Audit Reports

Chapter-II Public Sector Undertakings 21 Chapter II Introduction 2.1 Functioning of State Public Sector Undertakings 2.1.1 General 2.1.1.1 State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations. State PSUs ar e......

9 3,879 5,383.67 851 9,530 7,135.11 2018-19 851 9530 7,135.11 65 393 510.05 6 328 298.74 910 9,595 7,346.42 Report on Revenue, Economic, Social and General Sectors and PSUs for the year ended March 2019 122 Annexure 1.2 (Referred to in paragraph 1.1.6) Position of paragraphs included in the......

In the year 2017-18, compensation received for loss of revenue was ` 157.00 crore only. Report on Revenue, Economic, Social and General Sectors and PSUs for the year ended March 2019 2 The revenue (Tax and non-tax) raised by the GNCTD o f ` 37,268.83 crore during the year 2018-19 was 86 per......

Overview ix OVERVIEW This Report comprises three chapters containing aud it findings pertaining to Revenue, Economic, Social and General Sectors and P ublic Sector Undertakings (PSUs). Chapter I relating to Revenue Sector contains seven compliance audit paragraphs involving `......

The audit of receipts is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971. This portion of the Report has been prepared for submission to the Lieutenant Governor of the Nation al Capital Territory of Delhi under......

of demands of tax, interest and penalty 1.7 17 Short levy of tax 1.8 18 ii Chapter II: Functioning of State Public Sector Undertakings Introduction General 2.1.1.1-2.1.1.2 21 Accountability framework 2.1.1.3 22 Statutory Audit 2.1.1.4 23 Need for timely finalisation and submission 2.1.1.5 23......

Chapter-II Public Sector Undertakings 21 Chapter II Introduction 2.1 Functioning of State Public Sector Undertakings 2.1.1 General 2.1.1.1 State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporations. State PSUs ar e......

9 3,879 5,383.67 851 9,530 7,135.11 2018-19 851 9530 7,135.11 65 393 510.05 6 328 298.74 910 9,595 7,346.42 Report on Revenue, Economic, Social and General Sectors and PSUs for the year ended March 2019 122 Annexure 1.2 (Referred to in paragraph 1.1.6) Position of paragraphs included in the......

In the year 2017-18, compensation received for loss of revenue was ` 157.00 crore only. Report on Revenue, Economic, Social and General Sectors and PSUs for the year ended March 2019 2 The revenue (Tax and non-tax) raised by the GNCTD o f ` 37,268.83 crore during the year 2018-19 was 86 per......

Overview ix OVERVIEW This Report comprises three chapters containing aud it findings pertaining to Revenue, Economic, Social and General Sectors and P ublic Sector Undertakings (PSUs). Chapter I relating to Revenue Sector contains seven compliance audit paragraphs involving `......

The audit of receipts is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971. This portion of the Report has been prepared for submission to the Lieutenant Governor of the Nation al Capital Territory of Delhi under......

of demands of tax, interest and penalty 1.7 17 Short levy of tax 1.8 18 ii Chapter II: Functioning of State Public Sector Undertakings Introduction General 2.1.1.1-2.1.1.2 21 Accountability framework 2.1.1.3 22 Statutory Audit 2.1.1.4 23 Need for timely finalisation and submission 2.1.1.5 23......

The annual accounts of six bodies/authorities due u p to 2017-18 had not been received as of March 2019 in the office of the Prin cipal Accountant General (Audit), Delhi. The details of these outstanding accounts a re given in Table 3.3. Table 3.3: Details of Outstanding Accounts as on 31 March......

