Audit Reports

iii 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Arunachal Pradesh und er Article 151 of the Constitution of India for being......

for an amount of ` 94.35 lakh 7 on work order basis, without following the tendering procedures in contr avention of Rule 136 of General Financial Rules (GFRs) 2017; (ii) DHO Tezu claimed (February 2014) in the physical an d financial achievement report, Utilisation......

T he Accountant General (Audit)/Principal Accountant General (Audit), Aruna chal Pradesh has been taking up this matter regularly with the Chief Secretary, Governme nt of Arunachal Pradesh, to impress upon the Administrative Heads of the SPSUs concerne d to expedite liquidation of arrears of......

23 September 2013 1.2 Health & Family Welfare 1.5 Social Welfare, Women & Child Development 1.6 Education 2.3 Tourism 2.4 Agriculture 3.2 Secretariat General Administration 3.3, 5.2.23 Land Management 4.2, 4.3 Power 4.2.14, 4.2.15, 4.2.16, 4.2.17, 4.2.18, 4.2.19, 4.2.20, 4.2.21, 4.2.22 State......

i Paragraphs Pages Preface iii Chapter-I: Overview Introduction 1.1 1 Planning and conduct of Audit 1.2 1 Accountability Mechanism 1.3 1 Significant Audit Observations 1.4 2 Chapter-II: Compliance Audit Paragraphs Urban Development & Housing...

km and literacy rate of 65.38 per cent. General Data relating to the State is given in Appendix 1.1 (part-D) Gross State Domestic Product Gross State Domestic Product (GSDP) is the market v alue of all officially recognised final goods and services produced within the State in a given period of......

After verification, these should be forwarded to th e Accountant General (Accounts & Entitlement) within 12 months from the date of th eir sanction unless specified otherwise. As per Finance Accounts, UCs in respect of 86 cases involving an amount of ` 253.65 crore were outstanding for......

The Appropriation Accounts thus, facilitate management of finances and accounts. Audit of appropriation by the Comptroller and Audit or General of India seeks to ascertain whether the expenditure actually incurred under various Grants is within the authorisation given under the Appropriation......

The Compounded Annual Growth Rate (CAGR) of GSDP for the period 2008-09 to 2017-18 has been 14.2 per cent as against 12.9 per cent in the General Category States 2 (GCS) of the country. The State’s literacy rate has increased from 76.9 per cent (census 2001) to 82.3 per cent (Census 2011). The......

Accountant General (Accounts and Entitlements)-I, Mumbai, Accountant General (Accounts and Entitlem ents) - II, Nagpur and Pay and Accounts Office, Mumbai within 12 months from the d ates of their sanction unless specified otherwise. However 32,570 UCs aggregating to ` 65,921.35 crore in......

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......

annual growth rate of its Gros s State Domestic Product for the period 2008-09 to 2017-18 has been 14.2 per cent as against 12.9 per cent in the General Category States of the country. Dur ing the above mentioned period, its population grew by 12.3 per cent as against 11.9 per cent in General......

Introduction Functioning of State Public Sector Undertakings General 1 The Public Sector Undertakings (PSUs) consist of St ate Government Companies and Statutory Corporations under Governme nt of Assam (GoA).......

In view of the arrears in finalisation of accounts by the PSUs, the Principal Accountant General (PAG) had been taking up (December 2017 and May 2018) the mat ter regularly with the GoA and the administrative department concerned (Po wer Department, GoA) for liquidating the arrears of......

While analyzing the billing details at the Data Cen tre of the Company (May-June, 2018), it was observed that the Chief General Manag er (Commercial) of the Company who was responsible for all tariff related matters, forwarded (10 November 2017) the notification after a delay o f 13 days to the......

In view of the huge arrears in finalisation of acco unts by the PSUs, the Principal Accountant General (PAG) had been taking up (Decemb er 2017 and May 2018) the matter regularly with the GoA and the administr ative departments concerned for liquidating the arrears of accounts of PSUs. De......

The facts stated above substantiate the Audit conte ntion. GUWAHATI (K. S. GOPINATH NARAYAN) Accountant General (Audit), Assam Countersigned NEW DELHI THE (RAJIV MEHRISHI) Comptroller and Auditor General of India......

Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii - xiv Introduction Functioning of State Public Sector Undertakings General 1 - 2 1 Accountability Framework 3 - 6 2 - 4 Investment of GoA in Public Sector Undertakings (PSUs) 7 - 9 4 - 5 PART I Chapter I Functioning......

The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of the Section 143 of the Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies......

