Audit Reports

APPENDICES 75 Appendix 1.1: Part A State Profile General Data Sl. No. Particulars Sikkim All India 1 Area in sq. Km 7,096 32,87,240 2 Population in lakh (As per 2011 Census) 6.11 12,108 .55 3......

had been laid down. 2.1.2 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......

The status of outstanding UCs as per the records of the office of the Senior Deputy Accountant General (Accounts & Entitl ement) {(Sr. DAG) (A&E)} is given below: Table 3.1: Outstanding Utilisation Certificates ( ` in crore) Year Total Grant Paid UCs Received UCs Pending No. Amount No. Amount......

the year 2017-18, all the Controlling Office rs reconciled the Government receipts and expenditure with the figures in the books of th e Accountant General. However, the practice of not furnishing Utilisation Certificates in time against grants received, irregular expenditure by diverting funds,......

The Commissioner o f Taxes (CT), Assam is the Head of the Department who is responsible for administra tion of all taxation measures and for general control and supervision over the zonal and unit offices and the staff engaged in collection of taxes and to guard against evasion of taxes. He is......

v 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 Assam under Article 151 of the Constitution of......

Glossary Chapter - I : General PAG Principal Accountant General (Audit), Assam AGST Assam General Sales Tax APTC & E Assam Professions, Traders, Callings and Employments......

65 For calculation of Ad-valorem levy, General Brand (as ad-valorem levy of ` 815 per case) being minimum was considered in IMFL segment i.e. 75 degree under pro of spirit vide Gazette Notification No. 178/2014/353 dated 1 June 2015. Further, to produce one case of 750 ml of 12 bottles IMFL,......

due to lack of validation check [DTO, Goalpara; September 2017 ] Mention was made in para 4.8.9.3 of the Report of t he Comptroller and Auditor General of India for the year ended 31 March 2011 ( Revenue Receipts) - Government of Assam regarding ‘non-validation of da ta entry resulting in......

PARTICULARS PARAGRAPH PAGE Preface v Overview vii 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 mentioned below: I. GENERAL  The total receipts of the State for the year 2017-1 8 were ` 54,130.94 crore against ` 49,219.81 crore in the previous year. Of this, 32 per cent was raised by the State Government through tax rev enue ( ` 13,215.52 crore)......

The APCCF (P&D) also apprised that the DFO, Dhubri Division has taken up the matt er with the Inspector General of Registration (IGR), Assam to register the executed agreements though no communication was received by the DFO, Dhubri from the IGR, Assam as well as 118 Notification No.......

34) is to be made by the Prescribed Authority following due procedure. Non-filers are generally to be assessed summarily as best judgement assessment (Sec. 37). Only a select few are to be audit assessed and it shall be against the spirit of the law to go for audit assessment in each cases. It......

-1 Appendices 98 State Finances Audit Report for the year ended 31 March 2018 Appendix-1.1 (Reference: State Profile-Page 1) Part D: State Profile A: General Data Sl. No. Particulars Figures (State) 1 Area 78,438 sq Km 2 Population as per 2011 census 3.12 crore 3 Density of Population (2011) (All......

Still, it was lower than all India average of ` 1,29,800. General and financial data relating to t he State are given in Appendix 1.1 ( Part-D ), Appendix 1.3 and Appendix 1.5 . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognis ed final goods and services......

The Accountant General (A&E), Assam had called for reasons for savings/excesses in respect of 2,310 sub-heads/sub sub-heads. Govern ment of Assam did not furnish any explanation for variation in respect of 1,962 s ub-heads/sub sub-heads, while for 86 sub-heads/sub sub-heads partial explanation......

figures and 14 carried out fu ll reconciliation of departmental expenditure figures with those reflect ed in the books of Office of the Accountant General (Accounts & Entitlement), Assam. The Accountant General (A&E), Assam called for reas ons for savings/excesses in respect of 2,310......

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for subm ission to the Governor of Assam under Article 151 of the Constitu tion......

Report ATR Action Taken Report BEs Budget Estimates BCR Balance from Current Revenue CAGR Compound Annual Growth Rate C&AG Comptroller and Auditor General of India CE Capital Expenditure CFS Consolidated Fund of State COs Controlling Officers CoLFA Committee on Local Fund Accounts DCC Detailed......

