Audit Reports

1.1 About this Report This report relates to matters arising from the compliance audit of selected programmes and activities of departments under General and Social Sectors of the Government of Uttar Pradesh in which the extent to which an organisation, programme or scheme operates economicall......

This Report of the Comptroller and Auditor General of India on the General and Social Sect or for the year ending 31 March 2017 includes findings on audit of ‘Gomti Riverfront Development Project’ , ‘National Food Security Mission’ and ‘Working of Registrars of Births and Deaths ’......

Appendix 39 Appendix - 1.1 Records no t furnished by department in respect of audited schemes proposed for inclusion in Audit Report for the year 2016 -17 (Reference: Paragraph no .1.4) Sl. No. Name of the Department Details of schemes audited No....

The Report contains significant results of the compliance audit of the Departments of the Government of Uttar Pradesh under the General and Social Sector Services. The instances mentioned in this Report are those, which came to notice in the course of test - audit for the period 2016......

i TABLE OF CONTENTS Particulars Paragraph No. Page No. Preface iii Overview v Chapter 1 Introduction About this report 1.1 1 Auditee profile 1.2 1 Response of the Government to Inspection Reports 1.3 2 Response of the Government and auditee units t...

29 Chapter - VI [ Valuation of land granted/leased The objective of the land grant is generally to promot e a socio - beneficial activity. While promoting this cause, the Government should consider the economic aspects like the......

under the Act and Rules, inter aliastipulates that: i) As per Rule 108-F (iv) the applicant shall be in occupation of land prior to 13.4.1990 in general case and 13.4.1989 in case of SC/ST; ii) The land granted together with the land already held by the grantee shall not exceed two hectares......

v PREFACE 1. This Report of the Comptroller and Auditor General of India for the year ended March 2017 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

I nformation in respect of the RTC were also made available online. 1.3 General Administration of land Although the Revenue Department is responsible in general for land administration, the actual management of land is shared primarily by four D epartments and a number of agencies under these D......

Preface v Highlights vii - x i Chapter - I Introduction 1.1 Disposal of lands belonging to the Government 2 1.2 Computerisation of land records 2 1.3 General A dministration of land 2 1.4 Encroachment of public land and regularisation 3 Chapter - II Audit Framework 2.1 Audit Objectives 5 2.2 Audit......

The applications were indexed in the General Register and thereafter processed separately as individual files. The M anagement I nformation S ystem (MIS) Report s of the Department did not include details such as applications received, recommended and pending at Tahsildar / DC / RC /......

for the year ended 31 March 2017 18  National Rural Electrification and State Rural Electrification Polic ies ;  The Electricity Act, 2003;  General Financial Rules 2005/Financial Hand Book and CVC guidelines;  Instruc tions issued by GoI/REC/ GoUP and Tripartite agreement executed......

The Finance department, administrative departments and the PSUs may take immediate steps to reconcile the differences in figures with the Accountant General (A&E -I). 1.8 The position of the State Government stake in non -working PSUs is as stated in table 1.7. Table 1.7 Position showing......

Government companies (including companies under Se ction 139 (5) and 139 (7) of the Companies Act, 2013) are audited by the Comptroller and Auditor General of India (CAG) under the section 143 (6) of the Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered......

OVERVIEW This Report contains following three Chapters : Chapter -1: General information on functioning of State Public Sector Undertakings, Chapter -2: Performance Audit on Rajiv Gandhi Grameen Vidyutikaran Yojana......

17 General Manager (Industry) was the Chairman of the Committee and two other members of the Committee were General Manager (Marketing) and Chief Accounts Officer. Chapter–3: Compliance Audit Observations 69 The Committee invites quotations from the scheduled banks for investment of......

No res\bonse was received from ITD (Februa ry 20\f8). The risk associated with non-PAN transactions in general and omissions on the \bart of ITD were highlighted in CAG Audit Re\bort No . 4 of 20\f3 (Strengthening the Tax base through Use of Information) also. How ever, due im\bortance was not......

Recommendation: The CBDT may consider taking up with the state go\fernments to ha\fe an interface between IT system of ITD and that of Inspector General of Registrations (IGR) so that wh ene\fer sale of properties is registered with IGR office, the information is auto matically populated into......

