Audit Reports

The analysis has been made based on the State’s Finance Accounts and information obtained from the State Government. All receipts of the State Government are required to be accounted for in the Consolidated Fund of the State constituted under Article 266(1) of the Constitution of India.......

CHAPTER 2 Financial Management and Budgetary Control This chapter outlines the Government’s financial accountability and budgetary practices. Appropriation Accounts are accounts of the expenditure voted and charged of the Government for each......

imbalances 1.10 35 Conclusion 1.11 39 Recommendations 1.12 40 CHAPTER 2: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Summary of the Appropriation Accounts 2.1 41 Financial accountability and budget management 2.2 42 Preparation of unrealistic budget estimates 2.3 51 Report No. 1 (State......

This is the fourth edition of this endeavor. The Report Based on the audited accounts of the Government of Punjab for the year ended 31 March 2012, this report provides an analytical review of the Annual Accounts of the State Government. The report is structured in three Chapters. Chapter 1 is......

Nigams, proposed (August 2007) the Power Purchase Cost Adjustment (PPCA) formula# for recovering the additional charge for adjustment of tariff on account of fuel related cost of electricity generation and purchase of electricity. The Commission observed (August 2007) that the PPCA formula was......

Out of total cost of Rs. 13,84 7.14 crore reasons for excess consumption of coal for taking on coal fuel, transportation accounted for remedial measures. Audit Report (Commercial) for the year ended 31 March 2009 Introduction 2.1.1 The Government policy on power generation is intended to......

- 2 (Referred to in paragraph 1.15) Summarised financial results of Government companies and Statutory corporations for the latest year for which account were finalised (Rupees in crore) SI. Sector & Name of the Period of Year in Net profit(+) / Loss(-) Turnover Impact of Paid up Accumu¬......

The State PSUs registered a turnover of Rs. 17,510.67 crore for 2008-09 as per their latest finalised accounts as on 30 September 2009. This turnover was equal to 9.12 per cent of State Gross Domestic Product (GDP) for 2008-09. Major activities of Rajasthan State PSUs are concentrated in power......

and Statutory corporations Audit of Government companies is Government which was not as per governed by Section 619 of the Generally Accepted Accounting Companies Act, 1956. The accounts of Principles (GAAP) prevailing in the Government companies are audited by country. The major......

7.1) Periodic update of the existing procedure is a significant operational control. The Rajasthan Forest Manual and the Departmental Accounts Procedure Code have not been updated from 1961 and 1978, respectively. (Paragraph 4.1. 7.3) Budgetary control was inadequate as reflected in surrender of......

Department of Elementary and Secondary Education 3.1.2 Government receipts kept out of Government account The Elementary Education and Secondary Education Departments retained Government receipts of Rs 1.23 crore, from one to six years, towards compensation for the land and buildings transferred......

as Ex-officio Chairman. Director. Department of A & M. as Ex-officio Member Secretary and Assistant Accounts Officer. Department of A & M. as treasurer (nominated). The Society was renamed (October 2006) as Rajasthan State Museum & Monument Management & Development Society (RSMMMDS). The......

Contingency - - V. Contingency - - - Fund Fund 2,082.46 VI. Public 2,293.48 1,813.98 VI. Public 1,849.24 1,849.24 Account receipts Account disbursements 853.80 Opening balance 899.96 899.96 Closing balance - - 48536 7,224.98 Total 8,092.11 7,224.98 Total 5,529.42 2,07733 8,092.11 Following are......

FINANCIAL MANAGEMENT AND Chapter BUDGETARY CONTROL 2 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts and Entitlement) within 18 months from the date of their sanction unless specified otherwise in respect of grants......

This Report is the second in this endeavour. The Report Based on the audited accounts of the Government of Tripura for the year ending March 2010, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter I is......

