Audit Reports

The BEs are further scrutinised by MoF before incorporation in Budget d ocuments. The Controller General of Accounts (CGA) prepares t he Appropriation Accounts of Civil Ministries. The Ministries of Defence, Rai lways and the Department of Posts 25 prepare the Appropriation Accounts of......

COPPY-79.6 per cent) 2 Matched by issue of bonds of equal amount to the c oncerned banks 3 Accounts at a Glance for December 2018 of the Contr oller General of Accounts (CGA). 4 Corresponding Period of the Previous Year Report of the CAG on Union Government Accounts 2018-19 4 where REs were only......

HIGHLIGHTS vii HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) on the accounts of the Union Government analyses the Union Government Finance Accounts (UGFA) and the Appropriation Accounts......

Audits are conducted on behalf of the Comptroller a nd Auditor General (C&AG) as per 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......

of an institute, which were routed thr ough a Savings Bank Account, were recovered and deposited in Government account, as per provisions of General Financial Rules, at the instance of Audit. The Ministry of Tourism (the Ministry) released gra nts-in-aid of `91.59 crore during the years......

v 1. This report of the Comptroller and Auditor General of India for the year ended March 2018 has been prepared for submission to the President under Article 151 of the Constitution of India. 2.......

of accounts and records of Ministries/ Departments and their Central Autonomous Bodies conducted by the officers of the Comptroller and Au ditor 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......

2.2 Audit Findings 2.2.1 Non-constitution of Board of Governors (BoG) in six new NIPERs As per Section 8 (1) of the NIPER Act, the general superintendence, direction and control of the affairs of NIPER rests with the BoG. Constit ution of BoG was essential for smooth governance and......

Handling Capacity (million metric tonne) Date of commencement of commercial operations Mechanisation of Coal handling facilities and up- gradation of General Cargo Berth (GCB) at outer harbour of Visakhapatnam Port Vizag General Cargo Berth Private Limited (VGCBPL) 10.06.2010 10.18 08.04.2013......

7. Visakhapatnam Port Trust, Visakhapatnam 7.1 Investment of General Reserve Fund: ` `` `78.80 crore Despite being pointed out in the Separate Audit Rep orts for the years 2014-15, 2015-16 and 2016-17, Vishakhapatnam Port Trust (VPT) did no t ascertain and provide for the diminution in the......

Sick line is generally provided in the vicinity of the coaching depots and is provided with requisite machinery and plants including facilities for lifting of coaches.” Report No. 2 of 2020 (Railways) Chapter 2 Production and Maintenance of LHB Coaches in Indian Railways 40 POH Capacity......

and Santragachi coaching depots 2 0 3 1 Tatanagar was not maintaining adequate spares formaintenance ofLHB coaches due tonon- supply ofspares from General Stores Depot/KGP. Hatia was not maintaining adequate spares. Adra was not maintaining any spares for maintenance ofLHB coaches asno......

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......