Audit Reports

Thereafter Chartered Accountants are hired t o prepare accounts in Double entry from the single entry system . As a result, Audited accounts till the year 201 9-20 has been compiled and audited , and accounts for the year 2020 -21 is under compilation. Recommendations: 1. The Government may tak........................

Government fixed the following conditions for distribution of Performance Grant among Urban Local Bodies: i) The Municipality will have to submit audited account that relate to the year, not earlier than two years preceding the year, in which the municipality seeks to claim the Performance........................

for the financial year beginning on April 1st and ending on March 31st following, as finally recorded in the Accounting a uthority’s books (as audited by C&AG). Provisional Accounts re fers to the unaudited accounts. 2. ‘Administrative approval’ of a scheme, proposal or work. - is the........................

The estimates of the expe nditure show ‘charged’ and ‘voted’ items of expenditure separately and disting uish expenditure on revenue accounts from other expenditure. Legislative author isation is necessary before incurring any expenditure by the Government of Nati onal Capital........................

CHAPTER–4 QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES 57 Chapter - 4 Quality of Accounts and Financial Reporting Practices A sound internal financial reporting........................

2013, the CAG appoints Chartered Accountants as Statutory Aud itors for Companies and gives directions on the manner in which the account s are to be audited. In addition, the CAG has the right to conduct a supple mentary audit. The statutes governing some Statutory Corporations require their........................

EXECUTIVE SUMMARY vii Executive Summary Background Based on the audited accounts of the Government of National Capital Territory of Delhi (GNCTD) for the year ending 31 March 2020 and additional data collected........................

Finance and Appropriation Accounts of the NCT of Delhi constitute the core data for this report. Other sources include the following:  Budget of the NCT of Delhi: for assessing the fiscal parameters and allocative priorities vis-à-vis projections, as well as for evaluating the........................

No. Head of Accounts Original grant Supple- mentary re- approp- riation Surr- ender Total Provision Actual expen- diture Saving Supplementary allotted Supplementary re-appropriated 1 2 3 4 5 6 7 (3+4-5-6) 8 9 (7-8) 10 11 Revenue (Voted) Grant No. 08 Social Welfare 1 2236.02.101.73 Poshan........................

The audit co mments on the accounts of the State PSUs are incorporated in the Audit Report on the State Finances for the year 2019-20 separately. For the Report of the Comptroller and Auditor General of India (Public Sector Undertakings) for t he year ended 31 March 2020, two compliance audit........................

Units (18 ) Excise Stations (6) Inspectorates at Manufacturing Units (34 ) Excise Stations (5) Check Posts (2) Check Posts (5) Assistant Accounts Officer Audit Report for the year ended 31 March 2020 112 APPENDIX 2.3 ( Referred to in paragraph 2.2.9.1) Details of short levy of license........................

During the year 2019-20, 76 8 units were planned of which 58 units were audited along with 12 Apex units, audit of the remaining 6 units was suspended due to COVID pandemic. 2.1.9 Results of audit and coverage of this chapter During the year 2019-20, Audit test checked the rec ords of 58 units........................

strength 1.6 103 Water release during Rabi Season 1.7 104 MOM cost of unused water 1.8 105 Annual Crop Cultivation Area for the period 2014-15 to 2019-20 1.9 106 Distribution Loss 1.10 107 Revenue Collection of WRD from water supply to PWD 1.11 108 Rehabilitation package approved by the State........................

The total expenditure of the State increased by six per cent from ` 13,461 crore in 2017-18 to ` 14,321 crore in 2019-20. The revenue expenditure of the State increased by 10 per cent from ` 10,543 crore in 2017-18 to ` 11,623 crore in 2019-20. The share of revenue expen diture to total........................