Audit Reports

04 March 2014

Compliance Financial

Haryana

Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Haryana

This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2012-13 vis-a-vis the Budget Estimates, the targets set under the Fiscal Responsibilities and Budget Management (FRBM)...

Sector:

Finance

Appendices

_{(PDF 11.85 MB)}

of Total Expenditure 14.15 14.43 14.66 e. of Capital Expenditure 16.83 38.98 34.99 f. of Revenue Expenditure on Education 16.85 19.27 18.38 g- of Revenue Expenditure on Health 15,35 16.63 18.35 h. of Salary and Wages 14.18 15.00 14.99 i. of Pension 18.36 19.59 18.87 Source: Financial data is...

Chapter 1 - Finances of the State Government

_{(PDF 10.99 MB)}

Backward Region Grant Fund DRDA 26.60 23.92 9. Sarva Shiksha Ahhiyan Shiksha Sadan Society 767.96 694.28 10. National Programme for Education of Girls at Shiksha Sadan Society 1.72 2.30 Elementary Level 11. Kasturba Gandhi Bal Vidyalya KGBV 2.26 3.72 12. National Rural Health...

Chapter 2 - Financial Management and Budgetary Control

_{(PDF 3.49 MB)}

8-flui l di ngs and Roads 1,148.48 - 1,148.48 1,078.07 70.41 154.44 4. 9-Education 8,177.35 5.00 8,182.35 6,590.70 1591.65 1575.61 5. 10-Technical Education 307.55 49.60 357.15 288.93 68.22 68.17 6. 13-Health 1,648.80 201.17 1,849.97 1596.70 253.27 254.71 7. 15-Local Government 1251.27 504.19...

Glossary

_{(PDF 0.76 MB)}

or subsidised food for the poor to support nutrition, delivery of health services to improve quality of life and reduce morbidity, provision of basic education to all, drinking water, sanitation, etc. Development The analysis of expenditure data is disaggregated into Expenditure development and...

Chapter 3 - Financial Reporting

_{(PDF 1.32 MB)}

that out of 812 outstanding UCs, 552 UCs (68 per cent) were outstanding from Rural Development department and 226 (28 per cent) were outstanding from Education department. Further 18 UCs for 43.70 crore were outstanding for the grants released in 2008-09, 32 UCs for 179.09 crore for the grants...

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14 July 2014

Compliance Performance

Haryana

Report No. 2 of 2014 - Performance Audit on Social, General and Economic Sectors (Non-Public Sector Undertakings) of Government of Haryana

5 4 8. Backward Region Grant Fund DR D A 23 . 9 2 9. Sarva Shiksha Abhiyan Shi k s ha Sa da n Society 694.28 10. National P rogramme for Education of Girls at Elementary Level Shi k s ha Sa da n Society 2.30 11. Kasturba Gandhi Bal Vidyalya KG B V 3.72 12. Na t io na l R ur a l Hea lt h M is sio...

Sector:

Finance |

Transport & Infrastructure |

Industry and Commerce |

Science and Technology |

Environment and Sustainable Development |

Art, Culture and Sports |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies |

Local Bodies

Chapter 2 - Performance Audit

_{(PDF 0.89 MB)}

45 Report of Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2013 Education Department (Haryana School Shiksha Pariyojna Parishatl) 2.3 Sarva Shiksha Abhiyan Sarva Shiksha Abhiyan (SSA) -was launched in Haryana during 2001-02 to provide elementary education to...

Chapter 3 - Compliance Audit

_{(PDF 0.43 MB)}

However, final outcome was awaited (January 2014). Health and Medical Education Department 3.6 Non-recovery of bond money Bond money amounting to 1.25 crore was not recovered from the 17 doctors who were provided facility of higher studies while in service. The Government policy of imparting...

