Audit Reports

Appendices 121 Appendix-3.1 (Reference: Paragraph 3.1; Page 71) Glossary of important Budget related terms 1. ‘Accounts’ or ‘actuals’ of a year. - are the amounts of receipts and disbursements for the financial year beginning on April 1st and ending on March 31st following, as............

Other sou rces include the following: • Budget of the State for the year 2019-20 forms an important source of data: for assessing the fiscal parameters and allocative priorities vis-à-vis projections, as well as for evaluating the effectiv eness of its implementation and compliance with............

Since these funds are not ro uted through the State Budget, these State Finances Audit Report for the year ended 31 March 2020 100 are not reflected in the Accounts of the State Gove rnment. Names of some major implementing agencies which received funds directly from the GoI during............

of resources in the form of its own sources comprising own-tax and non-tax sources can be judged against t he projections of XIV FC and targets of budget. The table below shows the performance o f State in mobilization of resources against the projections and targets during 2019-20. Table 2.17:............

of those financial resources by the Government for meeting e xpenditure requirements in a particular year or years, which are not reflected i n the budget for that year/ those years for seeking grant/ appropriation, hence remai ning outside legislative control. These are financed through............

Table 2.6: Composition of Non-Tax Revenue (` in crore ) Source : Finance Accounts of respective years (i) Interest receipts Against the budgeted estimates of ` 150 crore during 2019-20, actual interest receipts were ` 37 crore. Interest receipts included ` 22 crore received from investment of............

The information is not exhaustive but is as furnished by the Depa rtmental authorities. ^ as disclosed in Budget documents. $ GSDP data from Data available in website of Ministry of statistics and Progra mme implementation and Data provided by Economic Advisor to C&AG of India; N.A: Not Available............

Other sources include the following:  Budget of the State: 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 procedures;  Results of............

Compensatory Afforestation Fund Management and Planning Authority APCRDA Andhra Pradesh Capital Region Development Authority APBM Andhra Pradesh Budget Manual APFC Andhra Pradesh Financial Code APIIC Andhra Pradesh Industrial Infrastructure Development Corporation APILIP Andhra Pradesh............

These transfers are exhibited in Appendix VI of Volume II of the Finance Accounts. As these funds are not routed through the State budget/ State Treasury system, Finance Accounts do not capture the flow of these funds or the related expenditure. During the year 2019-20, GoI transferred `............

C HAPTER -3 CONTRACT AND PROJECT MANAGEMENT Report No. 11 of 2021 59 Chapter 3 Contract and Project Management 3.1 A comprehensive framework of rules and procedures for tendering and contract management is essential for execution of works in a n...

C HAPTER -1 I NTRODUCTION Report No. 11 of 2021 1 Chapter 1 Introduction 1.1 About DMRC Delhi Metro Rail Corporation Limited (DMRC) was reg istered on 03 May 1995 under the Companies Act, 1956 for the implementation and subsequent operation of the...

iii Executive Summary Delhi Metro Rail Corporation Limited (DMRC) is a joint venture with equal equity (50:50) contribution from Government of India (GoI) and Gov ernment of National Capital Territory of Delhi (GNCTD). Delhi Mass Rapid Transit...

C HAPTER -4 P ROJECT MONITORING Report No. 11 of 2021 85 Chapter 4 Project Monitoring 4.1 Implementation of Project 4.1.1 Audit assessed the project implementation to exami ne whether an adequate mechanism was in existence to monitor the project, to ...

141 1 Report No.5 of 2021 (Railways) Chapter 1 Chapter 1 Chapter 1 – Introduction 1.1 Audited Entity Profile Indian Railways is a multi-gauge, multi-traction system with a total route length of 67,415 km (as on 31 March 2019). Some important statistics 1 regarding............

0 119th 5 5 0 0 0 Total 52 52 0 0 0 141 148 Report No.5 of 2021 (Railways) Annexures Anneure 2.1 Statement of identified elephant passages in Indian Railways {Para 2.1.5 & 2.1.6(i)} Sl No. Zone Division Section Km from Km to Length of passage in Km. State involved Remarks 1 ECoR Khurda Road............

Container Depot Malanpur ICDY Inland Container Depot-Yamuna Bridge IEEMA Indian Electrical & Electronics Manufacturers' Association IR Indian Railways IRCTC Indian Railway Catering and Tourism Corporation IRMM Indian Railway Medical Manual IRPSM Indian Railway Project Sanction and............

A brief overview of the important audit findin gs and conclusions isgiven below: Para2.1 Pr ovision of Elephant Passages in Indian RailwaysEE In order to prevent collision of trains with wild elephants, Ministr y of Railwa ys and Ministr y of Environ ment & Forests (MoEF ) had jointly issue d............

This Chapter includes a thematic para on ‘Audit of Selected Stations in Indian Railways’ and six individual paragraphs. These paragraphs cover compliance issues on Rolling stock and Materials Management. 174 including Carriages & Wagons, Plant & Equipment 175 Sub head 3002-3003 (4)-Repair............

Report of the CAG on Union Government Accounts FY 20 66 Figure 3.1 shows the break-up of expenditure in Ministries/ Departments- Civil, Railways, Defence and Posts during FY 20, while segment 30-wise details are given at Annexure 3.1 . The bulk of the total gross expenditure, i.e. 91.82 per............

Netting of suspense balances Statement 13 of UGFA gives balances under suspense heads relating to Civil Ministries, Postal, Telecom, Defence and Railways. The aggregate net balance under suspense heads as on 31 March 2020 was `71,745 crore (Debit). This balance inter alia consisted of `28,758............

(-)2,418.45 Recoveries in reduction of expenditure 13,569.68 7,943.55 Total Net Provision 3,23,182.03 Total Net Expenditure 3,26,389.71 D – Railways Voted Revenue 2,72,235.40 -- 2,72,235.40 2,28,445.37 (-)43,790.03 Capital 2,27,394.24 0.02 2,27,394.26 2,14,557.30 (-)12,836.96 Total............

Heads under which actual revenue expenditure was lower than REs by a significant amount included Indian Railways-Co mmercial Lines Working expenses ( `28,639 crore), Interest Payments ( `8,740 crore) and General Education ( `4,764 crore).
In the case of non-debt capital receipts, the actua ls............

These transa ctions primarily consist of Departmental receipts of Railways, Defence, Posts, Departmental Commercial Undertakings, certain interest receipts, transfers/ contributions to NCCD/NDRF, co ntribution to NDRF, write off loans/waiver of interest, Public Debt & Ways and Me ans Advance............