Audit Reports

CHAPTER IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES State Finances Audit Report for the year ended 31 March 2021 | 83 Chapter IV: Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with re levant and reliable...

CHAPTER III BUDGETARY MANAGEMENT State Finances Audit Report for the year ended 31 March 2021 | 59 Chapter III: Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for det ailing the roadmap for efficient...

APPENDICES State Finances Audit Report for the year ended 31 March 2021 | 117 Appendix 1.1 Part A: Glossary of important Budget related terms (Reference: Paragraphs-1.1; 1.4 and 3.1) 1. ‘Accounts’ or...

CHAPTER I OVERVIEW OF THE STATE FINANCES State Finances Audit Report for the year ended 31 March 2021 | 1 Chapter I: Overview of the State Finances 1.1 Profile of the State Nagaland is situated in the North-Eastern region of India, bordering...

analytical review of the fi nances of the State Government based on the audited accounts of the Government of Nagaland for the year ending 31 March 2021. The Report is structured in five Cha pters. Chapter I- Overview of the State Finances This Chapter describes the basis and approach to th e...

CHAPTER V FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES State Finances Audit Report for the year ended 31 March 2021 | 105 Chapter V: Functioning of State Public Sector Enter prises SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SE CTOR ENTERPRISES 5.1...

of budgetary and accounti ng process 3.4 73 Conclusion 3.5 81 Recommendations 3.6 82 State Finances Audit Report for the year ended 31 March 2021 ii Particulars Paragraph Page CHAPTER IV – Quality of Accounts and Financial Repo rting Practices Funds outside Consolidated Fund or Public...

3. Chapter II of this Report deals with the State’s Budget and Expenditure as per accounts of the State Government for the year ended 31 March 2021. Some information has also been obtained from Government of Nagaland for inclusion in this Report. 4. Chapter III of this Report contains audit...

of Difficulties) Seventh Order, 2014 issued by Ministry of Corporate Affairs (04.09 2014) State Finances Audit Report for the year ended 31 March 2021 0??? 
ssx supplementary audit and issue comments upon or supplement the Audit Report of the Statutory Auditors under Section 143 of the...

State Finances Audit Report for the year ended 31 March 2021 0??? 
tt Table 2.2: Sources and Application of funds during 2019-20 and 2020-21 ( _ in crore) Particulars 2019-20 2020-21 Increase/ Decrease (in per cent ) Sources Opening Cash Balance with RBI 8,389 14,691* 75.12 Revenue...

State Finances Audit Report for the year ended 31 March 2021 0??? 
zt The Labour Cess was depicted under 8342-00-120-00-09-000 (Deposits of Andhra Pradesh Building & Other Construction t orkers Welfare Board). A new head of account, viz., 8443-00-116-01-09-001 (Deposit s of Building and other...

detected during a Treasury inspection conducted by the Office of the Principal Accountan t General (Accounts & Entitlements), Andhra Pradesh in March 2021 in respect of certain accounting entries effected centrally at the APCFSS through backend of the CFMS, thus by -passing the controls in the...

Chart 1.2: Trend of Month wise Revenue Expenditure during 2018-21 2018-19 2019-20 2020-21 State Finances Audit Report for the year ended 31 March 2021 0?? 
t during May 2020 (by 14.11 per cent ). The average monthly receip ts of the State for these years are shown in Chart 1.3. It is...

and Voted) ` 2,55,516.84 crore Expenditure ` 3,04,273.98 crore Excess ` 48,757.14 crore State Finances Audit Report for the year ended 31 March 2021 0??? 
xv The Andhra Pradesh Financial Code (APFC), Andhra Pradesh Budget Manual (APBM) and other instructions 30 lay down the procedure to...

Series Data on State Government Finances 142 2.1 Summarised Position of Apportionment of Balances between Andhra Pradesh and Telangana as on 31 March 2021 145 3.1 Cases of un-utilised Supplementary provision ( ` one crore or more in each case) 146 3.2 Cases where Supplementary provision ( ` one...

and indicates the extent to which the debt receipts are used in debt redemption indicating State Finances Audit Report fo r the year ended 31 March 2021 0ƒ‰• ȁ ʹͲͲ Appendix 7.2 Acronyms and Abbreviations Acronym Accounts & Entitlement Andhra Pradesh Brahmin Corporation...

matters arising from an examination of Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021. Information has been obtained from Government of Andhra Pradesh, wherever necessary. Chapter 4...

of Difficulties) Seventh Order, 2014 issued by Ministry of Corporate Affairs (04.09 2014) State Finances Audit Report for the year ended 31 March 2021 0??? 
ssx supplementary audit and issue comments upon or supplement the Audit Report of the Statutory Auditors under Section 143 of the...

