Audit Reports

4 Meghalaya Electronics Development Corporation Lim ited. Audit Report for the year ended 31 March 2017 on Social, Economic, General and Economic (PSUs) Sectors 80 4.1.2 Accountability framework The audit of the financial statements of a Company in respect of financial years commencing on or......

30 Basketball court at Shangpung Pyllun WJH 2008-09 4.05 10/02/10 Aug-10 Feb-15 54 Audit Report for the year ended 31 March 2017 on Social, Economic, General and Economic (PSUs) Sectors 140 Sl. No. Name of the project/ Sports infrastructure District Year of sanction Amount sanction (in lakh) Date......

Audit Report for the year ended 31 March 2017 on Social, Economic, General and Economic (PSUs) Sectors 52 C OMPLIANCE A UDIT PARAGRAPHS BORDER AREAS DEVELOPMENT DEPARTMENT 2.2 Implementation of Border Areas Development Pro gramme in Meghalaya 2.2.1 Introduction The Department of Border......

75 CHAPTER III : GENERAL SECTOR 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the findings on audit of the State......

vii EXECUTIVE SUMMARY This Report contains chapters on Social, Economic, General and Economic (PSUs) Sectors comprising three Performance Audits and sev en compliance audit paragraphs which includes compliance audit of......

did not submit suo motu explanatory notes on 12 paragraphs and five Performance Audits (PAs) included in the Audit Repo rts (Social, Economic, General and Economic (PSUs) Sectors) for the years 2012-13 to 2015-16, details of which are given below: 5.2 Response of the departments to the......

52 2.3 Unfruitful expenditure (Public Works Department) 71 2.4 Unfruitful expenditure (Animal Husbandry & Veterinary Department) 73 CHAPTER III – GENERAL SECTOR 3.1 Introduction 75 3.2 Unfruitful expenditure (Home (Police) Department) 76 CHAPTER IV – ECONOMIC SECTOR (PUBLIC SECTOR......

v PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Meghalaya under A rticle 151 of the Constitution of India. The Report contains......

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

C h a p te r - I O v e r v ie w o f E c o n o m ic S e c to r
       
 
                                !    ...

reviewed the implementation of Polavaram project in the year 2011 and the results of audit had appeared in the Report of the Comptroller and Auditor General of India (C&AG) on ‘Jalayagnam’ (Report No.2 of 2012). Further, the Report of C&AG on Economic Sector for the year ended March 2014......

Services BHS : Biodiversity Heritage Sites BMC : Biodiversity Management Committee BOOT : Build Own Operate Transfer CAG : Comptroller and Auditor General of India CAF : Common Application Form CAT : Catchment Area Treatment CC : Cement Concrete CCITI : Consultative Committee on IT Industry CFE......

Plan Total Revenue Receipts 46,067 .71 53,685.25 Revenue Expenditure 43,701.06 23,911.70 24,252.90 48,164.60 Own Tax Revenue 17,074.86 18,945.21 General Services 10,408.76 11,416.51 79.72 11,496.23 Non -Tax Revenue 5,214.79 5,669.25 Socia l Services 16,339.35 6,404.92 14,936.69 21,341.61......

officers conce rned should obtain Utilisation Certificates (UCs) from grantees, which, after verification, should be forwarded to the Accountant General (A&E), to ensure that the funds have been utilised for the intended purposes. Audit test check revealed that a total of 1 ,407 UCs amounting......

ended 31 March 201 6 (117 ) Glossary of Abbreviations Abbreviation Full f orm AC Abstract Contingent AE Aggregate Expenditure AG (A&E) Accountant General (Accounts and Entitlements) ALC Assistant Labour Commissioner BCO Budget Controlling Officer BE Budget Estimates CAG Comptro ller and......

lopment expenditure , social service expenditure , education and health sector expenditure to aggregate expenditure was more than average for the General Category States (GCS). However , the ratio of capital expenditure to aggregate expenditure was less than that of GCS. Paragrap h 1.7.1......

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

CHAPTER I I FINANCIAL MANAGEMENT AND BUDGETARY CONTROL (31) The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

ª · · Ð Î Û Ú ß Ý Û ïò ̸·­ Î » °± ®¬ ¸¿ ­ ¾» » ² °® » °¿ ®» ¼ º±® ­« ¾³ ·­ ­· ±² ¬± ¬¸ » Ù± ª» ®² ±® ±º ¬¸ » Í ¬¿¬ » ±º Þ · ¸¿ ® «² ¼» ® ß® ¬· ½ ´ » ïë ï ...

ÝØ ß ÐÌÛ Î ó × × ÒÌ Î ÑÜ Ë Ý Ì × ÑÒ ÝØ ßÐÌ ÛÎ ó × ×ÒÌ Î ÑÜ ËÝ Ì × ÑÒ ïò ï ß¾ ± « ¬ ¬¸ ·­ λ ° ±® ¬ ̸ ·­ Î » °± ®¬ ±º ¬¸» Ý ± ³° ¬®±´ ´» ® ¿ ²¼ ß« ¼· ¬±...