Introduction section provides General information on the State P ublic Sector Undertakings including the Accounting Framework, Go vernment’s investment, Role of Government and Legislature relating to the State Pu blic Sector Undertakings. Part I includes Chapter I , which provides an overview......

of one Chief Personnel Officer, one Chief Accounts Officer, one Chief Engineer (Automobiles & Traffic), one Chief Engineer (Civil) , two Deputy General Managers and one Statistical Officer. 1 Day and Night Services - 994 and City Services - 300 2 One bigha is equal to 14,400 square feet.......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 8 has been prepared for submission to the Governor of Gujarat under Article 151 of the Constitution......

Exploration blocks are awarded by the Director General of Hydrocarbons (DGH) under the supervision and control of the Ministry of Petroleum an d Natural Gas (MoPNG), Government of India (GoI). The awardee has to obtain a Petroleum Exploration License (PEL) from the State Government for securing......

(H. K. DHARMADARSHI ) Ahmedabad Principal Accountant General The (E conomic & Revenue Sector Audit) Gujarat Countersigned New Delhi (RAJIV M EHRISHI ) The Comptroller and Auditor General of India Audit Report (Revenue Sector) for the year ended 31 March 2018 - Report No. 03 of 201 9......

New Exploration Licensing Policy (NELP ): The Government of India (GoI) formulated NELP in 1997 with Directorate General of Hydrocar bons (DGH) as a nodal agency. NELP became effective from February 1999. The main objective of NELP was to attract significant risk capital from Indian and......

i Paragraph Page Preface iii Overview v-x CHAPTER –I: GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 6 Evasion of tax detected by the Department......

Some of the major findings are as mentioned below: I. General The total revenue receipts of the Government of Gujarat in 201 7-18 were ` 1,23 ,291.27 crore as against ` 1,09,841. 81 crore during 201 6-17. The revenue raised by the Sta te from tax receipts during 2017 -18 was ` 71 ,549 .41......

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

Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the findings on audit of the State Government units und er General Sector. During 2016-17, total budget allocation of the Stat e Government in the major departments under General Sector was ` 1,827.66 crore......

(as defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory A uditors, 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 statemen ts are subject to supplementary audit......

the action taken or proposed to be taken and submit the ‘Action Taken Notes’ to the Assembly Secretariat with a copy to Principal Accountant General and Secretary, Fina nce Department, within three months from the date of receipt of the Report. As per decision taken in the national level......

1 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with audit findings on State Government departments under the Social Sector. During 2016-17, total budget allocation of the Stat e Government in major...

v 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Arunacha l Pradesh under Article 151 of the Constitution of India for being......

Indian Standard BOQ Bill of Quantity BRC Block Resource Centre BRO Boarder Road Organisation BRTF Border Roads Task Force C&AG Comptroller & Auditor General of India CA Central Assistance CAMPA Compensatory Afforestation Fund Management and Plan ning Authority CAs Chartered Accountants CC Cement......

(Paragraph 2.6) Chapter-III: General Sector Compliance Audit Planning Department Border Area Development Programme (BADP) The Border Area Development Programme (BADP) was st arted during the Seventh Plan (1985-1990) with two-pronged approach of balanced d evelopment of sensitive border areas in......

2.2.7.4 Award of works without tendering Rule 129(vi), Rule 132(iv), (v), (vi), Rule 150 and Rule 151 of General Financial Rules (GFR) stipulate that no work shall commence without inviting tenders and there should be a formal execution of agreement with the contrac tors/suppliers for works......

Welfare 1.3, 1.4 Sports & Youth Welfare 1.5 Social Welfare, Women & Child Development 1.6 Education 2.3 Tourism 2.4 Agriculture 3.2 Secretariat General Administration 3.3, 5.2.23 Land Management 4.2, 4.3 Power 4.2.14, 4.2.15, 4.2.16, 4.2.17, 4.2.18, 4.2.19, 4.2.20, 4.2.21, 4.2.22 State......

contractor 2.4 52 Hydro Power Development Department Loss of Government money 2.5 53 Agriculture Department Irregular expenditure 2.6 55 CHAPTER-III: GENERAL SECTOR Introduction 3.1 57 Compliance Audit Paragraphs Planning Department Border Area Development Programme (BADP) 3.2 58 TABLE OF CONTENTS......

A test check of records was conducted in 52 health centres (1 District and 3 General Hospitals), 6 Community Health Centres (CHCs), 11 P rimary Health Centres (PHCs) and 31 Sub-Centres (SCs) in the four sampled distri cts. Joint inspection was also conducted by audit along with state......

(a s defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory A uditors, 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 a re subject to supplementary audit......

