Audit Reports

Audit further noticed that the revised base year revenue was not audited by the DLFA though Section 5(3) of the Maharashtra GST (compensation t o Local Authorities) Act, 2017 stipulated that the base year revenue shall be audited by the DLFA. During the exit conference, the Principal Secretary........................

administration, HR management 3 Revenue Assessment and collection of various taxes, rent, advertisement and other property-related activities 4 Accounts Preparation and maintenance of accounts, preparation of budget 5 Public Health Sanitation, street sweeping, solid waste management and........................

CHAPTER - I INTRODUCTION 1.1 Seventy-fourth Constitutional Amendment The Constitution (Seventy-fourth) Amendment Act, 1992 (CAA) which came into effect from 1 June 1993, introduced Part IXA ( the Municipalities). The Act provided constitutional...

73 CHAPTER-III AUDIT ON TRANSACTIONS OF PANCHAYATI RAJ INSTITUTIONS 3.1 Excess expenditure on construction of Suspension Foot Bridge to the tune of ` ` ` ` 55.19 lakh Failure of the ZP (South) to initiate the work expe ditiously and failure to keep...

The position in this respect is given below: Table 1.2 Units planned for audit and actually audited Year No. of units planned for audit No. of units audited No. of reports issued PRIs ULBs PRIs ULBs PRIs ULBs Upto 2012-13 Not available Not available 47 6 47 6 2013-14 129 3 0 0 0 0 2014-15 178 7........................

accounts as contained in the financial statements including the accounts of special funds, if any, and the balance sheet shall be examined and audited by the Director of Local Fund Audit, or any other person, as may be appointed by the State Government or an Auditor appointed 82 by the........................

5. Minor works/ supervision/ Maintenance Approval and Implementation of minor works/supervision/ maintenance accounts upto ` 3 lakh. To report to ZP for projecting requirement of minor works. 6. Stockman centre Supervision/ maintenance of minor repairs of Stockman centre upto ` 3 lakh.........................

Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2017 Government of Sikkim Office of the Accountant General (Audit), Sikkim i Contents Paragraph Number Page Number Preface v...

vii This report contains five Chapters. Chapter I conta ins an overview of functioning, accountability mechanism and financial reporting is sues of Panchayati Raj Institutions in the State, Chapter II contains Performance Audit on Implementation of...

As a result, only 94 (out of 500) units were audited during 2013-16. Similarly, capacity building of the DLFA staff was also not accorded due importance as none of the staff had been trained in auditing. 3 The State Government should incentivise revenue collection by Local Bodies through........................

5. Minor works/ supervision/ Maintenance Approval and Implementation of minor works/supervision/ maintenance accounts upto ` 3 lakh. To report to ZP for projecting requirement of minor works. 6. Stockman centre Supervision/ maintenance of minor repairs of Stockman centre upto ` 3 lakh.........................

accounts as contained in the financial statements including the accounts of special funds, if any, and the balance sheet shall be examined and audited by the Director of Local Fund Audit, or any other person, as may be appointed by the Sta te Government or an Auditor appointed by the........................

61 CHAPTER -III AUDIT ON TRANSACTIONS OF PANCHAYAT RAJ INSTITUTIONS 3.1 Avoidable expenditure on augmentation of Rural Water Supply Scheme ( RWSS ) at Maniram Bhanjyang The ZP (South ) executed the project augmentation of RWSS at Maniram Bhanjyang...

Annual Technical Inspection Report on PRIs and ULBs for the year ended 31 March 2 01 6 GOVERNMENT OF SIKKIM Office of the Accountant General (Audit), sikkim i Contents Paragraph Number Page Number Preface v Overview vii CHAPTER – I AN OVERVIEW OF...

25 CHAPTER-II AUDIT ON TRANSACTIONS OF PANCHAYATI RAJ INSTITUTION S 2.1 Wasteful expenditure towards salary and allowances of Divisional Forest Officer 73 rd constitutional amendment (1992) envisaged upon the State Government to transfer fund,...

accounts as contained in the financial statements including the accounts of special funds, if any, and the balance sheet shall be examined and audited by the Director of Local Fund Audit, or any other person, as may be appointed by the Sta te Government or an Auditor appointed by the........................

