Audit Reports

of Ladakh and Jammu & Kashmir and since Union Territories are the responsibilities of the Union Government and are within the purview of Union Budget, the Fifteenth Finance Commission recommended that the aggregate share of States be reduced by one per cent to 41 per cent of the divisible............

Chapter 3 Budgetary Management Chapter 3 Budgetary Management 3.1 Introduction Effective financial management ensures that decisions taken at the policy level............

on the finances of the Government of Telangana is brought out to assess the financial performance of the State during the year 2020-21 vis-à-vis the Budget documents, Telangana State Fiscal Responsibility and Budget Management (TSFRBM) Act, Medium Term Fiscal Policy Statement, Fifteenth Finance............

of the State Government decreased in comparison to previous year (by ₹1,629.45 crore) and were far below (less by ₹42,238 crore) when compared to Budget Estimates (refer to paragraph 1.5.1 and 2.4.1 for further details). Revenue Expenditure In comparison to previous years, the Revenue............

State Finances Audit Report for the year ended March 2021 Page | 136 5.5 Investment in PSUs and Budgetary Support 5.5.1 Equity holding and Long term loans of the State Government in PSUs The amount of equity and loans in 30 working PSUs as at the end of 31 March 2021 is given in Table 5.4 :............

Significant expenditure on AC bills in March indicates that the drawal was primarily to exhaust the budget and reveals inadequate budgetary control. In respect of six 19 Departments, AC bills amounting more than ₹5 crore in each case, were pending adjustment. The Department-wise pendency of AC............

and maintenance of other State roads including roads of inter -State and economic importance; (iv) co nstruction of roads either under or over the railways by means of bridges and erection of safety works at unmanned rail -road crossings and (v) such projects as may be prescribed. As per the............

and maintenance of other State roads including roads of inter -State and economic importance; (iv) construction of roads either under or over the railways by means of bridges and erection of safety wo rks at unmanned rail -road crossings and (v) such projects as may be prescribed. The CRF is............

1 CHAPTER -I: General 1.1 Introduction This part of Report of the Comptroller and Auditor General of India (C&AG) relates to the matters arising from Compliance Audit of 12 D epartment s1 of the Government of Rajasthan . Compliance audit refers to...

Annexure 79 Annexure –1.1 (Referred to in Paragraph s 1.5 and 1.1 5 at Page No. 3 and 9 ) Statement showing position of State Governm ent investment in S PS Es accounts of which are in arrears during the period of arrears (₹ in crore) Sl. No....

Other Budgetary Support 1.1 4 Apart from investing equity and providing long term loans, the State Government also provides financial support to the SPSEs in form of grant and subsidy through the annual budgets. The State Government also provides guarantee under Rajasthan State Grant of............

Annual CSR Plan and Budget 4.10 Role of the CSR Committee is to recommend to the Board the CSR ac tivities and the amount to be spent in the financial year; the Board has to ensure implementation of the CSR activities. This entails planning and approval of CSR activity and budget. As a best............

Chapter -II Oversight role of CAG Appointment of Statutory Audit ors 2.1 Comptroller & Auditor General of India (CAG) appoints the statutory auditors of a Government Company and Government Controlled Other Company under Section 139 ( 5) and (7) of...

receipts vis -à-vis projections The State’s own tax and non -tax revenue receipts for the year 201 9-20 vis -à-vis assessment made by FFC, its Budget and Medium Term Fiscal Plan (MTFP ) are given in Table 2.1 6 Table 2.1 6: Tax and non -tax receipts vis -à-vis projections (` in crore ) FFC............

Other sources include the following:  Budget of the State for the year 2019 -20: for assessing the fiscal parameters and allocative priorities vis -à-vis projections, as well as for evaluating the effectiveness of its implementation and compliance with the relevant rules and prescribed............

of Departmental figures Controlling Officers of the Departments have to exercise effective control over spending to keep it within the budget grants and to ensure accuracy of their accou nts. As per Rules 124 and 127 of the Tamil Nadu Budget Manual, departmental accounts maintained............

2016-17 32958.64 33714.90 756.26 2017-18 37203.32 37219.20 15.88 2018-19 40688.70 42054.20 1365.50 2019-20 36219.64 36219.64 0.00 Source: Receipt Budget of Union Government and Finance Accounts of the State for the respective years During 13 th FC (2010-15), the tax devolution received was `............

Other sources include the following:  Budget of the State- for assessing the fiscal param eters and allocative priorities vis-à-vis projections, as well as for evaluating the effecti veness of its implementation and compliance with the relevant rul es and prescribed procedures;  Results............

As the funds are n ot routed through the State Budget/State Treasury System, the Finance Accounts of the state do not capture these funds and to that extent, the state's receipts and expenditure as well as other fiscal variables/parameters derived from them, do not repr esent the complete............

1.1.2 Review of the fiscal situation As UT of Puducherry was not covered under Finance Commission, Fiscal Responsibility and Budget Management (FRBM) Act was not enacted. However, fiscal road map based on the principles of GOI was prepared (June 2012) and approved by GOI. The target............

Though GOI had suggested opening of four new fire stations in urban area, proposals were included in annual action plans (2014-18) and in the Budget Audit Report for the year ended 31 March 2018 18 speech for the years 2014-16, audit noticed that no follow-up action was taken by FSD till date.............