Audit Reports

by the Legislature and actual implementation by the Government Source: Based on the procedure prescribed in Budget Manual and Appropriation Accounts 3.1.1 Summary of total provisions, actual disbursements and savings/excess during the financial year A summarised position of total budget........................

a time limit not exceeding one year from the date of sanction for utilisat ion of the grant and a time limit of nine months for the submission of audited accounts. The utilisation certificate should be furnished within three months from the date of receipt of audited accounts. The Utilisation........................

These account s are audited independently by the Accountant General (Audit), a nd 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 th e fiscal........................

14) (₹ in crore) Item 2016-17 Accounts 2017-18 Accounts 2018-19 Accounts 2019-20 Revised Estimates 2020-21 Budget Estimates Forward Estimates 2021-22 2022-23 Revenue Receipts (A) 75611.72 83020.14 92854.47 99042.58 114635.90 1133527.60 155571.43 State’s Own Tax Revenue 42176.38 46459.61........................

The Gross State Domestic Product (GSDP) in 2020-21 of t he State at current prices was ₹7,58,942 crore. The Report Based on the audited accounts of the Government of Kerala for the ye ar ended 31 March 2021, this Report provides an analytical review of the finance s of the State Government.........................

The Public Accounts Committee (PAC) in its 43 rd Report of the year 2011 -14 had made 22 recommendations (Appendix 1.4) based on its discussions including on fund management aspects, examination process etc. Government of Kerala is in the process of furnishing Statement of Action Taken (SOAT) on........................

136.8 5 430.9 7 348.65 18.16 36 6.81 64.16 (14.89) TOTAL 1678.71 202.0 8 743.7 7 2624.5 6 1919.40 236 .53 21 55 .93 468 .63 (17.85) (Source: Annual Accounts of the University) Finding s of Audit relating to finances of the University are detailed in the succeeding paragraphs. 2.5. Loss of........................

8/2019/ITD d ated 22 April 2019), any e -Governance application to be hosted a t the State Data Centre or elsewhere shall be security audited before launching in production and mandates to obtain “Safe to host Certification” from a CERT -In empanelled security auditing agency before opening........................

in the University of Kerala 62 Appendix 1.3: List of institutions covered in audit 63 Appendix 1.4: Conclusions/ Recommendations made by Public Accounts Committee after discussion of Performance Audit of ‘Functioning of the University of Kerala’ included in Report of the Comptroller and........................

(Paragraph 5.3) Out of 59 software/websites, only one website had be en security audited and another was in progress. Cash counter software, Online Payment Portal etc. , had not been security audited. (Paragraph 5.4 .4) Five major infrastructure works involving `9.70 crore initiated during 2011........................

Even though Public Accounts Committee (PAC) in its 43 rd Report for 2011 -14 had directed the Higher Education Department to furnish the details of disciplinary action taken against the officers responsible for missing answer scripts in the University while discussing Performance Audit of........................

of Financial Statements of Aut onomous Bodies - Arrears in finalisation of accounts The financial statements of the autonomous bodies a re audited by the Comptroller and Auditor General of India under Sect ions 19(3) and 20(1) of the Comptroller and Auditor General’s (Duties, Powe rs........................

During the year 2018-19, there were 166 auditable u nits of which 60 units were planned and audited. Chapter I: Revenue Sector 11 1.1.8 Results of Audit 1.1.8.1 Position of local audits conducted during the year Audit of 60 units 3 out of 166 auditable units 4 involving tax revenue receipts........................

The working PSUs registered an annual turnover of ` 9,318.69 crore as per their latest finalised accounts as on 30 September 2019. This turnover was equal to 1.20 per cent of Gross State Domestic Product (GSDP) for the year 20 18-19 ( ` 7,79,652.31 crore). The working PSUs incurred loss........................

No. Activity & Name of the Power Sector Undertaking Period of accounts Net profit/ loss before interest and tax Net profit/ loss after interest and tax Turn over Paid up capital Capital Employed Net Worth 1 Accumulated Profit/ loss (net of free reserves) 1 2 3 4 5 6 7 8 10 A.........................

of Financial Statements of Aut onomous Bodies - Arrears in finalisation of accounts The financial statements of the autonomous bodies a re audited by the Comptroller and Auditor General of India under Sect ions 19(3) and 20(1) of the Comptroller and Auditor General’s (Duties, Powe rs........................

During the year 2018-19, there were 166 auditable u nits of which 60 units were planned and audited. Chapter I: Revenue Sector 11 1.1.8 Results of Audit 1.1.8.1 Position of local audits conducted during the year Audit of 60 units 3 out of 166 auditable units 4 involving tax revenue receipts........................

The working PSUs registered an annual turnover of ` 9,318.69 crore as per their latest finalised accounts as on 30 September 2019. This turnover was equal to 1.20 per cent of Gross State Domestic Product (GSDP) for the year 20 18-19 ( ` 7,79,652.31 crore). The working PSUs incurred loss........................

No. Activity & Name of the Power Sector Undertaking Period of accounts Net profit/ loss before interest and tax Net profit/ loss after interest and tax Turn over Paid up capital Capital Employed Net Worth 1 Accumulated Profit/ loss (net of free reserves) 1 2 3 4 5 6 7 8 10 A.........................

IGAS- II (Accounting and classification of Grants-in-aid) Complied (Appendix to Statement 10 of Finance Accounts) - IGAS- III (Loans and advances made by the Government) Complied (Finance Accounts statement 4 for summarised and statement 16 for detailed statement) - *Information provided by........................

The compensation payable to the State shall be calculated for every financial year after the receipt of final revenue figures, as audited by the CA G of India. A base year (2015 -16) revenue figur e was finalis ed under GST Act. In case of NCT of Delhi, the revenue was ` 16 ,784 crore during........................

vii Executive Summary Based on the audited accounts of the Government of National Capital Territory of Delhi (GNCTD) for the year ending March 201 9 and additional information........................

Appendix 51 Appendix 2.1 List of Grants with savings of ` 50 crore and above (Referred to in Paragraph 2.3.1 ) (` in crore) Sl. No No. and Name of the Grant/ Appropriation Original grant/ appropriation Supplementary grant/ Re - appropriation Total...