Chapter-1: Areas of focus. Annexure –1 - Accountants ... Report- 2010-11.pdf1 Chapter-1: Areas of...

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Chapter-1: Areas of focus.

Annexure –1 (Descriptive)

Guidance for Filling in desired information

(A) Main areas of focus having significant impact on the functioning of the wing to be identified separately in two parts i.e., for the current year and the coming year(s)

respectively. Rather than merely appending a list of focus areas, the wing should briefly and clearly indicate the intended outcome of the focus in terms of system

improvements, value addition, quality enhancement, modernization etc. either at the micro or at the macro level, depending on the scope of coverage.

It is expected that the wing will make substantive contribution to this chapter. The officer heading the wing should personally attend to the task of filling in this proforma.

Commercial Audit Wing: Main areas of focus in the current year are as follows:-

1. To review the working of three distribution companies of Madhya Pradesh namely MP Poorv Kshetra VV Company Ltd., MP

Paschim Kshetra VV Co. Ltd., MP Madhya Kshetra VV Co. Ltd.

2. To review the functioning and commercial viability of various transactions entered into by Power Generating and Transmission

companies of Madhya Pradesh.

Main Areas of focus during the coming years:

1. To check the functioning of various Power sector Companies of Madhya Pradesh under the provisions of the Electricity Act

2003 enacted by parliament.

2. To check the availability of electricity supply to the consumers on minimum laid down standards.

3. To check Economy, Efficiency, and Effectiveness in various transactions entered into by various State Power sector

companies in their respective areas of ambit.

4. To analyze the Measures undertaken to curb the increasing Line Loss.

Intended Outcomes of the focus:

1. Financial Viability in transactions

2. Consumer Satisfaction

3. Compliance of Safety Measures

4. Ensuring the Transparency in Work

5. Cost Consciousness in various contracts entered into by the company

6. Adopting modern technology and best practices

7. Reducing distribution losses

8. Promotion of policies that support faster economic growth

(B) A small write up (along with photograph) may be provided in respect of important seminars/ meetings held during the year 2009- 10 indicating the topic, the objective,

duration, the number of participants, sources from participants, key speakers* and panelists* were drawn, the outcome of the initiative and its impact.

*With names & current or immediate past position held

NIL To be filled in by

• All Wings at Headquarters

• If necessary individual Wings may take inputs from Field Offices

2

Chapter-2: About Us

Annexure –2 (Descriptive)


(a) Names and designations of members of Audit Advisory Board serving in 2010-11 to be furnished.

Honorary External Members Ex-officio Members 1 Shri R B Dixit High Court Judge (Retired) Ms. Mausumi Ray Bhattacharya AG (W&RA), Bhopal

2 Shri B S Sharma Chief Engineer (Retired) Shri Sharat Chkaturvedi Sr. DAG (Works Audit)

3 Dr. Keshav Pandey Editor Ms. Varsha Tiwary Sr. DAG (Admin.)

4 Shri B V Mahajan Charted Accountant Shri Purushottam Tiwary Sr. DAG (SRA)

5 Prof. P K Biswas Professor/ IIFM Shri Dharam Singh Sr. DAG (Commercial I)

6 Prof. R S Tiwari Professor (Retired) Shri Daya Shankar Sr. DAG (Admin & Forest)

7 Dr. Anurag Srivastava Asstt. Professor/ IIITM Shri J S Kochar DAG (IC – I & II) &

Secretary cum Convener

(b) Issues discussed, presentations made by the Audit Advisory Board

No meeting held in 2010-11

(c) Follow up action taken on the issues discussed Nil To be filled in by

(i) Information at ‘(a)’ &‘(b)’ ’is to be provided by Audit Wing

(ii) Information at ‘(c)’ is to be specifically provided by different wings at Headquarters.

3

Chapter-2: About Us

Annexure –2A (Descriptive)

Details of representation of the C&AG on various bodies and committees during the year 2010-11,

nationally & internationally

through nominated officers in the following proforma

Sl No. Name &

Designation of the

officers nominated

Name of organisation

and the Committee

to which nominated

Status of

the officer

in the

Committee

Period of

nomination

No of

meetings

held/ No of

meeting

attended by

the nominated

officers

Brief description of the

significant outcome, if any,

of the meeting and role of

the nominated officers in

the outcome

NOT APPLICABLE


• Pl fill in information in regard to bodies like UN, INTOSAI, ASSOSAI, IFAC, ICAI, NACAS & various Committees /study groups constituted by the f Ministries & departments or the agencies /bodies thereunder at the Union as well as State level.

• Please furnish similar information in case C&AG is personally a member of any such international bodies / Committees To be filled in by DG (Comml), PD (IR), AC (P)

4

Chapter-7 : International Cooperation Annexure –2B (Descriptive)

Please describe the international commitments and contributions of SAI India from 2008-2010

1. Work with INTOSAI, it’s regional bodies and working groups and committees

2. Audits of international organisations

3. Cooperation with international bodies like UN, World Bank, OECD etc.

4. International training conducted in India

5. International training/seminars/workshops attended (as resource persons and as participants)

6. Number of officers on secondment to organisations outside India ( name of organisations)

7. Visits by international teams/ Heads of SAIs

8. Bilateral Cooperation with other SAIs

NOT APPLICABLE

Guidance for Filling in desired information (i) As far as possible the information may be given in the tabular form. To be filled in by

• IR Wing at Headquarters • AC (P) • DG (iCISA)

5

Chapter 3 - Implementation of Perspective and Strategic Plan

Annexure 3 (Descriptive)

Please provide the following information about action taken, action planned and significant achievements in respect of Perspective Plan 2003-2008 (unfinished/unachieved goals/targets) & Perspective Plan 2010-2015 and Strategic Audit Plan 2002-2008 (unfinished/unachieved goals/targets)

COMMERCIAL AUDIT WING Specific Goal /

Objective with approved timeline /target date

Action Planned Action Taken Anticipated Results Significant Achievements

Perspective Plan 2003-2008 (unfinished/unachieved goals/targets) & Perspective Plan 2010-2015

During these

years, every

year specific

targets are

proposed through annual

audit plan and

targets fixed by

HQs

As per approved

Annual Plan,

targets for each

Sr.AO/AO/AAO

are fixed.

Targets were fixed

for

Sr.AO/AO/AAO

and those were

achieved

Target fixed were

fully achieved

Every year Audit

Report

(Commercial) was

finalized as per

schedule fixed by HQ office.

Strategic Audit Plan 2002-2008 (unfinished/unachieved goals/targets)

During these years, every

year specific

targets are

proposed

through Annual Audit Plan and

targets fixed by HQs

As per approved Annual Plan,

targets for each

Sr.AO/AO/AAO

are fixed

Targets were fixed for

Sr.AO/AO/AAO

and those were

achieved

Targets fixed were fully

achieved

Every year Audit Report

(Commercial) was

finalized as per

schedule fixed by

HQ office.

Guidance for Filling in desired information (i) Please give information specifically for each goal / objective To be filled in by

6

• All Wings at Headquarter

Chapter 3 - Implementation of Perspective and Strategic Plan


Please provide the following information about action taken, action planned and significant achievements in respect of Perspective Plan 2003-2008 (unfinished/unachieved goals/targets) & Perspective Plan 2010-2015 and Strategic Audit Plan 2002-2008 (unfinished/unachieved goals/targets)

CIVIL AUDIT WING Specific Goal /

Objective with approved timeline /target date

Action Planned Action Taken Anticipated Results

Significant Achievements

Perspective Plan 2003-2008 (unfinished/unachieved goals/targets) & Perspective Plan 2010-2015

1. Electronic

database

Preparation of

electronic data

A Cell has been created under

the supervision of a A.A.O for

preparing database. The

database indicating particular s

of department and DDOs is

being maintained for preparation

of Audit Plan.

Convenience

in preparation

of Audit Plan

Timely

submission of

Audit Plan to

HQ office

2. Sample

selection for audit

through Statistical

Sampling of risk

analysis.

Risk analysis of

auditee

departments.

Risk analysis exercise is being

carried out from the Audit Report.

Identification

of high risks

units

Audit of more

high risks units

3. Computer

Assisted Audit

Techniques

(CAAT)

Use of VLC data

for Local Audit

A Cell under one AAO has been

constituted for finalization with

computer assisted Audit

technique for using the VLC Data

for purpose of Local Audit and

Central Audit.

- -

4. Categorization

of Audit

Categorization

on the basis of

VLC data.

The Audit Plan for Local Audit is

being prepared on the basis of

inputs available in VLC data.

Audit of more

“A” category

units

More “A”

category units

audited

5. Generation of

Organisational

Strategies.

Improvement in

quality of Audit

Inspection

Reports

Copies of Audit Report (Civil) for

each year are already sent to all

PAG/AG’s (field offices of other

states as per mailing list. Copies of

Selected interesting paras of

Audit Report (Civil) received from

Improvement

in quality of

Audit

Inspection

Reports

-

7

other states are also being

circulated internally to concerned

civil audit wings for necessary

guidance and action.

6. Evidence

gathering modern

techniques

Application of

Evidence

gathering

modern

techniques

Necessary instructions on this

subject are being issued to the

field parties and the evidence

gathering modern techniques are

being applied.

