Audit Reports

APPENDICES Appendix -1.1 (Reference: Para 1.1; Page 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund......

APPENDICES Appendix -1.1 (Reference: Para 1.1; Page 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund......

Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Accountant General (Accounts & Entitlement) within 12 months from the date of their sanction unless specified otherwise. However, of the 866 grants......

CHAPTER - II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Chapter II 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 grants......

This chapter also provides details there is a better insight into both well on non-submission of annual accounts performing as well as ill performing and delays in placement of Separate schemes/programmes of the Government. Audit Reports in the Legislature by the In order to give a perspective......

Audit also test checked records relating to expenditure accounts of the above units and found irregularities involving 1.41 crore in 39 cases which fall under the following categories as given in Table - 2.2: Table - 2.2 ( in lakh) SI. No Categories Cases Amount 1 Irregularity in management......

A few illustrative cases involving 127.95 crore are discussed in paragraphs 5.4 to 5.7.1. B. Expenditure Account of Transport Department In 2013-14, test check of records of 33 units showed irregularities in expenditure/cash management involving 1.67 crore in 25 cases, which fall under the......

offices as well as entire organisation, to ensure correct assessment, prompt collection of excise revenue and timely deposit of revenue to Government Account. During 2013-14, out of 15 units planned for audit, the IAW covered 10 units. The shortfall was attributed by the Department to shortage of......

that though programme for the year 2013-14 had been chalked out for the Internal Audit Wing of the Director of Mines, Odisha (DMO) for auditing of accounts of circle offices, no audit was conducted. The Department did not furnish the position of outstanding paras of earlier Inspection Reports......

1.1.7 Acknowledgement The office of the Accountant General appreciates and acknowledges the support and cooperation extended by the Secretary, HKDD; the Director and other senior officers and staff in the Secretariat office and the Joint Directors and their teams in the District Education......

The State PSUs registered a turnover of 42.81 crore as per their latest finalised accounts as of September 2011. This turnover of PSUs was equal to 0.76 per cent of State Gross Domestic Product (GDP) for 2010-111. Major activities of Sikkim State PSUs are concentrated in power, finance and......

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

Besides, there was a loss of? 76.35 lakh to the Government on account of blocking of borrowed funds and avoidable payment of interest thereof ( 1.92 crore on which interest at the rate of 6.5 per cent per annum aggregated to 42.45 lakh), loss of potential revenue of? 7.78 lakh towards......

from bazaar areas in the Slate; contribute more than three-fourths of the GDP Allotment of sites, collection of site salami, ground rent etc; and account for more than 90 per cent of Development and improvement of Bazaars and Municipal areas in Sikkim; government's revenue. The continuous......

ended 31 March 2011 Appendix --- 5.2 Summarised financial results of Government companies and Statutory Corporations for the latest year for which accounts were finalised* (Referred to in Paragraph 5.1.15, Page 161) (Figures in column 5 (c) to 6 and (8) to (10) are t in crore) Impact of Paid......

Report (State Finances) 83 for the year ended March 2014 Appendices APPENDIX - 1.2 (Refer paragraph 1.1 at page 2) Structure and Form of Government Accounts Part A: Structure and Form of Government Accounts Structure of Government Account: The accounts of the State Government are kept in three......

One copy of the certificate is to be retained in the Administrative Department and another copy is to be sent to the office of the Principal Accountant General (A&E), Odisha, by 30 June of that year. Through the instrument of Utilisation Certificate, the grantor obtains assurance about......

Chapter-II Financial Management And Budgetary Control chapter p^nancja| Management II and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the actual expenditure, voted and charged, of the Government for each financial year compared with the amounts of voted......

1.5 15-16 Public Account Receipts 1.6 16 Application of Resources 1.7 16-23 Quality of Expenditure 1.8 23-29 Financial Analysis of Government Expenditure and Investment 1.9 29-35 Assets and Liabilities 1.10 35-41 Debt Sustainability 1.11 41-42 Fiscal Imbalances 1.12 42-46 Public Private......

The Report Based on the audited accounts of the State Government for the year ending March 2014, this Report provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has been assessed based on the FRBM Act. budget documents, ThFC......

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 II 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......

Based on the audited accounts of the Government of Union Territory of Puducherry for the year ending March 2011, this Report provides an analytical review of the Annual Accounts of the Union Territory Government. The Report is structured in three chapters. Chapter I is based on the audit of......

30.38 58.27 24.33 (13) 25.24 49.57 8.70 (15) 2009-10 27.60 38.22 65.82 23.64 (14) 35.68 59.32 6.50 (10) Source: Budget and Detailed Appropriation Accounts. Figures in parenthesis indicate percentage savings. Analysis of funds released revealed that there have been persistent savings in all the......

The State PSUs registered a turnover of * 288.48 crore as per their latest finalised accounts as of September 2010. This turnover was equal to 2.65 per cent of State Gross Domestic Product (GDP) for 2009-10. Thus, the State PSUs occupy an insignificant place in the State economy. Major......

Report for the year ended 31 March 2010, Government of Tripura Appendices Appendix - 2.1 Statement showing details of funds withdrawn from the CD account of the Executive Engineer and misappropriated (Reference: Paragraph 2.1) SI. Cheque Amount as Amount as Purpose of Amount Date of Total No.......

funds of X 6,41,817 over four to seven months._ Financial Rules inter-alia require that withdrawal of money should not be made from the Government Account except by presentation of bill in support of claim made for the relevant purpose; all monetary transactions should be entered in the Cash......

with the provision of PDS (Control) Order 2001 and guidelines issued by the Department revealed that Cash Books for transactions under Cash Credit Account and Revolving Fund Account were not maintained as per the requirement. The Department has not put in place a system of periodical......

Total receipts of the State Government (T+IT) 3,024.12 3,333.36 3,698.34 4076.78 4401.35 Percentage of I to 111 12 13 13 15 15 Source: Finance Accounts 2009-10. The above table indicates that during the year 2009-10, the revenue raised by the State Government was 15 per cent of the total......

and logical access controls alongwith appropriate system of segregation of duties and non-provision of Audit Trail diluted the responsibility and accountability of officials apart from monitoring of the system. (Paragraphs 3.9.10.10 and 3.9.10.11) Missing receipt numbers in SARATHI raised......

2.12.12(b)} Compliance Deficiencies on Implementation of State VAT/Sales Tax Acts Due to non consideration of entry tax for apportionment on account of branch transfer and manufacture and sales of tax free goods, there was short reversal of ITC of? 1.62 crore on Input Tax Credit (ITC).......

6.2.6 Acknowledgement Indian Audit and Accounts Department acknowledges the cooperation of the Finance Department, Agriculture, Co-operation, Housing and Urban Development Irrigation, Soil and Water Conservation and Transport Departments in providing necessary information and records......

book and cash book we found (August 2010) that in three cases during 2009-10, against the collection of Government dues of? 0.09 lakh, only 102 was accounted for in the cash book. This was done by not taking the amount of two receipts of 92 Chapter- V: Stamp Duty and Registration Fee 7420 to......

Instances of calculated BCR not holding good rendered projects viability questionable. Extra expenditure on account of estimates deviating from SoR, deficiencies in tendering process, etc. was noticed. Monitoring and internal control needed improvement. Financial implication by way of cost......

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......

retained the entire SFC revenue of? 5.15 crore collected from three SFCs (M Tech CS, M Tech EIS and M Pharma) during 2007-13 in its General Accounts instead of 30 per cent ( 1.55 crore) of the total collection, as stipulated. As per SFC guidelines of SU, the University was to get 11......