Audit Reports

2.1.3 Negative balances in Utilisation Certificates GoI released funds separately under general head and capital head from the year 2011-12. However, separate utilization certificates for general and capital head was prepared and sent to GoI from the year 2012-13. Audit scrutiny revealed that the......

MDGs originated from the Millennium Decl aration adopted by the General Assembly of the United Nations in September 2000. The Constitution (Eighty-sixth Amendment) Act, 2002 inserted Article 21-A in the Constitution of India, which provides for fr ee and compulsory education of all children in......

Further , one of the Millennium Development Goals, which originated from the Millen nium Declaration adopted by the General Assembly of the United Natio ns in September 2000, was to achieve universal primary education. The Constitution (Eighty-sixth Amendment) Act, 2002 inserted Article 21A in......

at the rate of ` 250 per month is to be provided to those CWSN who was earlier provided hom e based education and at present they are admitted in general schools and assistant is required for taking them from home to school and school to home. In 11 test-checked districts transport/escort......

analytical study of the integration and educational achievement of fee exempted children under the RTE Act and comparison of the same with those of general category studying in unaided private school 2014-15 Institute of Advanced Study in Education, Bhopal 5 Implementation of reservation......

Thus the internal control mechanism was not adequate. 4.1.2.21 Section 51 of RMA, 2009 provides that ordinar y general meeting of the municipality should be conducted once 60 days and minimum s ix meetings should be conducted in a calendar year. Monitoring mechanism in test checked MBs was......

functions like general rigation, drinking water, first schedule of RPRA, Secretary, RuralDevelopment Department Secretary-cum-Commissioner, Panchayati Raj Department ari Junior Engineer, Junior Accountant etc. Chapter-I An Overview of the Functioning, Accountability Mechanism and Financial......

works were sanctioned/executed and executed works were not being utilised and some works were irregularly sanctioned without ensuring use of general public and constructed on private land for use of particular community/persons. This impacted adversely on the creation of durable community......

This Report relates to Audit of receipts and expenditure of the Local Bodies in Rajasthan conducted under provisions of the Comptroller and Auditor General (Duties, Power and Conditions of Service) Act, 1971 read with proviso of sub-section (4) of section 75 of the Rajasthan Panchayati Raj Act,......

Development Officer BG Bank Guarantee BPL Below Poverty Line BSUP Basic Services for Urban Poor CA Chartered Accountant CAG Comptroller and Auditor General of India CC Cement Concrete CEO Chief Executive Officer CMBPLAY Chief Minister Rural BPL Awaas Yojana CPR Consolidated Project Report CVD......

87 Local Self Government Department Non-recovery of Urban Development tax 4.3 96 Non-recovery of Revenue 4.4 97 Short Credit of Interest Amount in General Provident Fund 4.5 98 Irregular Retention of Funds 4.6 99 Unfruitful Expenditure on Procurement of Chassis 4.7 100 Short Recovery of Revenue......

Jaipur credited interest at rates lower than the rates prescribed by the State Government resulting in short credit of interest of `1.32 crore in General Provident Fund account of employees. (Paragraph 4.5) Municipal Corporation, Jaipur irregularly retained the income earned by transfer of......

 Parking of funds : As per Rule 171(2) of Orissa General Financial Rules, any portion of the amount which is not ultim ately required for expenditure, should be duly surrendered to Governme nt. Audit observed that the Department allotted (January 2016 ) an amount of Chapter III Compliance......

Chapter I Introduction 1 Chapter I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising fro m Performance Audit of selected programmes and activities and......

Glossary 231 GLOSSARY AAP Annual Action Plan ACA Additional Central Assistance ADG Additional Director General ADMO Additional District Medical Officer ADRC Alternative Dispute Resolution Centre AETRC Anti Extremist Training and Research Centre AFO......

The Report contains significant results of the Perf ormance Audit and Compliance Audit of the Departments of the Gove rnment of Odisha under the General and Social Services includ ing Women & Child Development, Housing & Urban Development, Pla nning & Convergence, Finance, Health & Family......

31 138 11 17 5 2 Electronics and Information Technology 12 107 4 28 3 3 Finance 19 48 4 4 3 4 Food Supplies & Consumer Welfare 83 207 17 28 14 5 General Administration 12 59 2 10 3 6 Health & Family Welfare 823 2421 389 999 109 7 Higher Education 383 2069 121 362 97 8 Home 106 373 25 50 15 9......

i TABLE OF CONTENTS Reference Para Page Preface v Chapter I : Introduction Introduction 1 1-9 Chapter II : Performance Audit Women and Child Development Department Implementation of Integrated Child Development Services scheme 2.1 11-33 Housing and...

n form GFR-19A should be obtained by the departmental officers from the gran tees and after verification these should be forwarded to the Accountant General (A&E), Jharkhand within 12 months from the date of their sanction. It was noticed that 8,382 UCs due in respect of gra nts aggregating `......