State Finances Audit Report for the year ended 31 March 2021 0ƒ‰• ȁ ʹʹ Table 2.2: Sources and Application of funds during 2019-20 and 2020-21 2019-20 2020-21 Increase/ Decrease per cent Sources Opening Cash Balance with RBI 8,389 14,691* 75.12 Revenue Receipts 1,11,034...

State Finances Audit Report for the year ended 31 March 2021 0??? 
zt The Labour Cess was depicted under 8342-00-120-00-09-000 (Deposits of Andhra Pradesh Building & Other Construction t orkers Welfare Board). A new head of account, viz., 8443-00-116-01-09-001 (Deposit s of Building and other...

Chart 1.2: Trend of Month wise Revenue Expenditure during 2018-21 2018-19 2019-20 2020-21 State Finances Audit Report for the year ended 31 March 2021 during May 2020 (by 14.11 ). The average monthly receip ts of the State for these years are shown in It is evident that the receipts have...

and Voted) ` 26,782.39crore Voted) ` Expenditure ` 3,04,273.98 crore Excess 48,757.14 crore State Finances Audit Report fo r the year ended 31 March 2021 0ƒ‰• ȁ ͸Ͷ The Andhra Pradesh Financial Code (APFC), GO Ms No.657 Finance (BG) Depa rtment dated 23 September 2004 Grant...

contained in the The payments are processed by the District Treasury Officers based on State Finances Audit Report fo r the year ended 31 March 2021 0ƒ‰• ȁ ͳͲͶ processed through “Special Bills” in the CFMS, which is not an authorised type of a transacted through the...

Series Data on State Government Finances 142 2.1 Summarised Position of Apportionment of Balances between Andhra Pradesh and Telangana as on 31 March 2021 145 3.1 Cases of un-utilised Supplementary provision ( ` one crore or more in each case) 146 3.2 Cases where Supplementary provision ( ` one...

State Finances Audit Report for the year ended 31 March 2021  ƒ‰‡
trr  Appendix 7.2 Acronyms and Abbreviations Acronym Full Form A&E Accounts & Entitlement ABC Andhra Pradesh Brahmin Corporation AC Abstract Contingent AG Accountant General AGM Annual General Meeting AIC-AMTZ Atal...

matters arising from an examination of Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021. Information has been obtained from Government of Andhra Pradesh, wherever necessary. Chapter 4...

39 C hapter - 7 Air pollution due to thermal power plants Introduction Coal - based Thermal Power Plants (TPPs) are responsible for a disproportionately higher share of emissions than the industrial sector (60 per cent of PM, 45 per cent of SO 2 ,...

As of December 2020, GPCB had a balance of ₹ 48.72 crore s on account of forfeited BGs . Under the scheme, GPCB had approved (June 2021) financing of seven projects 1 worth ₹ 5.18 crore . Out of these, only one project was community - based (common boiler facility) and the remaining...

GPCB monitors (November 2021) AAQ at 62 stations in 1 4 cities only whereas in the remaining cities, industrial and mining areas, the AAQ is not being monitored. In Gujarat, there are 202 industrial estates administered by the Gujarat Industrial Development Corporation (GIDC) . In addition, there...

The CPCB also directed GPCB to install CAAQMS in all million - plus cities of the State i.e., A hmedabad, Surat, Vadodara , and Rajkot. Till March 2021, the GPCB had installed a total of six CAAQMS in Gujarat 1 . It was observed that the CAAQMS installed in CPA was not based on the Polluter Pays...

Thus, air pollution is dangerous to the health of living organisms and the ecosystem. The Lancet 4 published (January 2021) an article on “Health and economic impact of air pollution in the states of India: The Globa l Burden of Disease Study 2019’ , in which it was estimated that in...

category proposed by the CPCB Type of polluting activities falling under the category proposed by the GPCB Total CCA issued by the GPCB up to March 2021 under all the applicable Acts and Rules 2 . 60 and above Red 60 85 18,526 41 to 59 Orange 83 103 15,230 21 to 40 Green 63 79 8,194 Up to 20...

As of December 2021, 422 units under these 17 categories were in operation, out of which 67 had not installed OCEM S . GPCB issued notice of direction/ show - cause notice to only 11 units and in case of remaining units, no action was taken by the GPCB. Of all the units having OCEM S , 94...

Thereafter, common boilers were installed in Vapi , Ankleshwar, Sarigam, Nandesari and Panoli during 2017 - 2021 .  On the directions (March 2019) of National Green Tribunal, GPCB promoted the use of eco - friendly natural gas instead of coal and lignite, especially in ceramic industries in...