The annual accounts of six bodies/authorities due u p to 2017-18 had not been received as of March 2019 in the office of the Prin cipal Accountant General (Audit), Delhi. The details of these outstanding accounts a re given in Table 3.3. Table 3.3: Details of Outstanding Accounts as on 31 March......

the Legislature Implementation by the Governmennt Source: Appropriation Accounts 2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

2 General Administration Department 1 2220.01.001.99 Public Relation Dte . 257.37 – 151.44 105.93 50.88 55.05 51.9 7 Non -filling of vacant posts, less receipt of claims/bills, publicity bills could not finalised as the ma tter was pending in High Court 2 2051.00.103.98 Staff Selection......

All expenditure relating to Revenue Account, Capital Outlay and Loans and Advances is categorised into Social Services, Economic Services and General Services. Broadly, the Social and Economic Services constitute development expenditure, while expenditure on General Services is treated as......

v PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of National Capital Territory of Delhi under Section 48 of the......

Language Department 2017 -18 30 10 ,048.01 30 10 ,048.01 0 0.00 15 Directorate for welfare of SC/ST/OBC 1995 -96 142 6,293.80 142 6,293.80 0 0.00 16 General Administration Department 2010 -11 0 232.28 0 47.56 0 184.72 17 Information and Technology Department 2006 -07 6 592.82 6 592.82 0 0.00 18......

list of persons to whom t he bank had released the subsidy only in September 2015, and on verification of the data provided Audit Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2018 32 (July 2016) by the Bank, found (October 2016) that payments amounting to......

-18 Budget estimates Actuals Budget estimates Actuals Budget estimates Actuals Budget estimates Actuals Budget estimates Actuals Revenue Expenditure General services 5,792.69 5,597.48 6,763.15 5,983.40 7,055.66 6,427.12 7,210.04 6,590.28 7,851.52 7,195.96 Social services 13,134.81 12,314.54......

Department of Education, GNCTD Umed Aman Ghar Vocational Training Center 45.30 15. -do - Khushi Girls Rainbow Homes 45.30 Audit Report of Social, General and Economic Sectors (Non -PSUs) for the year ended 31 March 2018 78 Appendix 1.2 Statement showing the details of rendering of accounts to the......

ed Colonies 2.1 7 CHAPTER -III : Compliance Audit Department of Food, Supplies and Consumer Affairs Non -recovery of ` 61 lakh from the Bank 3.1 31 General Administration Department Irregular award of contracts of ` 1.39 crore 3.2 32 Department of Health and Family Welfare Excess expenditure of......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2018 has been prepared for submission to the Lieutenant Governor of the National Capital Territory of......

1 ,573 unauthorised colonies (88 per cent ) were not provided with sewerage facilities as of March 2018 and sewage generated Audit Report of Social, General and Economic Sectors (Non -PSU s) for the year ended 31 March 2018 viii by these 1 ,573 unauthorised colonies flowed into storm water drains......

iii Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submissio n to the Governor of Punjab under Article 151 of the Constitution......

35 Chapter-IV Stamp Duty 4.1 Tax administration The State Government exercises control over the reg istration of instruments through the Inspector General of Registration, who is assisted by the Deputy Commissioners (Collectors), Tehsildars and Naib-Teh sildars acting as Registrars,......

Chand igarh The (PUNAM PANDEY) Principal Accountant General (Audit), Punjab New Delhi The Countersigned (GIRISH CHANDRA MURMU) Comptroller and Auditor General of......

i Table of contents Description Reference to Paragraph Page Preface -- iii Overview -- v-vii Revenue Sector Chapter-I: General Trend of revenue receipts 1.1 1-9 Analysis of arrears of revenue 1.2 9-11 Arrears in assessment 1.3 11 Evasion of tax detected by the......

Chapter -I : General The total receipts of the State Government for the year 2019-20 were ` 61,574.75 crore. The Government raised ` 36,648.87 crore comprising tax revenue of ` 29,994.79 crore and non-tax revenue of ` 6,654.08 crore. The State Government received ` 10,345.85 crore as State’s......

