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22 March 2023
Compliance
Haryana
Report No. 1 of the year 2023:- Compliance Audit Report-2 for the year ended 31 March 2021

OVERVIEW The Report of the Comptroller and Auditor General of India (CAG) on the Compliance Audit Report-2 of the Government of Haryana for the year ended 31 March 2021 contains three Subject Specific.........

Sector:
Social Welfare
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13 July 2023
Financial
Bihar
Report No.1 of the year 2023 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31st March 2022, Government of Bihar.

chapter provides an overview on ‘Summary of Financial Performance of State Public Sector Enterprises’ and ‘Oversight Role of CAG on Accounts of State Public Sector.........

Sector:
Finance
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07 March 2023
Financial
Punjab
Report No 2 of 2023 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2022

Audit of State Public Sector Enterprises regarding investment, disinvestments, returns, debt servicing, performance and losses incurred, and also the CAG’s oversight on Audit of accounts of State Public Sector.........

Sector:
Finance
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04 January 2023
Financial
Chhattisgarh
Report No. 1 of 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Chhattisgarh.

Audit Reports in relation to the accounts of a Government Company or Corporation are submitted to the Government by the CAG for laying before the Legislature of Chhattisgarh under the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of.........

Sector:
Finance
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02 December 2022
Performance
Odisha
Government of Odisha Report No. 6 of the year 2022 - Audit Report of the Comptroller and Auditor General of India Performance Audit on Waste Management in Urban Areas for the year ended March 2021

and Auditor General of India has been prepared for submission to the Governor of Odisha under Article 151 of the Constitution of India and under CAG’s DPC Act 1971. This report contains results of a Performance Audit of Waste Management in Urban areas in Odisha which was conducted.........

Sector:
Environment and Sustainable Development
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22 September 2022
Financial
Nagaland
Report No. 1 of 2022 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021

Companies 5.12 110 Audit of State Public Sector Enterprises (SPSEs) 5.13 110 Appointment of Statutory auditors of Public Sector Enterprises by CAG 5.14 110 Submission of Accounts by SPSEs 5.15 111 Timeliness in preparation of Accounts by SPSEs 5.16 111 CAG’s oversight – Audit of.........

Sector:
Finance

5.2 Mandate Audit of ‘Government companies’ and ‘Government Con trolled Other Companies’ is conducted by the CAG under the provisions of Sectio n 143 (5) to 143 (7) of the Companies Act, 2013 read with Section 19 of the CAG ’s (Duties, Powers and Conditions of Service) Act, 1971.........

Hence, their Funds need to be housed in the Public Account of India/ States. This is the settled posi tion of the CAG, Ministry of Finance and Ministry of Law for the GoI. The status of funds of Nagaland State Electricity R egulatory Commission (NSERC) is shown in Table 4.1. Chapter IV: Quality.........

(PDF 0.76 MB)

Non-Tax Revenue decreased by ₹100 crore from ₹343 crore in 2016-17 to ₹243 crore in 2020-21 at CAGR of (-)8.26 per cent. The significant decrease in Non-Tax Revenue as c ompared to the previous year were noticed in other Misc. ( ₹47 crore) and Education, Sports, Arts and Culture (.........

However, the growth r ate for 2017-18 and 2019-21 for the State was higher compared to the national growt h rate. The CAGR of GSDP for Nagaland (10.25 per cent) in the decade was lower than the CAGR of Arunacha l Pradesh (11.18 per cent), Assam (10.38 per cent), Manipur (10.93 per cent), Mizoram.........

(PDF 0.7 MB)

3.2 Appropriation Accounts Audit of appropriations by the CAG seeks to ascerta in whether the expenditure actually incurred under various grants is in accord ance with the authorisation given under the Appropriation Act and that the expenditur e required to be charged under the provisions of the.........

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21 September 2022
Financial
Andhra Pradesh
Report No. 1 of the year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Andhra Pradesh.

6.3 117 Investments in Government Companies and Statutory Corporations and Budgetary support 6.4 118 Returns from PSUs 6.5 122 Oversight Role of CAG 6.6 128 Results of CAG’s oversight role 6.7 131 Conclusion 6.8 136 Recommendations 6.9 137 ƒ‰‡‹˜ Appendices Sl. No. Name of the.........

Sector:
Finance
(PDF 0.78 MB)

It highlights some of significant comm ents issued as a result of supplementary audit of the accounts of the PSUs conducted by the CAG and the impact on comments issued by the CAG on the financial statements received during the current year in respect of the Statutory Corporations where CAG is.........

(PDF 1.26 MB)

These accounts are audited independently by the Accountant General (Audit) and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this Report. Other sources include the following: x Budget of the State: for assessing the fiscal parameters.........

(PDF 0.69 MB)

Expectancy at birth (All India Average = 69.40 years) Gross State Domestic Product (GSDP) 2020-21 at current price 9,86,611 crore Per capita GSDP CAGR (2011-12 to 2020-21) in Andhra Pradesh 10.55 General States 10.28 GSDP CAGR (2011 -12 to 2020-21) in per cent Andhra Pradesh 11.80 General.........

(PDF 0.4 MB)

Despite drawing attention of the State Governmen t to this issue year after year in the Audit Reports of the CAG, there has been no improvement. 4.7 Personal Deposit Accounts 4.7.1 Personal Deposit Account framework Personal Deposits (PD) are established in two ways: x Under statutory.........

