Audit Reports

30 March 2022

Compliance Performance

Bihar

Report No. 5 of the year 2021 - Audit Report of the Comptroller and Auditor General of India (Performance and Compliance Audit ) for the year ended 31 March 2020, Government of Bihar.

SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES Introduction 7.1149 Investment in Government Companies and Corporations and Budgetary support 7.2 152 Returns on Investment 7.3156 Debt servicing 7.4157 Table of Contents iii DESCRIPTION Reference to Paragraphs Page No.............

Sector:

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Defence and National Security |

Information and Communication |

Power & Energy |

Transport & Infrastructure |

Taxes and Duties

Appendix

_{(PDF 2.11 MB)}

Accordingly, SHS and the Health department were to release funds to the CS-cum-CMOs for procurement of drugs under NHM and State budget respectively. Funds position in test-checked districts for procurement of Drugs for the period 2014-20 is shown in Table below. Allotment and expenditure............

Chapter-2

_{(PDF 6.27 MB)}

Gap analysis in District Hospitals could not be carried out in absence of standards/norms. Thus, meaningful budgetary exercise for ascertaining requirement of resources and funds for the District Hospitals was found absent. It has remained limited to allocating the budgeted funds to District............

Download Full Report _{(PDF 8.21 MB)}

08 December 2021

Financial

Sikkim

Report 3 of 2021, State Finances Audit Report 2019-20 Sikkim

of the State 1 1.2 Basis and Approach to State Finances Audit Report 1 1.3 Report Structure 2 1.4 Overview of Government Account Structure and Budget ary Processes 2 1.5 Fiscal Balance: Achievement of deficit and total debt targets 8 1.6 Deficits and Total Debt after examination in audit 12............

Sector:

Finance

Appendices

_{(PDF 0.77 MB)}

State Plan Schemes VI Direct Transfer of Central Scheme funds to Implemen ting Agencies in the State (Funds routed outside State Budgets) (Unaudited figures) VII Acceptance and Reconciliation of Balances (As depic ted in Statements 18 and 21) VIII Financial Results of Irrigation Schemes IX............

Download Full Report _{(PDF 3.71 MB)}

08 December 2021

Compliance

Sikkim

Report No. 2 of 2021, Audit Report on Economic, Revenue & General Sectors 2018-19 Sikkim

(Paragraph 2.3.8.2) Financial Management Against an overall budget of ` 1,823.29 crore during the period, the Department spent ` 1380.23 crore with savings ranging from 20.3 per cent in 2014-15 to 52.2 per cent in 2016-17. The savings under Capital head of exp enditure ranged from 65.4............

Chapter 3

_{(PDF 0.32 MB)}

3.1.4 Special support and guarantees to PSUs dur ing the year The State Government provides financial support to PSUs in various forms through annual budgetary allocations. The details of budget ary outgo towards equity, loans, grants/ subsidies, loans written-off and interest w aived along with............

Download Full Report _{(PDF 3.88 MB)}

02 December 2021

Performance

Report No.11 of 2021 - Performance Audit on Implementation of Phase-III, Delhi Mass Rapid Transit System by DMRC, Ministry of Housing and Urban Affairs

In this regard, Audit observed that: (i) DMRC neither envisaged implementation of complete M ulti Modal Integration in the DPR stage nor included any budget provision or additional land areas. It also did not include the same even at the time of finalisati on of tenders for Phase-III of the MRTS.............

Sector:

Transport & Infrastructure

Chapter 2 Policy, Planning and Selection of Technology

_{(PDF 1.51 MB)}

C HAPTER -2 POLICY , P LANNING AND SELECTION OF TECHNOLOGY Report No. 11 of 2021 9 Chapter-2 Policy, Planning and Selection of Technology 2.1 Policy Framework Policy is a deliberate system of principles to guid e decisions and achieve rational...

Chapter 4 Project Monitoring

_{(PDF 0.99 MB)}

15. DMRC may adopt latest method of load calculations f or Heating Ventilation and Air Conditioning for simulation and better esti mations. 16. DMRC may consider real time monitoring and data log ging of parameters relating to Rolling Stock Heating, Ventilation and Air............