Against the per capita GSDP of ` 1,08,369 of General Category States, the per capita GSDP of Jharkhand was just ` 72,307. 1.1 Introduction This Chapter provides a broad perspective of the fi nances of the Government of Jharkhand during the year 2015-16 and analyses crit ical changes in the......

The head-wise expenditure status was provided by th e Principal Accountant General (A&E), Jharkhand monthly to the State Gover nment through Monthly Civil Accounts Statement and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Gover nment Departments to......

Paragraph 1.6.4  During the year 2015-16, the ratio of Development E xpenditure and Capital Expenditure to Total Expenditure was higher than that of General Category States. However, the State has giv en less priority to education sector and health sector in comparison to the General Category......

75 per cent in General Category States . During the above mentioned period, its population grew by 8.22 per cent against 12. 24 per cent in General Category States. General data relating t o the State is given in Appendix -1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all......

3.1 Delay in furnishing of Util isation Certificates Odisha General Financial Rule 1 (OGFR) provides that for the grants , for which conditions are attached to the ir utilis ation, Utilisation C ertificates (UC s) should be furnished by the grantee institutions in duplicate (in form OGFR -7A)......

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 is within the authorisation given under the Appropria tion Act and that the expenditure required to be charged under the......

of Notified Area Council (61) 12, 18, 18A 19,20 Chapter I II An Overview o fUrban Local Bodies 43 Municipality and their work is subject to the general powers of supervision of the Chairperson. A Corporation may have the officers, namely Commissioner, City Engineer, City Health Officer,......

2.2.3.3 Non -disbursement of grants to GPs Sub -para 11 of t he General Guidelines envisages that 92 per cent of 13 th FC Grants were to be released directly to GPs for basic services under drinking water, rural sanitation etc .,in order to strengthen the GPs. The O&M of Drinking W ater......

Vulnerable Group FC Finance Commission FFMC Finance and Fund Management Committee FOB Foot Over Bridge FPG Forfeited Performance G rant GA Department General Administration Department GB General Body GGY Gopabandhu Grameen Yojana GIS Geographical Information System GP Gram Panchayat Audit Report......

The annual value of holdings was generally assessed on the basis of self -assessment returns furnished by the owners of holdings. Audit observed the following:  BMC had realised the holding tax only from 81,129 out of 2.60 lakh holdings as of March 2011 ,which showed that more than 69 per......

the State Finance Commission 1.7 6 Recommendations of the Central Finance Commission 1.8 6 Primary Auditor 1.9.1 7 Audit by Comptroller and Auditor General of India 1.9.2 8 Audit Report of Primary Auditor 1.10.1 8 Annual Technical Inspection Report on PRIs 1.10.2 8 Response to audit observations......

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

Room, Injection Room, Emergency room to cater patient for mir injuries 11 0 0 New Born Care Stabilization unit 0 6 1 AYUSH Unit 19 12 2 Separate general storage for storage of sterile, common linen, other materials, drugs and consumable 4 1 0 separate cold chain, Logistics, Generator, office,......

Further, Rule 137 of General Financial Rule (GFR) 2 005 provided that every authority delegated with the financial powers of pr ocuring goods in public interest shall have the responsibility and accountability to bring efficiency, economy, transparency in matters relating to public procurem......

iii Preface 1. This Report of the Comptroller and Auditor General of India contains the results of performance audit of Impact of National Rural Health Mission (NRHM) on Reproductive and Child Health (RCH)......

in six DHs (except Karbi Anglong 62) but two of them (Karbi Anglong and Sivasagar DHs) could not ensure that there was no mixing of infect ious and general waste.  Functional needle cutter was not available in one D H (Karbi Anglong) and puncture proof box was also absent in three DHs (Ka rbi......

Glossary of abbreviations AEFI Adverse Event Following Immunisation AG Accountant General AHS Annual Health Survey ANC Ante Natal Care ANM Auxiliary Nurse Midwives APWD Assam Public Works Department ARSH Adolescent Reproductive......

(IPHS) no rms prescribed by GoI, the requirement of SC, PHC and CHC are based on populat ion as below: Category of health centre Population norms General areas Tribal/Hilly/Desert areas SC 5,000 3,000 PHC 30,000 20,000 CHC 1,20,000 80,000 As per Rural Health Statistics (2015-16), SC, PHC and......