30.75 458.81 15.52 359.09 196.23 204.41 759.73 656.83 2020-21 - 74.55 33.55 10.12 118.22 103.20 52.93 172 .14 328.27 - 455.61 - 21.31 476.92 431.30 2021-22 - 100.66 - 6.26 106.92 100.66 35.24 20.94 1 56.84 - 110.44 - - 110.44 246.26 Total 3,156.34 2,402.18 261.02 267.49 2,930.69 2,402.18 91.93...

Audit Report for the year ended 31 March 2020 on PSUs 42 While finalising the Report, formal replies of the Company (12 January 2021) and the views expressed by the Company’s representatives in the Exit Conference (5 January 2022) have been appropriately considered. 2.6 AUDIT SCOPE AND...

released an amoun t of ₹ 0.60 crore to the contractor, although the materials against the same was not rec eived by the Company (as of September 2021). (ii) The decision of the Company to declare the pro ject as completed in June 2016 was not correct, which has also been accepted (Septembe r...

Further, out of total 19,36,555 households sanction ed under SAUBHAGYA, the Company could electrify 13,99,688 households (72 per cent) till 31 March 2021. The Overview ix shortfall of 5,36,867 households in Scheme coverage was mainly due to spending higher amount ( ₹ 1,811.17 crore) on creation...

On this being pointed out in Audit (December 2020 t o March 2021), the Department stated (November 2021) that in pre-automation perio d taxpayer had to submit application online as well as manually along with a ll necessary documents. Analysing the case wise audit observations, the department...

within the Department. The audit was carried out between November 2020 to March 2021 covering the period 2015-2020. Records of the PCCF (CAMPA), PCCF (Bio-diversity), PCCF (W ildlife) and nine implementing units 111 were examined. AUDIT FINDINGS: 5.3.2 Afforestation and Social Forestry The...

Sector) for the year ended 31 March 2020, Government of Assam, were forwarded to the Secretaries of the Departments con cerned between September 2021 and December 2021. The replies furnished by the Dep artment/ Directorates have been appropriately incorporated in the respective paragr aphs....

The matter was reported to the Government/Department in Decembe r 2021; reply is awaited (March 2022). 3.4 Non-realisation of Ad-valorem Duty and Value Added Tax (VAT) Superintendents of Excise, Silchar and Nagaon failed to reali se ₹ 8.41 crore being Ad-valorem levy and VAT involved in the...

While audit has received replies from four DTOs, ho wever the replies from the Government/Department (reported in December 2021) i s awaited (March 2022). 101 Paragraph 4.2.9, 4.6, 4.4 and 4.4.4 of the Audit Reports (Revenue Sector) for the year ended 31 March 2016, 31 March 2017, 31 March 2018...

was reported to the Revenue and Disaster Management Department, Government of Assam and the Inspector General of Registration, Assam in September 2021; their replies have not been received (March 2022). (K. S. GOPINATH NARAYAN) Guwahati Principal Accountant General (Audit), Assam The Coun...

Council 15 Non-Lapsable Central Pool of Resources Chapter 3-Budgetary Management Page | 74 State Finances Audit Report for the year ended 31 M arch 2021 – Government of Assam Chart 3.1: Summary of Budgetary process of Assam CSS: Centrally Sponsored Scheme; CS: Central Schemes The Finance Bill,...

Chapter 4-Quality of Accounts & Financial Reporting Practices Page | 112 State Finances Audit Report for the year ended 31 M arch 2021 – Government of Assam 4.2 Funds transferred directly to State implementin g agencies GoI has been transferring sizeable quantum of funds directly to the...

No. 5 and 6; iii) Statistical Handbook, 2020 for Sl No. 7; iv) SRS Bulletin (October 2021) for Sl. No.8; v) Economic Survey (2020-21) for Sl. No.9 Appendices Page | 134 State Finances Audit Report for the year ended 31 M arch 2021 – Government of Assam Appendix 1.2: Time Series Data on State...

with a Compound Annual Growth Rate (CAGR) of Chapter 1-Overview of state Finances Page | 2 State Finances Audit Report for the year ended 31 M arch 2021 – Government of Assam 8.16 per cent against the national CAGR of 6.43 per cent. However, during the five-year period, the GSDP growth rate...

Executive Summary Executive Summary 1 The Report Based on the audited accounts of the Government of Assam for the year ending 31 March 2021, this Report provides an analytical r eview of the finances of the State Government. The Report is structured in four Chapte rs. Chapter 1 -...

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2021 GOVERNMENT OF ASSAM (Report No. 1 of...

Contingent Bills 4.4 114 Personal Deposit Accounts 4.5 115 Table of Contents Page | ii State Finances Audit Report for the year ended 31 March 2021 – Government of Assam Table of Contents Particulars Paragraph No. Page No. Indiscriminate use of Minor Head 800 4.6 115 Central Road Fund...