- Reflected in

audit reports

7. Internal control

mechanism

Audit on

Internal control

mechanism of

departments

Audit Report Review on Internal

Control Mechanism in

Government Department has

been attempted. A department

has been selected for the

purpose of Audit Report

- Reflected in

audit reports

8. Reporting Improvement in

quality of Audit

Inspection

Reports

Copies of “Auditing Standards”

have been circulated to field

parties. The reporting standards

are being kept in view while

drafting Reports and conducting

Local/ Central Audit

Improvement

in Quality of

Audit

Inspection

Reports

Improvement

in Quality of

Audit

Inspection

Reports

9. Effectiveness Effectiveness Instructions are being kept in view

while submitting the Audit Report

- -

10. Performance

Audit

Performance

Audit

Instructions are being kept in

view while selecting the review for

the Audit Report

- Conducting

more

Performance

Audit Strategic Audit Plan 2002-2008 (unfinished/unachieved goals/targets)

Nil Nil Nil Nil Nil

Guidance for Filling in desired information (i) Please give information specifically for each goal / objective

• To be filled in by

• All Wings at Headquarter

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Chapter- 4: Value Creation

Annexure 4 –A (Descriptive)

Union Audit Reports

Statement of All Audit Reports planned to be brought out during the year and actual Reports brought out during the year

Other Audit Reports—Financial, Compliance and Performance Audit Name of the Wing S.No Sector # Subject of

the Planned Audit Reports

Financial Year/ Period Covered/Report No., if approved

Date on which Reports approved by C&AG@

Reasons for: (a) Delay in approval

(b) Report not being submitted to

/approved by C&AG

Date on which Submitted to Parliament

Reasons for delay in placement of report in Parliament

Target Actual Planned Actual

NOT APPLICABLE Guidance for Filling in desired information

• Indicate on separate pages details of Financial, Compliance and Performance Audit Reports in the above manner

• @ Indicate date of signing bond copy of the report in the ( ) brackets.

• # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence etc.

• Financial Audit Report means only the reports issued in respect of Union and the State Governments as contradistinctive from the volume containing draft Paragraphs/Reviews etc.

To be filled in by

• All Concerned Operational Audit (Report) Wings at Headquarter

9


Annexure 4-B (Descriptive/ numerical)

Union Audit Reports

Detailed Statement of All Audit Reports issued during the year 2010-11 by various Operational Audit (Report) Wings at Headquarters* & the Field Audit offices reporting to each Wing

Name of the Wing

S.No. Sector# Subject /Title of the Report

Financial Year

Period Covered

Number of

observations, if any / Paragraphs initially Proposed (Financial Value – ` in

lakh )

Number of

observations, if any / Paragraphs finally incorporated in the Report ( Gross Financial Value/ Weighted Financial Value – ` in

lakh)

Financial Value* of

observations, if any/ Paragraphs incorporated as a Percentage of gross booked expenditure / revenue /turnover)

Percentage of number of

observations, if any / paragraphs incorporated to those proposed

Percentage of financial value* of observations, if any/ paragraphs incorporated to those initially proposed

1 2 3 4 5 6 7 8 9 10

NOT APPLICABLE

Continued…

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Filling Instructions

• Give information about Financial, Compliance and Performance Audit Reports in separate

tables on separate sheets.

• This statement will not include SARs issued/SOEs/PFSs certified or any other audit certifications

under Sections 19 & 20 of CAG’s (DPC) Act, 197.

• Performance Audit Reports on stand alone basis and in compendium form must be given in the

statement /table relative to Performance Audit Reports distinguishing Performance Audit

Reports in compendium form by an (*) mark.

• Details of Performance Audit Reports figuring as individual paragraphs in the Compliance Audit

Reports may be excluded from those statements and incorporated distinctly under the

Statement of Performance Audit Reports and marked (**).

• Weighted financial value may be computed on the basis of ‘Approved revised Matrix’

circulated vide Headquarters’ letter No. 62-Audit (AP)/4-2003 dated 21st March 2005 read with

letter No. 128-Audit (AP)/3-2006 dated 11 September 2006.

• * Percentages referred to in columns 8 & 10 should be worked out with reference to weighted

financial values of audit observations / paragraphs.

• # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence etc.

• Position of each statement may be numerically consolidated by Operational Audit (Report)

wing in the bottom column and incorporated by Audit wing in an abstract of all such

statements.

To be Filled in by All Concerned Operational Audit wings (Reports Central, Comml., Railways, LB and AB) at Headquarters

11

Chapter- 4: Value Creation Annexure 4-C

(Descriptive /Numerical)

Union Audit Reports

Statement of Audit Reports approved by the CAG during the year 2010-11 Financial, Compliance and Performance Audit-Recommendations

Name of the Wing Reference to Serial Number of Report (Number as indicated in Annexure 4 A)

Subject Matter/Title of the relevant Report

Total Number of Recommendations made in the Report

Number & Percentage of Recommendations accepted by the auditee

Financial Implications, if any, of the Recommendations accepted

Financial Implications, if any, of the Recommendations not accepted

NOT APPLICABLE


• Give information about Financial, Compliance and Performance Audit Reports in separate tables on separate

sheets. To be filled in by

• All Operational Wings (Reports Central, Comml., Railways, DT, INDT, LB and AB)

12

Chapter- 4: Value Creation Annexure 4-D

(Descriptive/ numerical)

Union Audit Reports

Financial Audit Summary of the planned and actual number of certifications done during 2010-11 by the audit offices under functional

control of various wings at HQ

(All columns in numbers* except the last column)

Central Autonomous Bodies

Financial Audits (Certification of Union Government Accounts, PSU’s accounts, SARs of ABs /Externally Aided Projects/ Others@)

Broad Reasons for short fall (descriptive*)

Financial Certification Audits carried out

Actual number of certifications completed within prescribed

time limit

Certifications done beyond due date

13

06

07

The delay ranged from 0 to

1 month in respect of 6

certifications and 2 to 3

months in one case. Delay

was due to shortage of staff

because of which there was

delay in taking up audit.


• Please give information about delayed certifications in a manner analyzing delays viz. upto 3 months, upto 6 months, upto 1 year, beyond 3 years

• Please use a separate page /proforma for each category of certifications, vis Union Govt., PSUs, ABs, EAPs and Others

• @ Others would include Proforma accounts of Departmental undertakings of commercial nature

• In citing reasons for delay indicate number of certifications for want of financial statements, delay in responding to audit observations, processing

delays in audit office, other reasons

To be filled in by

• All Operational Wings (Reports Central, Comml., Railways and AB) at Headquarters

• Information on EAPs to be provided by Audit Wing

13

Chapter- 4 : Value Creation Annexure 4 –E


Union Audit Reports

Compliance Audit Reports of Union approved by the C&AG during 2010-11-Additional information

Name of Wing

Sector #

Title / subject Matter &

Number of the Audit Report

Financial year of

Report*

No. of compliance audit

Paragraphs (other than those

designated as

Performance Audits)

No. of paras fully

accepted by the audited entity

No. of paras partially


No. of paras not accepted by the audited entity

No. of paras for which reply not

received from Govt./Deptt.

NOT APPLICABLE

Total

Guidance for Filling in desired information • Reports approved by the CAG during 2010-11 would normally belong to the year 2009-10. However, if any report (s) for any earlier year

(s) is also approved during 2010-11, the information for the same may be furnished in separate rows. • Give aggregate financial implications of audit paragraphs in Columns 4 to 8 in ‘` in crores’ within brackets. • # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence etc.

To be filled in by

• All Operational Wings (Reports Central, Comml., Railways, LB and AB) at Headquarters.

14


Union Audit Reports Annexure – 4-F

Performance Audit Reports approved by the C&AG during 2010-11—Additional information

Name of Wing

Sector # Subject matter /Title of report

Financial year of Report*

(period covered)

Indicate status: Stand Alone

(SA), Compendium** (COMPD) or Paragraph** *(PARG)

Number of recommendations

made

Number of recommendations

accepted

Follow up steps taken after

acceptance of recommendations

NOT APPLICABLE

Grand Total

* Reports approved by the CAG during 2010-11 would normally belong to the year 2008-09. However if any report (s) for any earlier year(s) is also approved during 2009-10, the

information for the same may be furnished in separate rows.

(i) **Refers to Audit Reports carrying a Compendium of more than one Performance Audit Report. ***Refers to Performance Audits reviews included as an independent paragraph in the CAG’s Compliance Audit Reports.


(i) # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence etc.

(ii) If any Performance Audit Report includes material on IT audits, Environment audits or any Greenfield audit, the information in respect of those paragraphs may be

given in annexure 4-F and not in this Annexure. However, number of Reports and details of other Performance audit paragraphs will continue to be shown in this

Annexure.

(iii) Each wing may please ensure that number of total Performance Audit Reports indicated in this Annexure tallies with the similar

details given in Annexures 4-A & 4B.

To be filled in by

• All Operational Audit (Report) Wings (Reports Central, Comml., Railways, DT, INDT, LB and AB) at Headquarters.

15


State Audit Reports

Annexure 5 –A (Descriptive)

Statement of All Audit Reports planned to be brought out during the year and actual Reports brought out during the year Financial, Compliance and Performance Audit

Name of the Wing: COMMERCIAL AUDIT WING S.No State Subject of the

Planned Audit Reports



Reasons for: (c) Delay in

approval (d) Report not

being submitted to

/approved by C&AG

Date on which Submitted to State Legislature

Reasons for delay in placement of report in Legislature

Target Actual Planned Actual 1 Madhya

Pradesh Report of the

Comptroller & Auditor

General of

India –

Commercial-

Madhya Pradesh for

the year ended 31st

March 2010

2009-10 Before

Budget session

or upto

end of

March

04

March 2011

No delay Before

budget session

or upto

end of

March

28 March

2011

The report was submitted to

Vidhan Sabha

immediately

after signature

from Honourable

CAG, but delay

in presentation

was on the part

of Vidhansabha




• Financial Audit Report means only the reports issued in respect of Union and the State Governments as contradistinctive from the volume containing draft

Paragraphs/Reviews etc.