Chapter-III on Oversight role of the Comptroller an d Auditor General of India highlights significant comments of the Comptroller and Auditor General of India issued as supplement to the Statutory Auditor s’ Reports on the State Government Companies. Chapter-IV reviews the compli ance with......

5 of 2021 - General Purpose Financial Report 46
every listed public company shall have at least one Woman Director on its Board; and
every other public company having paid up share cap ital of ` 100 crore or more; or turnover of ` 300 crore or more shall have at least one Woman Director on......

All the five SPSE s were under audit jurisdiction of the Comptroller and Auditor General of India (CAG). Of these, two 2 Power Sector SPSEs have not yet commenced commerci al activities and are under consideration for winding up by the holdi ng Company (PSPCL). The five Power Sector SPSEs,......

Report No. 5 of 2021 - General Purpose Financial Report 22 Net Loss ` 488.36 crore ( 13 7 SPSEs) Zero Profit/Loss Six 8 SPSEs Dividend Declared ` 1.38 crore ( Two 9 SPSEs) Total Assets ` 41,435.05 crore Turnover ` 40,027.52 crore Net Worth 10 ` (-) 7,300.89 crore Source: Latest finalised......

The CSR Rules, 2014 were made applicable to all companies including SPSEs with effect from 1 April 2014. Report No. 5 of 2021 - General Purpose Financial Report 62 5.2 Audit objectives Audit objective of assessment of CSR activities was to ascertain whether the provisions of the Companies Act,......

The Ind AS were modeled on IFRS which were different from the Indian Generally Accepted Accoun ting Principles (IGAAP) framework mainly in three key aspects i.e. fair valuation, substance over legal form and emphasis on the Balance Sheet. These Ind A S are mandatorily to be adopted by prescribed......

5 of 2021 - General Purpose Financial Report iv Chapter-IV Corporate Governance Introduction 4.1 45 - 47 Composition of Board of Directors 4.2 47 - 49 Appointment and functioning of Independent Directors 4.3 49 - 53 Filling up of post of Directors and Company Secretary 4.4 53 - 54 Audit......

(Paragraph 1.4.1) Report No. 5 of 2021 - General Purpose Financial Report x During 2019-20, only one SPSE (Punjab Genco Limited ) declared dividend. There was no State Government investment in dividen d declaring SPSE. (Paragraph 1.4.2) There was huge increase in losses during 2019-20 pr......

vii PREFACE The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 143 (5) to 143 (7) of the Companies Act, 2013. The Statutory A uditors (Chartered......

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has been carried out i n line with the Auditing Standards and Performance Audit guidelines, 2014 is sued by the Office of Comptroller and Auditor General of India. The Report contains the results of Performance Audi t on Pre and Post Ujwal Discom Assurance Yojana (UDAY) Scheme in Punjab Sta te......

activities relating to distribution of power by the Company were previously also reviewed and included in the Report s of the Comptroller and Auditor General of India on Public Sector Undertaki ngs for the year’s ended 31 March 2011, 31 March 2014 and 31 March 2015. Com mittee on Public......

bonds amo unting to ` 5,209.42 crore, during the year 2016-17, was approved (June 2016) b y the Company and a special resolution in extra ordinary general meet ing (December 2016) was also passed for the same. However, even after a lapse of more than four years from the approval for issue of......

from Government of India increased by 66.02 per cent Revenue Expenditure  Revenue expenditure increased by 13.82 per cent  Revenue expenditure on General Services increased b y 12.01 per cent  Revenue expenditure on Social Services increased by 11.25 per cent  Revenue expenditure on Economic......

Appendices 137 Appendix 1.1 (Referred to in paragraph 1.1; page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50,362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011......

Scholarship to SC Primary Girls Students-99-34-Scholarship/Stipends 9.16 Correct sub-head is 19 instead of 34 as approved by Principal Accountant General (A&E) Punjab. 2 2210-01-001-87-Upgradation /maintenance of Health Infrastructure (CHC’s, PHC’s and Sub- Centres)- 99-27-Minor Works,......