ÝØ ß ÐÌÛ Î ó × × Ð Û Î Ú Ñ Î Ó ß Ò Ý Û ß Ë Ü× Ì ÝØ ßÐÌÛÎ ó × × Ð ÛÎ ÚÑ ÎÓß ÒÝ Û ß ËÜ× Ì É ß Ì ÛÎ Î ÛÍÑË ÎÝÛ Í ÜÛ Ð ßÎ Ì ÓÛÒ Ì îò ï ׳ °´ » ³ » ² ¬¿¬ · ±²...

ÝØ ß ÐÌÛ Î ó × × × Ô Ñ Ò Ù Ð ß Î ß Ù Î ß Ð Ø Í ÝØ ßÐÌÛÎ ××× ÔÑÒÙ Ð ßÎ ßÙÎß ÐØÍ ØË ÓßÒ ÎÛÍ ÑËÎ ÝÛÍ ÜÛÊ ÛÔÑ ÐÓÛ ÒÌ ÜÛÐ ßÎ Ì ÓÛÒ Ì íò ï É ± ® µ · ² ¹ ± º Ð ...

ÝØ ß ÐÌÛ Î ó × Ê × ÒÌ Û ÙÎ ß Ì Û Ü ß Ë Ü× Ì Ñ Ú Ù ÑÊ Û Î Ò Ó Û Ò Ì Ü Û Ð ß Î Ì Ó Û Ò Ì ÝØ ßÐÌ ÛÎ ó × Ê × Ò Ì Û Ù Î ß Ì Û Ü ß Ë Ü × Ì Ñ Ú Ù Ñ Ê Û Î Ò Ó Û Ò Ì Ü Û Ð ...

ÝØ ß ÐÌÛ Î ó Ê Ý Ñ ÓÐ Ô × ß ÒÝ Û ß Ë Ü× Ì ÝØ ßÐÌÛ Î Ê Ý±³°´·¿²½ » ß « ¼ · ¬ Ý ± ³° ´· ¿ ² ½ » ¿ «¼· ¬ ±º ¬¸ » Ù± ª» ®² ³»²¬ ¼» °¿ ®¬³» ²¬ ­ô ¬¸ » · ®...

ßÐ ÐÛ Ò Ü × ÝÛ Í ï ê è ß ß Ð Ð Ð Ð Û Û Ò Ò Ü Ü × × È È ó ó ï ï ò ò í í ø Î » º »®æ Ð ¿ ® ¿ ¹ ® ¿ ° ¸ Š ï òé ò í å Ð ¿ ¹ » óï ð ÷ Í ¬¿¬« ­ ± º ß ½ ¬ · ± ² Ì ¿ µ »...

(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 353 UCs amounting......

63 Appendix-1 (Reference; Paragraph -1.1 , Page 1) State Profile A. General Data*: B. Financial Data : CAGR Particulars Figures (in per cent) CAGR 2007-08 to 2015-16 2011-12 to 2015-16 2015-16 to 2016-17 For......

( ` `` ` in crore) Receipts 2015-16 2016-17 Disbursements 2015-16 2016-17 Non-Plan Plan Total Section-A: Revenue Own Tax revenue 9,377.79 10,897.31 General services 8,409.98 9,923.93 10.16 9934.09 Non-tax revenue 1,219.66 1,345.82 Social services 9,926.69 5,873.53 4,655.04 10,528.57 Share of......

officers did not submit 224 Utilis ation Certificates, in respect of grants of ` 327.35 crore given for specific purposes, to the A ccountant General (Accounts & Entitlement), Uttarakhand till March 20 17. In the absence of these certificates, it could not be ascertained whether t he......

Reports Year Department (s) ATNs pending as of 31 March 2017 Date of presentation in the State Legislature Due date for receipt of ATNs Civil/Social, General and Economic Sectors (Non- PSUs) 2000-01 Medical Health & Family Welfare 01 23.06.2003 22.09.2003 Agriculture 01 Irrigation Department 01......

7 of Section 143 of the Act, in case of any company covered under sub-Section (5) or sub-Section (7) of Section 139, the Comptroller and Auditor General of India (CAG) may cause an audit to be con ducted of the accounts of such Company, and Section 19A of the Comptroller and Aud itor......

Percentage of 1 to 3 51 50 47 50 49 Audit Report (Social, General, Revenue and Economic Sectors) for the year ended 31 March 2017 90 Table-2.1.2: Details of Tax Revenue raised (` `` ` in crore) Sl. No. Head of revenue 2012-13 2013-14 2014-15 2015-16 2016-17 Percentage of increase (+) or......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2017 has been prepared for submission to the Governor of the State of Uttarakhand. This Report contains......

This Report is organised into three chapters. Chapt er I deals with the social, general and economic sector, Chapter II with the Revenue sector and Chapter III deals with the social and economic sectors (Public Sector Undertaking). S ome of the major audit findings are summarised below. Audit......

i Table of Contents Description Reference to Paragraph Page No. Preface v Overview vii Chapter-I Social, General and Economic Sectors (Non-PSUs) Budget Profile 1.1.1 1 Application of resources of the State Government 1. 1.2 1 Funds transferred directly......