5. Minor works/ supervision/ Maintenance Approval and Implementation of minor works/supervision/ maintenance accounts upto ` 3 lakh. To report to ZP for projecting requirement of minor works. 6. Stockman centre Supervision/ maintenance of minor repairs of Stockman centre upto ` 3 lakh.........................

Annual Technical Inspection Report on PRIs and ULBs for the year ended 31 March 2015 GOVERNMENT OF SIKKIM i Contents Paragraph Number Page Number Preface v Overview vii CHAPTER – I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTIBILITY MECH ANISM AND...

vii This report contains three Chapters. Chapter I cont ainsan overview of functioning, accountability mechanism and financial reporting is sues of Panchayati Raj Institutions in the State,Chapter II containsCompliance Audit Parag raphsrelated to...

Internal Audit Sec. 48(2) of the SP Act, 1993; Sec. 86 of the SP Act, 1993 The accounts of the fund of a GP/ZP shall be examined and audited by an auditor appointed by State Government. The DLFA had audited only 47 GPs and 6 ULBs as against the planned unit of 129 and 3 respectively.........................

CHAPTER-II AUDIT OF TRANSACTION OF PANCHAYAT RAJ INSTITUTIONS 21 CHAPTER-II AUDIT ON TRANSACTIONS OF PANCHAYAT RAJ INSTITUTIONS 2.1 Injudicious expenditure towards purchase of plastic chairs and sound system The decision of the ZP (East) to incur...

  OVERVIEW vii This report contains four Chapters. Chapter I has two sections, Section 'A' gives an overview of the Panchayat Raj Institutions in the State and Section 'B' contains audit comments on Financial Reporting. Chapter II and IV contain...

accounts as contained in the financial statemen ts including the accounts of special funds, if any, and the balance sheet shall be examined and audited by the Director, or any other person, as may be appointed by the State Gove rnment or an Auditor appointed by the Municipality from the........................

Annual Technical Inspection Report on Panchayat Raj Institutions and Urban Local Bodies for the year ended 31 March 2014 Government of Sikkim Office of the Accountant General (Audit), Sikkim i Contents Paragraph Number Page Number Preface v Overview ...

(c) Incorrect opening balances taken in House Tax registers amounting to ₹8.03 lakh In three ULBs (MCs Ghumarwin, Hamirpur and Manali) audited during 2018-19, audit noticed that an amount of
8.03 lakh 3 was taken less in the opening balances during the period from 2014-15 to 2017-18 in the........................

During scrutiny of records in 18 PRIs audited durin g 2017-18 and 2018-19, it was noticed that payment amounting to ₹1.04 crore was made to contractors/firms for use of JCB and carriage of materials such as stone, sand etc. duri ng the period 2012-18 without deducting TDS of ₹1.55 lakh (........................

During 2017-19, 457 PRIs were audited by the HP SAD. Sub-section (1) of section 118 of the HPPR Act, 199 4 also provides that there will be a separate and independent internal audit agency unde r the control of the Director, Panchayati Raj to audit the accounts of PRIs with a view to en........................

of Himachal Pradesh Municipal Corporation Act, 1994 and Section 255(1) of Himachal Pradesh Municipal Act, 1994, the accounts of the ULBs are to be audited by a separate and independent agency. Primary audit of ULBs is being conducted by the Director, HP State Audit Department (HP SAD). Durin g........................

the CAG appoints the Chartered Accountants as Statutory Auditors for Companies and gives directions on the manner in which the accounts are to be audited. In addition, CAG has the right to co nduct a supplementary audit of the financial statements. The statutes governing some S tatutory........................

for the financial year beginning on April 1st and ending on March 31st following, as finally recorded in the Accounting authority’s book s (as audited by C&AG). Provisional Accounts refers to the unaudited accoun ts. 2. ‘Administrative approval’ of a scheme, proposal or work - is the........................

These accounts are audited independently by the Principal Accounta nt General (Audit), and certified by the CAG. The Finance Accounts and Appropriation Accounts of the State for the year 2020-21 constitute the core data for this SFAR. Other sourc es include: Budget of the State for the year........................

Based on the audited accounts of the Government of Himachal Pradesh for the year ended 31 March 2021 and additional data collated fr om several sources such as the Economic Survey (brought out by the State governmen t) and Census, this Report provides an analytical review of the Annual Account........................

below: Chart-3.2: Summary of budget implementation for the year 2020-21 Source: Based on the procedure prescribed in Budget Manual and Appropriation Accounts. 3.1.1 Summary of total provisions, actual disbursem ents and savings during financial year The total budget provision for expenditure in........................

