Audit Reports

This was due to defective meters and modems, defective Data Concent rating Unit, failure/non- availability of General Packet Radio Service (GPRS) connectivity etc. The Company, thus, could not avoid human intervention i n data communication for energy accounting and auditing despite declaration......

The administrative departments were required to submit the said explanatory notes to th e Assam Legislative Assembly with a copy to the Accountant General within 20 days from the date of receipt of the Audit Reports. The administrative departments concerned did not su bmit any explanatory notes......

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

The Inspector General of Police, Logistic (IGP) of Assam requested (August 2011) the Company to provide rates for supply of steel co ts as per specification. The Company accordingly obtained (September 2011) rate quotations from few SSI units on an ad hoc basis for the items required in......

1 Chapter 1 Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from the Performance A udit of selected programmes and activities and Compliance A udit of......

Food Security – Public Distribution System/Civil Supplies, Rural Development and Panchayat Raj are excluded and covered in the Report on the General and Social Services. 3. The instances mentioned in this Report are among those, which came to notice in the course of audit for the year 201......

Food Security – Public Distribution System/Civil Supplies, Rural Development and Panchayat Raj are excluded and covered in the Report on the General and Social Services. 3. The instances mentioned in this Report are among those, which came to notice in the course of audit for the year 201......

The reply wa s not justifiable as reply was general in nature and details of alternative plots were not furnished. 2.1.10. 4 Non -enforcement of terms of allotment When the Land Allotment Letter was issued, the land or plot wa s shown as allotted in KIADB records even though possession of the......

services under of C&T (T), five services under CT, one service under Registration and two services under Excise Department were added in June 2015. General Administration (Administrative Reform) {GA (AR)} Department was the nodal Department for monitoring the implementation. Audit was conducted......

DDG Deputy Director of Geology DDM Deputy Director of Mines DEO District Excise Office DGO Directorate of Geology, Odisha DIG Deputy Inspector General DO Designated Officer DR Dead Rent DSR District Sub Registrar E EAL Excise Adhesive Label EC Excise Commissioner ED Excise Duty EDC Excise......

Year No. of projects approved by SGPB for exploration No. of projects where exploration is done Final Report submitted General exploration (G2) Prospecting (G3) Reconnaissance Survey (G4) General exploration (G2) Prospecting (G3) Reconnaissance Survey (G4) 2014-15 1 5 5 1 5 5 4 2015-16 2 8 3 2......

It was administered at the Government level by the Principal Secretary, Revenue & Disaster Management (R&DM) Department. The Inspector General of Registration (IGR) was the head of the Revenue Department who was empowered with the task of superintendence and administration of registration......

v PREFACE This 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 Odisha under Article 151 of the Constitution......

The helpline number was widely circulated to general public through different print media. Audit observed that the said toll free help line number had remained defunct since 15 July 2015. Inoperative toll free number deprived the department from obtaining required information to control and......

i TABLE OF CONTENTS Reference to Paragraph Page Preface -- v Overview -- vii 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 1.4 5 Pendency of Refund......

vii OVERVIEW This Report contains 27 paragraphs including four detailed Compliance Audits. Some of the major findings are mentioned below: I General The total revenue receipts of the Government for the year 2016-17 amounted to ` 74,299.39 crore against ` 68,941.44 crore in the previous......

Audit also cross checked records such as General Registration Registers (GRRs), and Off-Road Registers (ORRs) maintained in the RTO offices. Audit observed that registered owners of 27,078 vehicles of different classes 3 out of 3,13,849 vehicles did not pay MV tax and additional tax during......

3.3. Accounts and Audit Reports of bodies/authorities Audit of the accounts of autonomous bodies set up by the State Government unde r General, accounts of bodies and authorities auditable by CAG of India under Sections 19 and 20 of However, as of September 2017, there was delay in submission of......

Section A Revenue Total Non-Plan Plan Total Revenue Receipts 76,134 82,818 Revenue Expenditure 75,896 56,852 24,580 81,432 Tax Revenue 39,975 48,408 General Services 23,247 25,018 107 25,125 Non-Tax Revenue 14,414 9,782 Social Services 30,466 17,622 17,664 35,286 Share of Union Taxes/Duties......

Appropriation Accounts are complementary to Finance Accounts. Audit of appropriations by the Comptroller and Auditor General of India ( CAG) seeks to ascertain whether the expenditure actually incurred under various gr ants is within the authorization given under the Appropriation Act and......

Cases of surrender of entire provision (Rural Development Grant) 2.6.2.5 125 2.21 Opening of New Subheads without concurrence of Principal Accountant General (Accounts & Entitlements) 2.7.7 125 3.1 Statement showing submission of accounts and status of audit of Autonomous Bodies 3.3 131 3.2......

This 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 Telangana unde r Article 151 of the......

Its ratio to total expenditure stood at 28.22 per cent which was higher than the combined average (19.70 per cent) of General Category States . The capital Audit Report on State Finances for the year ended March 2017 expenditure of the State excluding 7,500 crore transferred to DISCOMs under......

