Audit Reports

iii Preface Thi s 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 Uttar Pradesh under Article 151 of the......

Forest 775.94 840.46 1,231.72 (Source: Appropriation Accounts of respective years) 1.3 Audit Coverage During the year 2016 -17, the Accountant General ( Economic and Revenue Sector Audit ), Uttar Pradesh conducted the compliance audit of 156 out of the total 483 auditable units under the 18......

(Paragraph 2.4) Part -B: Revenue Sector Chapter -3: General Total receipts of the Government of Uttar Pradesh for the year 2016 -17 were ` 2,56,875.15 crore, of which, ` 1,14,909.99 crore (44.73 per cent ) constituted the State’s own receipts. Government of India contributed ` 1,41,......

The Inspector General (Registration) (IGR) is the head of the Stamps and Registration Department. He is empowered with t he task of superintendence and administration of the registr ation work. He is assisted by 92 Assistant Inspectors General (AIsG) at the district / headquarters level and 354......

Source of Energy Avoidable loss of interest 2.3 11 Energy Department Non -reali sation of Electricity Duty 2.4 12 PART -B: REVENUE SECTOR CHAPTER -3: GENERAL Introduction 3.1 13 Trend of receipts 3.2 13 Analysis of arrears of revenue 3.3 16 Follow up on the Audit Reports -summarised position 3.4......

State Finances for the year ended 31 March 201 8 Chapter II Financial Management and Budgetary Control 2.1 Introduction The Comptroller and Auditor General of India performs the a udit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying in the......

1 increased from 6.52 crore in 200 8 to 7.45 crore in 201 7, recording a decadal growth of 14.3 per cent , as against the average growth rate of General Category States 2 at 11.6 per cent . The percentage of populat ion below the poverty line * was 14.7 per cent which was less than the All......

3.1 Delay in furnishing Utilisation Certificates Rule 281 of General Financial and Account Rules (GF&ARs), 2012 prescribed that the grants shall be provided for specific purpose . Rule 282 & 286 envisages that Utilization Certificates (UCs) of grants should be obtained by the departmental......

the ratio of development , economic sector, education and health sector expenditure to aggregate expenditure was higher than the average for the General Category States , the fact remained that infant mortality, literacy and per capita income in Rajasthan continued to be adverse as compared......

The matter is being pointed out continuously in the Comptroller and Auditor General’s Audit Reports since 2011 -12. However, only three out of 129 units were audited during the year 201 7-18. 7.3 Results of audit There we re 137 auditable units 1 in the Departments of Mines, Geology and Pet......

5.3. 2 Organis ational set -up The Department functions under the overall administrative control of Finan ce Department. The Inspector General, Registration and Stamps (IGRS) is the administrative head of the Department . The Additional Inspector General (AIG), is the Ex -officio superintendent......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 8 has been prepared for submission to the Governor of Rajasthan under Article 151 of the......

Some of the significant audit findings are mentioned below: I. General The total revenue receipts of the Gov ernment of Rajasthan during 2017 -18 were ` 1,27,307.18 crore as against ` 1,09,026 crore for the year 2016 -17 . The revenue raised by the Government amounted to ` 66,339.13 crore......

19 Recommended by the DLC or the rates approved by the Inspector General of Registration and Stamps or the rates determined by the State Government, whichever is higher. 20 Bhusawar, Bilara, Dausa, Newai, Pipar City, Ramgarh Pachwara, Tonk and Weir . 21 Dausa, Ne wai, Ramgarh Pachwar a, Sagwada......

applied Date of licence sanctioned Year for which sanctioned Time taken (in days) Revenue loss (` in lakh) 1 Hotel Sanchal Fort and Resort, Barmer. General Category Other District Headquarter 07/201 5-16 26.11.2014 2014 -15 25.6.2015 2015 -16 211 6.00 2 Hotel Sai Laxmi Palace, Transport Nagar,......

i Reference to Paragraph Page Preface iii Overview v-x CHAPTER -I : GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 5 Evasion of tax detected by the Department......

