Audit Reports

1 Introduction Functioning of State Public Sector Undertakings General 1. The State Public Sector Undertakings (SPSUs) consist of State Government Companies and Statutory Corporations. SPSUs are engaged in......

(including Companies deemed to be Government Companies as per the provisions of the Companies Act) are audited by the Comptroller and Auditor General of India (C&AG) under the provisions of Section 619 of the Companies Act, 1956 and Section 139 and 143 of the Companies Act, 2013. Reports......

One SPSU 6 came under the purview of the Comptroller and Auditor General of India (C&AG) under Section 139(5) of the Companies Act, 2013. The details of SPSUs of Government of Gujarat (GoG) as on 31 March 2019 are given in Table 3.1 below. Table 3.1: Total number of SPSUs as on 31 March 2019......

i Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xiii Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountabilit y framework 3-4 2-3 Submission of financial statements by SPSUs 5-6 3-4 Stake of Government of Gujarat 7 4 Investment......

The financial statements of Government Companies are audited by Statutory Auditors who are appointed by the Comptroller and Auditor General of India (C&AG) as per the provisions of Section 139(5) or (7) of the Act. These financial statements are subject to supplementary audit by C&AG within 60......

The above issue was taken up by the Principal Accountant General (Audit) II Gujarat, regularly, the latest being in July 2020 with the SPSUs/ Departments to reconcile the differences. We, therefore, recommend that the State Government and the SPSUs should reconcile the differences in a time bound......

The disposal of scrap is necessary for the Corporation to unblock funds and space. Though the Corporation has issued general standing order (GSO 980), it has not prescribed any time limit within which the various scrap proposal has to be processed and disposed. This shows that the Corporation has......

77 CHAPTER-III GENERAL 3.1 Trend of revenue receipts 3.1.1 The tax and non-tax revenue raised by the Government of Gujarat during the year 2018-19, the share of......

1 CHAPTER I INTRODUCTION 1.1 About this Report Part I of this Report of the Comptroller and Auditor General of India (C&AG) presents matters arising from compliance audit of the departments of the Government of Gujarat in the Economic Sector.......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted by the Sub-Registrar (SR) offices (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collector offices (Stamp......

2.1.4.7 Lack of Fire safety norms and Disabled friendly buildings Gujarat Comprehensive General Development Control Regulation, 2017 (GDCR) was notified (October 2017) by the GoG which is applicable to all the buildings situated in the state. GDCR stipulates that owner/ occupant of......

and of the Receipts and Expenditure of major Revenue earning Departments under Revenue Sector under the provisions of the Comptroller and Auditor General of India’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts, 2007 issued thereunder by the......

About this Report 1.1 1 Audited Entity Profile 1.2 1-2 Authority for Audit 1.3 3 Organisational structure of the Office of the Principal Accountant General (Audit-II), Gujarat 1.4 3 Planning and conduct of Audit 1.5 3-4 Significant audit observations 1.6 4-8 Response of the Government to Audit......

The significant audit findings are discussed below. The Principal Accountant General (Audit–II), Gujarat conducts audit of the expenditure incurred by nineDepartments under the Economic Services Sector in the State. It includes audit at the Secretariat level, the field offices, 59 autonomous......

Lack of validation of mandatory key fields in the GSTN system compounded by the general ignorance of the applicants, resulted in incomplete applications for registrations being uploaded. Further, absence of due verification by proper officer within time frame prescribed in the Act/ Rules......

Chapter – VII: Other Tax and Non-tax Receipts 175 7.2.9 General controls (i) IT Security Policy not updated MoRTH, in March 2013, had issued a security policy/guideline prepared by NIC for circulation to the State Departments and Regional Transport Offices/District Transport Offices......

69 Appendix-1 (Reference; Paragraph 1.1; Page 1) State Profile A. General Data* B. Financial Data: CAGR Particulars Figures (in per cent) CAGR 2009-10 to 2017-18 2013-14 to 2017-18 2017-18 to 2018-19 For......