Appendices

_{(PDF 0.32 MB)}

No. paras 1. Agriculture 2009-10 1 1.1 2010-11 1 3.2.5 2011-12 1 4.3.7 2. Animal Husbandry and Dairying 2010-11 1 4.1 Department 3. Education 2009-10 1 2.4.1 2010-11 1 2.1 2011-12 3 4.1.3, 4.3.1, 5.1 4. Finance 2009-10 1 2.6.1 5. Food and Supplies 2010-11 1 3.3.6 2011-12 1 4.2.5 6. Forest...

Index

_{(PDF 0.36 MB)}

- 2 Performance Audit Public Health Engineering Department 2.1 9 Sewerage Schemes Urban Local Bodies Department 2.2 27 Working of Urban Local Bodies Education Department (Haryana School Shiksha Pariyojna Parishad) 2.3 46 Sarva Shiksha Abhiyan Rural Development Department 2.4 66 Indira Awaas Yojna...

Chapter 1 - Introduction

_{(PDF 0.08 MB)}

Backward Region Grant Fund DRDA 23.92 9. Sarva Shiksha Abhiyan Shiksha Sadan Society 694.28 10. National Programme for Education of Girls at Shiksha Sadan Society 2.30 Elementary Level 11. Kasturba Gandhi Bal Vidyalya KGBV 3.72 12. National Rural Health Mission Haryana State Health and 282.54...

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04 March 2014

Compliance Performance

Haryana

Report No. 1 of 2014 - Performance Audit on Revenue Sectors of Government of Haryana

This Report contains 18 paragraphs including two Performance Audits on Delay in disposal of remand and revision cases and Receipts from taxes on Motor Vehicles and other observations relating to non/short levy of taxes, interest, penalty, non/short...

Sector:

Taxes and Duties |

Transport & Infrastructure

Chapter 1 - General

_{(PDF 5.58 MB)}

Head of 2008-09 2009-10 2010-11 2011-12 2012-13 Percentage of No. revenue increase(+)/ decrease(-) in 2012-13 over 2011-12 8. Education, 156.10 285.10 270.37 295.72 385.43 (+) 30.34 sports, art and culture 9. Police 55.22 35.11 61.53 62.64 63.73 (+) 1-74 10. Forestry and 40.74 56.13 44.32...

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07 April 2015

Compliance Performance

Bihar

Report No.4 of 2014 – Report of the Comptroller and Auditor General of India (General, Social & Economic Sectors) for the year ended 31st March 2014 Government of Bihar

This Report comprises three Chapters: the first Chapter contains the financial profile of the State, planning and conduct of audit and follow-up on Audit Reports. Second Chapter of this Report deals with the findings of five Performance Audit...

Sector:

Finance |

Environment and Sustainable Development |

Art, Culture and Sports |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter II - Performance Audit

_{(PDF 45.62 MB)}

CHAPTER III COMPLIANCE AUDIT CHAPTER III _COMPLIANCE AUDIT_ Compliance Audit of the Government departments, their field formations as well as that of autonomous bodies brought out several instances of lapses in management of resources and failures...

Chapter 3 - Compliance Audit

_{(PDF 10.32 MB)}

The matter was referred to the Government (June 2014); despite reminders, then- reply had not been received (November 2014). EDUCATION DEPARTMENT 3.5 Defalcation of Sarva Shiksha Abhiyan funds The failure of District Programme Officer to initiate action for refund of the amount released under...

Overview

_{(PDF 2.39 MB)}

and under non-nutrition component, they did not get the services of the scheme like health check-up and referral services, nutritional and health education, life skill education and assessing public services, counselling guidance on family welfare, vocational training etc. (Paragraph 2.2)...

Index

_{(PDF 1.87 MB)}

DEPARTMENT Fraudulent Payment 3.2 102 Excess payment on irregular purchase of medicines 3.3 103 Irregularities in purchase of medicines 3.4 104 EDUCATION DEPARTMENT Defalcation of Sarva Shiksha Abhiyan funds 3.5 106 PUBLIC HEALTH ENGINEERING DEPARTMENT Loss to the Government 3.6 107 URBAN...