Implementation by the Governmennt Source: Budget Manual and Appropriation Accounts 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

2016 -17 2017 -18 Section -A: Revenue Revenue receipts 52,496.82 62,694.87 Revenue expenditure 68,403.43 73,257.36 Tax revenue 34,025.68 41,099.38 General Services 21,630.79 26,698.68 Non -tax revenue 6,196.09 9,112.85 Social Services 25,473.49 28,061.34 Share of Union Taxes/ Duties 6,597.47......

to Accounting Standards As per article 150 of the Constitution of India, the President of India may, on the advice of the Comptroller and Auditor General of India, prescribe the form of accounts of the Union and of the States. In accordance with this provision, the President of India has so......

All expenditure relating to Revenue Account, Capital Outlay and Loans and A dvances is categorised into Social Services, Economic Services and General Services. Broadly, the Social and Economic Services State Finances Audit Report for the year ended 31 March 20 18 144 constitute development......

during the month of March 2018 indicating rush of expenditure at the end of the financial year which was contrary to the provisions of Rule 56 of the General Financial Rules. Chapter III Financial Reporting: The State has not complied with the Indian Government Accounting Standard s (IGAS )-3:......

The State’s Gross Domestic Product (GSDP ) in 201 7-18 at current prices was ` 14,27,074 crore. General data relating to the State is given in Appendix 1.1 . Gross St ate Domestic Product The trends in the annual growth of India’s Gross Domestic Product (GDP ) and State’s GSDP at......

by the departmental officers from the organisations to whom grants were given and after verification, the UCs sh ould be forwarded to the Accountant General (A ccounts and Entitlements ) (AG (A&E)) within 18 months from the date of release of the grants, unless specified otherwise. It was found......

per cent in 2017 -18 declined from 8.70 per cent in 2016 -17, and also was much lower than the growth rate (11.30 per cent ) of revenue receipts in General Category States. (Paragraph 1.3) The arrears of revenue in major revenue heads as on 31 March 2018 was ` 30,079 crore, of which 53.42 per......

The Appropriation Accounts are complementary to the Finance Accounts. 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Acts......

Revenue Revenue receipts 1,09,841.81 1,23,291.27 Revenue expenditure 1,03,894.83 1,03,04 3.68 15,015.98 1,18,059.66 Tax revenue 64,442.71 71,549.41 General services 35,804.35 40,932.63 468.93 41,401.56 Non-tax revenue 13,345.66 15,073.97 Social services 44,926.02 38,934.11 10,104.89 49,039.00......

3.1 Delay in furnishing utilisation certificates The Gujarat Financial Rules, 1971 1 read with General Financial Rules 2 provide that for the grants provided for specific purposes, uti lisation certificates (UCs) should be submitted within 12 months of the closure of the financial year by......

2.1.2 Audit of Appropriation Accounts by the Comptroller and Audito r General of India seeks to ascertain whether the expenditure act ually incurred under various grants is within the authorisation given under th e Appropriation Act and that the expenditure required to be charged under......

73 3.7 Operation of omnibus Minor Head 800 74 3.8 Comments on Accounts 76 3.9 Conclusion and Recommendations 78 APPENDICES Appendix 1.1 Part A General Data 81 Appendix 1.1 Part B Structure and Form of Government Accounts 82 Appendix 1.1 Part C Layout of Finance Accounts 82 Appendix 1.2 Part......

The Education Department held the highest number of personal deposit accounts (171), followed by Agriculture and Co-operation Department (69) and General Administration Department (54). There were also 280 personal le dger accounts pertaining to Panchayats at the district and the taluka level......

no. 1 and 5 – Union Finance Accounts; Sl. no. 2 - Pr. CCA, CBDT, Sl. no. 3 and 4 – Pr. Directorate General of Income Tax (Admn. & Tax Payers Services), Research & Statistics Wing 1.2.3 Table 1.3 below gives the details of non-corporate assessees in different categories of income. Table......

The Committee also desired the office of the Comptr oller & Auditor General of India to submit a report on the violations of th e Public Charitable Trusts and make recommendations on how to remedy the gaps and prevent such recurrences in future. In this regard, data/inform ation relating to......

iii Highlights The C\bmptr\bller and Audit\br General \b\f India c\bnducts the audit \b\f receipts \b\f the Uni\bn G\bvernment under secti\bn 16 \b\f the C\bm ptr\bller and Audit\br General \b\f......

Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......

The Director General of Income Tax (Systems), New Delhi furnished the list of assessees who had claimed exemption under section 10(1) for Agricultu ral income of ` 5 lakh and above and whose scrutiny assessments were compl eted during the FY 2014-15 to FY 2016-17 for selected Commissionerates .......

In the remaining 55 Source: Principal Directorate General of Income T ax (Admn. & Tax Payers Services), Research and Statis tics wing 56 Overcharge is on account of mistakes in adoption of correct figures, arithmetical errors in computation of income, incorrect application of rates of tax/intere......

Directorate General of Income Tax (Admn. & Tax Payers Services), Research & Statistics Wing Report No. 9 of 2019 (Direct Taxes) 54 of higher authority. The deficiency in the AST needs to be eliminated to ensure accuracy of tax demand generated through sys tem. 4.1.4 The Ministry has......

Omis sion to disallow the same 117 DIT-Directorate General of Income Tax (Investigation) , CIB-Central Information Branch, FIU- Financial Intelligence Unit Report No. 9 of 2019 (Direct Taxes) 117 had resulted in underassessment of ` 6.87 crore involving short levy of tax of ` 2.23 crore. Similar......

CIT Commissioner of Income Tax CIT(A) Commissioner of Income Tax (Appeals) CSO Central Statistical Office CT Corporation Tax DGIT (Systems) Director General of Income Tax (Systems) DOR Department of Revenue DRP Dispute Resolution Panel DT Direct Taxes FC Flagship company FCRA Foreign Contribution......

from the following sources: Purchase Manual, Stores Manual and office orders/circulars relating to procurement and management of inventory; • general conditions of contracts, terms and conditions of tender agreement and work order/purchase orders; budget, agenda and minutes of various......

and Statutory Corporations and has been prepared for submission to the Government of Rajasthan under Section 19A of the Comptroller and Auditor General s (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government Companies is......

Non-working Government Companies 28. Rajasthan Civil Aviation General 20-Dec-2006 4.49 0.00 0.00 4.49 0.00 0.00 0.00 0.00 Corporation Limited Administrative and Civil Aviation Total C-II 4.49 0.00 0.00 4.49 0.00 0.00 0.00 0.00 TotalC(I+m 5.49 0.00 0.00 5.49 0.00 0.00 0.00 0.00 Grand Total......

I Comments on Accounts of Power Sector Undertakings 1.21 Fifteen Power sector Companies forwarded their 15 audited accounts to the Accountant General during 1 October 2017 to 30 September 2018. Of these, seven accounts were selected for supplementary audit. The Audit Reports of Statutory......

Section 56 of the Act required the State Public Sector Enterprises to issue guidelines, procedures, general forms, standard specifications and manuals conforming to the provisions of the Act/Rules. We noticed that NVNL and JdVVNL did not revise (March 2018) the Purchase Manual in consonance......

Part II Chapter IV Functioning of State Public Sector Undertakings (other than Power Sector) I Introduction 4.1 There were 28 State Public Sector Undertakings (PSUs) as on 31 March 2018 which were related to sectors other than Power Sector. These...

3 A Paragraph (4.6) on similar issue was incorporated in the Report of the Comptroller and Auditor General of India (PSUs) for the year ended 31 March 2013 and recommendation given by the Committee on Public Undertakings (COPU) on the paragraph are detailed in AII~WX-19. 4 20 per cent of the plot......

The fmancial statements of Government Companies 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, Rajasthan had 43 State Public Sector......

TABLE OF CONTENTS ) Reference to SUBJECT Paragraph(s) Page(s) Preface vii-viii Overview IX -XV INTRODUCTION FUNCTIONING OF 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 Rajasthan in State 7-9 4-5......

CHAPTER -1: GENERAL 1.1 Introduction Excise revenue constituted 14.78 per cent of the total revenue raised by the State Government in 2017 -18 . Our audit aimed......

iii Preface Thi s Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 contains the results of Audit of ‘Pricing of Production and Sale of Liquor’. It has been......

i TABLE OF CONTENTS Reference to Particulars Paragraph (s) Page (s) Preface iii Executive Summary v CHAPTER -1: GENERAL Introduction 1.1 1 Trend of State Excise Receipts 1.2 1 Audit objectives 1.3 2 Audit criteria 1.4 2 Audit scope and methodology 1.5 2......