Deposits of Government companies, corporations etc. and Miscellaneous Deposits 574.40 43.10 3. Punjab Road Safety Fund 22.53 1.69 4. General Reserve Fund (Motor Transport) 0.75 0.06 5. Depreciation Reserve Fund (Motor Transport) 115.97 8.70 6. Defined Contribution Pension Scheme for......

Changes in sectoral contribution to the GSDP is als o important to understand the changing structure of economy. The economic act ivity is generally divided into Primary, Secondary and Tertiary sectors, which correspond to the Agriculture, Industry and Service sectors. Trends in GSDP compared......

of the Companies Act, 2013 , Annual Report on the working and affairs of a Government Company is to b e prepared within three months of its Annual General Meeting 33 (AGM). As soon as may be after such preparation, the Annual Report must be laid before Legislature, together with a copy of the......

Audit objective 2: Whether quality of Higher Educat ion was ensured? 12 th FYP states that education in the general stream (A rts, Science and Commerce streams) if properly imparted could be an excellent foundation for knowledge based careers. The India Skills Report 1 2020 states that at an......

It was observed that 361 general stream Government/ aided/unaided colleges were running in Punjab. However, only five 12 private affiliated colleges were granted (up to February 2021) autonomous status. D ue to non-availability of autonomous government colleges, no college was elig ible......

Out of total available Higher Education In stitutes (HEIs), three State Universities and 361 colleges are providing general higher education. As of March 2020, the National ranking of Punjab State in terms of Gross Enrolment Ratio is 18 th; ranking for number of colleges is 14 th and ranking......

of Higher Edu cation (Department) headed by Principal Secretary, deals with affairs o f Universities and Colleges providing Higher Education in general streams. The Principal Secretary is assisted by Secretary and Director Public Instructi ons (Colleges) (DPI) who is responsible for overall......

v Preface This Report of the Comptroller and Auditor General of India for the period April 2015 to March 2020 has been prepared for subm ission to the Governor of the State of Punjab under Article......

Audit also n oticed that five colleges (one per cent) out of 361 General Stream colleges have been granted autonomous status as of February 2021.
Para 12.4 of NEP provides to set up high-quality su pport centres and to give adequate funds & academic resources to encoura ge the students from......

of meetings) Shortcomings noticed in functioning of the Governing Body Punjabi University, Patiala GNDU, Amritsar RGNUL, Patiala 1 Senate/ General Council It is an Apex Body of the university for making/amending/ repealing Statute and considering and cancelling ordinances and passing of......

Chapter-III Social, General and Economic Sectors (Departments) 35 Chapter-III Social, General and Economic Sectors (Departments) PUBLIC WORKS DEPARTMENT (BUILDINGS AND......

Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General Services 24,324.90 24,713.44 28,964.59 28,487.93 34,091.34 34,499.50 37,493.10 36,930.51 43,540.25 38,614.35 Social Services 16,845.48......

Appendix 1.1 (Referred to in paragraph 1.9; page 6) Details of performance audits/paragraphs of the Rep orts of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for which departmental replies were not received up to 31......

5 Lack of responsiveness of Government to Audit 1.8 5 Follow-up action on Audit Reports 1.9 5-6 Submission of accounts 1.10 6-7 Chapter-II Social, General and Economic Sectors (Public Secto r Undertakings) POWER DEPARTMENT Punjab State Power Corporation Limited Non-recovery of dues 2.1 9-11......

Overview vii Overview This Report comprises two Chapters containing 20 compliance audit paragraphs pertaining to Social, General and Econom ic Sectors involving money value of ` 113.54 crore. Chapter-I is an introductory chapter, which contains financi al profile of......

v Preface This Report of the Comptroller and Auditor General of India on Compliance Audit of Social, General and Economic Se ctors for the year ended 31 March 2020 has been prepared for submissio n to......

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