Audit Reports

CHAPTER-I INTRODUCTION 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 selected programmes and activities and Compliance Audit of various......

that main reason for non-commencement of new post graduate courses and super-specialty courses was shortage of teachers as the super-specialists generally do not prefer to join Government jobs due to lower entitlements as compared to private sector. However, efforts are being made for......

This Report contains three Chapters. This Report relates to audit of the Social and General Sectors of the Government departments 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,......

-- -- -- -- -- -- -- -- -- -- -- -- -- 01 -- -- 01 -- -- -- -- -- 01 21 Legal -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 01 -- -- -- 01 -- -- 22 General paragraphs -- -- -- -- 01 -- 01 -- -- -- 01 -- -- -- -- -- -- -- -- -- -- -- -- Total ... 01 -- -- 01 12 02 16 03 06 03 13 05 09 04 04 05 13......

2.1 13 CHAPTER-III – COMPLIANCE AUDITS EDUCATION DEPARTMENT Implementation of Right of Children to Free and Compulsory Education Act, 2009 3.1 39 GENERAL ADMINISTRATION DEPARTMENT Fraudulent and irregular payment under Member of Parliament Local Area Development Scheme (MPLADS) 3.2 57 HEALTH......

Further, GoI earmarked 5 per cent of total annual allocation of NRDWP for the support activities. Accordingly, GoR cons tituted (June 2009) General Body of WSSO comprising 15 members and a management committee of WSSO under the chairmanship of CE (Rural), Executive Director and five other......

It was, however, observed that in following cases t here was inordinate delay in supply of equipment by RMSCL:  RMSCL placed orders on M/s General Medical Equipment, Noida for supply and installation of 32 X -Ray machines (300 MA) at a cost of ` 1.57 crore during February 2014 to......

This report contains three Chapters . This Report relates to audit of the Soci al and General Sectors of the Government departments conducted under provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts......

19 General Administration General Administrative Department covers many small Department s such as State Guest Houses /Circuit Houses, Estate office, Civil Aviation Department, Govern or House, and Legislative Assembly. 20 Gopalan The main function s of the Department are registration of......

this Report 1.1 1 Profile of the Audit ed Entity 1.2 1 Authority for Audit 1.3 2 Organisational Structure of the Office of the Principal Accountant General ( Gene ral and Social Sector Audit), Rajasthan , Jaipur 1.4 2 Planning and conduct of audit 1.5 2 Significant audit observations 1.6 3......

5. The State Government may, by general or special order, require a municipality to perform such other municipal functions as the State Government may think fit. 6. The State Government may, looking to the functions of a munic ipality, increase the maximum limit of committees specified in this......

ctions like general on, drinking water, schedule of RPRA, ecretary, RuralDevelopmentDepartment Secretary -cum- Commissioner,Panchayati RajDepartment Junior Engineer, Junior Accountant etc. Chapter-I An Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of......

and expenditure of the Panchayati Raj Institutions and Urban Local Bodies in Rajasthan conducted under provision s of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 and read with proviso of sub-section (4) of section 75 of the Rajasthan Panchayati Raj......

A: Revenue Non Plan Plan Total Revenue Receipts 2,27,076 2,56,875 Revenue Expenditure 2,12,736 1,86,886 49,706 2,36,592 Tax Revenue 81,106 85,966 General Services 72,228 88,111 144 88,255 Non -Tax Revenue 23,135 28,944 Social Services 82,487 50,703 41,158 91,861 Share of Union Taxes/ Duties......

bookings , the expenditure unde r MH 2216/2217 - Housing/ Urban Development Department was understated while the expenditure under MH 3475 - Other General Economic Services are overstated to th at extent. GoUP issued orders ( September 2015 ) stipulating that such additional stamp duty woul d......

public expenditure The ratio of development expenditure and economic services expenditure to aggregate expenditure was less than the average for the General category States. (Paragraph 1.3.5.1) Financial results of irrigation works The Thirteenth and Fourteenth Finance Commissions had prescribed......

