Audit Reports

Revenue expenditure (per cent of 15) 213228.73 241571.07 267021.67 300305.21 310 609.76 Plan 42088.59 (20) * Non-Plan 171140.14 (81) General Services (incl. Interests payments) 71609.42 (34) 78534.78 (33) 84764.50 (32) 100050.28 (33) 103853.75 (33) Social Services 90281.99 (43) 93054.30 (38)......

compared to 2019-20 (₹ in crore ) Receipts Disbursements 2019-20 2020-21 2019-20 2020-21 Section-A: Revenue Account Tax Revenue 188947.57 164254.98 General Services 100050.28 103853.75 Non-Tax Revenue 14297.00 15975.46 Social Services 122947.33 122023.44 Share of Union Taxes/ Duties 36219.64......

Includes establishment expenditure including Salaries, Pension, Interest, etc. Resources for State’s flagship schemes are generally allocated by Finance Department in consultation with Administrative Departments Chapter III: Budgetary Management State Finances Audit Report for the year ended 31......

Economic activity is generally divided into Primary , Secondary and Tertiary sectors, which correspond to the Agriculture, Industry and Service sectors. The trends in the annual growth of National GDP and that of the State, at current p rices are indicated in Table 1.2. Table 1.2: Trends in......

STATE Maharashtra OFFICE NAME Accountant General (Audit)-II Maharashtra, Nagpur NAME OF THE REPORT Government Of Maharashtra Report No. 2 Of 2022 State Finances Audit Report of the......

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 (Report No. 2 of the year 2022) Key Words 1. Preface Governor of Maharashtra, Article 151 of the......

The general improvement of Brihan Mumbai is an obligatory function under Section 61(t) of Chapter III (Duties and Powers of Municipal Authorities) Section 63(15), 66(21), 66(22) of Chapter VI (Duties and Powers of the Municipal Authorities and Officers) Primary education is Obligatory and other......

5 2019-20 1318.27 869.07 (-)449.2 6 2020-21 500.29 Nil (-)500.29 Total 5995.12 4671.11 (-)1324.01 Source: Information furnished by UDD and Inspector General of Registration and Controller of Stamps, Maharashtra State Chapter V – Financial resources of Urban Local Bodies 33 It could be seen from......

The fund was to be applied for the purpo se of maintaining fire stations in general, providing sophisticated equipm ent and appliances for preventing and extinguishing fire on any land and i n any building within or without the municipal limits. Audit observed that o ut of the 44 test-checked......

Table 6.1: Broad framework of functions carried out by ULBs Sr. No. Wings Function 1 Secretariat Secretarial function to the General Body and various committees 2 Administration General administration, HR management 3 Revenue Assessment and collection of various taxes, rent, advertisement and......

was established in 1965, under the administrative control of UDD to advise Government in making policy relating to local self-governance, monitoring general working of mun icipalities and assisting them in drawing budget and plans. DMA also functions as co-ordinato r between Municipal Councils......

audited and examined and shall send such report alo ng with the report of the results of the test check of accounts by the Comptroller & Auditor General (C&AG) of India to the Chief Municipal Officer. Audit of accounts for the year ended March 2017 was neither completed by DLFA nor by the......

Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2017 Government of Sikkim Office of the Accountant General (Audit), Sikkim i Contents Paragraph Number Page Number Preface v Overview vii CHAPTER – I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTIBILITY......

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

works According to the circular (September 2013) issued b y RMDD, GPs were to ensure that stone for execution of works should be contributed by the general public who would be eventual beneficiaries of the works. This was to reduce the cost of material to bring it within the permissible limit of......

Gangtok (Rina Akoija m) The Accountant General (Audi t),......

“Ut ilisation of 13 th Finance Commission Grants by Local Bodies ” was held on 19 May 2016 at the Conference Hall of the Office of the Accountant General (Audit), Si kkim. The State Government was represented by the Secretary to the Government of S ikkim, Rural Management and Development......

The absence of t enure based policy for deployment was bound to affect the functioning of DLFA. 10 1.5.2 Audit by Comptroller and Auditor General of India As per Section 48(2) of the Sikkim Panchayat Act, 1 993, the State Government is required to appoint an Auditor for audit of account s of......

audited and examined and shall send such report alo ng with the report of the results of the \b0 test check of accounts by the Comptroller & Auditor General (C&AG) of India to the Chief Municipal Officer. Audit of accounts for the year ended March 2016 was neither completed by DLFA nor by the......

Annual Technical Inspection Report on PRIs and ULBs for the year ended 31 March 2 01 6 GOVERNMENT OF SIKKIM Office of the Accountant General (Audit), sikkim i Contents Paragraph Number Page Number Preface v Overview vii CHAPTER – I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTIBILITY......

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

Gangtok (Rina Akoijam) The Accountant General (Audit),......

audited and examined and shall send such report along with the report of the results of the test check of accounts by the Comptroller & Auditor General (C&AG) of India to th e Chief Municipal Officer. 34 3.5.2 Audit of Comptroller and Auditor General o f India Based on the recommendations of......

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

The RMDD stated (December 2015) that water so colle cted was to be generally used for all purposes other than drinking. Moreover, the ter m drinking water supply implied water required for all household purposes other than drin king as well. The reply is not acceptable as Sustainability......

audited and examined and shall send such report along with the report of the results of the test check of accounts of the Comptroller & Auditor General (C&AG) of India to the Chief Muni cipal Officer. Based on the recommendations of the 13 th Finance Commission, the State Government......

