Audit Reports

Revenue Revenue receipts 1,09,841.81 1,23,291.27 Revenue expenditure 1,03,894.83 1,03,04 3.68 15,015.98 1,18,059.66 Tax revenue 64,442.71 71,549.41 General services 35,804.35 40,932.63 468.93 41,401.56 Non-tax revenue 13,345.66 15,073.97 Social services 44,926.02 38,934.11 10,104.89 49,039.00......

3.1 Delay in furnishing utilisation certificates The Gujarat Financial Rules, 1971 1 read with General Financial Rules 2 provide that for the grants provided for specific purposes, uti lisation certificates (UCs) should be submitted within 12 months of the closure of the financial year by......

2.1.2 Audit of Appropriation Accounts by the Comptroller and Audito r General of India seeks to ascertain whether the expenditure act ually incurred under various grants is within the authorisation given under th e Appropriation Act and that the expenditure required to be charged under......

73 3.7 Operation of omnibus Minor Head 800 74 3.8 Comments on Accounts 76 3.9 Conclusion and Recommendations 78 APPENDICES Appendix 1.1 Part A General Data 81 Appendix 1.1 Part B Structure and Form of Government Accounts 82 Appendix 1.1 Part C Layout of Finance Accounts 82 Appendix 1.2 Part......

The Education Department held the highest number of personal deposit accounts (171), followed by Agriculture and Co-operation Department (69) and General Administration Department (54). There were also 280 personal le dger accounts pertaining to Panchayats at the district and the taluka level......

no. 1 and 5 – Union Finance Accounts; Sl. no. 2 - Pr. CCA, CBDT, Sl. no. 3 and 4 – Pr. Directorate General of Income Tax (Admn. & Tax Payers Services), Research & Statistics Wing 1.2.3 Table 1.3 below gives the details of non-corporate assessees in different categories of income. Table......

The Committee also desired the office of the Comptr oller & Auditor General of India to submit a report on the violations of th e Public Charitable Trusts and make recommendations on how to remedy the gaps and prevent such recurrences in future. In this regard, data/inform ation relating to......

iii Highlights The C\bmptr\bller and Audit\br General \b\f India c\bnducts the audit \b\f receipts \b\f the Uni\bn G\bvernment under secti\bn 16 \b\f the C\bm ptr\bller and Audit\br General \b\f......

Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......

The Director General of Income Tax (Systems), New Delhi furnished the list of assessees who had claimed exemption under section 10(1) for Agricultu ral income of ` 5 lakh and above and whose scrutiny assessments were compl eted during the FY 2014-15 to FY 2016-17 for selected Commissionerates .......

In the remaining 55 Source: Principal Directorate General of Income T ax (Admn. & Tax Payers Services), Research and Statis tics wing 56 Overcharge is on account of mistakes in adoption of correct figures, arithmetical errors in computation of income, incorrect application of rates of tax/intere......

Directorate General of Income Tax (Admn. & Tax Payers Services), Research & Statistics Wing Report No. 9 of 2019 (Direct Taxes) 54 of higher authority. The deficiency in the AST needs to be eliminated to ensure accuracy of tax demand generated through sys tem. 4.1.4 The Ministry has......

Omis sion to disallow the same 117 DIT-Directorate General of Income Tax (Investigation) , CIB-Central Information Branch, FIU- Financial Intelligence Unit Report No. 9 of 2019 (Direct Taxes) 117 had resulted in underassessment of ` 6.87 crore involving short levy of tax of ` 2.23 crore. Similar......

CIT Commissioner of Income Tax CIT(A) Commissioner of Income Tax (Appeals) CSO Central Statistical Office CT Corporation Tax DGIT (Systems) Director General of Income Tax (Systems) DOR Department of Revenue DRP Dispute Resolution Panel DT Direct Taxes FC Flagship company FCRA Foreign Contribution......

from the following sources: Purchase Manual, Stores Manual and office orders/circulars relating to procurement and management of inventory; • general conditions of contracts, terms and conditions of tender agreement and work order/purchase orders; budget, agenda and minutes of various......

and Statutory Corporations and has been prepared for submission to the Government of Rajasthan under Section 19A of the Comptroller and Auditor General s (Duties, Powers and Conditions of Services) Act, 1971, as amended from time to time. 2. Audit of the accounts of Government Companies is......

Non-working Government Companies 28. Rajasthan Civil Aviation General 20-Dec-2006 4.49 0.00 0.00 4.49 0.00 0.00 0.00 0.00 Corporation Limited Administrative and Civil Aviation Total C-II 4.49 0.00 0.00 4.49 0.00 0.00 0.00 0.00 TotalC(I+m 5.49 0.00 0.00 5.49 0.00 0.00 0.00 0.00 Grand Total......

I Comments on Accounts of Power Sector Undertakings 1.21 Fifteen Power sector Companies forwarded their 15 audited accounts to the Accountant General during 1 October 2017 to 30 September 2018. Of these, seven accounts were selected for supplementary audit. The Audit Reports of Statutory......

Section 56 of the Act required the State Public Sector Enterprises to issue guidelines, procedures, general forms, standard specifications and manuals conforming to the provisions of the Act/Rules. We noticed that NVNL and JdVVNL did not revise (March 2018) the Purchase Manual in consonance......

Part II Chapter IV Functioning of State Public Sector Undertakings (other than Power Sector) I Introduction 4.1 There were 28 State Public Sector Undertakings (PSUs) as on 31 March 2018 which were related to sectors other than Power Sector. These...

3 A Paragraph (4.6) on similar issue was incorporated in the Report of the Comptroller and Auditor General of India (PSUs) for the year ended 31 March 2013 and recommendation given by the Committee on Public Undertakings (COPU) on the paragraph are detailed in AII~WX-19. 4 20 per cent of the plot......

The fmancial statements of Government Companies are audited by the Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These financial statements are also subject to supplementary audit by the CAG. As on 31 March 2018, Rajasthan had 43 State Public Sector......

TABLE OF CONTENTS ) Reference to SUBJECT Paragraph(s) Page(s) Preface vii-viii Overview IX -XV INTRODUCTION FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3-4 Investment by Government of Rajasthan in State 7-9 4-5......

CHAPTER -1: GENERAL 1.1 Introduction Excise revenue constituted 14.78 per cent of the total revenue raised by the State Government in 2017 -18 . Our audit aimed......

iii Preface Thi s Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 contains the results of Audit of ‘Pricing of Production and Sale of Liquor’. It has been......

i TABLE OF CONTENTS Reference to Particulars Paragraph (s) Page (s) Preface iii Executive Summary v CHAPTER -1: GENERAL Introduction 1.1 1 Trend of State Excise Receipts 1.2 1 Audit objectives 1.3 2 Audit criteria 1.4 2 Audit scope and methodology 1.5 2......

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......