29 CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

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

Further, as per sub-Section 7 of Section 143 of the Act 2013, the Comptroller and Auditor General of India (CAG) may, in case of any company covered under sub-Section (5) or sub-Section (7) of Section 139, if considered necessary, by an order, cause test audit to be conducted of the accounts of......

Chapter III is to be submitted to State Legislature under Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. Chapter I of this report relates to audit of expe nditure of the Social, General and Economic Sectors (Non-PSUs) of the......

Chapter I contains the audit findings pertaining to Social, General and Economic Sectors (Non-Public Sector Undertakings- Non-PSUs) and a Performance Audit on ‘Implementation of Select Social Welfare Schemes by Government of Goa’. Chapter II contains the audit findings pertaining to Revenue......

Chapter-II Revenue Sector 33 2.1.6 Response of the Government/Departments towards Audit The Accountant General, Goa (AG) conducts periodical inspection of the Government/Departments to test check the transactions and verify the maintenance of important accounts and other records as prescribed......

1 2 - - - - - - 1 3 2 5 12 Finance - - - - - - 3 7 5 6 1 4 9 17 13 Fisheries 1 2 - - 1 2 - - - - 1 3 3 7 14 Forests 5 14 2 10 - - 2 8 - - - - 9 32 15 General Administration - - 1 1 - - 1 3 - - 2 5 4 9 16 Housing 1 3 - - - - - - - - - - 1 3 17 Health 6 9 3 10 10 17 1 3 8 38 4 15 32 92 18 Higher......

TABLE OF CONTENTS RR e e f f e e r r e e n n c c e e t t o o PP a a r r a agg r r a app h h PP a agg e e Preface iii Overview v CHAPTER – I SOCIAL, GENERAL AND ECONOMIC SECTOR (Non-PSUs) Trend of Expenditure 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 2 Lack of......

Revenue Total Non-Plan Plan Revenue receipts 9564.97 8552.24 Revenue expenditure 8865.98 6739.52 2126.47 8419.56 Tax revenue 4261.16 3975.37 General services 2872.43 2834.16 38.28 2560.08 Non-tax revenue 2712.00 2431.93 Social services 2265.44 1011.91 1253.53 2190.58 Share of Union......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules, 2005 provide that for grants provided for specific purposes, Utilisation Certificates (UCs) should be obtained by the Departmental officers from the grantees. The certificates so obtained are to be......

2.1.2 Audit of Appropriation Accounts 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 and that the expenditure required to be charged under the......

During 2013-14 and 2016-17, the State’s shar e of expenditure on health and family welfare to aggregate expenditure were better than General Category States, but the State’s share in respect of education and capital expenditure to aggregate expenditure was lower as compared to General......

3.8 70 Understatement of the Capital Head ‘4215 Capital Outlay on Water Supply and Sanitation’ 3.9 71 Misclassification of expenditure between General, Social and Economic Services under relevant Capital Heads 3.10 71 Non-accounting of Expenses/Commission on Sale of Stamps in Finance......

Plan Total Revenue Receipts 40,638.35 47,053.93 Revenue Expenditure 36,552.83 22,895.38 22,193.66 45,089.04 Own Tax revenue 11,478.95 13,299.25 General Services 12,002.43 12,742.66 281.10 13,023.76 Non-Tax revenue 5,853.01 5,351.42 Social Services 14,843.81 6,042.46 12,514.91 18,557.37 Union......

departmental officers should obtain Utilisation Certificates (UC) from th e grantees and after verification should forward these to the Accountant General (A&E), Jharkhand within 12 months of their sanction. Audit observed that 17,324 UCs due in respect of gr ants aggregating to ` 29,449.52......

the Finance Department failed to utilise the Monthly Civil Accounts Statement and Monthly Approp riation Accounts sent by the Principal Accountant General (A&E) to ensure better financial management and avoid the large savings and excess e xpenditure within the grants. Further, it was noticed......

of Public Expenditure The ratio of development expenditure and economic s ervice expenditure to aggregate expenditure was more than average for the General Category States (GCS). However, education sector expenditure and he alth sector expenditure were less than that of GCS. Paragraph 1.7.1......