1.1.1 Summary of Current Year’s Fiscal Transactions Government finances generally comprise the followin g: Chapter-1: Finances of the State Government 3 Chart-1.2: Structure of Government Accounts Source: Based on Budget Manual. Table -1.2 presents a summary of the State Government’s......

(UCs) should be obtained by the depart mental officers from the grantees and, after verification, these should be forwarded to th e Accountant General (Accounts and Entitlement) within 12 months from the date of thei r sanction unless specified otherwise. A total number of 119 UCs amounting......

officers did not submit 25 Utilisa tion Certificates, in respect of grants of ` 37.66 crore given for specific purposes, to the Ac countant General (Accounts & Entitlement), Uttarakhand till March 20 19. In the absence of these certificates, it could not be ascertained whether t he......

of Power Sector PSUs 1.20 Eight power sector companies forwarded 12 audited acc ounts for the years 2016 -17 and 2017 -18 to the Principal Accountant General during 1 October 2017 to 30 September 2018. All 12 accounts were selected for supplementary audit. The Audit Reports of Statutory Auditors......

( Non -Power Sector) 3.25 Twenty nine working companies forwarded 37 audited accounts for the years 2013 -14 to 2017 -18 to the Principal Accountant General during the period from 01 October 2017 to 30 September 2018. Of these, 18 accounts were selected for supplementary audit. The Audit Reports......

1 Functioning of State Public Sector Undertakings (Power Sector and Non -Power Sector) General 1. State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PS Us are established to......

for submission to the Government of Odisha for laying before the State Legislature under provisions of Section 19A of the Comptroller and Auditor General ’s (Duties , P owers and Conditions of Service ) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government Companie......

114 Glossary of Abbreviations Sl. No. Abbreviation Description 1. AC Audit Committee 2. AGM Annual General Meeting 3. ARR Aggregate Revenue Requirement 4. ASPO Assistant See d Production Officers 5. ATNs Action Taken Notes 6. BIS Bureau of Indian......

The financial statements of Government Compa nies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These financial statements are also subject to supplementary audit by the CAG. As on 31 March 2018, Odisha had 82 State Public Sector......

Bhubaneswar The 03 July 2020 (BIBHUDUTTA BASANTIA ) Accountant General (Audit -II), Odisha Countersigned New Delhi The 15 July 2020 (RAJIV MEHRISHI) Comptroller and Auditor General of......

to Paragraph(s) Page(s) Preface v-vi Overview vii -xiii PART -A PUBLIC SECTOR UNDERTAKINGS INTRODUCTION FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS General 1 and 2 1-2 Accountability framework 3 and 4 2-3 Submission of accounts by PSUs 5 and 6 3 Investment by Government of Odisha in State Public......

Departments for necessary follow up action and intimate the action taken thereon to Odisha Legislative Assembly with a copy to Principal Accountant General . The Action taken thereon is however, yet to be received. The present Pe rformance Audit covered the activities relating to the OSSC,......

All the Registration offices and the Inspector General of Registration (IGR) are linked to the e -registration database through Odisha State Wide Area Network (OSWAN) & Virtual Private Network (VPN). All the Registration offices login a s clients to the central server for retrieval and updating......

iv This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Odisha under Article 151 of the Constitution......

Bhubaneswar (BIBHUDUTTA BASANTIA ) The: Accountant General (E & RSA) Odisha Countersigned New Delhi (RA JIV MEHRISHI) The: Comptroller and Auditor General of......