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30 March 2012

Compliance Performance

Gujarat

Report of 2011 - Performance Audit on Commercial of Government of Gujarat

The promotional role includes awareness campaigns, education and training, demonstration projects, R & D and feasibility studies. The regulatory role includes framing of rules for mandatory audits for large energy consumers, devising norms of energy consumption for various sectors,...

Sector:

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Agriculture and Rural Development

Chapter 2 - Performance Audit relating to Government Companies

_{(PDF 0.51 MB)}

The promotional role includes awareness campaigns, education and training, demonstration projects, R & D and feasibility studies. The regulatory role includes framing of rules for mandatory audits for large energy consumers, devising norms of energy consumption for various sectors,...

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11 March 2013

Compliance Financial

Haryana

Report of 2013 - Compliance and Financial Audit on State Finances of Government of Haryana

In July 2005, the Haryana Government enacted the Fiscal Responsibilities and Budget Management (FRBM) Act. It laid down a reform agenda through a fiscal correction path in the medium term with the long term goal of securing growth with stability for ...

Sector:

Finance

Appendices

_{(PDF 13.73 MB)}

of Total Expenditure 14.58 15.79 15.68 €. of Capital Expenditure 21.25 32.05 32.15 r. of Revenue Expenditure on Education 15.41 19.20 17.71 B- of Revenue Expenditure on Health 14.00 15.25 14.89 h. of Salary and Wages 13.43 15.92 14.21 i. ofPension 16.89 19.46 17.56 Source: Financial data is...

Chapter 2 - Financial Management and Budgetary Control

_{(PDF 3.11 MB)}

S-Bui Idings and Roads 1,059.79 6.50 1,066.29 765.54 300.75 219.25 4. 9-Education 6,801.92 2.39 6,804.3 L 5,921.94 882.37 862.46 5, 10-Teelmieal Education 222.47 175.33 397.80 254.32 143.48 143.50 6. 13-Health 1,368.18 51.82 1,420.00 1,197.95 222.05 199.21 7. 15-Local Government 1,114.55 373.80...

Chapter 1 - Finances of the State Government

_{(PDF 9.42 MB)}

Backward Region Grant Fund DRDA 26.75 26.60 9. Sarva Shiksha Abhiyan Shiksha Sadan Society 419.52 767.96 10. National Programme for Education of Shiksha Sadan Society 1.72 1.72 Girls at Elementary Level 11. Kasturba Gandhi Bal Vidyalya KGBV 0.85 2.26 12. National Rural Health...

Glossary

_{(PDF 0.65 MB)}

or subsidised food for the poor to support nutrition, delivery of health services to improve quality of life and reduce morbidity, provision of basic education to all, drinking water, sanitation, etc. Development The analysis of expenditure data is disaggregated into Expenditure development and...

Chapter 3 - Financial Reporting

_{(PDF 1.34 MB)}

out of 1,253 outstanding UCs, 598 UCs (48 per cent) were outstanding from Rural Development department and 379 (30 per cent) were outstanding from Education department. Further 207 UCs for 264.48 crore were outstanding for the grants released in 2008-09, 264 UCs for 287.87 crore for the...

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06 September 2013

Performance

Haryana

Report No. 4 of 2013 - Financial and Performance Audit on District Gurgaon of Government of Haryana

the quality of life of the people in the district has improved. The review covered key social sector programmes relating to health, primary education, secondary education, water supply and sanitation, employment generation and rural housing, economic sector programmes relating to...

Sector:

Transport & Infrastructure |

Science and Technology |

Environment and Sustainable Development |

Art, Culture and Sports |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

Local Bodies

Chapter 5 - Social Services

_{(PDF 12.45 MB)}

flagship programmes and activities in the social sector: National Health Rural Mission (NRHM); Sarva Shiksha Abhiyan (SSA); Secondary Education; Water supply and Sanitation; Mahatama Gandhi National Rural Employment Guarantee Scheme (MNREGA); Swaranjayanti Gram...

Executive Summary

_{(PDF 1.89 MB)}

The review covered key social sector programmes relating to health, primary education, secondary education, water supply and sanitation, employment generation and rural housing, economic sector programmes relating to creation of roads and public distribution system and general services...