Plan Schemes VI Direct Transfer of Central Scheme funds to Implementing Agencies in the State State Finances Audit Report for the year ended 31 March 2021 124 VII Acceptance and Reconciliation of Balances in respect of closing balances shown in Statement No. 18 and 21 VIII Financial Results of...

The Budgetary process of the State Government is depicted below: State Finances Audit Report for the year ended 31 March 2021 66 3.3 Annual Budget 2020-21 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with...

received from two DDOs (Out of 1,572 DDOs) revealed that ₹242.29 crore was lying in the Savings/ Current Bank Account of DDOs as on 31 March 2021. The PAG (Accounts) has requested the Government to close all the Savings/ Current Bank accounts of DDOs and to follow the prescribed procedure...

5.3 Working and Non-working SPSEs As on 31 March 2021, there were seven SPSEs (all Government Companies including six 19 working and one 20 non-working) under the audit jurisdiction of the CAG in Arunachal Pradesh as detailed in Table 5.1. Chapter V: Functioning of State Public Sector Enterprises...

EXECUTIVE SUMMARY EXECUTIVE SUMMARY vii 1 The Report Based on the audited accounts of the Government of Arunachal Pradesh for the year ending March 2021, this report provides an analytical review of the finances of the State Government. The report is structured in five Chapters. Chapter I...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in lR;eso t;rs of the State Finances Audit Report for the year ended 31 March 2021 Government of Arunachal Pradesh (Report No. 1 of 2022) Comptroller and Auditor General of India Dedicated to Truth in Public...

Jammu and Kashmir 2 Male: 7,13,912 and Female: 6,69,815 CHAPTER I Overview of State Finances State Finances Audit Report for the year ended 31 March 2021 2 As can be seen from the details tabulated above, during the five-year period 2016-21, the growth rate of GSDP of the State showed fluctuating...

2.1054 Management of Cash Balances 2.1159 Conclusion 2.1261 Recommendations 2.1362 State Finances Audit Report for the year ended 31 March 2021 ii Particulars ParagraphPage CHAPTER III Financial Management and Budgetary Control Introduction 3.165 Budget Preparation Process 3.265 Annual...

3. Chapter II of this Report deals with the State’s Budget and Expenditure as per accounts of the State Government for the year ended 31 March 2021. Some information has also been obtained from Government of Arunachal Pradesh for inclusion in this Report. 4. Chapter III of this Report contains...

Chapter4 Internal Control Mechanism Chapter-4 Internal Control Mechanism 4.1 Internal

The updated report was sent to the stakeholder departments in December 2020 and their replies were received during January-February 2021. A meeting with Principal Secretary Home, Police authorities and Secretary, Women and Child Development Department was also conducted on 4th February 2021....

Later, improving situation with respect to pandemic and the easing of related restrictions enabled audit examination (August-October 2021) of remaining six administrative districts (Udaipur, Pratapgarh, Pali, Baran, Bharatpur and Kota) and seven police districts viz. Udaipur, Pratapgarh, Pali,...

Home Department. GoR in its reply (February 2021) to the draft report (December 2020) stated that the process of registration of criminal complaints in the State has been facilitated, and hence the increase in these figures was a completely normal and natural process. It was further added...

to the Legislative Assembly by the Finance Minister Authorisation after passing of budget 69 State Finances Audit Report for the year ended 31 March 2021 Budgetary Management The Budget process commences with the issue of the Budget Circular, normally in August each year, which guides the...

Budget Head 0040-800 (Taxes on Sales, Trade etc.-Other Receipts) 103 State Finances Audit Report for the year ended 31 March 2021 Quality of Accounts and Financial Reporting Practices It can be observed that an amount of = 4,562.43 crore was pending transfer from CFS to the Fund as on 31...

3 1 March 2 021 App endix A pp endix-1.2 (Refer paragraph 1.4.2; page 9) S umm arised financial position of Government of Rajasthan as on 31 March 2021 ( in crore) Liabilities rE) PCE 3 1.03.2020 31.03.2021 I nternal D ebt - 2 ,42,077 .41 2,84,788 .78 Market L oans bearing i nterest 1,68,858.92...

& Census 2011 $ Ministry of Statistics and Program Implementation, Gol && SRS Bulletin, October 2021 &&& SRS Abridged Life Table 2014-18 (September 2020) It is evident from the above table that the percentage of population below the poverty line was 14.71 per cent which was less than the All...

matters arising from examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021. Information has been obtained from Government of Rajasthan, wherever necessary. 4. Chapter IV on ‘Quality of Accounts & Financial Reporting...