Index FT & TR Foreign Tax & Tax Research FY Financial Year HUF Hindu Undivided Family I&CI Intelligence and Criminal Investigation IGR Ins\bector General of Registrations ITD Income Tax De\bartment ITRs Income Tax Returns JAOs Jurisdictional Assessing Officers JCsIT Joint Commissioner of......

The audit has been conducted in conformity with the Auditing Standards issued by the Com\btroller and Auditor General of In dia. Audit wishes to acknowledge the coo\beration receive d from the De\bartment of Revenue - Central Board of Direct Taxes at each stage of the audit......

accorded by the ITD to monit or non-PAN transactions des\bite these being under the highest risk category from the \boint of view of tax evasion in general and due to these being transactions of real estate sector in \barticular (\b aragra\bh 3.3.5).    There was a lack of mechanism in the......

The CBDT may consider taking up with the state go\fe rnments to ha\fe an interface between IT system of ITD and that of I nspector General of Registrations (IGR) so that whene\fer sale of proper ties is registered with IGR office, the information is automatically populated into ITD systems as......

o\b the Act 4.1 In this cha\bter, Audit attem\bted to ascertain wheth er the existing systems and controls are adequate to ensure com\blia nce with general and s\becific \brovisions of the Act relating to the real estate sector. The Income Tax Act, \f96\f and Income Tax Rules, \f962 read with......

1,477.26 2015-16 3,018.03 2,010.30 2,773.15 2,675.24 2016-17 2,234.94 1,182.63 2,216.37 2,815.79 Source: Finance Accounts and figures of Accountant General (A&E ) 3.1.2 Audit objectives and scope . The compliance audit covered the works awarded by the R&B and NH wings of the Department during......

this Report 1.1 1 Profile of units unde r audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Accountant General (Economic & Revenue Sector Audit), Kerala 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 3 Lack of......

The Audit is conducted in conformity w ith the Auditing Standards issued by the Comptroller and Auditor General of......

1 Amounts have been rounded off in this Report Report of the CAG on Union Government Accounts 2017-18 2 Cash Balance Investment 1,25,350 1,62,555 General Cash Balance 5,499 1,408 Cash with Departmental Offices 3,869 4,604 Permanent Cash Imprest 85 93 Deficit Revenue Deficit for the year......

Comments on Finance Accounts 5 Chapter 2: Comments on Finance Accounts 2.1 Introduction As per the Allocation of Business Rules, the Contro ller General of Accounts (CGA) is responsible for the general principles of Government Accounting relating to Union or State Governments and form of......

v HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) on the accounts of the Union Government analyses the Finan ce and Appropriation Accounts of Government of India (GoI) for the......

Incentivization o\f Panchayat R.D (Panchayat) Depart ment 104.01 37. National Mission \for J\bstice Delivery and Legal Re\forms Registrar General, High Co\brt o\f Trip\bra 438.36 38. Pradhan Mantri Ko\bshal Vikas Yojana Society \for Entreprene\brship Development 707.41 Appendices Audit R\bport......

Audit of appropriation by the Comptroller and Audit or General of India (CAG) seeks to ascertain whether expenditure actually incurred under various grants was within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provision of the C......

the Annual Accounts of 48 Autonomous Bodies/Authorities due upto 2016-17 had not been re ceived as on 30 September 2017 by the Accountant General (Audit). The number of those accounts ( Appendix - 3.1 ) alongwith their age-wise pendency is presented in Table No. 3.2 . Table No. 3.2:......

Audit Report for the year 2016-17, Government of Tripura 89 CHAPTER IV: REVENUE SECTOR 4.1 GENERAL 4.1.1 Trend of revenue receipts The Tax and Non-tax Revenue raised by Government of Tripura during the year 2016-17, the net proceeds of......

Reports 5.1.1 Explanatory notes not submitted Serious irregularities noticed in audit are include d in the Report of the Comptroller and Auditor General of India (CAG) and presented to the State Legislature. According to the instructions issued by the Finance Department, Government of Tripura......

8.30 Total 691.75 Source : ‘Public Financial Management System’ portal in Co ntroller General of Accounts’ website 1.2 Planning and conduct of audit Audit process starts with the assessment of risks f aced by various departments of Government based on expenditure incurred, criticali......