Inspection Report on Panchayat Raj Institutions and Urban Local Bodies for the year ended 31 March 2014 Government of Sikkim Office of the Accountant General (Audit), Sikkim i Contents Paragraph Number Page Number Preface v Overview vii CHAPTER – I SECTION 'A' AN OVERVIEW OF THE PANCHAYA T RAJ......

the accounts of Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs) as entr usted by the State Government to the Comptroller and Auditor General of India under Section 20(1) of CAG's DPC Act 1971. The cases mentioned in the report are among those which came to notice mainly in course......

(Vanlal Chhuanga) Gangtok Accountant General (Audit) The......

Also, it was noticed in 2018-19 that in ZP Hamirpur , General and Panchayat Nidhi cashbooks showed more balance and 13th FC cashbook showed les s balance in comparison to bank pass book. Similarly, In GP Dhakgaon, General and Pancha yat Nidhi cashbooks showed more balance and 14th FC cash......

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

of Technica l Guidance and Support to audit of Panchayati Raj Institutions and Urban Local Bodies under Section 20(1) of the Comptroller and Auditor General's (CAG’s) Duties, Powers and Conditions of Service (DPC) Act, 1971. The Report contains significant results of the audi t of the......

The State Governme nt has entrusted (March 2011) audit of PRIs to the Comptroller and A uditor General (CAG) with the responsibility of providing technical guidance and support under section 20(1) of the CAG’s (DPC) Act, 1971. (Paragraph 1.2)
There are 12 Zila Parishads (ZPs), 78 Panchayat......

been issued to the defaulter s and the amount would be recovered shortly whereas the Executive Officer, MC Kullu stated (Feb ruary 2019) that in the general meeting of Lok Adalat of Kullu district, the session judge had directed that opportunity of about a year may be granted to the defaulters......

and Urban Local Bodies for the years ended 31 March 2018 and 31 March 2019 Government of Himachal Pradesh Office of the Principal Accountant General (Audit) Himachal Pradesh,......

from Government of India increased by 15.52 per cent Revenue Expenditure
Revenue expenditure increased by 9.13 per cent
Revenue expenditure on General Services increased b y 9.07 per cent
Revenue expenditure on Social Services increased by 6.61 per cent
Revenue expenditure on Economic......

27,053 29,442 30,730 33,535 Plan 4,520(18) 3,772(14) 4,263(14) 4,028(13) 4,983 (15) Non-Plan 20,824(82) 23,281(86) 25,179(86) 26,702(87) 28,552( 85) General Services (including interest payments) 9,728 (38) 11,009(41) 11,438(39) 12,335(40) 13,454 (40) Social Services 9,610 (38) 10,337(38)......

result of supplementary audit of the Financial Statements of these State Public Sector Enterprises (SPSEs) conducted by the Comptroller an d Auditor General of India (CAG) for the year 2020-21 (or of earlier years which wer e finalised with effect from 01 January 2021 to 30 November 2021) has......

Economic activity is generally divided into primary, secondary and tertiary sectors. The primary sector includes mainly agricultural activities along with other economic activities of primary nature viz., forestry, animal husbandry, fishing and mining. The secondary sector includes......

Budget Provision Grant/ Appropriation Head of Accounts Expenditure (` `` ` in lakh) Name of Schemes/Sub-Heads Voted 5 2053-00-093-01-S00N 0.72 General Establishment 3454-02-110-02-S00N 17.00 Disaster Management Cell 8 2202-04-200-03-S10N 17.39 Padhna Likhna Abhiyan 9 2211-00-200-05-S00N......

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2021 GOVERNMENT OF HIMACHAL PRADESH Report No. 2 of the year......

Supplies Corporation Limited: ₹ 0.35 crore, Himachal Pradesh State Industrial Development Corporation Limited: ₹ 1.54 crore and Himachal Pradesh General Industries Corporation Limited: ₹ 0.36 crore). Four profit making SPSEs did not pay/provide dividend of ₹ 2.58 crore to the State......

The Company used this fun d in the general business. It is assessed that the Company saved int erest of ` 166.77 2 crore \ \ \ 2 Calculated on unutilised opening balance of ash fund of respective years at the rate of interes on working capital allowed by HERC in the t ariff orders respective......

An amount of ` 476.20 crore remained unutilised in ash funds collected through sale of fly ash. The Company used this fund in the general business in contravention of instructions of MoEF&C C. 7.1.4 Compliance of Environmental norms and Generat ion of clean energy Power plants of the Company met......

of Haryana Power Generation Corporation Limited’ has been prepared under the pr ovisions of Section 19-A of the Comptroller and Auditor General’s (Duties, P owers and Conditions of Service) Act, 1971 for submission to the Government and State Legislature. The Audit has been carried......

I: Introduction 3 Particulars 2016-17 2017-18 2018-19 2019-20 2020-21 Fixed cost Employee cost 747.19 746.14 993.38 641.36 637.86 Administrative & General cost 20.58 25.85 21.31 25.08 45.27 Depreciation 430.53 412.29 385.96 388.31 336.58 Interest and finance charges 408.47 306.72 252.89 183.41......

An amount of ` 476.20 crore remained unutilised in ash funds collected through sale of fly ash. The Company used this fund in the general business. (Paragraph 4.1.4, Page 48) With reference to Audit findings on Financial Manag ement, Audit recommends that:  The Company should recover its charges......