Audit Reports

1 Deoghar, Dhanbad, Godda, Hazaribag, East Singhbhum , Koderma, Latehar and Ranchi. Audit Report on General, Social and Economic Sectors for the year ended 31 March 2018 66 Selected districts Selected SAPF battalions Selected Training Institutes Selected PSs and OPs Hazaribag 1 JAP-7 1. Jharkhand......

1 Adopted by Government of Jharkhand on 15 November 2000 2 Directorate General of Supplies & Disposal 3 The District Level Committee headed by Deputy Com missioner with Superintendent of Police and District Forest Officer as members appro ves the Work Plan for the district under ACA. 4......

CHAPTER-I INTRODUCTION 1.1 About this Report This report contains the results of Compliance Audi ts of various departments under General, Social and Economic Sectors of the G overnment of Jharkhand conducted during 2017-18 in compliance with the CAG ’s audit mandate. The......

The audit has been conducted in conformity with the Auditing Standards of the Comptroller and Auditor General of India. Audit samples have been drawn based on Probability Proportional to Size (PPS) met hod. The specific audit methodology adopted has been mentioned in the Perfo rmance Audit.......

Report of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 Government of Jharkhand Report No. 2 of the year......

9 ART, CULTURE, SPORTS & YOUTH AFFAIRS AND RURAL DEVE LOPMENT DEPARTMENTS Unfruitful expenditure on construction of stadium 3.1.4 61 Audit Report on General, Social and Economic Sectors for the year ended 31 March 2018 ii APPENDICES Appendix no. Description Reference to Paragraph Page 2.1.1......

audit has been conducted in conformity with the Auditing Standards and Regulations on Audit and Accounts, 2007 issued by t he Comptroller and Auditor General of......

Preface v PREFACE 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 Madhya Pradesh under Article 151 of the......

The Inspector General, Registration and Superintendent of Stamps, Madhya Pradesh (IGR) is the head of the Department. One Joint Inspector General, Registration (JIGR), one Deputy Inspector General Registration (DIGR), one Senior District Registrar (SDR), one District Registrar (DR) and one......

Officer DC Deputy Commissioner DDO Drawing and Disbursing Officer DEC Deputy Excise Commissioner DEO District Excise Officer DIGR Deputy Inspector General, Registration DMF District Mineral Foundation DMO District Mining Officer DO Diamond Officer DR District Register DTO District Transport......

However, no recovery was intimated (May 2019) by the Government. Bhopal The (BIJIT KUMAR MUKHERJEE) Accountant General (Economic & Revenue Sector Audit) Madhya Pradesh Countersigned New Delhi The (RAJIV MEHRISHI) Comptroller and Auditor General of......

TABLE OF CONTENTS Paragraph Particulars Page Preface v Overview vii CHAPTER 1 : GENERAL 1.1 Introduction 1 1.2 Trend of Revenue Receipts 1 1.3 Analysis of Arrears of Revenue 6 1.4 Pendency of refund cases 7 1.5 Response of the......

Some of the major findings are summarised below: 1 General The total receipts of the State Government amounted to 1,34,875.41 crore for 2017-18 against 1,23,306.79 crore for 2016-17. The State’s own revenue was 53,872.05 crore (39.94 per cent of total receipts); the share of receipts......

concerned; (iii) the Department should recover outstanding tax at the earliest from dealer concerned and inform the Finance Department and Accountant General; issue necessary direction/order so as to not have such occurrences in future. The Department intimated (April 2019) that appropriate action......

C. B. in TTO. The AA stated that action would be taken after verification. 27. 142 2017-18 CTO Cir-Balaghat M/s Rimjhim Gift & General Stores TIN-23916505061 Case No. 764645 (VAT) 2014-15 Jan 2017 Sep 2017 Oct 2017 21,73,384 13,63,935 8,09,449 13 1,05,228 Penalty 3,15,684 4,20,912 The AA......

The layout of the Report is as under: 1. Chapter I : General information about the audited entities. 2. Chapter II : Audit on “Execution of work through Turnkey Contr acts in Water Resources Department” and 10 Audit paragraphs . 1.2 Profile of audited entities Seventeen out of total 53......

However, Departments under General, Social and Reve nue Sectors are excluded and are covered in the Reports on the Gene ral, Social and Revenue Sectors. The instances mentioned in this Report are among th ose which came to notice in the course of test audit for the period 2017-18 as well as......

The Report is structured in two chapters. Chapter I provides general information ab out audited entities, audit coverage and responses of the Government to the Aud it Inspection Reports/Audit Reports. Chapter II of Report contain s findings of Audit on ‘Execution of work through Turnkey......