Chapter V deals with Follow up of Audit observations. This Report contains 22 Audit paragraphs including nine general paragraphs, four Performance Audits, Follow-up Audit of Forest Depar tment and eight Compliance Audit Paragraphs. According to the existing arrange ments, copies of the......

of Tripura State Electricit y Corporation Limited 3.2 53 INDUSTRIES AND COMMERCE DEPARTMENT Undue favour 3.3 86 CHAPTER IV: REVENUE SECTOR General 4.1 89 Trend of Revenue Receipts 4.1.1 89 Tax Revenue 4.1.1(a) 90 Non-tax Revenue 4.1.1(b) 91 Analysis of arrears of revenue 4.1.2 91......

4. The audits have been conducted in conformity wit h the Auditing Standards issued by the Comptroller and Auditor General of In dia.......

of Agriculture, State Agriculture Research Station 5.94 Total 102.09 Source : ‘Central Plan Scheme Monitoring System’ portal in Controller General of Accounts’ website 2.2 Planning and conduct of Audit Audit process starts with the assessment of risks f aced by various departments of......

includes ` 128.64 crore transferred to Reserve and Surplus as net income not considered during prior period ( ` 128.64 crore) and transfer loans to General Reserv e (` 41.52 crore) Appendices Audit Report for the year 2016-17, Government of Tripura 176 Appendix-3.2.4 Statement showing power......

1 CHAPTER - I INTRODUCTION 1.1 About this Report This report contains the results of Performance and Compliance Audits of various Departments under General, Social and Econo mic Sectors of the Government of Chhattisgarh conducted during 2016-17 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 sam ples have been drawn based on Simple Random Sampling without Replacement and Probability Proportionate Size without Replacement methods. The specific audit......

40 Bindrawan 41 Boirgaon 42 Komakhan Tumgaon Birkoni 43 Birkoni 44 Ghodari 45 Nandgaon Khatti 46 Kanekera 47 Kha tti 48 Labhrakala Audit Report on General, Social and Economic Sectors for the year ended 31 March 2017 90 District CHC PHC Sl. No. SHC Korea Patna Nagar 49 Shivpur 50 Bishunpur 51......

and monitoring, internal oversight etc., and report the results in the Audit Report as per the audit mandate of the Comptroller and Audito r General of India to the State Legislative Assembly for ensuring accountabil ity of officials of the concerned administrative Departments.......

AMO/ RMA - 30 32 -- + 2 Paramedical staff 8 22x28=224 180 128 96 (43) 52 (Source: data collected from PHCs) 20 Anesthetist (1), Dental Surgeon (1), General Medical offi cer (2), General Surgeon (1), Obstetrician & Gynecologist (1), Pediatrician (1) and P hysician (1). 21 Paramedical- staff nurse......

3.3.5 82 WATER RESOURCES DEPARTMENT Unfruitful expenditure and undue benefit 3.3.6 84 Non-recovery of Government revenue 3.3.7 86 Audit Report on General, Social and Economic Sectors for the year ended 31 March 2017 ii APPENDICES Appendix No. Description Reference to Para No. Page 2.1.1 Scope......

The MD is the Chief Executive Officer (CEO) who looks after the day-to-day activities of the Company and is assisted by a General Manager (Finance) and three Deputy General Managers (DGM) at Head Office level. The Head Office of the Company is located at Raipur. The Company has 27 seed processing......

The Comptroller and Auditor General of India (CAG) appoints Chartered Accountants (CAs) as Statutory Auditors and conducts supplementary audit of these companies. Audit of Chhattisgarh State Warehousing Corporation (CSWC) is governed by Section 31 (8) of the State Warehousing......

The accounts of 22 Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 139 and 143 of the Companies Act, 2013. The accounts certifie d by the Statutory Auditors (Chartered Accountants), appointed by the CAG under the Companies......

Overview This Report contains the following chapters: Chapter-1: General information on functioning of State Public Sector Undertakings (PSUs), Chapter-2: Performance Audit on finalisation of rate contracts and......

91.11 lakh for the year 2013-14, 2014-15 and 2015-16, had paid no advance tax for 2013-14 and 2014-15 while it paid advance tax of 30.90 6 Headed by General Manager (Finance) of CMSCL and General Manager (Finance) of CSCSCL. 7 The amount of penal interest paid by the CMSCL in 2013-14 and in......