Audit Reports

The Compounded Annual Growth Rate (CAGR) of GSDP for th e period 2007-08 to 2016-17 has been 14.2 per cent as against 14.6 per cent in the General Category States (GCS) of the country. The State’s literacy rate has increased from 76.9 per cent (census 2001) to 82.3 per cent (census......

Principal Accountant General (Accounts and Entitlements)-I, Mumbai, Accountant General (Accoun ts and Entitlements)-II, Nagpur and Pay and Accounts Office, Mumbai within 12 months fr om the dates of their sanction unless specified otherwise. However, 38,884 Utilisa tion Certificates......

2.1.2 Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions......

annual growth rate of its Gross State Domestic Product for the period 2007-08 to 2016-17 has been 14.2 per cent as against 14.6 per cent in the General Category States of the country. During the above mentioned period, its population grew by 12.7 per cent as against 11.9 per cent in General......

3 .5 Response of the Departments/Government towards audit Accountant General (Economic and Revenue Sector Audit), Tamil Nadu, arranges periodical inspection of the Government Departments to test-check the transactions and verify the maintenance of important accounts and other records as per the......

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of the Union Territory of Puducherry relates to matters arising from Performance Audit of selected programmes......

Further, as per sub -Section 7 of Section 143 of the Act, the Comptroller and Auditor General of India (CAG) ma y, 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......

significant results of the Performance Audit and Compliance Audit of the Departments of the Government of Union Territory of Puducherry under the General, Social and Economic (including Revenue) services including Departments of Adi-D ravidar Welfare, Electricity, Health and Family Welfare......

4 4 Significant audit observations 1. 5 4 Response to audit 1. 6 8 Follow -up on the Audit Reports 1. 7 8 CHAPTER II – GENERAL AND SOCIAL SECTOR PERFORMANCE AUDIT TOWN AND COUNTRY PLANNING AND PUBLIC WORKS DEPARTMENTS Performance Audit of the Comprehensive Sewerage Scheme for urban areas......

Rural Areas EC : Encumbrance Certificate ECCE : Early Childhood Care and Education FCI : Food Corporation of India GDP : Gross Domestic Product GFR : General Financial Rules, 2005 GLV : Guide Line Value Appendices 98 GOI : Government of India GSDP : Gross State Domestic Product HDPE : High Density......

e organogram of the Police Department 5 is in dicated in Chart -2.2 below: Chart -2.2: Organogram of the Police Department The A dditional Director General of Police (Communication, Logistics and Modernisation) is responsible for co -ordinat ing various activities connected with the......

Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2017 Government of Karnataka Report No .2 of the year 2018 i Table of......

the year 2018 106 Appendix -1.2 (Re ference : Paragraph – 1.7.3, Page -8) Details of Departmental Notes pending as on 30 November 2017 (Excluding General and Statistical Paragraphs) Sl. No. Department 96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11......

60 `78.63 lakh + 18 per cent interest on `78.63 lakh for 13 months and 17 days. Chapter -IV 99 Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2015, Government of Karnataka , contained the findings of a Special Audit of the......

v Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

3.1.7 IT General Controls in Sajala 3.1.7.1 Non -maintenance of data dictionary Data dictionary is the key to understanding the database. BWSSB was requested to furnish the data dictionary for ‘Sajala’ and the data dictionary so provided was studied to understand the system. Comparison......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules stipulates that for grants released during a year for specific purposes, Utilisation Certificates (UCs) should be obtained by the Departmental Officers from the grantees within 12 months of the closure of......

APPENDICES Appendices 45 Appendix 1.1 (Reference: Page 1) Part A: Profile of Union Territory of Puducherry A. General Data Sl.No. Particulars Figures 1 Area 490 sq.km. 2 Population a. As per 2001 Census 9.74 lakh b. 2011 Census 12.48 lakh 3(a) Density of......

The Appropriation Accounts are complementary to the Finance Accounts. 2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants was within the authorisation given under the Appropriation Acts......

The pendency ranged from one to more than nine years. Fifty eight Autonomous bodies/Authorities did not submit to Principal Accountant General (G&SSA) their annual accounts due for the period upto 2015-16 as of March 2017. Fifteen Autonomous bodies/Authorities did not submit their accounts since......

