Audit Reports

These accounts are audited independently by the Pri ncipal Accountant General (Audit), and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the following: Budget of the State for assessing the fiscal............

for audit The Comptroller and Auditor General of India (CAG) derives authority for audit from Articles 149 and 151 of the Constitution of In dia and CAG’s (Duties, Powers and Conditions of Service) Act, 1971 (DPC Ac t). CAG audits receipts of the Government under Section 16 of the DPC Act. 1.6............

In view of greater dependence on EBR and rising debt burden of MoR a detailed analysis on financing of projects from EBR, was done in CAG’s Report on Union Government (Railways) – Railways Finances – No. 8 of 2020. Chapter 1 State of Finances Page 5 Report No. 13 of 2021 1.2.2 Gross............

1.2 Authority for Audit The authority for Audit by the CAG and reporting to the Parliament is derived from Articles 149 and 151 of the Constitution of India respectively and the CAG’s (Duties, Powers and Conditions of Service) Act, 1971 (Act). CAG conducts audit of expenditure of Ministries/............

The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to the supplementary audit by CAG whose comments supplement the reports of the Statutory Auditors. In addition, these companies are also subject to test audit by............

and corporations 4 1.3 Returns from the CPSEs 14 1.4 Operating efficiency of Government c ompanies and c orporations 21 Chapter II Oversight role of CAG 2.1 Audit of Public Sector Enterprises 39 2.2 Appointment of statutory auditors of Public Sector Enterprises by CAG 39 2.3 Submission of............

Report o\b the Comptroller and Auditor General o\b India on Ground Water Management and Regulation Union Government M inistry o\b Jal Shakti Department o\b Water Resources, River Development and............

Certificates (UCs) due, received and outstanding as on 31 August 2020 4.6 134-135 4.2 Statement showing the detail of rendering of account to CAG and submission of Audit Reports to State Legislature by the autonomous bodies 4.14 136-137 4.3 Statement showing names of bodies and............

appeared in the Audit Reports and those pending discussion/replies not received as on 30 November 2020 1.7.5 43 II Details of PAC recommendations for CAG Report (Revenue Receipts/Sector ) outstanding as on 31 March 2020 1.7.5 44-45 III Position of Inspection Reports of Excise and Taxation............

22-26 Return on investment in SPSEs 2.3 26-29 SPSEs incurring losses 2.4 29-30 Operating efficiency of SPSEs 2.5 30-33 Chapter-III Oversight Role of CAG Audit of State Public Sector Enterprises (SPSEs) 3 .1 35 Appointment of statutory auditors of SPSEs by CAG 3.2 35 Submission of accounts by............