Appendices Audit Report (State Finances) for the year ended March 2017 87 APPENDIX-1.1 (Refer Page 1) A brief profile of Odisha A. General Data Particulars Figures 1 Area 1,55,707 Sq. Km 2 Population a. As per 2001 Census 3.68 crore b. As per 2011 Census 4.20 crore 3 Density of......

3.1 Delay in furnishing of Utilisation Certificates Odisha General Financial Rules (OGFR) 170 to 173 pr ovides detailed guidelines for sanction of Grant-in-Aid (GIA), maintenance of accounts and submission of Utilisation Certificates (UCs). The Government has modified some of these provisions......

2.1.2 Audit of appropriations by the Comptroller and Aud itor General of India seeks to ascertain whether (i) the expenditure actually i ncurred under various grants is within the authorisation given under the Appropriation Act , (ii) the expenditure required to be charged under the......

i T R P P P i C I: I 1 1-10 C II : R D D I P i 2.1 11 -29 R & D D an D I N i P i S 2.2 30 -51 R D In Te A W a A Ma I S 2.3 52 -70 C III : F D Ma a di of C 3.1 71 -76 H A i 3.2 77 -88 P I P 3.3 88 -99 H E 3.4 100 -101 P D M S D D e I i `15.39 c 3.5...

iii P T 7 ha subm C on of f i . T t P A s I Y i , I M P St I A M B A D W & Mi , r P C H ,H , at D ,F & H E s a D Mi D ha a T not -17 t i r pe -17 ne T S pt d A

C II 1 C In 1.1 A T G c m se nm D T L Audi m vol f e ex di or C t e l of . t a L e a P t e or e C I of R pr si obse .C I de t P s a I de T t se 6-17. w ha ,but R a . Ma subse 6-17,h i 1.2 A T 40 De a b A S / P C -c - S i a a ubor a of 25 D A unde G...

C I 1 C P T son i I of Yoj i I N P iiI W a A Ma I S R 2.1 Im P Y S E T Y t -w c t ru h t p o h S `1 c C T pre T -c proj art an `41.82 C adm o aw Non -re dam `62.44 f c f Q of al 2.1.1 In G Y -w c 1.Al 2019. T w a f - i-C C E c O R A 1 F r I A 1 a P...

A 1 A .2.1 2.10 S e ? N w w w ve unde ? I 43 w . ? L -br -br F P i r ? S be G . ? S o 1. MP w a ? B not ? L -c w f w g A y 1 ? R a ? L a unde G A 1 A Pi d age : C ik Tw nua g i no f ika A w J Bh A y 1 Pi d :E f A 1 A 3.1 R 3.5.3 S D D M c p C U p c...

Glo 1 G ab A A A A A A A M/ A A -c -I G A A E A A A A A A A A A A A A B B P B B B B B B Muni C B B B B s B B B B B B B B R B B C C C C C C C C C C C C C C C C H C C C C Ri C C C C C C Ma C C -c -D C -c -D C C C C C C C C C C D D D D si D D A 1 D D D ...

(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......

During the year 2016-17, four SPSUs 2 were incorporated. One SPSU 3 came under the purview of the Comptroller and Auditor General of India (C&AG) as per Section 139(5) of the Companies Act, 2013 in 2016-17.- The details of SPSUs in Gujarat as on 31 March 2017 are given in Table 1.1. Table 1.1:......

These 56 schemes included seven infrastructure schemes and 49 other GoG/ GoI schemes. A general review of the 49 schemes revealed that: · in respect of 12 schemes mainly for participation in Agriculture fairs, various projects of Gujarat Horticulture Mission, construction of cold storage and......

for each SFC with the Chief Secretary as the Chairman and Secretaries of PRH&RDD, UD&UHD, Finance Department, Revenue Department, Legal Department, General Administration Department etc. as members. 8 Cabinet Committee consisting of Ministers in-charge of various Departments9 As per Sixth Report......

and Family Welfare, GoI) As per Indian Public Health Standards (IPHS) guidelines of 2012, PHCs should be centrally located and easily accessible to general public. However, the table above shows that of the 120 test-checked villages, only 61 villages were located within six km of PHC/CHC while......

This Report relates to Audit of receipts and expenditure of the Local Bodies in Gujarat conducted under provisions of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 and read with proviso of Gujarat Panchayat Act, 1993, Gujarat Provincial Municipal......

3.5.2 Audit by Comptroller and Auditor General of India State Government by a resolution (May 2005) entrusted the Technical Guidance and Supervision (TGS) over the audit of local bodies to CAG. As per the resolution, the CAG would conduct test-check of some of the PRI and ULB units audited......

GOVERNMENT OF GUJARAT REPORT NO. 5 OF 2018 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON LOCAL BODIES FOR THE YEAR ENDED MARCH 2017 TABLE OF CONTENTS Particulars Paragraph number Page number Preface v Overview vii......

However, audit observed that the Public Health Institutions (PHIs) were not easily accessible to general public. In 120 test-checked villages under eight selected District Panchayats (DPs), only 61 villages were located within six km. of Primary Health Centre (PHC)/Community Health Centre (CHC)......