To be filled in by Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB} at Headquarters dealing with State Audit Reports.

16


State Audit Reports Annexure 5 –A (Descriptive)

Statement of All Audit Reports planned to be brought out during the year and actual Reports brought out during the year Financial, Compliance and Performance Audit

Name of the Wing: CIVIL AUDIT WING S.No State Subject of

the Planned Audit Reports



Reasons for: (e) Delay in

approval (f) Report not

being submitted to

/approved by C&AG

Date on which Submitted to State Legislature

Reasons for delay in placement of report in Legislature

Target Actual Planned Actual 1 Madhya

Pradesh Audit Report

(Civil), Govt. of Madhya

Pradesh

2009-10

(Report – 2)

- 25/01/2011 - - 28/03/2011 -

2 Madhya Pradesh

Audit Report

(State

Finances), Govt. of

Madhya

Pradesh

2009-10

(Report – 1)

- December

2010

- Budget

session 28/03/2011




• Financial Audit Report means only the reports issued in respect of Union and the State Governments as contradistinctive from the volume containing draft

Paragraphs/Reviews etc.

To be filled in by Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB} at Headquarters dealing with State Audit Reports.

17


State Audit Reports

Annexure 5-B (Descriptive/ numerical)

Detailed Statement of All Audit Reports issued during the year 2010-11 by respective Wings at Headquarters* & the Field Audit offices reporting to each Wing

Name of the Wing: COMMERCIAL AUDIT WING

S.No. State Subject /Title of the Report

Financial Year

Period Covered

Number of observations, if any/ Paragraph initially Proposed (Financial Value – ` in

lakh )

Number of observations, if any / Paragraph finally incorporated in the Report ( Gross Financial Value/ Weighted Financial Value – ` in lakh)

Financial Value* of observations, if any / paragraphs incorporated as a Percentage of total booked expenditure / revenue /turnover)

Percentage of number of observations, if any / paragraphs incorporated to those initially proposed

Percentage of financial value* of observations, if any / paragraphs incorporated to those proposed

1 2 3 4 5 6 7 8 9 10 1 Madhya

Pradesh Report of the

CAG of India

Commercial- Madhya

Pradesh for

the year

ended 31st

March 2010

2009-10 2009-10 103.29 Crore

(approx.)

{Figure taken

from batch

material send

to HQs ( only

DPs)}

18 cases

proposed for

DP

34.85 Crore

(approx.)

09 finally

approved for

printing

excluding

routine Para on

follow up

action

0.133 % of total turnover

50 % 33.73 %

Continued…

18


State Audit Reports Annexure 5-B


Detailed Statement of All Audit Reports issued during the year 2010-11 by respective Wings at Headquarters* & the Field Audit offices reporting to each Wing

Name of the Wing: CIVIL AUDIT WING

S.No. State Subject /Title of the Report

Financial Year

Period Covered

Number of observations, if any/ Paragraph initially Proposed (Financial Value –

` in lakh )

Number of observations, if

any / Paragraph finally incorporated in the Report ( Gross Financial Value/ Weighted

Financial Value – ` in lakh)

Financial Value* of observations, if

any / paragraphs

incorporated as a Percentage of total booked expenditure /

revenue /turnover)

Percentage of number of

observations, if any /

paragraphs incorporated to those initially proposed

Percentage of financial value* of observations, if

any / paragraphs

incorporated to those proposed

1 2 3 4 5 6 7 8 9 10 1 Madhya

Pradesh Audit Report

(Civil)

2009-10 01/04/2009

to

31/03/2010

4 Reviews

(53606 lakh)

19 DPs

(2086 lakh)

3 Reviews

(51693 lakh)

12 DPs

(1115 lakh)

Not available 65.22% 94.82 %

Filling Instructions

• Give information about Financial, Compliance and Performance Audit Reports in separate tables on separate sheets.

• This statement will not include SARs issued/SOEs/PFSs certified or any other audit certifications under Sections 19 & 20 of CAG’s (DPC) Act, 197.

• Performance Audit Reports on stand alone basis and in compendium form must be given in the same statement /table relative to Performance Audit Reports

distinguishing Performance Audit Reports in compendium form by an (*) mark.

• Weighted financial value may be computed on the basis of ‘Approved revised Matrix’ circulated vide Headquarters’ letter No. 62-Audit (AP)/4-2003 dated 21st March

2005 read with letter No. 128-Audit (AP)/3-2006 dated 11 September 2006.

• Percentages referred to in columns 8 & 10 should be worked out with reference to weighted financial values of audit observations / paragraphs.

• Details of Performance Audit Reports figuring as individual paragraphs in the Compliance Audit Reports may be excluded from those statements and incorporated

distinctly under the Statement of Performance Audit Reports and marked (**).

• Position of each statement may be numerically consolidated by Operational Audit (Report) Wings in the bottom column and incorporated by Audit Wing in an abstract

of all such statements.

To be Filled in by

• Concerned Operational Audit (Report) Wings (Report (States), Comml. (State), SRA, LB and AB) at Headquarters dealing with State Audit Reports.

19


State Audit Reports Annexure 5-C

(Numerical/Descriptive)


Name of the State MADHYA PRADESH Reference to Serial Number of Report (Number as indicated in Annexure 4 A)






Not applicable Report of the

CAG of India –

Commercial- Madhya Pradesh

for the year

ended 31st

March 2010

13

Recommendations

in review and in all 09

DPs

No information

provided by the

company

Cannot be

determined

exactly

Cannot be

determined

exactly



To be filled in by

• Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB}

20


State Audit Reports Annexure 5-C



Name of the State MADHYA PRADESH Reference to Serial Number of Report (Number as indicated in Annexure 4 A)






Not applicable Audit Report (Civil) Govt. of

MP

19 19

(100 %)

- -



To be filled in by

• Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB}

21


State Audit Reports Annexure 5-D



control of various wings at HQ (All columns in numbers* except the last column)

(CIVIL AUDIT WING) Financial Audits (Certification of Union/State Government Accounts, PSU’s accounts, SARs of ABs /Externally Aided Projects/ Others@)


Name of the State Financial Certification Audits carried out

Actual number of certifications completed within prescribed

time limit


1. Finance accounts 2. Appropriation

accounts

02 01 Certification of Finance

A/cs was delayed due to

late receipt of Material

(Finance A/c) from (A&E)

office

Externally Aided Project (01)

Nil 01

(Pending)

Due to administrative

reasons

Madhya Pradesh

SARs of ABs (02)

01 01 There was delay of one

month due to delayed

response of AB to audit

observation Guidance for Filling in desired information

• Will include cases of all certifications of financial statements done under Section 13, 19 & 20 of CAG’s (DPC) Act, 1971.

• Please use a separate page /proforma for each category of certifications, viz. State Govt., PSUs, ABs, EAPs and Others.

• @ Others would include Proforma accounts of Departmental undertakings of commercial nature.

• Please give information about delayed certifications in a manner analyzing delays viz. up to 3 months, upto 6 months, upto 1 year, beyond 3 years.

• In citing reasons for delay indicate number of certifications not done for want of financial statements, delay on the part of auditees in responding to audit observations,

processing delays in audit office, other reasons.

To be filled in by

• Concerned Operational Audit at Headquarters (Report) Wings {Report (States), Comml. (State) and AB}.

• Information on EAPs to be provided by Audit Wing.

22


State Audit Reports

Annexure 5-D (Descriptive/ numerical)


control of various wings at HQ (All columns in numbers* except the last column)

(COMMERCIAL AUDIT WING)

Financial Audits (Certification of Union/State Government Accounts, PSU’s accounts, SARs of ABs /Externally Aided Projects/ Others@)


Name of the State Financial Certification Audits carried out

Actual number of certifications

completed within prescribed time limit


Madhya Pradesh Companies A/c 55

SAR 13

Companies A/c 55

SAR 13

NIL Nil


• Will include cases of all certifications of financial statements done under Section 13, 19 & 20 of CAG’s (DPC) Act, 1971.

• Please use a separate page /proforma for each category of certifications, viz. State Govt., PSUs, ABs, EAPs and Others.

• @ Others would include Proforma accounts of Departmental undertakings of commercial nature.

• Please give information about delayed certifications in a manner analyzing delays viz. up to 3 months, upto 6 months, upto 1 year,

beyond 3 years.

• In citing reasons for delay indicate number of certifications not done for want of financial statements, delay on the part of auditees in

responding to audit observations, processing delays in audit office, other reasons.

To be filled in by

• Concerned Operational Audit at Headquarters (Report) Wings {Report (States), Comml. (State) and AB}.

• Information on EAPs to be provided by Audit Wing.

23

Chapter- 4 : Value Creation

State Audit Reports Annexure 5-E


Compliance Audit Reports of States approved by the C&AG during 2010-11-Additional information

Name of the State

Title / subject Matter & Number of the Audit Report


No. of compliance audit

Paragraphs (other than those

designated as

performance Audits)

No. of paras fully


No. of paras partially


No. of paras not accepted by the audited entity

No. of paras for which reply not received from Govt./Deptt.