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

Some of the major findings are summarised below: I. General The total receipts of the Government of Jharkhand f or the year 2016-17 were
 47,053.93 crore. The revenue raised by the State Go vernment was
18,650.66 crore (39.64 per cent of the total receipts). The share of receipts from......

CHAPTER – I: GENERAL 1.1 Introduction This chapter presents the overview of trend of receipts raised by the Government of Jharkhand and arrears of taxes pendin g......

2 Director General, Central Excise Intelligence, Jamshedpur Demand notice issued for concealed central excise duty to the manufacturers detected during raids. 5 Adityapur, Bokaro, Chaibasa, Dhanbad, Dhanbad Urba n, Giridih, Jamshedpur, Jamshedpur Urban, Palamu, Ramgarh, Ranchi East, Ran chi......

The I nspector General of Registrations (IGR) is responsible for administrati on of Act, Rules and orders issued by the Government from time to time. He is assisted by a Deputy/ Assistant Inspector General (DIG)/ (AIG) and a Depu ty Secretary at the headquarters, and an Inspector of Registration......

PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2017 has been prepared for submission t o the Governor of Jharkhand under Article 151 of the Constitution......

i TABLE OF CONTENTS Paragraph Page Preface iii Overview v CHAPTER – I: GENERAL Introduction 1.1 1 Trend of receipts 1.2 1 Analysis of arrears of revenue 1.3 4 Follow up on Audit Reports- summarised position 1.4 5......

The MD is the Chief Executive Officer of the Company, and is assisted by Chief General Manager and five General Managers. The Company has nine Project Implementation Units (PIUs) located at Patna, Gaya, Munger, Bhagalpur, Darbhanga, Saharsa, Purnea, Muzaffarpur and Saran, headed by Deputy......

The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 139 and 143 of the Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered Accountants), appointed by the Comptroller and Auditor......

The Comptroller and Auditor General of India (CAG) appoints Chartered Accountants (CAs) as Statutory Auditors and conducts supplementary audit of these companies. Audit of Statutory corporations is governed by their respective legislations as detailed below in table no 1.2: Table No.......

Secretary, Tourism Department-cum-Director, GoB Principal, IHM, Hajipur Bihar Hotels Ltd. General Secretary, Rajgir, BodhBihar Society Ms. Inayat Khan No 5. Bihar Forestry Development Corporation Limited 2016-17 Mr. Shishir Sinha, Mr. Tripurari Sharan Ms. Sujata Chaturvedi Mr. Arvind Kumar......

b Audit Report on Public Sector Undertakings for the year ended 31 March 2\ 017 OVERVIEW This Report contains the following chapters: Chapter-1: General information on functioning of State Public Sector Undertakings (PSUs), Chapter-2: Performance Audit of Bihar State Building Construction......

1,312 894 88 28 Source of supply Ground water Surface water Others Not covered by any water supply scheme 1,738 535 21 28 Household/ Beneficiaries General Schedule Caste Schedule Tribes Others Total Male 4,506 2,815 3,032 4,742 15,095 Female 3,871 2,786 3,365 3,469 13,491 Total 8,377 5,601......

4.2.11 Discrepancies in tendering process and contract man agement General Financial Rules provide that every authority delegated with the financial powers shall have the responsibility and accountabi lity to ensure efficiency, economy, and transparency in matters relating to public proc......

New Delhi Dated: (MAMTA KUNDRA) Director General of Audit, Central Expenditure Countersigned New Delhi Dated: (RAJIV MEHRISHI) Comptroller and Auditor General of......

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

that SWSM had to ensure that accounts w ere audited by a chartered accountant selected from a p anel approved by the Comptroller and Auditor General of India within six months of t he close of the financial year. This account would be supported by a statement of reconc iliation with the......