Audit Reports

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......

Annual Act\bon Plan Bureau of Pol\bce Research and Development (BPR&D) n orms General F\bnanc\bal Rules (GFR) Orders and C\brculars of MHA/Delh\b Pol\bce and CVC. Any other rules and regulat\bons appl\bcable to Delh\b Pol\bce 1.4. Aud\bt Scope and Methodology The Performance Aud\bt commenced......

2019) \bn CCU\f only f\bve had techn\bcal 52 qual\bf\bcat\bons\f 15 members had rece\bved some tra\bn \bng \bn the f\beld of cyber-cr\bme and 35 had general prof\bc\bency \bn computers. Th\bs \bnd\bcates that the CCU \bs \bll equ\bpped \bn terms of qual\bf\bcat \bon and tra\bn\bng to funct\bon......

\a \a 58 In December 2017\f 25986 General D\bary entr\bes were reported blank. In case of Un\bdent\bf\bed dead body\f cond\bt\bon of dead body\f \bnjury marks etc . were populated w\bth junk data Report \bo. 15 o\f 2020 66 Bes\bdes\f SPMU was appo\bnted (November 2012) for a p er\bod of......

Report \bo. 11 of \f0\f0 (Direct Taxes) iii Highlights The C\bmptr\bller and Audit\br General \b\f India c\bnducts the audit \b\f receipts \b\f the Uni\bn G\bvernment under secti\bn 16 \b\f the C\bmptr \bller and Audit\br General \b\f......

and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides t hat the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......

Attorney General of 06 May 2013 and later testimony to it, the Committee concluded that the Constitution leaves no doubt about the manner of authorization o f expenditure or withdrawal of moneys from and out of the CFI and he nce the Department of Revenue has no option other than seeking ex......

Though the ITD furnished the reply in 1,851 cases 82, the reply was not specific to root cause of the deficiency in system and was only general in nature. One of the major reasons furnished by ITD was that the interest was wrongly calculated due to system error. However, during the course of the......

Grievance Redress and Mo nitoring System CSO Central Statistical Office CT Corporation Tax CVC Central Vigilance Commission DGIT (Systems) Director General of Income Tax (Syst ems) DOR Department of Revenue DSIR Department of Scientific and Industrial Resear ch DT Direct Taxes FIR First......

Grievance Redress and Mo nitoring System CSO Central Statistical Office CT Corporation Tax CVC Central Vigilance Commission DGIT (Systems) Director General of Income Tax (Syst ems) DOR Department of Revenue DSIR Department of Scientific and Industrial Resear ch DT Direct Taxes FIR First......

However, a s per Rule 230(8) of General Financial Rules, 2017, all interests or other earni ngs against Grants in aid or advances (other than reimbursement) released to any Grantee institution should be mandatorily remitted to the Consolidated Fund of India immediat ely after finalisation of the......

Audits are conducted on behalf of the Comptroller a nd Auditor General (CAG) as per the approved Auditing Standards. These standards prescr ibe the norms which the auditors are expected to follow in conduct of audit and require reporting on individual cases of non- compliance as well as on......

iii 1. This report of the Comptroller and Auditor General of India for the year ended March 2019 has been prepared for submission to the President under Article 151 of the Constitution of India. 2.......

records of Economic and Service Minist ries/ Departments and their Central Autonomous Bodies conducted by the officers of the Comptroller and Auditor General of India as per the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (Act). 2. The......

Report No. 10 of 2020 47 CHAPTER V: MINISTRY OF PETROLEUM AND NATURAL GAS Directorate General of Hydrocarbons 5.1 Failure to recover cost of Unfinished Minimum Work Programme from various contractors in relinquished NELP blocks The......

(Shubha Kumar) New Delhi Deputy Comptroller and Auditor General Dated: (Commercial) and Chairperson, Audit Board Countersigned New Delhi (Rajiv Mehrishi) Dated: Com ptroller and Auditor General of......

Functioning of Credit Guarantee Fund Trust for Micro and Small Enterprises 13 CONTENTS ii Chapter V MINISTRY OF PETROLEUM AND NATURAL GAS Directorate General of Hydrocarbons 5.1 Failure to recover cost of Unfinished Minimum Work Programme from various contractors in relinquished NELP block s 47......

2012 and February 2014 at six locations 1 across the country with the condition that the Ins titute should adhere to all the relevant provisions of General Financial Rules (GFR ) and any other instructions/ guidelines issued by Government from time to time. The Ministry also approved the......

The same was also highlighted by Comp troller and Auditor General of India in its Audit Report No. 4 of 2002 (Civil). The issu e of unsatisfactory performance of DCIL and the proposal for open tender was placed (D ecember 2003) before BoT. However, no decision was taken in this regard. Insp ite......

Further, Rule 21 of the General Financial R ules of 2017 enjoins every officer incurring or authorising expenditure from public mo neys to be guided by high standards of financial propriety, financial order a nd strict economy duly complying with the relevant financial rules and regulations.......