Audit Reports

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the......

i Paragraph Page Preface iii Over view vii Chapter -1: General Introduction 1.1 1 Trend of revenue receipts 1.2 1 Analysis of arrears of revenue 1.3 6 Response of the Government/d epartment s to Audit......

Some of the m ajor findings are summarised below: 1. General The total receipts of the State Government amounted to ` 53,685.25 crore for 2016 -17 against ` 46,067.71 crore for 2015 -16. The State’s own revenue was ` 24,614.46 crore ( 45.85 per cent of total receipts); the sh are of receipts......

-08 wherein the PAC has recommended (8th Report, 2014 -15) to fix norm for yield of alcohol from grains in consultation with Principal Accountant General. Recommendation: The Department should ensure prompt compliance to PAC recommendation s. 4.10 Irregular adjustment of outstanding dues......

Audit Report on General and Social Sectors for the year ended 31 March 2017 8 TAD is responsible for education of children from p rimary to higher secondary classes in the tribal blocks. At Governme nt level, Principal Secretary (PS) is the administrative head of TAD an d the Commissioner, Tribal......

v Overview This Report contains major findings arising out of Compliance Audits of various Departments under General and Social Sector s of the Government of Madhya Pradesh conducted during 2016-17. The Report is structured in two chapters. Chapter I......

Boys Hostel, Khargone Post-matric hostel Post Matric ST Girls Hostel, Khargone Post-matric hostel Kanya Shiksha Parisar, Khargone KSP Audit Report on General and Social Sectors for the year ended 31 March 2017 32 Selected District Selected Block Selected residential schools/ hostels Type of......

of Resid ential Schools and Hostels for Scheduled Tribes’ and two Audit Paragraphs of Departments of the Government of Madhya Pradesh under General and Soci al Sectors. Significant deficiencies were as mentioned below: Compliance Audit on ‘Functioning of Residential Sch ools and......

operation of bank account and loss of interest 2.2 26 Urban Development and Housing Department Wasteful expenditure 2.3 28 Audit Report on General and Social Sectors for the year ended 31 March 2017 ii LIST OF APPENDICES Appendix Number Details Page Number 2.1.1 Selected districts,......

of Food Processing Industries (Reference: Paragraph 3.2.2, Page 54) ( ` `` ` in lakh) Year Opening Balance Released Utilised Closing Balance General SC ST General SC ST General SC ST General SC ST 2008-09 0.00 0.00 0.00 47.00 5.00 16.00 47.00 0.00 0.00 0.00 5.00 16.00 2009-10 0.00 5.00......

The layout of the Report is as under: 1. Chapter I : General information about the audited entities. 2. Chapter II : Performance Audit on ‘Construction of Omkareshwar Sagar Project (Canals)’. 3. Chapter III : Compliance Audit on ‘Construction of Pench Divers ion Project’ and eight......

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

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 statistical sampling. The specific audit m ethodology adopted has been mentioned in each Performance/Compliance Audit report. The audit......

departme nts and the PSUs may take immediate steps to reconcile the differenc es in figures, in a time bound manner, with the Accountant General (A&E). 1.8 The position of Government stake in PSUs is given b elow in table no. 1.7. Table No. 1.7: Position of Government stake in PSUs (`......

The accounts of 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 certified by the Statutory Auditors (Chartered Accountants), appointed by the CAG under the Companies Act,......

Overview 1. Functioning of State Public Sector Undertakings This Report contains the following chapters: Chapter-1: General information on functioning of State Public Sector Undertakings (PSUs), Chapter-2: Performance Audit on construction of extra high ten sion......

2.1.5 A Performance Audit Report on the working of the C ompany was last included in the Audit Report (Commercial) of the Co mptroller and Auditor General of India for the year 2011-12, Government o f Madhya Pradesh. The Committee on Public Undertakings (COPU) discussed t he Report in June 2015......