During test check (between May 2017 and February 2018) of the reg istration records, tax ledgers and general index registers of 11 RTOs 3 and 4 DTOs 4 for the period 2014 -15 to 2016 -17, it was noticed that owners of 2,081 vehicles 2 Notification dated 1 May 2003. 3 RTO s: Ajmer, Alwar,......

act as a bridge between the industries and the environmental regulators through capacity building for all stakeholders, awareness generation among general public on pollution prevention and publishing various technical and statistical reports. The agency submitted its report in February 2014 to......

However, industrialization also had adverse health consequences not only for workforces, but for the general population as well. These effects have been caused either directly by exposure or indirectly through environmental degradation. Environmental health hazards, may be biological,......

and Sericulture Audit Report (Economic Sector) for the year ended 31 March 2017 2 1.3 About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from audit of 27 Government Departments and 19 Autonomous Bodies under the Economic Sector (......

all its dimensions and craft an equal, just and secure world by 2030, 17 Sustainable Development Goals (SDGs) were adopted (September 2015) in the UN General Assembly Summit. India, as a member of UN General Assembly is a signatory to the SDGs, which also have to be followed by all the states......

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

BM CBR CE Chief Engineer CEGESS CFC CF&E CTO DBM DIC District Industries Centre DIS DISCOM DPR ECRC EE FYP Five Year Plan GEF Green Energy Fund GFR General Financial Rules GHG GSB -Base HCCI HPM HRBC IDO IPDS IRC JCCT LA LED MAD Municipal Affairs Department MERC MDRs MNRE Audit Report (Economic......

AC Air Conditioned ADM Additional District Magistrate ADSR Additional District Sub-Registrar AETC Auto Emission Testing Centre AG Accountant General ARA Additional Registrar of Assurance ARAI Automotive Research Association of India ARTO Additional Regional Transport Officer BE Budget......

The Inspector General of Registration & Commissioner of Stamp Revenue (IGR & CSR) is the head of the Directorate of Registration and Stamp Revenue under the Finance (Revenue). 5.2 Internal audit As on December 2017, the Department did not furnish details regarding Internal Audit Wing (IAW).......

Internal Audit wing (IAW) of an organisation is a vital component of its internal control mechanism and is generally defined as the control of all controls to enable the organisation to assure itself that the prescribed system is functioning reasonably well. Audit observed that there was no......

audit, scope, criteria and methodology of the Performance Audit were discussed in an Entry Conference held on 28 February 2017 between the Accountant General and Principal Secretary to the Government of West Bengal, L&LR Department. Findings of the Performance Audit were forwarded to the......

and Industries (C&I) Department, Finance Department, Land and Land Reforms (L&LR) Department, Irrigation and Waterways (I&W) Department and the General Administration Department are associated with the assessment, levy and collection of mining receipts. 6.2 Internal audit There was no......

BE Actual BE Actual Actual 1.Interest receipts 1,008.14 934.10 478.41 986.29 775.45 277.46 1,152.93 334.94 323.80 1,201.24 (+) 258.64 2.Miscellaneous general services88.71 187.96 330.46 231.78 227.73 185.79 276.89 180.24 219.47 182.66 (+) 1.34 3.Forestry and wild life93.00 113.61 111.89 123.76......

84 According to Directorate General of Hydrocarbons, Coal Bed Methane (CBM), a non- conventional source of natural gas is now considered as an alternative source for augmenting India’s energy resource. The vast majority of the best prospective areas for CBM development are in eastern India,......

With regard to execution of works by the three PSUs, audit observed the following deficiencies: 2.9.1 Delays in execution of works The general terms and conditions of all the contracts prescribes a time schedule for completion of the works. Hence, the PSUs were required to adhere to the time......

(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 (CAG) under the provisions of Section 619 of the Companies Act 1956 and Section 139 and 143 of the Companies Act 2013. The accounts......

Abbreviation Description 1 ACQ Annual Contracted Quantity 2 AEL Adani Enterprise Limited 3 AETC Automobile Emission Testing Centre 4 AG Accountant General 5 ATN Action Taken Notes 6 BEL Britania Engineering Limited 7 BG Bank Guarantee 8 BHEL Bharat Heavy Electricals Limited 9 BkTPS Bakreshwar......

‘Production and Marketing performance of Saraswaty Press Limited’ was incorporated as Paragraph 2.3 in the Report of the Comptroller and Auditor General of India (Commercial), Government of West Bengal for the year ended 31 March 2008. The Report was laid in the West Bengal Legislative......