This Chapter of the Audit Report for the year ended 31 March 2016 deals with the findings on Audit of the State Government units und er the general sector. During 2015-16, total budget allocation of the Stat e Government in the major departments under General Sector was ` 1,865.29 crore......

11.89 55.90 9.28 8.29 13.76 (-)85.17 (+)48.28 Public works 7.34 9.00 4.00 16.17 11.90 29.83 21.39 19.98 23.52 7.35 (+)9.96 (-)63.21 Miscellane ous General Services 2.00 0.10 15.00 0.02 0.12 0.01 0.03 0.01 0.04 54.39 (+)33.33 (+)54.38 Other Administra- tive Service 6.44 6.69 7.08 7.58 8.09 8.57......

included in the Audit Reports in dicating the action taken or proposed to be taken and submit to the Assembly Sec retariat with a copy to Accountant General and Finance Department, within three months from the date of receipt of the Report. As per decision taken in the national level confere nce......

Chapters I to V deal with Social, Economic (other than Public Sector Undertak ings), General, Revenue, Economic (Public Sector Undertakings) Sectors and C hapter VI deals with Follow up of Audit observations. This Report contains three Performance audits and t wenty compliance audit......

v 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Arunacha l Pradesh under Article 151 of the Constitution of India. 2. This......

Public Works Department Excess payment on hiring charges of Bulldozer 2.3 7 0 Doubtful Expenditure 2.4 71 Unfruitful expenditure 2.5 72 CHAPTER-III: GENERAL SECTOR Introduction 3.1 75 Compliance Audit Paragraphs General Administration Doubtful Expenditure 3.2 76 TABLE OF CONTENTS ii Paragraphs......

4 Cross drainage is a structure generally that allow s water to flow under a road from one side to the other side. 5 A culvert is a structure that allows water to flow under a road, from one side to the other side. 6 Chainages 17010, 17800 & 3505. Chapter-II (Economic Sector) 73 Project......

Plan Total Section – A : Revenue Revenue Receipts 10553.1 11779.57 Revenue Expenditure 8362.74 6638.40 2756.14 9394.54 Tax Revenue 535.07 708.75 General Services 2518.09 2696.79 70.97 2767.76 Non-Tax Revenue 392.12 544.82 Social Services 2556.67 1653.77 1392.70 3046.47 Share of Union Taxes/......

3.1 Utilisation Certificates General Financial Rules provides that the Utilisati on Certificates (UCs) should be obtained by the departmental officers from the Gran tees and after verification, these should be forwarded to the Accountant General withi n 12 months from the date of their sanction......

The Appropriation Accounts thus, facilitate management of finances and accounts. Audit of appropriation by the Comptroller and Audit or General of India seeks to ascertain whether the expenditure actually incurred under various Grants is within the authorisation given under the Appropriation......

58 Audit Report on State Finances for the year ended on 31 March 2016 | APPENDIX 1.1 Part – D State Profile (Reference: Paragraph 1.1; Page - 2) A. General Data Sl. No. Particulars Figures 1. Area 83,743 sq. km. 2. Population - 2010 -11 (as per 2011 Census – provisional data) Male 7,20,232......

concerned departmental officers are required to obtain Utilization Certificates (UCs) from grantees, which are to be forwarded to the Accountant General, after verification. The Department -wise position of outstanding UCs for the year up to 2014 -15 is given in Appendix 3.1 . The year -wise......

The Appropriation Accounts thus facilitate management of finances and Accounts. Audit of appropriation by the Comptroller and Auditor General of India see ks to ascertain whether the expenditure actually incurred under various Grants is within the authori zation given under the Appropriation......

Percentage increase in 2017 -18 with respe ct to 2016 -17 Section A: Revenue Revenue Expenditure 1,58,147 1,71,027 2,12,736 2,36,592 2,66,224 12.52 General Services 61,98 4 64 ,305 72,228 88,255 1,05,782 19.86 Social Services 60,756 60,906 82,487 91,861 84,252 (-)8.28 Economic Services 25,711......

Rules 1998, the State Government is authori sed to open Personal Deposit (PD) accounts for specific purposes in co nsultation with the Accountant General. Designated Administrators are authori sed to operate these PD accounts by transfer of funds from the Consolidated Fund of the State. If......

ratio of development expenditure, economic services expenditure and expenditure on education to aggregate expenditure was less than the average of General Category States. (Paragraph 1.7.2.1) Financial results of irrigation works The Thirteenth and Fourteenth Finance Commissions had prescribed......

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

37 FINANCIAL MANAGEMENT AND BUDGETARY C ONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......