

( in crore) Receipts Disbursements 2016-17 2017-18 2018-19 2016-17 2017-18 2018-19 Section A Revenue Account 3 Tax Revenue 22,852 27,914 30,318 General Services 16,715 20,261 24,053 Non-Tax Revenue 8,043 8,398 14,276 Social Services 27,600 29,557 36,427 Share of Union Taxes/ Duties 28,322......

423 of Odisha Treasury Code (OTC) V olume-I, Permission for opening of PD Accounts shall not be granted except after consultation with the Accountant General. Note below Rule 141 read with sub-rule (3) of Odisha Budget Manual (OBM) provides that money should not be withdrawn from the Treasury......

(Paragraph 1.4.2.2) Adequacy of public expenditure Total E xpenditure relative to GSDP in Odisha was better than the General Category States. Odisha fared favourably in its focus on Development Expenditure, Social Services Expenditure, Economic Services Expenditure, Capital Expenditure and......

State Finances Audit Report for the year ended March 2019 39 The Comptroller and Auditor General of India performs the audit of a ppropriations to ascertain whether the expenditure actually incurred under various gra nts underlying the......

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

(Paragraph 2.1.6.6) Audit Report on General and Social Sectors for the year ended 31 March 2018 6  Authorised water connections were provided only in 5.30 lakh households (56.32 per cent) out of 9.41 lakh households. (Paragraph 2.1.6.9)  During the period 2013-18 4,481 water samples (phys......

These have been presented in the succeeding paragraphs. Audit Paragraphs GENERAL SECTOR Law and Legislative Affairs (Election) Department 3.1 Irregular procurement and extra expenditure Failure on the part of Chief Electoral Officer, Mad hya Pradesh to ensure procurement of Voting......

1 Chapter-I INTRODUCTION 1.1 About this Report This Report contains the results of Performance and Compliance Audit of various Departments under General and Social Sector s of the Government of Madhya Pradesh conducted during 2017-18 in complian ce with the CAG’s audit mandate under Article......

and Housing Department Performance Audit on Water Supply Management in Bhopal and Indore Municipal Corporations 2.1 5 Chapter III Compliance Audit GENERAL SECTOR Law and Legislative Affairs (Election) Department Irregular procurement and extra expenditure 3.1 37 Revenue Department Irregular......

Overview vii Overview This Report of the Comptroller and Auditor General of India on General and Social Sectors, Government of Madhya Pradesh for th e year ended 31 March 2018 includes one Performance Audit and 12......

The Report contains significant results of the perf ormance audit and compliance audit of the departments of the Governme nt of Madhya Pradesh under General and Social Sectors including departme nts of Law & Legislative Affairs (Election), Public Health & Family Welfare, Revenue, Tribal Affairs &......

& Maintenance 28 PAC Poly Aluminium Chloride 29 PWD Public Works Department 30 SCADA Supervisory Control and Data Acquisition Audit Report on General and Social Sectors for the year ended 31 March 2018 112 Sl. No. Abbreviations Full form 31 SDGs Sustainable Development Goals 32 SE......

for specific purpose grants by the departmental officer s from the grantees and after verification, these should be forwarded to the Acco untant General (Accounts and Entitlement), Himachal Pradesh within one year from the date of their sanction unless specified otherwise. However, of the......

Non Plan Plan Total Section-A: Revenue Revenue receipts 23,440 26,264 Revenue expenditure 22,303 20,824 4,520 25,344 Tax revenue 6,696 (29) 7,039(27) General Services 8,788 9,644 84 9,728 Non-tax revenue 1,837 (8) 1,717(6) Social Services 7,980 7,201 2,409 9,610 Share of Union Taxes/Duties 3,611......

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

Title Paragraph (s) Page (s) Appendix-1 State Profile A: General Data 1.1 53 B: Financial Data 1.1 53 Appendix-1.1 Part-A: Structure and Form of Government Accounts - 54 Part-B: Layout of Finance Accounts - 55 Appendix-1.2 Part-A: Methodology adopted for the Assessment of Fiscal Position -......

v PPRR EEFFAA CC EE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to t he Governor of Himachal Pradesh under Article 151 of the......

Himachal Pradesh Land Revenue/Himachal Pradesh Leas e Rules Audit Report for the year 2016-17 on Revenue Sector 90 | P a g e HPGST Himachal Pradesh General Sales Tax HPVAT Himachal Pradesh Value Added Tax HPVAT-IT Himachal Pradesh Value Added Tax-Information Techno logy HPID Himachal Pradesh......

Shimla (KULWANT SINGH) The Accountant General (Audit) Himachal Pradesh Countersigned New Delhi (RAJIV MEHRISHI) The Comptroller and Auditor General of India 2 DFOs Chopal: 13 lots: `18.89 lakh, Dalhousie: five lots: `10.55 lakh, Karsog: three lots: ` 25.78 lakh, Rajgarh: nine lots: `0.55 lakh,......

TABLE OF CONTENTS DESCRIPTION Reference to Paragraph Page Preface v Overview vii-x CHAPTER-I: GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department......

levy of VAT/CST, State excise, stamp duty and registration fee, passenger and goods tax and royalty with revenue implication of `269.46 crore. General The total revenue receipts of the Government for the year 2016-17 was ` 26,264.34 crore as compared to `23,440.48 crore during the previous......