Madhya Pradesh Report of the

CAG of India –

Commercial- Madhya Pradesh

for the year

ended 31st March

2010

2009-10 09 DPs

(excluding

01 follow up

Para)

and

01 review

02 -- DPs 07

Reviews 02 replies were

not furnished by department

DPs 07

Reviews 02

Audit Report

(Civil)

2009-10 12 03 09 - 09

Total 21 and 1 review

05 09 DPs 07

Reviews 02

DPs 16

Reviews 02


• Reports approved by the CAG during 2010-11 would normally belong to the year 2009-10. However, if any report (s) for any earlier year (s) is also approved during 2010-11, the information for the same may be furnished in separate rows.

• Give aggregate financial implications of audit paragraphs in Columns 4 to 8 in ‘` in crores’ within brackets. To be filled in by

• Concerned Operational Audit Wings at Headquarters {Report (States), Comml. (State), SRA, LB and AB}

24


State Audit Reports Annexure – 5-F


Performance Audit Reports approved by the C&AG during 2010-11—Additional information

Name of the State

Subject matter /Title of report


(period covered)

Indicate status: Stand Alone (SA),

Compendium** (COMPD) or Paragraph** *(PARG)

Number of recommendations made

Number of recommendations accepted

Follow up steps taken after acceptance of recommendations

Madhya Pradesh

NIL

Grand Total

* Reports approved by the CAG during 2010-11 would normally belong to the year 2009-10. However if any report (s) for any earlier year(s) is also approved

during 2010-11, the information for the same may be furnished in separate rows.

**Refers to Audit Reports carrying a Compendium of more than one Performance Audit Report.

***Refers to Performance Audits reviews included as an independent paragraph in the CAG’s Compliance Audit Reports


(i) If any Performance Audit Report includes material on IT audits, Environment audits or any Greenfield audit, the information in respect of those paragraphs

may be given in annexure 5-F and not in this Annexure. However, number of Reports and details of other Performance audit paragraphs will continue to be shown in this Annexure.

(ii) Each wing may please ensure that number of total Performance Audit Reports indicated in this Annexure tallies with the similar details given in Annexures 5-A

& 5-B.

To be filled in by

• Concerned Operational Audit (Reports) Wings at Headquarters {Report (States), Comml. (State), SRA, LB and AB}

25

]

Chapter-4: Value Creation

Audit Coverage: Union Government Annexure-6-A (Numerical)

Name of the Wing

Sanctions’ Audit Total No. of Sanctions

received for audit

No. of Sanctions audited during 2010-11

No. of Observations issued

Financial value of Observations as incorporated in

the OB

No. of Observations settled

Financial value of Observations settled

Not Applicable

Guidance for Filling in desired information (i) Each wing may give field office wise details.

(ii) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will

give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of

that audit office.

To be filled in by

• All Operational Audit (Report) Wings {Reports (Central), Comml., Railways, DT, INDT and AB} at Headquarters.

26


Audit Coverage: Union Government Annexure-6-B (Numerical)

Name of the Wing

Vouchers’ Audit Total No. of Vouchers

received for audit

No. of Vouchers audited during 2010-11



the OB



Not Applicable

Guidance for Filling in desired information (iii) Each wing may give field office wise details.

(iv) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will

give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of that audit office.

To be filled in by


27

Chapter-4: Value Creation Audit Coverage: Union Government Annexure-6-C

(Numerical)

Name of the Wing

Contracts’ Audit Total No. of Contracts

received for audit

No. of Contracts examined during

2010-11



the OB



Not Applicable

Guidance for Filling in desired information (v) Each wing may give field office wise details.

(vi) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will

give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of

that audit office.

To be filled in by


28

Chapter-4: Value Creation Audit Coverage: Union Government Annexure-6-D


Name of the Wing (CIVIL AUDIT WING – CENTRAL UNITS)

Local Audit Total auditee units Units planned for

audit during 2010-11

No. of units actually audited during 2010-11

Difference in units planned for audit and actually audited during 2010-11

Brief reasons for major difference in units planned and units audited

348 125 115 10 Due to the shortage of

staff

Guidance for Filling in desired information (vii) Each wing may give field office wise details.

(viii) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will

give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of that audit office.

To be filled in by


29

Chapter-4: Value Creation Audit Coverage: Union Government Annexure-6-E (Descriptive/Numerical)

Name of the Wing (CIVIL AUDIT WING) Local Audit

Sector # Total auditee units Number of IRs issued during 2010-11

% of IRs issued within 30 days of

audit

Total Number of IRs closed during

the year

Number of References made by the AG/DAG or equivalent officer to Higher Administrative levels (HOD & above) based on weaknesses of Internal control/Wasteful expenditure/revenue leakage etc. found during audit inspections etc. and commented upon in IRs

Civil 348 183 92 90 36

Guidance for Filling in desired information (i) # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence etc. (ii) Each wing may give field office wise details.

(iii) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will give data/information in respect of field audit office reporting to it to that extent it is overseeing a

particular area of that audit office.

To be filled in by


30

Chapter-4:Value Creation - Impact of Audit. Audit Coverage: Union Government

Annexure –6-F (Numerical)

Recoveries etc. at the instance of audit: The details of recoveries may please be provided in the format given below. It may please be noted that the

recoveries pointed out, accepted and actually recovered refers to the actual value additions realised by audit, in

whatever form it may be i.e. Audit Report, Inspection Reports, Audit Notes etc. and needs to be captured as such.

Care must be taken to ensure that no double count occurs for the same recoveries pointed out in two reports. (Rs. In crores)

Name of the wing Civil Audit Wing

Recoveries pointed out in 2010-11

(Rs. in crore)

Recoveries Accepted during 2010-11

(Rs. in crore)

Recoveries effected during 2010-11

(Rs. in crore) Sector # AR IR AN Any

other Total AR IR AN Any


other Total

NIL

AR- Audit Reports; IR-Inspection Reports; AN-Audit Notes Note: * Recoveries pointed out in 2010-11: AR refers to Audit Report (both Compliance and Performance Audit) approved by the C&AG during 2010-11; IR/AN refer to the

Inspection Reports and Audits notes issued for audit conducted during 2010-11. Guidance for Filling in desired information (i) Give field office wise details. (ii) The information given in this Annexure should be based on identical information given in Annexures like 4-C, 4D (iii) Substantial difference, if any, between recoveries pointed out vis-à-vis recoveries accepted may be appropriately explained. (iv) Individual cases of major recoveries (pointed out, accepted and effected) should be supported with the copy of the relevant documents.

To be filled in by

• All Operational Audit (Report) Wings (Reports Central, Comml., Railways, DT, INDT and AB) at Headquarters.

31

Chapter-4: Value Creation Audit Coverage: Union Government

Detailed Statement of Special references made Annexure-6-G (Descriptive/Numerical)

Name of the wing (Civil Audit Wing)

Sector # Number of References made*

References in respect of which response received

Cases in which any substantive action has been taken

1 2 3 4

NIL


(i) # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence etc. (ii) * This information should tally with last column of Annexure-6-E (iii) Attach case wise details in separate Statements as per format below:

Agency to whom the reference has been made

Number & date of Reference made

Content of the Communication in brief

Actual outcome, if any

To be filled in by


32


Audit Coverage: Audit of States Annexure-7-A (Numerical)

Name of the State (MADHYA PRADESH)

Sanctions’ Audit Total No. of Sanctions received for audit

No. of Sanctions audited during 2010-11


Financial value of Observations as incorporated in the OB



198

198

Nil

Nil

Nil

Nil

Guidance for Filling in desired information (i) Each wing may give field office wise details. (ii) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of that audit office.

To be filled in by

• Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB} dealing with State Audit Reports.

33


Audit Coverage: Audit of States Annexure-7-B (Numerical)

Name of the State Madhya Pradesh

Vouchers’ Audit Total No. of Vouchers

received for audit

No. of Vouchers audited during 2010-11



the OB



476902

150726

23

71112634

60

2891528750.35


To be filled in by


34


Audit Coverage: Audit of States Annexure-7-C (Numerical)

Name of the State MADHYA PRADESH

Contracts’ Audit Total No. of Contracts

received for audit

No. of Contracts examined during

2010-11



the OB



No such cases noticed


To be filled in by


35


Audit Coverage: Audit of States Annexure-7-D


Name of the State MADHYA PRADESH (COMMERCIAL AUDIT WING)






972 296 289 07 NA


To be filled in by


36

• Chapter-4: Value Creation

Audit Coverage: Audit of States Annexure-7-D


Name of the State MADHYA PRADESH (CIVIL AUDIT WING)






7508

1142

995

147

Due to the shortage of

Staff


To be filled in by


37


Audit Coverage: Audit of States Annexure-7-E (Descriptive/Numerical/)

Name of the Wing COMMERCIAL AUDIT WING

Local Audit State Total auditee units Number of IRs issued

during 2010-11 % of IRs issued within 30 days of audit

Total Number of IRs closed during the

year

Number of References made by the AG/DAG or equivalent officer to Higher Administrative levels (HOD & above) based on weaknesses of Internal control/Wasteful expenditure/revenue leakage etc. found

during audit inspections etc. and commented

upon in IRs

Madhya Pradesh

947

131

92.86

85

-


To be filled in by • Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB} dealing with State

Audit Reports.