 Annual Health Survey (AHS) and Sample Registration Survey (SRS) are conducted by the Registrar General & Census Commiss ioner, India to yield data on sex ratio, disability, abortion, family planning practices, antenatal care, delivery care, postnatal care, Janani Suraksha Yojana, immunisatio......

There were shortages of General Doctors, Specialist Doctors, AYUSH 107 Doctors and Staff Nurses etc., in the State. Numbers of health centres were func tioning without Doctor, Laboratory Technician, Pharmacist, Accountant, Male Health Worker, Female Health Workers and Lady Health Visit or.......

of the Standing Committees Name of the standing committee Standing committee headed by Roles and responsibilities of the standing committee General Standing Committee Mayor in Municipal Corporation and President in Municipal Council/ Nagar Panchayat Performs functions relating to......

increase of revenue, examination of receipts and expenditure stateme nts, consideration of all proposals affecting the finances of the municipality, general supervision of the revenue and expenditure of the municipalit y, co -operation, small saving schemes and any other funct ion relat ing to......

of Technical Guidance and Support to audit of Panchayati Raj Inst itutions and Urban Local Bodies under Section 20(1) of the Comptroller and Auditor General's (CAG ’s) Duties, Powers and Condit io ns of Service (DPC) Act, 1971. The R eport contains significant results of the audit of the......

9 | Page CHAPTER-2 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS The deficiencies noticed during audit of Panchayati Raj Institutions conducted in 2015-16 are discussed in the succeeding paragraphs. 2.1 Accounting System 2.1.1 Discrepancies...

The Company is plagued by disputed ownership, weak governance, lac k of finances, deficient planning, weak internal controls, and general apathy of most stakeholders which are showcased in this report. Financial health of the Company As of 31 March 2016, the Company has accumulated lo......

by an order, cause test audit to be conducted of the accounts of such company and the provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971 shall apply to the report of suc h test audit. An audit of the financial......

(including com panies deemed to be Government companies as per the provisions of the C ompanies Act) are audited by the Comptroller and Auditor General of I ndia (CAG) under the provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act, 2013. The......

However, the Secretary, JSE B, who was in-charge of the Personnel and General Administration of the Com pany, failed to register the Company with the RPFC until March 2013. The Com pany did not deduct employees’ contribution for the period from July 20 07 to February 2013 from the salary of......

The ac counts of Government companies are audited by Statutory Auditors appoint ed by the Comptroller and Auditor General of India (CAG). These accounts are also subject to supplementary audit conducted by the CAG. The State PSUs registered a turnover of ` 1865.69 crore and incurred loss of `......

of various Committees A GP may constitute seven Standing Committees for discharge of its functions and duties, and such committees shall be under general control of the GP and shall exercise such powers as may be conferred on them by the GP. The Secretary of the GP shall be th e ex -officio......

the specified criteria; taking steps to ensure procurement of resources and any other functions entrusted by the State Government under special or general orders. Panchayat Samiti Panchayat Samiti (PS) is the intermediate tier of PRIs at the Block level. The PSs undertake development works at......

3.5 Audit arrangement 3.5.1 Primary Auditor The Comptroller and Auditor General of India (CAG) has the right to conduct such test check of the accounts and to comment on and supplement the report of the Statutory Auditor, as he may deem fit under sub -section (1) of section 20 of the CAG’s......

Guidance and Supervision (TGS) over the audit of Local Bodies entrusted by the State Government under Section 20 (1) of the Comptroller and Auditor General’s (Duties, Power s and Conditions of Service) Act, 1971. The Report contains significant results of the audit of the Panchayati Raj......

Further, DPCs neither 24 Budget Estimates, Annual Accounts, Administrative Reports, General Cashbooks, Grant Appropriation Register, Treasury Passbooks, Reconciliation Statements, Register of immovable property etc. 25 Rule 20 and 24 Chapter II- Compliance Audit - PRIs 35 monitored the......

86 crore were outstandin g for settlement. The Report of the Comptroller and Auditor General of India on Local Bodies for the year ended 31 March 2015 was placed before State Legislature in July 2016 but the State Government has not formed any committee for discussion of the Audi t Report.......

Further, UD&HD passed (July 2012) a resolution for transfer of operation and maintenance (O&M) of water supply schemes and general administrative control of concerned offices/staff from DW&SD to ULBs. Howe ver, DW&SD did not transfer the officers/staff to ULBs except in Chas and Deoghar due to......