The SJSAD in reply stated (September 2018) that the lands are generally acquired for construction of hostel. However, in ca ses where lands are not readily available, rented premises were identified considering the intake capacity of the hostel. The reply is not tenable as the intake capacity of......

CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Performance audit of select ed programmes and activities and Compliance audit of Government......

2015-16 2016-17 2017-18 Total IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras IR Paras 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 General Sector 1. Finance Mumbai 7 14 0 0 1 4 0 0 2 7 2 2 4 25 16 52 Nagpur 15 22 0 0 0 0 4 12 0 0 0 0 0 0 19 34 Total 22 36 0 0 1 4 4 12 2 7 2 2 4......

This Report relates to audit of the General and Soc ial Sector of the Government Departments conducted under the provisio ns of the Comptroller and Auditor General’s (Duties, Powers and Condition s of Service) Act, 1971 and Regulations on Audit and Accounts, 2007 issued thereunder by the......

About this Report 1.1 1 Audited Entity Profile 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Offices of the Principal Accountant General (Audit)-I, Mumbai and the Accountant General (Audit)-II, Nagpur 1.4 2 Planning and Conduct of Audit 1.5 3 Significant Audit Observations 1.6......

which envisaged identifying forestry and wild life management activity necessary to endure the impact of the road activity and were thus necessary in general for the conservation of flora and fauna and for the specific habitats. The plan was to be impleme nted during a period of five years from......

No . Financial year Released grants by GoI Total Expenditure Total Surrendered Grants Total Unspent Balance General SC ST General SC ST General SC ST 1 201 3-14 116.74 30.82 16.24 163.80 116.74 4.59 3.30 124.63 0 26.23 12.94 39.17 0.00 2 2014 -15 133.85 28.00 15.65 177.50 126.61 5.41 5.36 137.38......

Th is Report relates to audit of the Economic Sector of the Government dep artments conducted under the provisions of the Comptroller and Auditor General’s ( Duties , Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts , 2007 issued there under by the......

It is pertinent to mention that shortfall in oil seed production was discussed in Comptroller and Auditor General‟s Audit Report (Civil) for the year 1990 -91 (Paragraph 3.1.7) and for the year 2003 -04 (Paragraph 3.4.9). It is seen that the supply of soyabean seed has not shown significant......

1.2 1 Authority for audit 1.3 2 Organisational structure of the offices of the Principal Accountant Genera l (Audit) -I, Mumbai and the Accountant General (Audit) -II, Nagpur 1.4 2 Planning and conduct of audit 1.5 3 Significant audit observations 1.6 3 Responsiveness of government to Audit 1.7......

Drug Inspectors affected activities like issue and renewal of licences, inspections, statutory sampling and consequently drug control in general . The Department stated (January 2018) that appropriate steps for appointment of 79 Drug Inspectors had already been taken to tide over the......

Chapter 3: Compliance Audit 83 The objective was formulating the policy and the general proposal in respect of the development of land and indicating broadly the manner 5 in which the land is proposed to be used. It was observed that out of total 17,220.04 acres (51 mouzas) of land under the......

1 Chapter 1: Overview of the General and Social Sector 1.1 About this Report This Report covers matters arising out of the audit of State Government Departments and Autonomous......

Additional ADM Additional District Magistrate ADR Adverse Drug Reaction ADSR Additional District Sub-Registrar AE Assistant Engineer AG Accountant General AMC ADR Monitoring Centre AMC Asansol Municipal Corporation ASHA Accredited Social Health Assistant Asstt. Assistant AT Assistant Teacher......

vii Overview This Report of the Comptroller and Auditor General of India relates to matters arising from performance audit of selected programmes/ activities and Government organisations and compliance......

i Table of Contents Paragraph Page Preface v Overview vii Chapter 1: Overview of the General and Social Sector 1 Chapter 2: Performance Audits Health & Family Welfare Department Drug Control in West Bengal 2.1 7 Food & Supplies......

Preface This Report on General and Social Sector for the year ended March 2017 has been prepared for submission to the Governor of West Bengal under Article 151of the......