38


Audit Coverage: Audit of States Annexure-7-E (Descriptive/Numerical/)

Name of the Wing CIVIL AUDIT WING

Local Audit State Total auditee units Number of IRs issued

during 2010-11 % of IRs issued within 30 days of audit

Total Number of IRs closed during the

year

Number of References made by the AG/DAG or equivalent officer to Higher Administrative levels (HOD & above) based on weaknesses

of Internal control/Wasteful

expenditure/revenue leakage etc. found during audit

inspections etc. and commented upon in IRs

Madhya Pradesh

7508 977 72.63 407 229


To be filled in by • Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA, LB and AB} dealing with State

Audit Reports.

39

Chapter-4:Value Creation - Impact of Audit

Audit Coverage: Audit of States Annexure –7-F

(Descriptive/Numerical)




Care must be taken to ensure that no double count occurs for the same recoveries pointed out in two reports. (` In crore)

Name of the wing COMMERCIAL AUDIT WING

Recoveries pointed out in 2010-11 Recoveries Accepted during 2010-11

Recoveries effected during 2010-11 Name of the

State AR IR AN Any



other Total

Madhya Pradesh

206.33

206.33

206.33

206.33

AR- Audit Reports; IR-Inspection Reports; AN-Audit Notes Note: * Recoveries pointed out in 2010-11: AR refers to Audit Report (both Compliance and Performance Audit) approved by the C&AG during 2010-11; IR/AN refer to the

Inspection Reports and Audits notes issued for audit conducted during 2010-11. Guidance for Filling in desired information (i) Give field office wise details. (ii) The information given in this Annexure should be based on identical information given in Annexures like 5-C, 5D. (iii) Substantial difference, if any, between recoveries pointed out vis-à-vis recoveries accepted may be appropriately explained. (iv) Individual cases of major recoveries (pointed out, accepted and effected) should be supported with the copy of the relevant documents. To be filled in by

• Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA and LB} dealing with State Audit Reports.

40

Chapter-4:Value Creation - Impact of Audit Audit Coverage: Audit of States

Annexure –7-F (Descriptive/Numerical)




Care must be taken to ensure that no double count occurs for the same recoveries pointed out in two reports. (` In crore)

Name of the wing CIVIL AUDIT WING

Recoveries pointed out in 2010-11 Recoveries Accepted during 2010-11

Recoveries effected during 2010-11 Name of the

State AR IR AN Any



other Total

MADHYA PRADESH

NIL

AR- Audit Reports; IR-Inspection Reports; AN-Audit Notes Note: * Recoveries pointed out in2010-11: AR refers to Audit Report (both Compliance and Performance Audit) approved by the C&AG during 2010-11; IR/AN refer to the

Inspection Reports and Audits notes issued for audit conducted during 2010-11. Guidance for Filling in desired information (i) Give field office wise details. (ii) The information given in this Annexure should be based on identical information given in Annexures like 5-C, 5D. (iii) Substantial difference, if any, between recoveries pointed out vis-à-vis recoveries accepted may be appropriately explained. (iv) Individual cases of major recoveries (pointed out, accepted and effected) should be supported with the copy of the relevant documents. To be filled in by

• Concerned Operational Audit (Report) Wings {Report (States), Comml. (State), SRA and LB} dealing with State Audit Reports.

41


Audit Coverage: Audit of States Detailed Statement of Special references made

Annexure-7-G (Descriptive/Numerical)

State Number of References made*



1 2 3 4

Madhya Pradesh

(Commercial Audit)

Not Applicable

Guidance for Filling in desired information (i) * This information should tally with last column of Annexure-7-E (ii) Each wing may give field office wise details. (iii) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of that audit office. (iv) Attach case wise details in separate Statements as per format below:





To be filled in by


42


Audit Coverage: Audit of States Detailed Statement of Special references made

Annexure-7-G (Descriptive/Numerical)

State Number of References made*



1 2 3 4

Madhya Pradesh

(Civil Audit)

05

05 02

Guidance for Filling in desired information (ii) * This information should tally with last column of Annexure-7-E (ii) Each wing may give field office wise details. (iii) In case, a field audit office reports to more than one Operational Audit Wings at Headquarters, each such wing will give data/information in respect of field audit office reporting to it to that extent it is overseeing a particular area of that audit office. (iv) Attach case wise details in separate Statements as per format below:





To be filled in by


43


Union

Annexure – 8-A

(Numerical)

Number of companies and corporations under audit jurisdiction at the beginning of the year 2010-11

Wing No. of govt.

Companies

No. of Deemed Govt. Companies

Statutory Corporations Total

Central

Commercial.

Not Applicable

Guidance for Filling in desired information (i) Give field office wise details. (ii) Indicate through a key of the Economic Sector in which a Company carries out its business viz. Financial Sector, Insurance Consultancy, Infrastructure, Energy, Mining, Agro Industry, Heavy Machine Industry etc. To be filled in by

• Central Commercial wing

44


Union

Audit of companies and corporations under audit jurisdiction of MABs

Annexure – 8-B


Name of MAB Number of companies/corporations

Number of Board meetings held

Number of Board Agenda/Minutes received

Number of observations issued/noted for examination

Number of corrections made in accounts /comments issued/draft audit paragraphs included in the CAG’s Audit Reports (specifically each as a separate category) on the basis of examination of Board Agenda papers/Minutes

Not Applicable

To be filled in by


45

Chapter-4: Impact of Audit

Union

Annexure – 8-C

(Numerical) A) The financial impact of audit of annual accounts of PSUs during 2010-11

Amount (` in crore)

Particulars Companies Corporations Total Revision of accounts by the Central PSUs as a result of audit by CAG of India:

A. No of companies which revised their accounts

B. Financial impact: (Rs. in crore).

(i) Overstatement of Profits/loss

(ii) Understatement of Profit/loss

(iii) Overstatement of Assets/Liabilities

(iv) Understatement of Assets/Liabilities

Total Comments issued by the offices: A. No of companies to which comments were issued

B. Financial impact of comments: (Rs. in crore)


(v) Understatement of Profit/loss

(vi) Overstatement of Assets/Liabilities

(vii) Understatement of Assets/Liabilities

Total

Not Applicable

To be filled in by


46

Chapter – 4: Impact of Audit

Union

Only for Audit of Union Companies

Annexure – 8 –D (Numerical)

Corrections made as a result of 3 Phase Audit

Companies Financial implications (`. in crore)

Change in Accounting Policies/Notes to the Accounts/Classification Mistakes etc. resulting in a) Impact on Accounting Policy b) Amendment to Notes to the Accounts c) Classification mistakes

Total Impact of Transactions commented upon under 3 Phase Audit a) Profit b) Loss c) Assets d) Liabilities Total

Not Applicable

To be filled in by


47


State

Annexure – 9-A

(Numerical)

Number of companies and corporations under audit jurisdiction at the beginning of the year 2010-11

Wing No. of govt. Companies

No. of Deemed Govt. Companies

Statutory Corporations Total

State Commercial

48 05 04 57

Guidance for Filling in desired information (i) Give field office wise details. (ii) Indicate through a key of the Economic Sector in which a Company carries out its business viz. Financial Sector, Insurance Consultancy, Infrastructure, Energy, Mining, Agro Industry, Heavy Machine Industry etc. To be filled in by

• State Commercial wing

48


State

Audit of companies and corporations under audit jurisdiction of MABs

Annexure – 9-B


Name of MAB Number of companies/corporations

Number of Board meetings held

Number of Board Agenda/Minutes received

Number of observations issued/noted for examination

Number of corrections made/comments issued/draft audit paragraphs included in the CAG’s Audit Reports (specifically as a separate category) on the basis of examination of Board Agenda papers/Minutes

Not Applicable

To be filled in by


49

Chapter-4: Impact of Audit

State

Annexure – 9-C

(Numerical) B) The financial impact of audit of annual accounts of PSUs during 2010-11

Amount ( ` in crore)

Particulars Companies Corporations Total Revision of accounts by the Central PSUs as a result of audit by CAG of India:

A. No of companies which revised their accounts

B. Financial impact: (Rs. in crore).


(viii) Understatement of Profit/loss

(ix) Overstatement of Assets/Liabilities

(x) Understatement of Assets/Liabilities

Total Comments issued by the offices:

A. No of companies to which comments were issued

07.00 03.00 10.00

B. Financial impact of comments: (Rs. in crore)

3.41 -- 3.41


1.71 0.1647 1.8747

(xi) Understatement of Profit/loss

86.67 -- 86.67

(xii) Overstatement of Assets/Liabilities

-- 26.81 26.81

(xiii) Understatement of Assets/Liabilities 2.15 -- 2.15

Total 100.94 29.9747 130.9147 To be filled in by


50

Chapter-4: Impact of Audit Annexure –10


Changes in Policies (including accounting policies), Rules, Law and other significant changes during 2010-11 at the instances of audit: There may be non monetary impact of audit such as Changes in Policies (including accounting policies), Rules, Laws and

other significant changes by the management at the instances of audit: please furnish all such material impact of audits

during 2010-11. The change should have been effected/intimated during 2010-11 on the basis of audit notes, inspection reports, supplementary comments, audit reports and any other form of audit observations issued during 2010-11 or earlier period. The information may be furnished in the following form

Sl. No. Details of changes made by the Government/management (Pl. specify whether change is in Policies (including accounting policies) or Rules or Laws or other significant changes). Each changes may be described in not more than quarter page. (Pl. refer to chapter 4 of the Performance Report of 2007-08 for reference)

Date of effectiveness of change /intimation of change /reference of government order, notification etc.