Development expenditure Broadly, the Social and Economic Services constitute development expenditure, while expenditure on General Services is treated as non-development expenditure. Appendices 85 Terms Description Average interest rate Average interest rate is defined as the percentage of......

v PREFACE This R eport of the Comptroller and Auditor General of India for the year ended 31 March 201 7 has been prepared for submission to the Governor of the State of Tamil Nadu under Article 151 of......

2014 9 TNCSC 2011 -12 to 2013 -14 Procurement of goods for free distribution. 01.06. 2015 10 Controller General of Patents and Designs of Trademark, Mumbai 12.07.2014 to 24.03.2015 Trade mark registration 15.04. 2015 11 Customs 2013 -14 Tuticorin Import data 27.05. 2015 Monthly 2014 -15 to July......

i Paragraph Page Preface v Overview vii - x CHAPTER I GENERAL 1.1 Trend of revenue receipts 1 1.2 Analysis of arrears of revenue 4 1.3 Arrears in assessments 5 1.4 Evasion of tax detected by the......

involving ` 4,76 9.5 6 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the St ate during 201 6-17 were ` 1,40,231.13 crore, comprising tax revenue of ` 85, 941.40 crore and non -tax revenue of ` 9,913.76 crore. ` 24,537.77 crore was received from the......

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We acknowledge the co -operation extended by the Department in production of necessary records and information. Audit Findings 3.3.3. General controls General controls relate to the environment within which the development and implementation of Inform ation Technology systems are carried out.......

i Paragraph Page PREFACE v CHAPTER I – GENERAL Introduction 1.1 1 Trend of expenditure 1.2 1 About this Report 1.3 3 Authority for a udit 1.4 3 Planning and conduct of a udit 1.5 4......

However, other Departments are excluded and covered in the Report on General and Social Sector Services. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 201 6 - 1 7 as well as those which came to notice in earlier years,......

Reports and Field Manuals on the components of the project;  State/Di strict Micro Plan Manuals and Village Micro Plans; and  State General Financial and Accounting Rules/Procedures and Tamil Nadu Forest Code/procedure. 2.5 Scope and Methodology of Audit The implementation of......

System 8 ATN Action Taken Note 9 BBD Benkelman Beam Deflection 10 BC Bituminous Concrete 11 BM Bituminous Macadam 12 CAG Comptroller and Auditor General of India 13 CE Chief Engineer 14 COT Commissioner of Tourism 15 COPU Committee on Public Undertakings 16 CPD Chief Project Director 17 CRIDP......

Section -A: Revenue 8280.10 I – Revenue receipts 9129.12 7382.57 I-Revenue expenditure- 5650.45 2534.32 8184.76 550.44 -Tax revenue 586.67 2950.80 General Service s- 3410.00 11.18 3421.18 149.48 -Non-tax revenue 164.80 1973.60 Social Services of which 1201.47 855.29 2056.76 3142.42 -State’s......

Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incur red under various grants is within the authorization given under the Appropriat ion Act and that the expenditure required to be charged under the provis ions of the......

3.1 Utilization Certificates Rule 212 (1) read with Rule 20 of General Financial Rules, 2005 (GFR) read with Rule 210 provides that Utilization Certificate s (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant......

of the Government of Manipur w ho had not reconciled the figures for the year 2016-17 with the Accounts book ed by the Office of the Accountant General (A&E), Manipur 114 2.14 Statement showing Heads of Account in the budget no t conforming to the list of Major & Minor Head of Accounts 115......

timely submission of Detailed Countersig ned Contingent bills against drawal made on AC bills and ensure reconcil iation of accounts with Accountant General (A&E). Chapter III: Financial Reporting There were 4789 Utilization Certificates aggregatin g to ` 4318.26 crore in arrears in respect of......

57 CHAPTER II GENERAL SECTOR 2.1 Introduction The findings based on audit of State Government units under General Sector are featured in this chapter. During......

CS 5.79 Social Amelioration Society 7.35 4 NGOs for Assistance to Voluntary Organisation for OBCs 4.52 Sub Total 40.71 Audit Report on Social and General Sectors for the year ended 31 March 2017 86 ( ` `` ` in lakh) Sl. No. Name of the Department Name of Implementing Agency Fund Released 6......

measures taken on all paragraphs included in Audit Reports are required t o be submitted by the Departments duly vetted by the Accountant General ( Audit), Manipur to the Public Accounts Committee (PAC)/Committee on Public Undertakings (CoPU) within three months 44 from the date of......