GSTIN Goods & Service s Tax Identification Number GSTN Goods & Services Tax Network GTO Gross Turnover 68 I IAW Internal Audit Wing IGR Inspector General of Registration IGST Integrated Goods & Services Tax IM FL Indian Made Foreign Liquor IR Inspection Report IS Indian Stamp ITC Input Tax......

i TABLE OF CONTENTS Paragraph Particulars Page Preface iv Overview v CHAPTER I GENERAL 1.1 Trend of Revenue Receipts 1 1.1.1 Tax Revenue 2 1.1.2 Non -tax Revenue 3 1.2 Analysis of Arrears of Revenue 3 1.3 Arrears in Assessments......

v OVERVIEW I General This Report contains 22 paragraphs including one detailed Compliance Audit on Regulation of Mohua Flower Utilisation and Production of Out......

Principal Accountant General (Economic and Revenue Sector Audit) has written to Commissioner of CT & GST, Odisha to provide access to GST d ata (April 2018 and June 2018). However, access to data is yet to be provided. A stand was taken by the State that a clarification had been sought from GST......

2018-19 Section A: Revenue Revenue Receipts 1,46,999.65 1,64,978.66 Revenue Expenditure 1,42,482.33 1,64,299.86 Tax revenue 87,130.38 96,829.71* General Services 34,484.44 42,655.05 Non-tax revenue 6,476.53 6,772.87 Social Services 58,652.35 67,934.35 Share of Union taxes/duties 31,751.96......

by the Finance Department (December 2017) to the Secretaries of Administrative Departments to furnish the required information to the Accountant General directly. However, there was no improvement in compliance. The Finance Departme nt replied (March 2020) that the departments would be......

for 20 years from the date of their maturity and after which the balances are transferred to Revenue by credit to the head ‘0075-Miscellaneous General Services-Other Receipts’. Chapter II Financial Management and Budgetary Control 71 Repayments of these amounts subsequently claimed are to......

No. Abbreviation Full Form 1 AC Bill Abstract Contingent Bill 2 PAG (A&E) Principal Accountant General (Accounts and Entitlement) 3 AIBP Accelerated Irrigation Benefit Programme 4 BMRCL Bangalore Metro Rail Corporation Limited 5 BPL Below Poverty Line 6 C&AG Comptroller and Auditor General 7 CAGR......

114 1.10 Detailed Loan Accounts maintained by Principal Accountant General (A&E) 115 1.11 Summarised Financial position of Government of Karnataka as on 31 March 2019 116 1.12 Components of fiscal deficit and its financing pattern 117 2.1 Cases of incurring expenditure which are not covered by......

114 1.10 Detailed Loan Accounts maintained by Principal Accountant General (A&E) 115 1.11 Summarised Financial position of Government of Karnataka as on 31 March 2019 116 1.12 Components of fiscal deficit and its financing pattern 117 2.1 Cases of incurring expenditure which are not covered by......

Mayor and Deputy Mayor/President and Vice -President were reserved and rotated among different categories such as SC, ST, Backward Class, Women and General. Hence, a period of one year for a Mayor would be too little for carrying out effecti ve reforms and there exists the possibility of change......

Table 6.1: Broad framework of functions carried out by ULBs Sl. No. Wing/sections Functions 1. Administration General administration, including meetings of council and committees 2. Revenue Assessment and collection of various taxes, rent, advertisements and other property related activities 3.......

Capacit y building exercise was also deficient. Bengaluru (E. P. Nivedita) The Principal Accountant General (Audit - I) Karnataka Countersigned New Delhi (Rajiv Mehrishi) The Comptroller and Auditor General of India 04.08.2020......

Development Authority BMTC Bangalore Metropolitan Tra nsport Corporation BWSSB Bengaluru Water Supply and Sewerage Board C&AG Comptroller and Auditor General of India C&R Rules Cadre and Recruitment Rules CAA Constitutional Amendment Act CC City Corporation CFC Central Finance Commission CMC City......

Report of the Comptroller and Auditor General of India Performance audit of Implementation of 74 th Constitutional Amendment Act Government of Karnataka Report No.2 of the year......

Report of the Comptroller and Auditor General of India Performance audit of Implementation of 74 th Constitutional Amendment Act Government of Karnataka Report No.2 of the year 2020 i T......