Reference of Audit Report/Inspection Report/Audit Notes etc. on which change has been made

No such information received from companies / corporations in Commercial Audit Wing

Nil in Civil Audit Wing

Guidance for Filling in desired information (i) Each wing may give field office wise details. To be filled in by

• All operational Audit (Report) wings at Headquarters

51

Chapter-4 : Value Creation – Impact of Audit

Union

Annexure –11

(Numerical)

The financial impact of financial audit of Union Government Accounts and SARs of ABs during 2010-11

Amount (Rs. in crore)

Particulars No. of Comments issued

No. of Revisions to accounts

carried out as per

comments

Financial Impact of comments issued (` in crore)

Financial Impact of Revisions carried out (` in crore)

Total

Central Civil

SARs of Central AB 81 01 10.65 0.01 10.66


• Financial Impact should be given on Assets, Liabilities, Income, Expenditure, Receipts, Payments, Notes to

Accounts, Accounting Policy, Comments on accounts, Format of accounts and Internal Control. To be filled in by

• Concerned Operational Audit (Report) Wings (Report Central, Comml., Railways and AB) at Headquarters

• May be reconciled with Annexure-4-D

52

Chapter-4 : Value Creation – Impact of Audit

State Annexure –12


The financial impact of financial audit of State Government Accounts and SARs of ABs during 2010-11

Particulars No. of comments issued

No. revision to accounts

carried out as per

comments

Financial Impact of comments issued (` in crore)

Financial Impact of revisions carried out (` in crore)

Total (` in crore)

State Civil

SARs of State Abs (Civil Audit Wing)

24 - 18.12 - 18.12


• Financial Impact should be given on Assets, Liabilities, Income, Expenditure, Receipts, Payments, Notes to Accounts, Accounting Policy, Comments on accounts, Format of accounts and Internal Control.

To be filled in by

• Concerned Operational Audit (report) Wings at headquarters {Report (States), Comml. (State), SRA and AB}

53

Chapter-4: Value Creation – Promoting Probity in Public Finance

Union

Annexure –13-A (Descriptive/Numerical)

A.

Name of wing Commercial Audit & Civil Audit Wing

Special Audits/ Request Audit Sector # No. of requests

received No. of audits conducted

No. of Observations (O)/ recommendations (R) made

No. of Observations (O)/ recommendations (R) accepted

Any other significant outcome of audit

NOT APPLICABLE


(i) # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence (i) Distinguish Observations by (O) and recommendations by (R)

B) Please also provide a list of topics for significant special audits conducted, the entity from whom the request was received and illustrations of significant recommendations that have been made and accepted. To be filled in by

• Concerned Operational Audit (Report) Wings at headquarters (Reports Central, Comml., Railways, DT, INDT, LB and AB)

54


Union

Annexure –13-B (Descriptive/Numerical)

Cases of Fraud & Corruption

Name of wing Civil Audit Wing

Name of the Office

Name of the Agency (CBI, CVC etc.), to which reference has been made

Issues raised Whether resulting in Investigation

Whether persons involved in fraud/corruption charge sheeted

Any other significant Outcome

NIL

To be filled in by

• All Wings at headquarters and all field offices

55


State


A.

Name of wing COMMERCIAL AUDIT WING

Special Audits/ Request Audit State No. of requests





No such case noticed


(i) Distinguish Observations by (O) and recommendations by (R)


• Concerned Operational Audit (Report) Wings at headquarters {Report (States), Comml. (State), SRA, LB and AB}

56


State


A.

Name of wing CIVIL AUDIT WING

Special Audits/ Request Audit State No. of requests





Madhya Pradesh 02 Nil -- -- --


(ii) Distinguish Observations by (O) and recommendations by (R)



57


State

Annexure –14-B

(Descriptive)

Cases of Fraud & Corruption

Name of wing (Civil & Commercial Audit Wing)

Name of the Office

Name of the Agency (CBI, CVC etc.), to which reference has been made

Issues raised Whether resulting in Investigation

Whether persons involved in

fraud/corruption charge sheeted

Any other significant Outcome

NIL

To be filled in by

• All Wings at headquarters and all field offices

58

Chapter-4: Value Creation Annexure -15

(Descriptive/Numerical) Central PAC/COPU – Discussions during 2010-11

Name of the wing

Sector # Total number of

paras/performance audits selected but pending for discussion at the beginning of the year 2010-11

Total number of new

paras/performance audits selected for discussion

during 2010-11

Number of meetings of PAC/COPU held during 2010-11

Total number of

paras/performance audits discussed during the year 2010-11

Total number of paras/performance audits selected but pending for discussion at the end of the year 2010-11

Earliest year of Report to which paras/performance audits is pending for

discussion at the end of the year

2010-11

NOT APPLICABLE

Total

Guidance for Filling in desired information (i) # Sector refers to Civil, Scientific department, Commercial, Railways, P&T and Defence

To be filled in by

• Concerned Operational Audit (Report) Wings at headquarters (Reports Central, Comml., Railways, DT, INDT, and

AB)

59


Annexure –16 (Descriptive/Numerical)

State PAC/COPU – Discussions during 2010-11

Name of the wing COMMERCIAL AUDIT WING

Name of the State

System of selection of paras by PAC/COPU

(selective or comprehensive

)

Total number of

paras/performance audits

selected but pending for discussion at

the beginning of the year 2010-11

Total number of new paras/

performance audits

selected for discussion during

2010-11

Number of

meetings of

PAC/COPU held during 2010-11

Total number of paras/

performance audits

discussed during the year 2010-11

Total number of paras/performance audits selected but

pending for discussion at the end of the year 2010-11

Earliest year of Report to which paras/

performance audits is pending for discussion at the end of the year 2010-11

Madhya Pradesh

Year wise

and as

serially

numbered

in the

Audit

Report

13 Reviews

&

38

DPs

02 Reviews

&

09

DPs

14 11

Reviews

&

34

DPs

04

Reviews

&

13

DPs

2008-09

To be filled in by


60



State PAC/COPU – Discussions during 2010-11

Name of the wing CIVIL AUDIT WING

Name of the State

System of selection of paras by PAC/COPU

(selective or comprehensive

)

Total number of

paras/performance audits

selected but pending for discussion at

the beginning of the year 2010-11

Total number of new paras/

performance audits

selected for discussion during

2010-11

Number of

meetings of

PAC/COPU held during 2010-11

Total number of paras/

performance audits

discussed during the year 2010-11

Total number of paras/performance audits selected but

pending for discussion at the end of the year 2010-11

Earliest year of Report to which paras/

performance audits is pending for discussion at the end of the year 2010-11

18 13 07 06 25 Madhya Pradesh

Selective

Audit Report (Civil)

2008-09

2005-06

Audit

Report

(Civil)

To be filled in by


61

Chapter-4:Value Creation - Impact of Audit

Annexure –17


Cost of Audit during 2010-11 (` in crore)

Particulars Union Government

State Government

Total

I. Revenue Receipts Tax Revenue

Non-Tax

Revenue

To be supplied by AG (W&RA)

II. Expenditure

Revenue

Expenditure

0.42 Nil 0.42

Capital

Expenditure

- - -

Total 0.42 Nil 0.42

Guidance for Filling in desired information (i) Each Operational Audit wing has to prepare separate statements giving office wise details. To be filled in by

• All operational Audit (Report) wings at Headquarters

62

Chapter 4 – Value Creation Annexure 18-A


Accounts Performance

• Please provide the work plan of the Accounts wing and indicate the progress/achievements/results against each

planned item.

Accounts performance

• Treasury inspections carried out ( 2010-2011)

No of treasury inspections

plannned

No of treasury inspections

carried out

Inspection reports issued Recommendations made/

Recommendations accepted

NOT APPLICABLE

• Please describe significant recommendations made/accepted by state governments for improving the

maintenance of accounts.

• Please describe significant changes made in the presentation, information provided and analysis of accounts that

add value for the users of the accounts

•

Entitlement Performance (2010-2011)

No. of accounts due to be

rendered to state

governments

No. of accounts

rendered as per

due dates/ No. of

accounts delayed

Cause of

Delays

No. of incomplete accounts (

treasuries excluded etc)

Reasons for incompleteness

NOT APPLICABLE

63

No of pensions

cases /revision

cases received

No of pension

cases /revision

cases processed

Average time

taken ( in days)

Average delays in

processing cases (

in days)

Reasons for

delays

NOT APPLICABLE

No. of GPF

accounts

maintained

No of accounts

slips issued in time

No. of missing

credits

Percentage

reduction in

number of missing

credits

Unposted

debits/credits

NOT APPLICABLE


(i) Please provide examples of specific measures taken to address client grievances and the impact of the measure taken

(ii) Please provide examples of new initiatives taken for beneficiaries

(iii) Please provide examples of measures taken to assess client satisfaction and results of such measures.

To be filled in by

• Accounts wing

64

Chapter 4 – Value Creation

Annexure 18-B (Descriptive)

Indian Government Accounting Standards (IGAS)

• A write up on the achievements in formulation/notification of Indian Government Accounting Standards (IGAS)

during 2009-2010 may pleased be furnished for incorporation in the Performance Report of 2010-11. The contents

may not exceed two pages and should be self contained so that it can be incorporated directly in the

Performance Report.

