The Comptroller and Auditor General of India presents every year separate reports on the accounts of the Union and State Governments to the President and respective Governors for being laid before the Parliament/State Legislature. In the case of Union Government, the reports presented are on the Civil Departments, Defence Services, Railways, Post and Telecommunications, Revenue Receipts and Commercial Undertakings. These reports are considered by the Pub he Accounts Committee and the Committee on Public Undertakings of the Parliament.
The Audit Report (Commercial) is prepared in several parts consisting of (a) introduction-containing a general review of the working results of government companies and corporations, (b) Results of the comprehensive appraisals of the selected undertakings conducted by the Audit Board, (c) Resume of the Company Auditors' reports submitted by them under the directives issued by the Comptroller and Auditor Genera! and that of comments on the accounts of the government companies and (d) Miscellaneous topics of interest noticed in audit of undertakings not taken up for appraisal by the Audit Board. Audit Report 1983 contains results of comprehensive appraisals of 10 government companies/corporations.
The 1983 Report on the Railways contains, among others, reviews on railway sidings, performance of suburban services, performance of container services and construction/conversion of broad gauge lines. The Report also contains the results of audit of a number of construction/conversion projects as well as procurement of equipments.
The highlights of the Report on Civil Departments are the audit reviews on explotatation of marine resources in India, schemes for welfare of backward and weaker classes, district industries centers programme, National Cooperative Development Corporation, working of the Tea Board abroad and Delhi Development Authority.
The report on revenue receipts is in two parts containing significant results of audit of direct and indirect taxes.
Besides enumerating a number of cases of misapplication of the provisions of the tax laws, such as relating to export markets incentive, computation of business income, computation of capital gains, incorrect valuation of immovable properties, equity shares, etc., the first part of the report highlights deficiencies in the working of tax machinery in various fields. The report includes reviews on the working of tax recovery offices and acquisition of immovable properties by the revenue department in cases of understatement of consideration at the time of transfer with the object of evading tax.
Mr. Rama Prasad Joshi, Auditor General of Nepal submitted his 5th annual audit report to His Majesty King Birendra Bir Bikram Shah Dev on June 9, 1983. The report is divided into three volumes. The first volume deals with the general review of financial operations of the government departments and entities and observations made by economy, efficiency, effectiveness and propriety audit, consolidated finance accounts and a summary of audit objections detected through regularity and compliance audit. The second volume presents the position of appropriation accounts and the third volume elaborates the audit findings of the government enterprises and some other social institutions like Royal Nepal Academy, Tribhuvan University, Social Services National Coordination Council Assembly (Rashtnya Panchayat).
U.A.E. SAI has sent its second General Report regarding the year ended on 31st December 1981 to the Federal National Council in its capacity as the Legislature. The Report includes the results of SAI legality, efficiency audits and accountability of all officials who are responsible before it for managing public funds. The Report especially concerns with the emerging role which has been played by the SAI in financial and administrative reorganization in UAE.