Gov ernment also raised the limit of vouchers/sub-vouchers not to be sent to Ac countant General (A&E) from ` 1,000 to ` 20,000 by amending the MPTC in September 2012. The vouchers above ` 20,000 are also received by AG (A&E) in physical f orm. The State Government has stopped sending the establ......

Plan Total Revenue Receipts 1,05,510.60 1,23,306.79 Revenue Expenditure 99,770.70 73,267.74 46,269.63 1,19,537.37 Tax Revenue 40,213.66 44,193.65 General Services 25,700.26 27,454.36 448.76 27,903.12 Non -Tax Revenue 8,568.79 9,086.51 Social Services 42,650.93 22,511.44 25,430.99 47,942.43......

Audit Report on State Finances for the year ended 31 March 2017 x Recommendation: The State Government, in consultation with Accounta nt General (A&E), should (i) reconcile the amount of e mployees’ and Government contribution for the period 2004-05 to 2 016-17 and depict the true picture of......

A&E Accounts & Entitlement 2. AB Autonomous Bodies 3. AC Abstract Contingency 4. AE Aggregate Expenditure 5. AG(E&RSA) Accountant General (Economic & Revenue Sector Audi t) 6. BCO Budget Controlling Officer 7. BE Budget Estimates 8. BOCW Act Building and Other Construction Workers (......

CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction The Comptroller and Auditor General of India perfor ms the audit of Appropriations to ascertain whether the expenditure incurred under various grants underlying the budget is......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In dia. A gist of important findings of this report is also included as a separate chapter in the Report of the Comptroller and Auditor Genera l of India on General and......

Further, audit recommended (Audit Repor t 2014-2015) that the Department should prepare a Manual to outline polic y, general rules and procedures to be followed for VAT assessments. Howe ver, the Department has not prepared such a Manual. The PAC has already given its recommendations and d......

CHAPTER 1 GENERAL 1.1 Introduction This Chapter presents the overview of the trend of receipts raised by the Government of Madhya Pradesh, arrears of revenue,......

Motor Vehicle DC Deputy Commissioner DCCT Deputy Commissioner Commercial Tax DEC Deputy Excise Commissioner DEO District Excise Officer DGM Deputy General Manager DGM Director, Geology and Mining DEIAA District Level Environment Impact Assessment Author ity DIGR Deputy Inspector General,......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submissio n to the Governor of Madhya Pradesh under Article 151 of the......

MPSMCL is governed by a Board of Directors and headed by t he Managing Director of the Company and assisted by one Executive Director, Chief General Managers and General Managers. For the mines allotted to MPS MCL, lease deed is executed between the District Collector and MPSMCL where District......

TABLE OF CONTENTS Paragraph Particulars Page Preface v Overview ix CHAPTER 1 : GENERAL 1.1 Introduction 1 1.2 Trend of revenue receipts 1 1.3 Analysis of arrears of revenue 5 1.4 Pendency of refund cases 7 1.5 Response of the......

Some of the major findings are summa rised below: 1 General The total receipts of the State Government amounted to ` 1,23,306.79 crore for 2016-17 against ` 1,05,510.60 crore for 2015-16. The State’s own rev enue was ` 53,280.16 crore (43.21 per cent of total receipts); the share of receipts......

The SHGs/ PWCSs are supe rvised by 27 cluster managers who report to the Deputy General Manager ( DGM), Handlooms, Jharcraft. The semi-finished blankets were thereaft er to be washed and finished by Nutan Industries, Panipat. The finished blankets were then to be transported by Super Haryana......

Accounts of Government companies are audited by the Comptroller and Auditor General of India (CAG) under Sections 139 a nd 143 of the Companies Act, 2013. The CAG performs supplementary audit of the accounts certified by the Statutory Auditors (Chart ered Accountants), appointed by the CAG......

Overview This Report contains the following chapters: Chapter-1: General information on functioning of State Publi c Sector Undertakings (PSUs), Chapter-2: Audit of production and transportation of woollen b......