The Mission seeks to provide universal access to equitable, affordable and quality health care which is accountable and responsive to the needs of the people. A performance audit on the implementation of NRHM in Nagaland brought out the following: Highlights Quality of health services to address......

31.00 Election 24.63 24.56 Public Service Commission 4.51 4.50 Civil Secretariat 118.82 115.00 District Administration 188.38 98.67 Treasuries and Accounts 30.03 27.24 Police 946.02 948.15 Police Engineering Project 59.35 65.37 Village Guards 31.64 31.47 Jails 25.75 25.68 Stationery & Printing......

Art 0.42 67.83 (+)67.41 16050 and Culture 13 Power 110.00 88.31 021.69 020 Source: Receipt Budget and Finance Account for the year 2013-14. The reasons for variations were not stated by the departments. 4.1.5 Analysis of arrears of revenue The arrears of revenue as on 31 March 2014 in respect of......

The working SPSUs registered a turnover of t 5.98 crore as per their latest finalised accounts as of September 2014. The turnover was 0.03 per cent of State (GDP)* * for 2013-14. The working SPSUs made an overall profit of t 0.50 crore in aggregate for 2013-14 as per their latest finalized......

arrangements, copies of the draft audit paragraphs and draft performance audits were sent to the Secretary of the departments concerned by the Accountant General (Audit) with a request to furnish replies within six weeks. Replies were not received from the Secretaries of the Departments......

259 Audit Report for the year ended 31 March 2014 Appendix-3.3 Summarised financial results of Government Companies for the latest year for which accounts are finalised. (Reference: Paragraph 3.6.1) Figures in column 5(a) to (6) and (8) to (10) are ^incrore) SI Sector & Name of Period of Year......

1.4 40 Bharat Abhiyan TECHINCAL EDUCATION DEPARTMENT Unfruitful expenditure 1.5 66 URBAN DEVELOPMENT DEPARTMENT Non-remittance of toll to Municipal Account 1.6 68 CHAPTER II - ECONOMIC SECTOR Introduction 2.1 69 Planning and Conduct of Audit 2.2 70 POWER DEPARTMENT Performance audit on the......

The structure of Government Accounts and the layout of the Finance Accounts are shown in Appendix 1.1 Part B and Part C. The methodology adopted for the assessment of the fiscal position of the UT is given in Appendix 1.2. A time series data on the UT Government finances is given in Appendix 1.3.......

CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL CHAPTER n FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year, compared with the amounts of the voted......

Executive Summary Based on the audited accounts of the Government of Union Territory of Puducherry for the year ending March 2012, this Report provides an analytical review of the Annual......

The cases mentioned in the Report are among those which came to notice in the course of test audit of accounts during the year 2013-14 as well as those which had come to light in earlier years but could not be dealt with in previous Reports. Matters relating to the period subsequent to 2013-14......

But, taking vulnerabilities into account, Government of India (Gol) and State Government have envisaged several interventions which are discussed in subsequent paragraphs. 2.1.2 Audit objectives Performance Audit was conducted in order to assess whether: State Government has formulated......

The analysis has been made based on the State’s Finance Accounts and information obtained from the State Government. All receipts of the State Government are required to be accounted for in the Consolidated Fund of the State constituted under Article 266(1) of the Constitution of India.......

The departmental officer drawing the grant-in- aid should be primarily responsible for certifying to the Accountant General (AG) where necessary, the fulfilment of the conditions attaching to the grant and furnish the certificate (Utilization Certificate) in such form and at such interval as may......

The Report Based on the audited accounts of the Government of Punjab for the year ended March 2011, this report provides an analytical review of the Annual Accounts of the State Government. The report is structured in three Chapters. Chapter 1 is based on the audit of Finance Accounts and makes......

Chapter Financial Managment 2 and Bdgtary Control This chapter outlines the Government’s financial accountability and budgetary practices. _Box 2.1_ Appropriation Accounts Appropriation Accounts are accounts of the expenditure, voted and charged......