To be filled in by

GASAB

65

Managing Resources - Organisation


1. Organisational Set up as on 1 March 2011 1. Number of the main offices 02 (Office of the Principal Accountant General

(Civil & Commercial Audit) Madhya Pradesh,

Gwalior & Office of the Accountant General

(W&RA) Madhya Pradesh, Bhopal)

2. No. of branch offices with stations 01 Office of the Accountant General (W&RA)

Madhya Pradesh, Gwalior)

3. No. of RAOs

(incl. Divisional Audit Offices, Workshop Audit Offices, Construction

Audit Offices, Stores Audit Offices, Traffic Audit Offices etc. in

Railway Audit Offices and sub/branch offices in Defence Audit Offices)

Nil

2. Accounts support staff in works divisions as on 1 March 2011

Nos. Sr. Divisional Accounts Officer

Divisional Accounts Officer, Grade I, Group

‘B’

Divisional Accounts Officer, Grade II, Group

‘C’

Divisional Accountants

Not Applicable

66

3. Staff Associations (at the end of March 2011) 03

Sl. No. Category Name of Association No. of members as on 31-03-2011

Membership verified as on

1. I * Association of Sr.Audit Oficers and Audit Officers,

Gwalior

82 04/07/2011

2. II * SAS (Audit) Welfare Association, Gwalior 148 04/07/2011

3. III * Audit Welfare Association, Gwalior 328 04/07/2011

• All Associations are combined for Offices of Pr. AG(C&CA) Gwalior branch office & AG (W&RA) Gwalior

4. Details of formal meetings with Staff Associations at the Apex & State level, decisions taken therein and the follow up action taken.

One agenda meeting (SAS (A) Welfare Association) was held duirng the period from 01-04-10 to 31-03-11.

Guidance for Filling in desired information 1. * Attach office, branch, RAO wise lists. 2. Ensure the number of offices tallies with the respective lists. 3. @ Provide list of recognised Staff Associations with the number of members, year for which the membership has been verified.

67

Managing Resources - Financial

Annexure –19-B (Numerical)

(a) Components of expenditure: 2010-11 (for office of Pr AG (C&CA), MP, Gwalior only)

Sl. No. Component of Expenditure

Budget (` In crore)

Actual Expenditure (` In crore)

1. Salaries and wages 19.63 19.36

2. Travel & Expenses 2.94 2.90

3. Rent, Rates and Taxes 00 00

4. Office Expenses 0.48 0.48

5. Misc. Expenses 1.15 1.12

Total 24.20 23.86

(b) Expenditure incurred by various categories of offices: 2010-11


• @ Give break up of Civil Central, Civil States, Railways, Commercial, Defence & P&T. To be filled in by

• Staff wing, Budget Section, NGE Branch & Audit Wing

Sl. No.

Various categories of offices

Budget (` In crore)

Actual Expenditure (` In crore)

1. (a)

(b)

©

CAG’s office (UN audit portion

to be shown separately)

UN audit

Overseas audits

2. Audit Offices @

3. A&E Offices

4. RTIs

5. NAAA, Shimla

6. iCISA, NOIDA

Total

Not Applicable

68

Managing Resources – Human Resource


Category of Staff

Category of staff No. of personnel as on 1 March 2011

Groups Audit Offices A&E Offices Total % Deficit Percentage of

total Staff

strength

SS/PIP SS/PIP SS/PIP SS/PIP SS/PIP A 12/11 NA 12/11 8.33 91.67

B 536/409 NA 536/409 23.68 76.30

C 728/302 NA 728/302 58.51 41.48

MTS 142/104 NA 142/104 26.75 73.23

SS: Sanctioned strength; PIP: Personnel in position

Please indicate the total figures for all the IA&AD offices in the following proforma: (Combined figures for Pr. AG

(C&CA) & AG (W&RA)

(a) Analysis of Human Resource * as on 1 March 2011

Category Group SC ST Physically

handicapped Ex-

Servicemen OBC General

A 3(27) .. .. .. .. 8 (73)

B 61 (14.91) 23 (5.62) 9 (2.22) 3 (0.73) 25 (6.11) 300 (73.34)

C 57 (18.87) 15 (4.96) 5 (1.65) 6 (1.98) 32 (10.59) 198 (65.56)

MTS 41 (39.42) 15 (14.42) 2 (1.92) -- 14 (13.46) 34 (32.69)

• Please indicate within brackets percentage of total human resource under each category.

69

(b) Recruitments during 2010-11


handicapped Ex-

Servicemen OBC General Percentage

of deficiency indicated above

A -- -- -- -- -- -- B 02 -- -- -- 04 12 C 10 03 01 04 22 36 MTS -- -- -- -- 02 01 Note: Figures are combined for Pr.AG (C&CA) & AG (W&RA) offices

(c) Promotions during 2010-2011 into each group


handicapped Ex-

Servicemen OBC General Percentage

of deficiency indicated above

A .. .. .. .. .. -- B 11 07 .. .. -- 55 C 02 02 -- .. -- 13 .. MTS .. .. .. .. .. --

Note: Figures are combined for Pr.AG (C&CA) & AG (W&RA) offices

70

(D) Gender Balance

As on 1 March 2011 Category

Percentage of New Recruitments

Percentage Promoted Group

Women Men Women Men Women Men A 02 09 18.19 81.81

B 28 381 16.66 83.34 2.74 97.26

C 29 273 8.45 91.55 11.76 88.24

MTS 15 89 33.33 66.67 -- --

Note: Figures are combined for Pr. AG (C&CA) & AG (W&RA), MP offices (E) No. of people on deputation (foreign assignment)* in 2010-2011

Category Group Financial

Executives Audit

Executives Training and

Capacity Building

Pure Executive jobs

Others

A -- -- -- -- --

B -- -- -- -- --

C -- -- -- -- --

• Indicate number of people on foreign assignment within brackets F) No. of retirements/resignations/deaths in 2010-2011

Group Retirement Voluntary Retirement

Resignations Deaths

A

B 49 01

C 18 04 03

MTS 04 01

Note: Figures are combined for Pr. AG (C&CA) & AG (W&RA), MP offices.

71

G) Please provide examples of significant staff welfare measures taken by offices

-- NIL --

H) Please provide examples of environment friendly measures taken by offices in IAAD

Plantation is being done by CPWD regularly. Grounds in the office premises maintained by Horticulture

Department

I) Please provide details of improvements in building and other infrastructure in offices, staff colonies, training, sports infrastructure etc. within IA & AD ( with photos before and after, to the extent possible)

-- Nil --

To be filled in byTo be filled in byTo be filled in byTo be filled in by

• GE Branch, AC (P) Branch, NGE Branch, Welfare Section, Administration and Works & Project Section

72

Managing Resources – Human Resource Management


Examinations: 2010-11 To be furnished by Dir (Exam)

Name of Examination No. of candidates appeared No. of candidates passed

Departmental Examination for IAAS probationers

Nil Nil

Section Officers Grade Examination

52 07

Revenue Audit Examination for Sos/AAOs of Audit Offices

08 01

Incentive Examination for Sos/AAOs of A&E Offices

NA NA

Others (to be specified) 26 05 24 19

Incentive Exam Deptt. Exam for Auditor Quarterly Type Test 23 11

Note: A brief write up on ‘Major initiatives taken/to be taken for improving system and structure of examination’ may also please be given.


(i) Please give office wise details.

To be filled in by

Examination Wing and NGE Branch for other departmental exams, if any.

73

Managing Resources – Human Resource Management Annexure –22


Human Resource Management & Training

1. Please furnish a copy of the training plan of IAAD

2. Please provide a brief write up on the measures taken to strengthen training and training infrastructure in SAI India

3. Details of training

Please furnish the details about the training courses etc. conducted during 2010-11 in the following tabular form:

Sl. No.

Category of Institutions/ Training Facility

No. of courses Planned

No of courses conducted

No. of training

hours# planned and (delivered)*

No. of people planned to be trained/ (actually trained)

1 NAAA Shimla

2 iCISA, NOIDA 04 03 Full day training --

3 RTIs 35 33 Full day training Group ‘B’- 57

Group ‘C’-07

4 Individual offices Non EDP 79

EDP 21

Non EDP 67

EDP 21

Non EDP 83 hours

EDP 136 days

310

5 External Training Institution --

74

4. Details of structured training modules and other training material designed and developed by NAAA, iCISA, RTIs and RTCs

Name of the office Name of the training module or training material

Not Applicable

5. Measures taken/incentive provided to encourage officials to acquire or upgrade professional qualifications

______


(i) (a) It may be ensured that information in respect of in-service training of Group ‘A’ in iCISA, NAAA may be

compiled by respective Training Institutions;

(b) Details of other trainings outside the department & abroad in respect of Group ‘A’ officers may be given by AC (P).

(ii) Information in respect of training imparted to international trainees may be compiled by DG iCISA. (iii) Some good photographs in respect of training courses may also be furnished. (iv) Under each category in the table at S. No. 3 above, indicate desegregated figures in respect of Group – A, B, C. (v) Indicate the details of foreign personnel trained separately for each Training Establishment (Facility). (vi) # In case details of training hours are not available, indicate number of training days planned and held.

To be filled in by

• AC (N), AC (P), DG iCISA, DG (Training)

75

Managing Resources – Human Resource Management

Annexure –23 (Numerical)

Human Resource Management & Training

Qualifications of officials in SAI India

Functional

Stream (viz.

Audit/Accounts/

Training etc.)

Total staff Graduates

( Arts, Science,

Commerce)

Post Graduates

( Arts, Science,

Commerce)

Doctorates

( Arts, Science,

Commerce)

Professionally Qualified

( Managers, Engineers,

Doctors, CA, ICWA, CFE,

CISA etc.)