Audit however, finds the reply untenab le, for the reasons already stated. Ranchi The (C. NEDUNCHEZHIAN) Accountant General (Audit), Jharkhand Countersigned New Delhi The (RAJIV MEHRISHI) Comptroller and Auditor General of India 4 Equivalent to energy generated by Unit I, which i s of the same......

Sikkim is part of West Bengal Circle . Each Circle is headed by a Chief General Manager (C GM). Besides, one CGM (CGM North East Task Force (NETF)) is exclusively lookin g after the installation and commissioning of different transmission projects wh ile another Project circle i.e. Eastern......

Report No . 21 of 2018 iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2017 has been prepared for submission t o the President under Article 151 of the Constitution of India.......

 Tender relating to laying of Under Ground (UG) cabl e, cable ducts, etc. issued by Chief General Manager (CGM) Telecom Store s, Kolkata in February 2015 and the tender for procurement of Den se Wavelength Division Multiplexing (DWDM) equipment floated by B SNL Corporate office in February 2015......

Report No . 21 of 2018 1 CHAPTER-I INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General (CAG) of India for the year ended 31 March 2017 relates to matters arising from Audit of financial transactions of Ministry of......

Microwave (MW) frequencies are generally assigned i n chunks of 2x28 MHz, known as MW carriers. There are two types of MW carrier v iz. Microwave Access (MWA) carriers and Microwave Backbone (MWB) carriers. MWA carriers are generally in the frequency bands o f 10 GHz and beyond. These are......

New Delhi (Nand Kishore) Dated: Deputy C omptroller and Auditor General Countersigned New Delhi (Rajiv Mehrishi) Dated: Comptroller and Auditor General of India                   `......

DGE -U-13015/1/2016 -MP (G) dated 23.02.2017 of the Government of India, Ministry of Labour and Employment, Directorate General of Employment Yes Not applicable 29 Application by the Employer (contractor) for Employer Code for the first time, Rule 10 B of notification issued by ESIC on......

Report No. 19 of 2018 (Railways) Chapter 4 28 Report No. 19 of 201 8 (Railways) Chapter 4 28 Chapter 4 Compliance of Employees’ State Insurance Act, 1948 and Employees’ State Insurance (General) R egulations , 1950 The ESIA, 1948 was enacted to...

Further, Clause 54 and 55 of the General Condition of Contracts of the Indian Railways ha ve also been used as Audit Criteria. 1.5 Audit scope, methodology and sample Audit covered a period of three years from 2014 -15 to 2016 -17 . Audit examination included review of various contracts and......

Contents Particulars Paragraph Pages Abbreviations i Executive Summary iii to xi Chapter 1 – Introduction Basic concepts regarding statutory provisions in respect of contract labour 1.1 1 Organisational Set -up 1.2 2 Audit Objectives 1.3 3 Audit...

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

i i Abbreviations Abbreviation Full form CLRA, 1970 Contract Labour (Regulation & Abolition) Act, 1970 CLC Chief Labour Commissioner CLRR, 1971 Contract Labour (Regulation & Abolition) Central Rules, 1971 CLW Chittaranjan Locomotive Works CR Central ...

iii Executive Summary Report No.19 of 2018 (Railways) Report No. 19 of 201 8 (Railways) Executive Summary ii Executive Summary Parliament has enacted multiple legislations to protect exploitation of contract labour. These provisions regulate the...

Railway Board have issued instructions to its field formations from time to time. In their letter 5, Railway Board issued directions to all General Managers in Indian Railways to consult their respective Personnel Department before contracting out activities so that ther e is no violation of......

DGE -U-13015/1/2016 -MP (G) dated 23.02.2017 of the Government of India, Ministry of Labour and Employment, Directorate General of Employment Report No. 19 of 2018 (Railways) Chapter 3 27 Report No.19 of 2018 (Railways) Chapter 3 27 introduced scheme to promote recruitment of unemployed......