Executive Summary

_{(PDF 0.11 MB)}

15. DMRC may adopt latest method of load calculations f or Heating Ventilation and Air Conditioning for simulation and better estimati ons. 3 Formwork is the term used for the process of creating a temporary mould into which concrete is poured and formed under civil construction x 16. DMRC may............

Chapter 5 Operation & Maintenance and Revenue Management

_{(PDF 1.44 MB)}

In this regard, Audit observed that: (i) DMRC neither envisaged implementation of complete M ulti Modal Integration in the DPR stage nor included any budget provision or additional land areas. It also did not include the same even at the time of finalisati on of tenders for Phase-III of the MRTS.............

Chapter 1 Introduction

_{(PDF 0.26 MB)}

C HAPTER -1 I NTRODUCTION Report No. 11 of 2021 1 Chapter 1 Introduction 1.1 About DMRC Delhi Metro Rail Corporation Limited (DMRC) was reg istered on 03 May 1995 under the Companies Act, 1956 for the implementation and subsequent operation of the...

Chapter 3 Contract and Project Management

_{(PDF 1.08 MB)}

in preparation of Tender Documents while the role of General Consultant was to implement (including supervision of site) th e project with the latest technology, construction method and assurance of high level of Safety and Quality. Since the award of contract to General Consultant was a............

Chapter 6 Conclusion

_{(PDF 0.41 MB)}

C HAPTER -6 CONCLUSION Report No. 11 of 2021 115 Chapter 6 Conclusion Delhi Mass Rapid Transit System implemented by DMRC is a landmark step in the sphere of mass urban transportation in India and re volutionised the mass transportation sector...

Download Full Report _{(PDF 14.8 MB)}

29 November 2021

Compliance

Report No.5 of 2021 - Compliance Audit on Union Government (Railways) year ended March 2019

Member (Finance) is responsible for Accounts, Finance, Budget, Revenue and Statistics & Economics. In addition, Human Resources, Safety, Security, Health, Planning, Infrastructure, Vigilance, Efficiency & Research, Public Relations, Heritage, Transformation Cell, Corporate Co-ordination are the............

Sector:

Transport & Infrastructure

Chapter 4 – Traction and Rolling Stock

_{(PDF 1.58 MB)}

141 105 Report No.5 of 2021 (Railways) Chapter 1 Chapter 4 Chapter 4 – Traction and Rolling Stock Member (Traction and Rolling Stock) at Railway Board is overall in-charge of Mechanical Department including Workshops and Production Units as well...

Chapter 2 – Operations and Business Development

_{(PDF 2.18 MB)}

141 11 Report No.5 of 2021 (Railways) Chapter 1 Chapter 2 Chapter 2 – Operations and Business Development Member (Operations and Business Development) at Railway Board is responsible for Traffic Transportation, Coaching, Tourism & Catering,...

Download Full Report _{(PDF 5.1 MB)}

29 November 2021

Financial

Report No. 7 of 2021 - Financial Audit of the Accounts of Union Government

Failure to obtain Legislative approval for Augm enting Provisions 86 3.8 Misclassification of Expenditure 86 3.9 3.10 Other instances of Irregular Budgeting and Accounti ng Response of the Government 88 91 Annexures 93-103 i Preface This Report for the year ended March 2020 has been prepared............

Sector:

Finance

Chapter 2: Observations on Finance Accounts

_{(PDF 0.35 MB)}

This has implication in terms of variation in depiction of f iscal indicators in the Budget at a Glance and fiscal indicators as derived from UGFA, as brought out for FY 20 in Table 1.1 of this Report. 2.2.2.4 Other Footnotes A total of 254 footnotes had been inserted in 16 st atements of............

Chapter 3: Observations on Appropriation Accounts

_{(PDF 0.45 MB)}

Authorisations by Parliament are based on budget es timates (BE) prepared by Ministries and Departments in accordance with the G eneral Financial Rules (GFR) and instructions issued by the Budget Division, Ministr y of Finance (MoF). These instructions envisage that the BEs are prepared............

Annexures

_{(PDF 0.21 MB)}

Report of the CAG on Union Government Accounts FY 20 93 Annexure 3.1 (Refer to Paragraph 3.1.1) Authorisation and Expenditure (` `` ` in crore) Nature of Expenditure Original Grant/ Appropriation Supplementary Grant/ Appropriation Total Actual...