Chapter 3 - Planning

_{(PDF 0.37 MB)}

of DPC for consolidating the plans prepared by the Panchayats and Municipalities in the district, covering all activities such as health, education, public health, roads, police, etc., into an Integrated District Plan. All the three tiers of local administration viz. ZP, Block Samitis...

Index

_{(PDF 0.33 MB)}

Chapter - 4 Financial Management and Accounting Framework Gaps in fund flow and expenditure incurred 4.1 9 Chapter - 5 Social Services Health 5.1 11 Education 5.2 20 Secondary Education 5.3 27 Water Supply 5.4 30 Sanitation facilities 5.5 33 Mahatma Gandhi National Rural Employment 5.6 34...

Chapter 1 - Introduction

_{(PDF 0.63 MB)}

Gurgaon has made considerable progress in the service industry of education. The statistical data relating to the population of the district as per census 2011 is given as under: District State Percentage of (as a whole) State Population (Total) 15,14,085 2,53,53,081 5.97 Male 8,17,274...

Glossary

_{(PDF 0.39 MB)}

Officer CS Civil Surgeon DC Deputy Commissioner DDP District Development Plan DDPO District Development and Panchayat Officer DEO District Education Officer DFSC District Food and Supply Controller DHFW District Health and Family Welfare DLA Director, Local Audit DPC District Planning...

Preface

_{(PDF 0.3 MB)}

The Audit process involved test check of records pertaining to the Gurgaon district relating to health, education, water supply and sanitation, roads, police, public distribution system, Panchayati Raj Institutions, Urban Local Bodies, etc. Records of the office of Additional Deputy...

Chapter 2 - Audit Framework

_{(PDF 0.39 MB)}

Test check of records of activities relating to health, education, water supply and sanitation, roads, police, public distribution system, PRIs, Urban Local Bodies (ULBs), etc. were conducted. The offices of the ADC-cum-CEO, DRDA, Zila Parishad, District Development and Panchayat Officer (DDPO)...

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11 March 2013

Compliance Performance

Haryana

Report No. 3 of 2013 - Compliance and Performance Audit on Social, General and Economic Sectors Non-Public Sector Undertakings of Government of Haryana

and financial control 4.1.1 (b) 141 Irrigation Department Extra avoidable expenditure due to non-use of excavated earth in dam embankments 4.1.2 142 Education, L abour, Ho rticulture, Renewable energy and Transpo rt Departments Irregular drawal of funds 4.1.3 144 Propriety audit/unjustified...

Sector:

Finance |

Transport & Infrastructure |

Industry and Commerce |

Science and Technology |

Environment and Sustainable Development |

Art, Culture and Sports |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure |

General Sector Ministries and Constitutional Bodies |

Local Bodies

Chapter 5 - Chief Controlling Officer based Audit of a Government Department

_{(PDF 0.3 MB)}

CHAPTER 5 CHIEF CONTROLLING OFFICER BASED AUDIT OF A GOVERNMENT DEPARTMENT 5.1 Department of Technical Education Highlights Technical education plays vital role in the socio-economic development of a State. The Technical Education Department is...

Chapter 4 - Audit of Transactions

_{(PDF 0.66 MB)}

failure of the Department to incorporate a provision in the contract document for usage of this earth resulted in an extra expenditure of 1.92 crore. Education, Labour, Horticulture, Renewable Energy and Transport Departments 4.1.3 Irregular drawal of funds Education, Labour, Horticulture,...

Appendices

_{(PDF 0.93 MB)}

No. Name of department Period Total paras Para No. 1. Agriculture 2009-10 1 1.1 2. Education 2008-09 2 2.1.3, 2.1.4 2009-10 1 2.4.1 3. Finance 2008-09 1 2.6.1 2009-10 1 2.6.1 4. General Administration 2006-07 1 4.4.2 5. Home (Police and Jail) 2008-09 2 1.2, 2.1.2 6. Irrigation 2008-09 2 2.1.5,...