(PDF 0.17 MB)

Audit Reports in relation to the accounts of a Government Company or Corporation are submitted to the Government by the CAG for laying before the Legislature of Andhra Pradesh under provisions of Section 19A of the Comptroller and Auditor *HQHUDO¶V 'XWLHV3RZHUVDQG&RQGLWLRQVRI6HUYLFH.........

(PDF 0.33 MB)

Such audit forms the basis for the audit opinion contained in the Certificate signed by the CAG on the Finance Accounts of the year. The Finance Accounts are prepared by the Of fice of the Principal Accountant General (Accounts & Entitlements), Andhra Pradesh fr om the initial accounts.........

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21 September 2022
Financial
State Finances Audit Report for the year ended 31 March 2021

6.3 117 Investments in Government Companies and Statutory Corporations and Budgetary support 6.4 118 Returns from PSUs 6.5 122 Oversight Role of CAG 6.6 128 Results of CAG’s oversight role 6.7 131 Conclusion 6.8 136 Recommendations 6.9 137 ƒ‰‡‹˜ Appendices Sl. No. Name of the.........

Sector:
Finance
(PDF 0.78 MB)

It highlights some of significant comm ents issued as a result of supplementary audit of the accounts of the PSUs conducted by the CAG and the impact on comments issued by the CAG on the financial statements received during the current year in respect of the Statutory Corporations where CAG is.........

(PDF 1.26 MB)

These accounts are audited independently by the Accountant General (Audit) and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this Report. Other sources include the following: Chapter Overview hapter describes the basis and approach to.........

(PDF 0.69 MB)

at birth (All India Average = 69.40 years) 70 8 Gross State Domestic Product (GSDP) 2020-21 at current price ` 9,86,611 crore 9 Per capita GSDP CAGR (2011-12 to 2020-21) in per cent Andhra Pradesh 10.55 General States 10.28 10 GSDP CAGR (2011 -12 to 2020-21) in per cent Andhra Pradesh 11.80.........

(PDF 0.4 MB)

Despite drawing attention of the State Governmen t to this issue year after year in the Audit Reports of the CAG, there has been no improvement. 4.7 Personal Deposit Accounts 4.7.1 Personal Deposit Account framework Personal Deposits (PD) are established in two ways: x Under statutory.........

(PDF 0.17 MB)

Audit Reports in relation to the accounts of a Government Company or Corporation are submitted to the Government by the CAG for laying before the Legislature of Andhra Pradesh under provisions of Section 19A of the Comptroller and Auditor *HQHUDO¶V 'XWLHV3RZHUVDQG&RQGLWLRQVRI6HUYLFH.........

(PDF 0.33 MB)

Such audit forms the basis for the audit opinion contained in the Certificate signed by the CAG on the Finance Accounts of the year. The Finance Accounts are prepared by the Of fice of the Principal Accountant General (Accounts & Entitlements), Andhra Pradesh fr om the initial accounts.........

(PDF 0.19 MB)

APWRDC Andhra Pradesh Water Resources Development Corporation ARET Additional Retail Excise Tax AS Accounting Standard BRO Budget Release Order CAG Comptroller and Auditor General CAGR Compound Annual Growth Rate CAMPA Compensatory Afforestation Fund Management and Planning Authority CAO.........

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19 September 2022
Compliance
Assam
Report No. 2 of 2022 - Audit Report on Revenue Sector, Government of Assam

Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2020 Government of Assam Report No. 2 of 2022 i TABLE OF CONTENTS Particulars Paragraph Page.........

Sector:
Transport & Infrastructure |
Taxes and Duties
(PDF 0.3 MB)

Ministry of Finance, Government of India (GoI) in December 2017 14 instructed all the GST offices that the payment in respect of sanction ed amount shall be made only by the respective tax authority of the Central or Stat e Government. Thus, the sanction order issued by the Central tax authority.........

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19 September 2022
Financial
Assam
Report No. 1 of 2022 - State Finances Audit Report, Government of Assam

from ₹ 2,54,478 crore in 2016-17 to ₹ 3,48,277 crore in 2020-21 with Compounded Annual Growth Rate (CAGR) o f 8.16 per cent against the national CAGR of 6.43 per cent. However, there was a significant decline in the g rowth rate of GSDP from 11.63 per cent in 2016-17 to 3.89 per cent in.........

Sector:
Finance
(PDF 0.32 MB)

18,944 26.37 2019-20 54 34 0 20 83,721 54,157 64.69 2020-21 58 36 16 6 79,155 56,045 70.80 Non-reconciliation of figures has been pointed out by the CAG in the Audit Reports year after year. The Committee on Public Account (P AC) in its 161 st Report (Paragraph 13) also recommended (March 2020).........

(PDF 0.51 MB)

Table 1.1: Trends in growth of GDP and GSDP at curr ent prices (₹ in crore) Year 2016-17 2017-18 2018-19 2019-20 2020-21 CAGR National GDP (2011-12 Series) 1,53,91,669 1,70,90,042 1,88,86,957 2,03,51,013 1,97,45,670 -- Growth rate of GDP ( per cent ) 11.76 11.03 10.51 7.75 -2.97 6.43.........

(PDF 1.17 MB)

Audit of appropriations by the CAG seeks to ascerta in whether the expenditure actually incurred under various grants is in accordance with the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the Constitution.........

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