Audit Reports

Overview e CHAPTER – I SOCIAL SECTOR Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 f 1 CHAPTER-I SOCIAL SECTOR 1.1 Introduction This Chapter of the Audit......

o Chapter-V : Revenue Sector CHAPTER – VI FOLLOW UP OF AUDIT OBSERVATIONS p Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 87 CHAPTER-VI FOLLOW UP OF AUDIT OBSERVATIONS 6.1 Non-submission of suo......

q Chapter-V : Revenue Sector APPENDICES r Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 91 Appendices Appendix-1.1 Statement showing details of sports projects......

and as provided by the PSUs as none of the six PSUs had finalised their accounts for 2018-19 as of September 2019 64 Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 A graphical presentation of State Government's investment in PSUs......

Overview c Overview Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 d vii Overview This Audit Report has been prepared in six Chapters.......

m Chapter-IV : Economic Sector (State Public Sector Undertakings) CHAPTER – V REVENUE SECTOR n Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 73 CHAPTER-V REVENUE SECTOR 5.1 Trend of revenue receipts 5.1.1 The tax and......

of Sports Sector in Mizoram 1.3 2 COMPLIANCE AUDIT PARAGRAPH Mizoram Youth Commission Fraudulent expenditure on fictitious trainees 1.4 26 CHAPTER-II GENERAL SECTOR Introduction 2.1 31 PERFORMANCE AUDIT Law and Judicial Department Development of Infrastructure Facilities for the Judiciary 2.2 32......

Table of Contents v v PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Mizoram under Article 151 of the Constitution of India. The Report contains......

CHAPTER – III ECONOMIC SECTOR j Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 57 CHAPTER-III ECONOMIC SECTOR 3.1 Introduction This Chapter of the Audit......

Laid before the Legislature on .................. Report of the Comptroller and Auditor General of India on Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 Government of Mizoram (Report No. 2 of 2021)......

Provision of healthcare services by Government of Mizoram has been reviewed by the Comptroller and Auditor General of India (C&AG) which was reported in the Audit Report pertaining to the year ended 31 March 2016. In this background, it was decided to conduct Performance Audit of healthcare......

Aizawl (SARAT CHATURVEDI) The 12 July, 2021 Principal Accountant General, Mizoram Countersigned New Delhi (GIRISH CHANDRA MURMU) The 14 July, 2021 Comptroller and Auditor General of......

Laid before the Legislature on .................. Report of the Comptroller and Auditor General of India Performance Audit of Select District Hospitals in Mizoram for the year ended 31 March 2019 GOVERNMENT OF MIZORAM Report No. 1 of......

What has been the response of the Government? While providing general and specific response regarding efforts made at their level, which we have incorporated suitably in the Report, the Government have agreed with the recommendations and assured to take necessary action to improve the......

Apart from safe injection administration practices, general cleanliness and adoption of hygienic practices are important tools in the prevention of infection. It was seen in Audit that-  Hospital infections control committee (HICC) was set up in all the three DHs and SOP for infection......

Issues related to transparency 4.3 Delay in Submission of Utilisation Certificates General Financial Rules provide that the Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Pr. Accountant......

Expenditure 5,570.86 6,230.34 6,880.77 7,505.59 9,453.96 Plan 1,947.86 2,152.21 6,880.77 7,505.59 9,453.96 Non Plan 3,623.00 4,078.13 -- -- -- General Services (including Interest Payments) 1,917.01 2,097.05 2,239.14 2,695.22 3,161.42 Social Services 2,219.96 2,300.85 2,606.53 2,934.45......

It shall also distinguish expenditure on revenue account from other expenditure. The annual financial statement, also called general budget, is placed prior to the commencement of the financial year in the State Legislature, in accordance with Article 202 of the Constitution. The estimates of......

these SPSEs for continuing their operations.\ Chapter 5: Functioning of State Public Sector Enterprises 107 OVERSIGHT ROLE OF COMPTROLLER & AUDITOR GENERAL OF INDIA 5.13 Audit of State Public Sector Enterprises (SPSEs) Comptroller & Auditor General of India (CAG) appoints the statutory auditors......

2,04,018 during 2019-20, which was more than the average of North Eastern and Himalayan States of ₹ 1,37,174 and all India average of ₹ 1,52,440. General and financial data relating to the State is given in Appendix I. 1.1.1 Gross State Domestic Product of the State Gross State Domestic......