Therefore, the amount of ` 5997.15 crore has been excluded for calculation of net worth and capital employed. [4] Includes ` 79.22 crore general reserves. Annexures 101 Annexure-1.2 ( Referred to in Paragraph 1.8 ) Paid-up Capital and Loans outstanding as on 31 Marc h 2018 in respect of......

Day -to-day management of the Company is looked after by the MD, who is assis ted by Engineer-in-Chief, five Chief Engineers, six Deputy General Managers, six Assistant General Managers (AGMs) and six Managers at Headquarters as depicted in Annexure-4.1 . The Company has 13 Divisional Offices 1......

(including com panies deemed to be Government companies as per the provisions of the C ompanies Act) are audited by the Comptroller and Auditor General of I ndia (CAG) under the provisions of Section 143(6) of the Companies Act, 2013. The accounts certified by the Statutory Auditors......

Comments on Accounts of Power Sector Undertakings 1.20 Nine Power Sector Companies forwarded their 13 audi ted accounts to the Accountant General during the period from 01 Januar y 2018 to 31 December 2018. Of these, eight accounts were sel ected for supplementary audit. The Audit Reports of......

On payment of the compo unding charges, no proceedings were to be instituted against such cons umers. As per Rule 7 of Chapter 2 of General Financial Rul es 2017, all moneys received by or on behalf of Government either as du es of Government or for deposit, remittance or otherwise, shall be......

is not acceptable because as per Section 210/ 129 of the Companies Act, 1956/ 2013, it is duty of the Company to place the accounts in the Annual General Meeting of the shareholders within six mont hs of the close of the financial year. Further, the Company could have est imated the tax......

Comments on Accounts of State PSUs (other than Powe r Sector) 3.23 Thirty-three functional companies forwarded 41 audi ted accounts to the Accountant General during the period from 1 January 2018 to 31 December 2018. Of these, 39 accounts were selected for suppl ementary audit. The Audit Reports......

Table of Contents Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xv Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3-4 Investment by Government of Madhya Pradesh in State Public......

and 71 Govern ment Companies (including 16 non-functional Government Companies) under the audit jurisdiction of the Comptroller & Auditor General o f India. The PSUs covered in this report registered a turnover of ` 81,694.55 crore during 2017-18 as per their latest finalised accounts.......

comprehensive re-optimization study may be undert aken by an independent group (Internal technical audit team) to improve ec onomy and efficiency in general and reliability, resilience, IR TTCs and IS TS-STU TTCs in particular. 4. CTU/ PGCIL may ensure coordinated planning and exec ution of......

has been prepared in accordance with the Performance Audit Guidelines and Regulations on Audit and Accounts, 2 007 of the Comptroller and Auditor General of India. Audit wishes to acknowledge the co-operation receiv ed from PGCIL and Ministry of Power, Government of India at each stage of the......

comprehensive re-optimisation study may be undert aken by an independent group (Internal technical audit team) to improve ec onomy and efficiency in general and reliability, resilience, IR TTCs and IS TS-STU TTCs in particular. 4. CTU may ensure coordinated planning and execution o f inter-state......

The audit findings were included in the Audit Report No. 18 of 2014 of the Comptroller and Auditor General of India. The Report was tabled in Parliament in August 2014 and was selected for examination by the Committee o n Public Undertakings (COPU). COPU tabled its Report containing 13......

Various designs of standard type towers and standard foundations are developed by PGCIL generally in advance. Only in so me cases location specific foundations are designed based on the soil conditio ns/ other inputs received from site. The reply is to be viewed in light of the fact that......

km). As indicated in Appendix 1.1, the decadal growth of population is 13.27 per cent against 12.46 in the General Category States 1 (GCS) of the country. The density of population of Maharasht ra has also recorded an increase from 315 persons per square kilometre (sq.km.) (Cen sus 2001) to 365......

Accountant General (Accounts and Entitlement)-I, Mumbai, Accountant General (Accounts and Entitlemen t) - II, Nagpur and Pay and Accounts Office, Mumbai within 12 months from the d ates of their sanction unless specified otherwise. The pending amount of Utilisation Certificates has reduced......

53 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

The DMER replied (January 2020) that excess expendi ture was due to time and cost overrun and excess amount was generally me t from savings under the scheme/PLA funds etc. Reply is not tenable since details of the source of excess expenditure were not furnished and the revis ed administrative......

PART-A GENERAL AND SOCIAL SECTOR CHAPTER - I Page INTRODUCTION 1 to 7 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and......

3.1.20 Comments on Accounts of State Power Sector U ndertakings Eight power sector companies forwarded their nine audited accounts to the Accountant General during the period from 1 October 2018 to 30 September 2019. Of these, six accounts were sele cted for supplementary audit. The Audit Reports......