2014-15 fixed total CL quota of 2,00,80,700 PLs each year out of which 18 per cent quota was earmarked in favour of two plants of Him achal Pradesh General Industries Corporation (HPGIC) Ltd. plants at Mehatpur and Parwanoo . The Excise Policy mandates that if the minimum q uantity fixed by the......

The Inspector General of Registration (IGR) is the Head of the Revenue Department who is assisted by Deputy Commissioners (Collectors ) and Sub-Registrars (SRs) respectively. He is empowered with the task of sup erintendence and administration of registration work. For levy and collection of......

Act and duly author ised by the State Government by notification shall be duly registered by the AET C or ETO in-charge of the District under the HP General Sales Tax Act, 1968, and HP Value Added Tax Act, 2005 in the concerned District office. The au thorised person shall collect AGT and deposit......

and Bridges 14.52 28 1055-Road Transport 0.64 29 1425-Other scientific Research 0.01 30 1452-Tourism 0.76 31 1456-Civil Supplies 4.22 32 1475-Other General Economic Services 5.53 Total 552.34 Audit Report for the year 2016-17 on Revenue Sector 84 | P a g e Annexure-II Reference......

In addition to the above, Audit also observed that as per UDWQMP, quantity of samples for general analysis should be two litres in non-acidified container and for bacteriological analysis, the quantity should be 250 ml. in sterilized bottles. GJTI informed that as normal practice, the......

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 Performance Audit of selected programmes and activities and Compliance Audit of various......

Total 1 Education -- -- 01 -- -- 01 01 01 01 05 2 Fisheries -- -- 01 -- -- -- -- -- -- 01 3 Forest and Environment -- 01 -- 01 -- -- -- -- -- 02 4 General Administration -- -- -- -- -- -- -- -- 01 01 5 Health and Family Welfare -- 01 01 -- 01 01 01 01 01 07 6 Home -- -- -- -- 01 -- 01 -- 01 03......

This Report contains three Chapters. This Report relates to audit of the Social and General Sectors of the Government departments conducted under the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts,......

2009-10 2014-15 2015-16 2016-17 2017-18 2018-19 CAGR during 2009-19 Revenue expenditure 48,638 86,652 95,779 1,03,895 1,18,060 1,32,790 11.81 General services 16,934 30,003 32,876 35,804 41,402 47,564 12.16 Social services 19,605 36,714 42,120 44,926 49,039 53,285 11.75 Economic services......

3.1 Delay in furnishing utilisation certificates The Gujarat Financial Rules, 1971 1 read with General Financial Rules 2 provide that for the grants released for specific purposes, utilisation certificates (UCs) should be submitted within 12 months of the closure of the financial year by......

2.1.2 Audit of Appropriation Accounts 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......

The Education Department held the highest number of personal deposit accounts (145), followed by General Administration Department (74) and Agriculture, Farmer’s Welfare and Co-operation Department (53). As of 31 March 2019, there were 280 personal ledger accounts pertaining to Panchayats......

Education -- -- 01 -- -- 01 01 01 01 05 2. Fisheries -- -- 01 -- -- -- -- -- -- 01 3. Forest and Envir onment -- 01 -- 01 -- -- -- -- -- 02 4. General Administration -- -- -- -- -- 01 01 5. Health and Family Welfare -- 01 01 -- 01 01 01 01 01 07 6. Home -- -- -- -- 01 -- 01 -- 01 03 7. Labour......

1 CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) r elates to matters arising from C ompliance Audit of various Departments under General and Social Sectors of the Government......

This Report contains two Chapters. This Report relates to audit of the Social and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts ,......

This Report contains two Chapters. This Report relates to audit of the Social and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts ,......

It was also specified that the t hen existing provisions of defined benefit pension and General Provident Fund (GPF) would not be available to the new recruits in Central Government service. State Government and its Autonomous Bodies also adopted NPS architec ture on different occasions for......

i Preface This report of the Comptroller and Auditor General of India has been prepared for submission to the President of India under Arti cle 151 of the Constitution of India for being laid before......

CA Controller of Accounts CAB Central Autonomous Body CCA Chief Controller of Accounts CDDO Cheque Drawing and Disbursing Officer CGA Controller General of Accounts CPAO Central Pension Accounting Office CRA Central Record Keeping Agency DA Dearness Allowance DB Defined Benefit DC Defined......

It was also sp ecified that the then existing provisions of defined benefit pension and General Provident Fund (GPF) was not to be available to the new recru its in Central Government service.  Individuals could normally exit at or after 60 year s for Tier-I of the pension system and at exit,......

of PFRDA;  Office Memoranda (OM), relevant to NPS issued by Do E, DFS, DEA, Department of Pension and Pensioners’ Welfare (DoPP W), Controller General of Accounts (CGA) and Central Pension Accou nting Office 7 (CPAO); and  Notifications and OMs issued by State Governments. 7 CPAO is a......

Central Civil Services (Pension) Rules, Central Civil Services (Commutation of Pension) Rules, Central Ci vil Services (Extraordinary Pension) Rules, General Provident Fund Rules and Contributor y Provident Funds Rules Report No. 13 of 2020 Page 11 of 69  The Committee formed (October 2016) for......