Audit Reports

A part from release of funds to KMA, other departments also released funds for Kumbh Mela related works/procurement out of their budget provisio ns. Since the allotment and expenditure of fund by other departments were not made available by KMA, the holistic picture of the funds released and............

W ide variations between the budget estimat es approved by the Finance Department and actual revenues during the year 2018 -19 under different heads of revenue indicated that the budget estimates were not prepared on a realistic basis. Audit recommends that the Finance Department should revisit............

2 of the year 2021 i Table of Contents Description Reference to Paragraph Page (s) No. Preface v Overview vii-xi CHAPTER-I: INTRODUCTION Budget and application of resources 1.1 1 Grants-in-aid from the Government of India 1.2 2 Persistent savings 1.3 2 Planning and conduct of Audit 1.4 3............

of the State 1.1.1 1 Basis and Approach to State Finances Audit Report 1.2 3 Report Structure 1.3 4 Overview of Government Accounts Structure 1.4 4 Budgetary Processes 1.5 7 Snapshot of Finances 1.5.1 7 Snapshot of Assets and liabilities of the Government 1.5.2 8 Fiscal Balance: Achievement of............

Nagaland 1.1 1 Gross State Domestic Product 1.2 1 State FRBM /Fiscal Correction Path - Summary 1.3 1 Analysis of Finances of State Government 1.4 2 Budget Estimates and Actuals 1.5 4 Fiscal Imbalances 1.6 5 Resources of the State 1.7 7 Application of Resources 1.8 17 Transactions under Reserve............

to two per cent and that in respect of other roads , needy locations of the roads were prioritised for providing road furniture keeping in mind the budgetary constraints. 2.1.8 Traffic Enforcement As per the RADMS data, driver error was a major cause of road accidents. Consequently, (i)............

Undertakings 1.2 7 Disinvestment, restructuring and privatisation of Power 1.3 9 Sector Undertakings Investment in Power Sector Undertakings 1.4 9 Budgetary Support to Power Sector Undertakings 1.5 9 Reconciliation with Finance Accounts of Go TN 1.6 11 Submission of accounts by Power Sector............

Supply and Sewerage Act, 1978, the Board of CMWSSB, headed by the Minister concerned, has full powers on financial matters including approval of budget and expenditure sanction . In addition to its own revenue, CMWSSB receives funds under various schemes 5 of GoTN and GoI for implementation............

Failure of the Department to utilise the Budget allocation oft 186.10 crore for development activities, non-receipt of Government of India grants resulting in utilisation of State funds fort 92.66 crore, parking of Government funds oft 37 crore outside the Government account indicated............

Table - 1.2 Details of Tax Revenue raised (` in crore) Source : Budget Estimates and Finance Accounts of the respective years The State Goods and Services Tax (SGST ) department stated (20 July 2019) that the decrease in actual collection of SGST vis -à -vis estimates was due to reduction............