Due to shortage of gynaecologists, anaesthetists, and general surgeon in Public Health Facilities, people were forced to go to private health facilities for C-section deliveries. 5.12 4.08 3.97 3.84 4.8 3.85 3.84 3.76 2012-13 2013-14 2014-15 2015-16 0 1 2 3 4 5 6 Figures in lakh Chart-2.2......

Chapter I Pages 1 - 15 Overview Chapter I – Overview Page 1 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) contains matters arising from performance audit of selected programmes and Departments of Government of Telangana. It also......

pending as of 30 September 2017 IRs Paragraphs Backward Classes Welfare 47 275 Consumer Affairs, Food and Civil Supplies 21 142 Finance 1 6 General Administration 9 62 Health, Medical and Family Welfare 359 2649 Higher Education 376 2621 Home 89 530 Labour, Employment, Training and......

Cell CRC : Cluster Resource Centre CWSN : Children with Special Needs DEO : District Educational Office DFO : Divisional Fire Officer DG : Director General of State Disaster Response and Fire Services DHAP : District Health Action Plan DHS : District Health Society DH : District Hospital DLMC :......

Page i Reference to Paragraph Page Preface v Chapter I - Overview About this Report 1.1 1 Profile of General and Social Sector 1.2 1 Office of Principal Accountant General (Audit) 1.3 2 Authority for audit 1.4 2 Planning and conduct of audit 1.5 3......

Children to Free and Compulsory Education Act, 2009 (RTE Act) besides Compliance Audits of the Departments of the Government of Telangana under the General and Social Sector including Departments of Health, Medical and Family Welfare; Higher Education; Home; Municipal Administration & Urban......

As per Section 264 of the Act, Property Tax shall be payab le on half-yearly basis. Components of the Property Tax are i) general tax i i) water tax iii) drainage tax iv) lighting tax and v) conservancy tax. Commissio ner of the Municipal Corporation is the assessing authority for fixation of......

Reply was not acceptable as the justification for splitting the works was not recorded and works were generally completed beyond the stipulated time. The works were split to avoid san ction from higher authority. In Nandyal municipality, the work of ‘Rehabilitatio n and widening of CC......

Report of the Comptroller and Auditor General of In dia on Local Bodies for the year ended March 2016 was tabled in the State Legislatur e on 31 March 2017. Response to audit observations After completion of audit, Inspection Reports (IRs) containing audit findings were issued to heads of the......

Report of the Comptroller and Auditor General of India on Local Bodies for the year ended 31 March 2017 Government of Andhra Pradesh Report No. 6 of 2018
 Reference to Paragraph......

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

This Report of the Comptroller and Auditor General of India (C&AG) on Government of Andhra Pradesh includes results of one Performance Audit, two detailed Compliance Audit paragraphs and six compliance audit paragraph s of PRIs and ULBs. These are as follows: Performance Audit on......

 

also affirm the responsibility of the authority drawing the funds for submission of UCs to Departmental Officer and forwarding them to the Accountant General (A&E) after verification. No further amount for a particular scheme can be drawn unless proof of expenditure in respect of the amounts......

Non-Plan Plan Total Section A – Revenue Revenue Receipts 88,648 98,984 Revenue Expenditure 95,950 79,793 36,422 1,16,215 Tax Revenue 39,907 44,181 General Services 28,573 32,682 104 32,786 Non-tax Revenue 4,920 5,193 Social Services 46,449 25,149 25,079 50,228 Share of Union Taxes/Duties 21,894......

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

Page | v Preface This 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 Andhra Pradesh under Article 151 of the......

Its ratio to total expenditure stood at 11.48 per cent which was much lower than the combined average (19.70 per cent) of General Category States. Devolution to the State was enhanced to the tune of ` 4,370 crore during 2016-17 on the basis of 14 th Finance Commission recommendations.......

AA Assessing Authority AC Assistant Commissioner ACTO Assistant Commercial Tax Officer ADMG Assistant Director of Mines and Geology AG Accountant General AGPA Agreement of Sale cum General Power of Attorney AMVI Assistant Motor Vehicle Inspectors AP Andhra Pradesh AP VAT Andhra Pradesh Value......

v P R E F A C E This 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 Andhra Pradesh under Article 151 of the......

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii CHAPTER – I : GENERAL Trend of revenue receipts 1.1 1 Analysis of Arrears of Revenue 1.2 3 Arrears in Assessments 1.3 4 Evasion of tax detected by the Department......

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The financial statements of Government Companies are audited by Statutory Auditors appointed by the Compt roller and Auditor General of India. These financial statements are also subject to supplementary audit conducted by the Comptroller and Auditor General of India. Audit of Statutory......

Hyderabad The 21.03.2018 (L. TOCHHAWNG ) Principal Accountant General (Audit) Andhra Pradesh Countersigned New Delhi The 22.03.2018 (RAJIV MEHRISHI ) Comptroller and Auditor General of......

to the Government of Andhra Pradesh by CAG for laying before State Legislature under the provisions of Section 19A of t he Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The instances mentioned in this Report are those, which came to notice in course......

As per the terms and conditions of appointment of Interna l Auditors, the scope of audit inter alia included review of, trial balance, general ledgers & schedules, fixed assets, production, marketing, engineering departments , costing, review of replies to AG audit paras, propriety audit,......