Audit Not Applicable

Guidance for Filling in desired information 1. Information about Group ‘A’ may be filled in by AC (P) and in respect of other categories of Personnel by AC (N).

2. Give information separately for each category viz. Arts, Science, Commerce, management, medicine, engineering, accountancy etc. for each stream.

To be filled in by

• AC (P)/AC (N)

76

Managing Resources-Knowledge Management


1. Libraries • No. of offices that have libraries 01

• Number of books in the library and subjects covered 24905, Administrative, Literature

• Number of periodicals and journals National, 03 Hindi, 02 English

• (National and International) subscribed

2. Electronic Media (PD IS to provide information)

• No. of offices that have internet sites 02 • No. of offices that have internet access 02 • No, of offices connected through VPN 02

• Please provide a brief update on the measures taken to upgrade IT infrastructure and facilities for Knowledge

Management

This office is having Training Centre, which provides basic level computer training to the officials of the user offices. The user office includes O/o PAG (C&CA), O/o AG (W&RA), O/o AG(A&E) I & II Gwalior. TC is having 22 computers and the training is conducted throughout the calendar year as per training calendar approved by RTI Nagpur. This office had also developed office intranet in which important circulars and orders and other informations are uploaded which can be accessed in every sections within the office. Internet facility is provided to all Audit Officers/Sr. Audit Officers through SBS Server 2003. Internet facility is also provided to all Group Officers through VPN.

3. Publications Brief of publications, journals, e-journals published by the respective wings to be furnished.

Annual edition of Hindi Journal “Shreya” is being published in March 2011.

To be filled in by PD (Staff) for all IA&AD offices & PD IS for Electronic Media

77

Audit Impact

Annexure 25 (Numerical)

Ministry wise/Year wise break up Action Taken Notes awaited as on 31 March 2010 from various Union Ministries/departments in the following proforma

Name of the Ministry PAC COPU Total

ATNs awaited at the end of 31 Mar 2011

ATNs settled during the year ATNs which settled by transferring for action by Executive in pursuance of decisions at the National Level Seminar on Audit-Legislature Interface held in July 2011

NOT APPLICABLE

Guidance for Filling in desired information • Give separate statistics in respect of ATNs pending in respect of Reports dealt with by PAC and COPU as well as

their aggregate numbers

To be filled in by All Operational Audit (Report) Wings other than Report States Wings at Headquarters

78

Audit Impact


State wise/Year wise break up Action Taken Notes awaited as on 31 March 2010 from various States/Union Territories having legislative assemblies

Name of wing: COMMERCIAL AUDIT WING Name of the State PAC COPU Total


ATNs settled during the year

ATNs which settled by transferring for action by Executive in pursuance of decisions at the National Level Seminar on Audit-Legislature Interface held in July 2010

Madhya Pradesh Vidhan

Sabh - COPU

171 - -



To be filled in by All Operational Audit (Report) Wings at Headquarters dealing with State Audit Reports.

79

Audit Impact


State wise/Year wise break up Action Taken Notes awaited as on 31 March 2011 from various States/Union Territories having legislative assemblies

Name of wing: CIVIL AUDIT WING

Name of the State PAC

Total


ATNs settled during the year

ATNs which settled by transferring for action by Executive in pursuance of decisions at the National Level Seminar on Audit-

Legislature Interface held in July 2011

Madhya Pradesh

Vidhan Sabha - PAC

325 31 Nil



To be filled in by All Operational Audit (Report) Wings at Headquarters dealing with State Audit Reports.

80

Professional Standards


• List the follow up action on the standards, best practices guidance, manuals issued by DG audit, operational Audit wings and

field offices (mention year of issue)

The office is strictly following the instructions issued by HQs office time to time, provisions laid down in the Companies

Act, 1956, Accounting Standards issued by ICAI, Auditing Standards issued by the ICAI and International Accounting

Practices wherever required in Commercial Audit Wing.

• List the manuals, guidance updated (year of updating)

Sl.No. Name of Manual Year of Updating

1 Manual of Report Section 2006

2 Manual of ECPA Section 2005

3 Manual of Administration Volume – I, II, III & IV 1993

4 Manual of Office Procedure 1992

5 Manual of ITA 1994

6 Manual of OAD Volume – I 1982

7 Manual of OAD Volume – II 1982

8 Manual of OAD Volume – III 1993

9 PAG’s (SMI) 2003

10 Manual of Central Audit (Financial Attest Audit) 2007

• Describe ongoing projects for development /updating of manuals, guidance

81

“Work relating to updation of Manuals of - Report, ECPA, ITA, OAD, PAG’s SMI, Central Audit (Financial Attest

Audit) is in progress.”

• List initiatives taken to implement standards, manuals, guidance (training, workshops, seminars, pilot studies/audits carried

out)

It is being arranged through in-house training or through RTI.


• Provide information in respect of Operational Wings at Headquarters as well as in respect of field offices thereunder

To be filled in by All operational Audit (Report) Wings & DG (Audit) at Headquarters

82

Audit Quality Management Framework

Annexure 28 (Descriptive/Numerical)

A brief write-up by each wing on the action taken to implement the audit quality management framework (covering all

elements of the framework)

A brief write up from PD (Inspection) about the work undertaken by this wing (not more than 2 pages).

Number of inspections planned

Number of inspections carried out

Number of Recommendations

made

Number of Recommendations implemented

% Compliance

Director of Inspection

NOT APPLICABLE


(i) PD (Inspection) may also provide details of some significant systemic weaknesses noticed during inspection and

corrected after inspection

(ii) Details of Peer Reviews – Planned/carried out, recommendations made/implemented. Illustrate some significant

recommendations emerging out of peer reviews.

(iii) Changes, if any necessary in the Format may be made in consultation with DG (Audit).

To be filled in by

• PD (Inspection)

83

Stakeholder Relations


COMMERCIAL AUDIT WING (Functional wing wise)

Please provide a brief write up the nature and extent of interaction with the following stakeholders and the measures

taken to enhance relations with them

• Audited Entities

While taking up the audit of the entities, the audit team as well as Group Officer always met with the

management at higher level for maintaining good relationship.

• COPU (States) Pr. AG and Group Officers always keep in touch with the chairman of the COPU and bring in their

knowledge to discuss very old Audit Reports along with latest Audit Reports to clear the pending by

maintaining cordial relationship.

• Media While holding the press conference or any other official meeting, this office always invite the media

respectfully and request them to publish the Audit material for bring it into the knowledge of Public.

• Professional / Academic Institutions A good relationship is always maintained with them.

• International Organisations • Others

Guidance for Filling in desired information • Please use not more than 100 words for each category

• Pictures are welcome

• Please give statistics of meetings held etc as well as extra ordinary objectives achieved

To be filled in by All Operational Audit (Report) Wings at Headquarters

84

Stakeholder Relations


CIVIL AUDIT WING (Functional wing wise)

Please provide a brief write up the nature and extent of interaction with the following stakeholders and the measures

taken to enhance relations with them

• Audited Entities An entry conference is held with audited entity at the start of every performance audit and reviews. Similarly

an exit conference is held with Principal Secretary of department at the end of each review.

• PAC ( States)

Madhya Pradesh Vidhan Sabha Secretariat/ Chairman – PAC is requested from time to time to expedite the

action on pending paras and to direct departments for initiating action at their end. Seven meetings were

held in 2010-11

• Media A press note is issued every year whenever the Audit Report is forwarded to Governor for laying on the table

of Vidhan Sabha, also a press conference is organized every year whenever the report is tabled in Madhya Pradesh Vidhan Sabha.

• Professional / Academic Institutions • International Organisations • Others

Immediately after the Audit Reports are tabled in the Vidhan Sabha they are uploaded on the office

website

Guidance for Filling in desired information • Please use not more than 100 words for each category

• Pictures are welcome

• Please give statistics of meetings held etc as well as extra ordinary objectives achieved

To be filled in by All Operational Audit (Report) Wings at Headquarters

85

Innovation

Annexure 30

(Descriptive)

(2009 – 2011)

(CIVIL AUDIT WING)

• Please give a brief write up on any new initiative taken to address various problems in your wing or offices under

your wing. The description may cover the following points

a. Perceived problem/opportunity

b. System/product introduced

c. Challenges faced and how they were overcome

d. Benefits of change introduced

In order to avoid deviation in the tour programme & to streamline the process of audit, revised audit intimation

slip was prepared and broad objectives of audit was also circulated along with audit intimation slip to auditee.

HPC of Housing Board was held during said period in which 32 IRs and 60 Paras were settled.

Guidance for Filling in desired information 1. Please try to restrict your write up to not more than 100 words

2. Diagrams / pictures are welcome

To be filled in by


Innovation

Annexure 30

(Descriptive)

(2009 – 2011)

86

(COMMERCIAL AUDIT WING) • Please give a brief write up on any new initiative taken to address various problems in your wing or offices under

your wing. The description may cover the following points

a. Perceived problem/opportunity

b. System/product introduced

c. Challenges faced and how they were overcome

d. Benefits of change introduced

There was huge arrear of accounts of the State PSUs and this office was in problem – how to clear these

backlog of arrear? With a view to clear the arrear of accounts the matter was taken up with the management

at higher level as well as at Government level, besides the Statutory Auditors appointed for conducting audit of

these State PSUs by the Headquarters. PSUs were also regularly contacted to expedite the audit. This has

resulted in clearance of huge arrears of accounts as of date.

Guidance for Filling in desired information 1. Please try to restrict your write up to not more than 100 words

2. Diagrams / pictures are welcome

To be filled in by


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