Accountant General (A&E). Non submission of UCs is fraught with the risk of fraud and misappropriation of funds.  During 2019-20, DCC bills for the AC Bills were submitted, however there were 29 AC Bills relating to 2018-19 pending for adjustment, amounting to ₹ 85.92 crore.  During......

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 Government of......

4.1 Delay in submission of Utilisation Certificates Rule 238(1) read with Rule 235 of General Financial Rules (GFR) 17, 2017 provides that Utilisation Certificates (UCs) should be obtained by the funding departments from the Grantees and after verification, these should be forwarded......

The total number of SPSEs reported in the State Finance Accounts (2019-20) is 18 28 whereas the number as per the records of the Principal Accountant General (Audit) is only 13 29. The SPSEs in the records of the Audit office are the existing (10 working and three non-working) Government Companies......

and Approach to State Finances Audit Report In terms of Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) relating to the accounts of a State are to be submitted to the Governor of the State, who shall cause them to be laid before......

CHAPTER III BUDGETARY MANAGEMENT 51 CHAPTER III BUDGETARY MANAGEMENT 3.1 Introduction The annual Financial Statement also called general budget is placed prior to the commencement of the financial year in the State Legislature in accordance with Article 202 of the......

Chapter I General Sector 1 CHAPTER I GENERAL SECTOR 1.1 Introduction The Chapter contains findings based on audit of State Government departments under the......

Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 102 Table No. 5.1.2 Budget Provision and Expenditure of departments during 2018-19 ( ` `` ` in crore) Sl. No. Department Budget Provision Expenditure 1 Community and Rural Development 1,819.85 922.83 2......

1.42 1.45 2.59 2.50 1.91 5.00 1.44 5.70 3.54 (+) 145.83 Taxes and duties on electricity 0.50 - 0.06 - 0.06 0.01 0.06 0.00 0.07 - NA Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 88 Head of revenue 2014-15 2015-16 2016-17 2017-18 2018-19 Increase......

Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 30 Table No. 2.1.2 Budget Provision and Expenditure of departments during 2018-19 (` `` ` in crore) Sl. No. Department Budget Provision Expenditure 1 Public Works 1,137.18 692.76 2 Power 566.13......

158 11 th to 19 th , 38 th, 40 th, 45 th, 47 th, 49 thand 51 stPAC Reports. Audit Report on General, Economic, Revenue and Social Sectors for the year ended 31 March 2019 134 Departmental Audit and Accounts Committees : Departmental Audit and Accounts Committees (DAACs) were formed (January 20......

Repayment of Public Debt and Expenditure on General Services accounted for 59.10 per cent of expenditure. 2.3 Resources of the State The resources of the State are described below: 1. Revenue receipts consist of tax revenue, non-tax revenue, State’s s hare of Union taxes and duties and......

APPENDICES 71 Appendix-1.1 (Reference: Paragraph: 1.1) Profile of Jammu & Kashmir A. General Data Sl. No. Particulars Figures 1 Area 2.22 lakh sq. Kms 2 Population (As per Census 2011) 1.25 crore 3 Density of population (as per 2011......

and Approach to State Finances Audit Report In terms of Article 151 (2) of the Constitution of India, the reports of the Comptroller and Auditor General of India (CAG) relating to the accounts of a State are to be submitted to the Governor of the State, who shall c ause them to be laid before......

Resource for State‘s flagship schemes are generally allocated by Finance Department in consultation with Administrative Budgetary Process 6 Demands for Grants are placed in Budget Includes establishment expenditure including Salary, Pension, PF etc. 1 Estimated Resource Pool 3 Allocation for......

vii PREFACE This Report of the Comptroller and Auditor General of India for the period from 01 April 2019 to 30 October 2019 has been prepared in accordance with Article 151 of the Constitution of India.......

Detailed contingent (DC) bills for an amount of `7,226.48 crore drawn on 2,298 AC bills up to 31 August 2019 were not submitted to th e Accountant General (A&E), Jammu & Kashmir. (Para 4.8) During 2019-20 (01April 2019 to 30 October 2019) , ` 2,159.92 crore (7.19 per cent of the total Revenue......