Comments on Accounts of State PSUs (other th an Power Sector) Thirty six working companies forwarded their 45 audited accounts to the Accountant General during the period 1 October 2018 to 30 September 2019. Of these, 23 accounts of 18 comp anies were selected for supplementary audit. The......

Page INTRODUCTION 59 to 63 INTRODUCTION Functioning of State Public Sector Undertakings 1. General State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs ar e established to......

2016-17 2017-18 2018-19 Total IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 General Sector 1 Finance Mumbai 6 12 1 1 0 0 2 5 2 2 4 20 2 3 17 43 Nagpur 0 0 0 0 4 12 0 0 0 0 0 0 0 0 4 12 Total 6 12 1 1 4 12 2 5 2 2 4 20 2 3 21......

About this Report 1.1 1 Audited Entity Profile 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Offices of the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur 1.4 2 Planning and Conduct of Audit 1.5 3 Significant Audit Observations 1.6......

CHAPTER - IV COMPLIANCE AUDIT PARAGRAPHS Page RELATING TO STATE POWER 83 to 92 SECTOR UNDERTAKINGS 4.1 Low Tension Billing 4.2 Short recovery of operation and maintenance cha rges CHAPTER-IV Compliance Audit Paragraph relating to State Power Sector...

Part B relates to audit of the Public Sector Undertakings of Government of Maharashtra conducted under the provisions of the Comptroller and Auditor General’s (Duties, P owers and Conditions of Service) Act, 1971 and Regulations on Audit and Acc ounts, 2007 issued thereunder by the Comptroller......

(S. K JAIPURIYAR) Mumbai, Principal Accountant General (Audit)-I, The Maharashtra, Mumbai Countersigned (RAJIV MEHRISHI) New Delhi, Comptroller and Auditor Genera l of India......

purpose grants by the departmental officer s from the grantees and after verification, these should be forwarded to the Prin cipal Accountant General (Accounts and Entitlements), Himachal Pradesh within the date s specified in the sanction. However, out of 5,758 UCs due in respect of......

2018-19 Disbursements 2017-18 2018-19 Section-A: Revenue Revenue receipts 27,367 30,950 Revenue expenditure 27,053 29,442 Tax revenue 7,108 7,573 General Services 11,009 11,438 Non-tax revenue 2,364 2,830 Social Services 10,337 11,482 Share of union Taxes/Duties 4,801 5,430 Economic Services......

Based on the procedure prescribed in Budget Manual and Appropriation Accounts 2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure ac tually incurred under various grants is within the authorisation given under the......

Title Paragraph (s) Page(s) Appendix-1 State Profile A: General Data 1.1 71 B: Financial Data 1.1 71 Appendix-1.1 Part-A: Structure and Form of Government Accounts - 72 Part-B: Layout of Finance Accounts - 73 Appendix-1.2 Part-A: Methodology adopted for the Assessment of Fiscal Position - 75......

       ECONOMIC SECTOR 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 schemes and activities and compliance audit of Government......

vii P r e f a c e This report of the Comptroller and Auditor General of India for the year ended 31 March 201 9 has been prepared for submission to the Governor of the State of Maharashtra under Article 151 of......

it should be ensured that the topography and other aspects of the site are also taken into account and that a ment ion to that effect be made in the general description of the estimate. Paragraph 255 of the MPWM prescribes that no work shall be begun, except under special orders of the......

The Inspector General of Registration (IGR) , Pune is the head of the Stamp duty & Registration Department who is empowered with th e task of superintendence and administration of registration work. The organization setup of the department is detailed in Appendix -6.1 . 6.2 Internal Audit......

About this report 1.1 1 Audited entity profile 1.2 1 Authority for audit 1.3 2 Organisational structur e of the offices of the Principal Accountant General (Audit) -I, Mumbai and the Accountant General (Audit) -II, Nagpur 1.4 3 Planning and conduct of audit 1.5 3 Responsiveness of G overnment to......

collection of conver sion charges’ covering the period from 2005 -06 to 2009 -10 was included in the audit re port of the Comptroller and Auditor General of India for the year ended 31 March 2011 on the Revenue Receipts of the Government of Maharashtra . The PA findings highlight ed system and......

V – Taxes on Sales, Trade, etc 79 Similar case has been earlier reported in paragraph 2.5.2.2 in the audit r eport of the Comptroller and Auditor General of India for the year ended 31 March 2017 on the Revenue Sector of the Government of Maharashtra. In the paragraph, we had commented on the......

Organisational Structure Registration & Stamp Duty Additional Chief Secretary (Revenue, Registration and Stamp Duty) at Mantralaya , Mumbai Inspector General of Registration (IGR) & Controller of Stamps, Pune Head office, Pune Valuation cell Field offices (Mumbai Region) Field offices (Rest of......