45 FOLLOW-UP AUDIT YOUTH AFFAIRS AND SPORTS DEPARTMENT Follow-up Audit of “Youth Affairs and Sports Department” 1.7 47 Audit Report on Social and General Sectors for the year ended 31 March 2017 ii CHAPTER II GENERAL SECTOR Introduction 2.1 57 PERFORMANCE AUDIT PLANNING DEPARTMENT Performance......

v PREFACE This Report of the Comptroller and Auditor General of India on Social and General Sectors for the year ended 31 March 2017 has been prepared for submission to the Governor of Manipur under......

vii EXECUTIVE SUMMARY This Report has been prepared in three chapters. Chapters I and II deal with Social and General Sectors and Chapter III deals wi th Follow-up of Audit Observations. The Report contains two Performance A udits on ‘Relief and Disaster......

Report 8 AWP Annual Work Programmes 9 BADP Border Area Development Programme 10 BRGF Backward Regions Grant Fund 11 C&AG Comptroller and Auditor General 12 CIPET Central Institute of Plastics Engineering and Technology 13 CoPU Committee on Public Undertakings 14 CSS Centrally Sponsored......

The impor tant audit observations arising out of those IRs are processed for inclusio n in the Audit Report of the Comptroller and Auditor General (C&AG) of India. Audits were conducted during 2016-17 involving expe nditure of ` 5,377.27 crore including expenditure of ` 5,142.88 crore of......

{ as defined in Section 2(45) of the Companies Act, 2013} are audit ed by the Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (C&AG) as per the provisions of Section 139(5) or ( 7) of the Companies Act. These financial statements are subject to supplemen......

No. Abbreviation Expanded form 1 A&E Accounts and Entitlement 2 AA Assessing Authority 3 AAP Annual Action Plan 4 AG Accountant General 5 ARWSP Accelerated Rural Water Supply Programme 6 ATNs Action Taken Notes 7 BG Bank Guarantee 8 BRC Block Resource Centres 9 C&AG Comptroller and Auditor......

v PREFACE This Report of the Comptroller and Auditor General of India on Economic and Revenue Sectors for the year ended 31 March 2018 has been prepared for submission to t he Governor of Manipur under......

95 ( ` `` ` in crore) Year Expenditure incurred 2014-15 305.51 2015-16 1,212.22 2016-17 234.39 Total 5,377.27 Source: Records of the Accountant General (Audit), Manipur Appendix 1.3 (Reference: Paragraph 1.2.1) Objectives of NRDWP The objectives 114 of NRDWP are to: 1) Enable all households......

Authorities without proof of deposition of tax dedu cted at source 137 3.14 Tax deducted at source claimed to have been adjuste d through Accountant General (A&E), Manipur but not supported with documents or references of adjustments 138 3.15 Tax deducted at source not remitted into Gover nment......

Plan Total Revenue Receipts 1,18,817.31 1,33,213.79 Revenue Expenditure 1,17 ,028.58 83,958.99 47,961.76 1,31,920.75 Tax revenue 75,550.18 82,956.13 General Services 30,799.28 31,152.93 111.63 31,264.56 Non -tax revenue 5,355.04 5,794.53 Social Services 46,307.08 24,653.3 2 29,895.92 54,549.24......

No . Demand No Head of Account Provision 1 4 – Department of Personnel and Administrative Reforms 2012 -03 -102 -0-00 -103 Grants -in-aid General 0.35 2 2014 -00 -102 -0-02 -103 Gra nts -in-aid General 0.01 3 2014 -00 -102 -0-03 -059 Other Expenses 0.41 4 2014 -00 -102 -0-09 -059 Other......

The Heads of Departments in the Government are to ensure that the undertakings prepare and submit such accounts to the Accountant General for audit within a specified time -frame. Out of the nine u ndertakings , which are closed/transferred/converted into co -operative federations, proforma......

1.6 Financial position of departmentally managed Commercial/ Quasi Commercial undertakings 140 1.7 Detailed Loan accounts maintained by Accountant General (A&E) 141 1.8 Summaris ed financial position of the Government of Karnataka as on 31 March 2017 142 2.1 Cases of incurring expenditure which......

Expenditure under social and economic sector registere d growth of 18 and 19 per cent respectively over the previous year, while the growth in general services was two per cent . The share of plan expenditure in total revenue ex penditure increased from `40,009 crore in 2015 -16 to `47,962......