Further, in the absence of such information, the bo dies/authorities to be audited could not be identified and the correctness, regularity/p ropriety of expenditure from the grants and loans given to these bodies / authorities out o f the Consolidated Fund of the State could also not be........................

No. Plant Unit No. Installed Capacity in Mega Watt (MW) Generation (in MUs) 2016-17 2017-18 2018-19 2019-20 2020-21 1 Normative Generation 1 for Thermal Units (in MUs) 18,413.52 18,413.52 18,413.52 18,413.52 17,769.66 Actual Generation Thermal (A) 2 Panipat Thermal Power Station (PTPS) V 210........................

of all the three power plants of Company and found that it was within the norms approved by HERC at all units except at RGTPP (Unit -II) during 2019-20 and 2020-21 as detailed below: Table 3.1: Details showing normative consumption of coal vis-à-vis actual consumption of coal Year GCV of........................

cost (per unit) 3.31 3.63 3.47 3.64 3.16 Total cost per unit 5.26 5.24 5.23 5.69 5.60 Profit/ Loss per unit -0.18 -0.01 0.24 0.53 0.08 Source: Annual Accounts of the Company. It would be seen from the above that the fixed cost per unit for the last five years has increased from ` 1.95 per unit to........................

pattern of all the three power plants of Company was within the norms approved by HERC in respect of its units except for RGTPP (Unit-II) during 2019-20 and 2020-21. (Paragraph 3.1, Page 29) The quantity and quality claims include compensatio n for short supplies of Coal Companies, quality........................

Nil 162.69 Nil Nil 316.07 Nil Nil 2016-17 Nil Nil Nil Nil Nil Nil 2017-18 9.16 Nil 43.72 64.27 52.88 64.27 2018-19 18.47 40.09 Nil 11.28 18.47 51.37 2019-20 17.81 66.24 29.88 39.99 47.69 106.23 2020-21 46.23 3.74 13.78 3.74 60.01 2021-22 37.06 11.45 Nil Nil 37.06 11.45 Total 153.38 82.50 164.01........................

1 2 Industries and Commerce 2 6 1 3 Urban Development 3 6 5 Total 7 17 7 Compliance audit refers to examination of the expenditure and revenue of the audited entities to ascertain whether the provisions of the Constitution of India, applicable laws, rules, regulations and various orders and........................

tax provi sions only in April 2018 and filed (October 2018) its revised Income Tax ret urn assessing its income at ` 285.43 crore on the basis of audited accounts by ad ding interest income of ` 204.06 crore on accrual basis. The Company now paid (October 2018) balance tax of ` 80.32 crore........................

These accounts are audited independently by the Principal Accountant General (Audit), and certified by the CAG. Finance Accounts and Appropriation Accoun ts of the State constitute the core data for this report. Other sources include the following: Budget of the State for assessing the........................

N . Department Name of the office District Audited upto 1 Health District Rural Health Society Bokaro 2018 -19 2 Health District Rural Health Society Chatra 2018 -19 3 Health District Rural Health Society Deoghar 2012 -13 4 Health District Rural Health Soci ety Dhanbad 2018 -19 5 Health........................

The compensation payable to the State shall be calculated for every financial year after the receipt of final revenue figures, as audited by the CAG of India. A base year (2015 -16) revenue figure of taxes subsumed under GST was finalised under GST Act. In the case of Jharkhand, the revenue........................

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in www.agjh.cag.gov.in State Finance s Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Government of Jharkhand Report No. 2 for the year 2022 State ...

Information regarding placement of SARs in respect of audited accounts of JHALSA has not been intimated despite active pursuance. Further, though audit pursued the matter regularly with the concerned authorities for submission of accounts of the bodies men tioned in the above table, the same........................

It is based on the audit of Appropriation Accounts and gives a grant -wise description of appropriations and the ma nner in which the allocated resources were managed by the service delivery Departments. 3.1 Budget Process The annual exercise of budgeting is a means for detailing the........................

Executive Summary The Report Based on the audited accounts of the Government of Jharkhand f or the year ending 31 March 2021 , this Report provides an analytical review of the finances of........................