Download Full Report _{(PDF 2.6 MB)}

25 November 2021

Performance

Nagaland

Report No. 3 of 2020 - Performance Audit of Select District Hospitals in Nagaland for the year ended 31 March 2019

Financial Resources and Fund management State funding The budget allotment and expenditure of the Health and Family Welfare Department against the overall State Budget during the five-year perio d 2014-19 ranged from ` 521.09 crore (4 per cent) in 2014-15 to ` 797.48 crore (3.90 per............

Sector:

Education, Health & Family Welfare

Chapter 5: Support Services

_{(PDF 2.86 MB)}

CHAPTER-5 SUPPORT SERVICES 43 CHAPTER 5: SUPPORT SERVICES 5. Whether support services like drug storage, ste rilisation, hygiene, waste management, infection control, ambulance, power back-up/ UPS etc. had aided the line departments in providing a...

Executive Summary

_{(PDF 0.11 MB)}

Financial Resources and Fund management State funding The budget allotment and expenditure of the Health and Family Welfare Department against the overall State Budget during the five-year perio d 2014-19 ranged from ` 521.09 crore (4 per cent) in 2014-15 to ` 797.48 crore (3.90 per............

Download Full Report _{(PDF 8.26 MB)}

11 November 2021

Performance

Kerala

Report No. 6 of 2021 - Preparedness and Response to Floods in Kerala, Government of Kerala

Planning and capacity building lakh received in November 2014 was retained by the Finance Department until March 2017, when it was provided in the budget a s Supplementary demand for grants , as proposed by the Revenue Department . As the Director General of Civil Defence did not receive the............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter II - Planning and Capacity Building

_{(PDF 1.07 MB)}

Planning and capacity building lakh received in November 2014 was retained by the Finance Department until March 2017, when it was provided in the budget a s Supplementary demand for grants , as proposed by the Revenue Department . As the Director General of Civil Defence did not receive the............

Download Full Report _{(PDF 6.68 MB)}

28 September 2021

Financial

Gujarat

Report No. 1 of the year 2021 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020, Government of Gujarat

of the State 1 1.2 Basis and Approach to State Finances Audit Report 4 1.3 Report Structure 5 1.4 Overview of Government Account Structure and Budgetary Processes 6 1.5 Fiscal Balance: Achievement of deficit and total debt targets 11 1.6 Deficit and Total Debt after examination in Audit 16............

પરિશિષ્ટો

_{(PDF 13.37 MB)}

HEYAHALA |994.44 |477.15 |517.29 | 47 0106HR Wa alM (asia (Mensa HIYA HAULA 2299.081990.35308.73 33 34 009 ll otlet 44 uRGrarAct: 2019-20 ott AMAaAr Bud Yrs |178 31Lal 2020 wlad artWd areich oususla URRAMA wi! Wale - BYwelet U2SL2 AAcdl Weetwel 48 0108waaay URaddet facia aL Wor wh 1046.09............

Download Full Report _{(PDF 4.59 MB)}

17 September 2021

Financial

Meghalaya

Government of Meghalaya Report No. 2 of 2021- State Finances Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 2 Report Structure 1.3 2 Overview of Government Account Structure and Budgetary Processes 1.4 3 Fiscal Balance: Achievement of deficit and total debt targets 1.5 11 Conclusions 1.6 13 Recommendations 1.7 13 CHAPTER II............

Sector:

Finance

Appendices

_{(PDF 0.47 MB)}

State Finances Audit Report for the year ended 31 March 2020 122 APPENDIX 3.1 Glossary of important Budget related terms (Reference: Paragraph 3.1) 1. ‘Accounts’ or ‘actuals’ of a year. - are the amounts of receipts and disbursements for the financial year beginning on April 1st and............

Chapter III - Budgetary Management

_{(PDF 0.84 MB)}

BUDGETARY MANAGEMENT C HAPTER -III Chapter III: Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources.............

Download Full Report _{(PDF 3.86 MB)}

Filter

Bihar

Sikkim

Sikkim

Nagaland

Kerala

Gujarat

Meghalaya