Audit Reports

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......

Availability of net debt to State decreased from ₹ 41,462 crore in 2016-17 to ₹ 4,597 crore in 2020-21. [Paragraph 2.7] The general cash balance at the close of the year w as ₹ 6,904.65 crore. The closing cash balance for the year 2020-21 was not e ven equal to the earmarked reserve funds......

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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8. Leasing of octroi/tolls or appointment of agent for collection thereof Subject to the directions of the State Government b y general or special order from time to time, if any, ULBs shall regulate the collection of octroi either through the lessee or agent in such a manner or procedure as it......

Table 6.1: Broad framework of functions carried out by ULBs Sr. No. Wing/Section Functions 1. Administration General administration, including meetings of Councils and Committees 2. Revenue Assessment and collection of various taxes, rent, advertisements and other property related activitie s......

The general position with regard to financial resources of the Municipal bodi es was also not satisfactory. Over the years, there was a steady encroachment on the assigned functions and revenues of Urban Local Bodies (ULB) by specialised agencies of the State Governments. As a result, many......

According to Rule 87 of the GoI’s General Financial Rules, 2017, "transfer of benefits should be done directly to beneficiaries u nder various Government Schemes and Programmes using Information and Commun ication Technology (ICT). Necessary process re-engineering to minimise......

[Paragraphs 3.11, 3.14.2 and 3.14.3] No mechanism existed in DSSWCD for identification o f deceased beneficiaries through the Registrar General of Indi a to ensure discontinuance of financial assistance to the deceased. Requisite Committees as initiated by the Department for periodical......

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

Report of the Comptroller and Auditor General of India on Performance Audit of Direct Benefit Transfer (Cash Transfer) Government of Punjab Report No. 1 of the year......

Appendices 115 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......

officer on whose signature or countersignature the Grant-in- Aid bill was drawn should be primarily responsible for certifying to the Accountant General, the fulfilment of the conditions attaching to the grant. Utilisation Certificates (UCs) outstanding beyond the specified periods indicate......

Surrenders are being made generally in the month of March, and a careful study of figures of expenditure incurred and watch over the progress of last month’s expenditure should enable a Controlling Officer to fix upon his final requirements with a reasonable degree of exactness. When the need......

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

However, net debt available during 2019-20 was negative ((-) ₹ 52 crore), which was ₹ 212 crore during 2018-19. [ Paragraph 2.7] The general cash balance at the close of the year was ₹ 1,146.06 crore. The c losing cash balance for the year 2019-20 was not even equal to the earmarked reserve......

1 PART - II Revenue Sector Report No. _ of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 2 3 Chapter - I General 73 73 Chapter-I General 1.1 Trend of revenue receipts 1.1.1 The tax and......

Part-I: Chapter I - Introduction 7 Chapter - II Performance Audit Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 8 7 Chapter-II Performance Audit SOIL AND WATER CONSERVATION, AND AGRICULTURE AND FARMERS’......

153 Appendix 1.1 (Referred to in paragraph 1.8.2, page 5) Details of performance audits/paragraphs of the Rep orts of the Comptroller and Auditor General of India for which departmental replies were not received up to 31 Mar ch 2020 Sr. No. Name of the Department 2012-13 2013-14 2014-15......

PART - I Social, General and Economic Sectors (Non-Public Sector Undertakings) Chapter - I Introduction 1 Chapter-I Introduction 1.1 Budget profile There are 40......

1 18 DFOs and six other units. Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 122 6.3 Performance Audit on Working of Forest and Wild Life Preservation Department With a view to examine the overall working of the Department, test check of records was......

i Table of contents Description Reference to Paragraph Page Preface -- vii Overview -- ix-xv PART – I Social, General and Economic Sectors (Non-Public Sector Undertakings) Chapter-I: Introduction Budget profile 1.1 1 Application of resources of the State......

Overview 1 Overview Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 2 ix Overview This Report comprises two parts containing two performance audits and 28 paragraphs.......

103 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,......

1 26 district office, 3 mobile wings and 17 ICC barrier s. Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 90 Chart-2.1 (` `` ` in crore) Audit had pointed out similar omissions in the earl ier years also. However, these irregularities were again......

Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 122 Chapter - VII Other Tax and Non-Tax Receipts 149 Chapter-VII Other Tax and Non-Tax Receipts 7.1......

vii Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submissio n to the Governor of Punjab under Article 151 of the Constitution......

1 26 district offices of AETCs and 16 other units . Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 100 Chart-3.1 In 2018-19, the Department accepted and recovered ` 2.21 crore in 34 cases which were pointed out in earlier years. Significant cases......

Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 118 Chart-5.1 (` `` ` in crore) Audit had pointed out similar omissions in the earl ier years also. However, these irregularities were again noticed during 2018-19. I n 2018-19, the Department accepted and......

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INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audit of Government Department s and Autonomous Bodies. Compliance Audit refers......

Department 47 283 6 Election Department 16 53 7 Fisheries Department 86 387 8 Food, Civil Supplies and Consumer Affairs Department 72 348 9 General Administration Department 16 84 10 General Education Department 562 2656 11 Health and Family Welfare Department 780 5610 12 Higher......

Designated Officer for each district, who shall not be below the rank of a Sub -Divisional Officer, to be in -charge of food safety administrat ion. Generally, the Assistant Commissioners of the district are appointed as designated officers . 17 Licence for commencing or carrying on food......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 20 21 is prepared for submission to the Governor of Kerala under Article 151 of the Constitution for......

1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Principal Accountant General (Audit I) , Kerala 1.4 2 Planning and conduct of audit 1.5 2 Organisation, devolution, finances and accountability framework of Local Self......