Chapter 1 - Introduction

_{(PDF 0.31 MB)}

on audit of transactions in Government Departments and Autonomous Bodies and Chapter-5 presents an assessment of the functioning of the Technical Education Department, Haryana. 1.2 Profile of Audited entities There are total 56 departments in the State at the Secretariat level, headed by the...

Index

_{(PDF 0.18 MB)}

and 4.1.1 (b) 141 financial control Irrigation Department Extra avoidable expenditure due to non-use of excavated earth in 4.1.2 142 dam embankments Education, Labour, Horticulture, Renewable energy and Transport Departments 4.1.3 144 Irregular drawal of funds Propriety audit/unjustified...

Chapter 2 - Performance Audit

_{(PDF 4.02 MB)}

purchase of construction of houses, disability pension, loans for tools, payments of funeral assistance, medical assistance, financial assistance for education and marriage of children, etc. Construction workers in the age group of 18 and 60 years, who registered themselves, were required to...

Preface

_{(PDF 0.02 MB)}

and Chapter-5 includes Chief Controlling Officer based Audit of Technical Education Department. 5. The Report containing audit observations on the matters arising from examination of Finance Accounts and Appropriation Accounts is presented separately. 6. The cases mentioned in the Report are...

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Performance

Gujarat

Report of 2011 - Performance Audit on Civil of Government of Gujarat

This Report contains three chapters containing three Performance Audits, nine paragraphs based on audit of certain selected programmes, schemes, activities and transactions of the Government and one Chief Controlling Officer based Audit. The audit...

Sector:

Transport & Infrastructure |

Environment and Sustainable Development |

Art, Culture and Sports

Chapter 1 - Performance Audit

_{(PDF 10.75 MB)}

Government during the Exit Conference (June 2011) stated that study of seven (0.84 per cent) out of 831 wetlands was conducted by Gujarat Ecological Education and Research (GEER) Foundation17 and study of 40 wetlands was under consideration. Government also stated (September 2011) that a remote...

Chapter 2 - Transactions Audit

_{(PDF 2.94 MB)}

66 Chapter II: Thematic and Transaction Audits 2.2.4 Idle investment/idle establishment/blockage of funds EDUCATION DEPARTMENT 2.2.4.1 Unauthorized parking of Government of India funds of T3.35 crore Commissioner, Mid Day Meals did not utilize Government of India grant and furnished incorrect...

Preface

_{(PDF 0.14 MB)}

Chapter II deals with findings on transaction audit in Narmada, Water Resources, Water Supply & Kalpsar; Education, Roads and Buildings, Ports and Transport and Urban Housing & Urban Development Departments. Chapter III deals with the Chief Controlling Officer based audit of Revenue...

Overview

_{(PDF 0.99 MB)}

(Paragraphs 2.2.3.1 and 2.2.3.2) Unauthorised parking of Government of India funds amounting to ?3.35 crore was noticed in Education Department. (Paragraph 2.2.4.1) Gujarat Maritime Board failed to recover its dues of ?28.73 crore from a licensee on account of interest on belated...

Chapter 3 - CCO Based Audit

_{(PDF 3.98 MB)}

Scrutiny of records of sampled Mamlatdars revealed that recovery of Land Revenues on agriculture and non-agricultural land and education cess thereon amounting to ?56.47 crore was in arrears (March 2011); arrears of recovery ranged between 40 per cent and 97 per cent (Appendix XXV). Mamlatdar,...

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11 March 2013

Compliance Performance

Haryana

Report No. 1 of 2013 - Financial and Performance Audit on Revenue Sector of Government of Haryana

This Report contains two Performance Audit and 18 paragraphs relating to non/short levy of taxes, duties, interest and penalty etc., involving tax effect of Rs. 1,746.01...

Sector:

Taxes and Duties |

Transport & Infrastructure

Chapter 1 - General

_{(PDF 5.45 MB)}

CHAPTER-I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Haryana during the year 2011-12, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and...

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