Audit Reports

Appendices 137 Appendix 1.1 (Referred to in paragraph 1.1; page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50,362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011 census) 551...

Chapter-V State Public Sector Enterprises 119 Chapter-V State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled Ot her Companies (GCOCs). Impact of...

Chapter-III Budgetary Management 77 Chapter-III Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and expenditure of the...

Chapter-IV Quality of Accounts and Financial Reporting Practices 101 Chapter-IV Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with relevant and reliable information significantly contributes to...

Executive Summary ix Executive Summary Background This Report on the finances of the Government of Punjab is brought out to assess the financial performance of the State during the y ear 2020-21 vis-à-vis the Budget Estimates and the targets as...

Chapter-III Quality of Higher Education 33 Chapter-III Quality of Higher Education This chapter discusses societal perspective of high er education outcomes in terms of teaching-learning processes and research c apabilities of Higher Education...

Chapter-IV Governance and Management 71 Chapter-IV Governance and Management 12 th FYP states that governance reforms were critical to achieve the outcomes of expansion, equity and excellence in higher educa tion, and to enable institutions to have...

Chapter-II Social, General and Economic Sectors (Public Sector Undertakings) 9 Chapter-II Social, General and Economic Sectors (Public Sector Undertakings) Important audit findings emerging from test-check of transactions of State Government...

Gkos d/ b/yk fBohye s/ wjK b/yk gohye dh ;wkfie, iBob ns/ nkofEe y/soK T[Zs/ gkbD b/yk gqhfynk fog'oN 31 wkou 2020 B{z ;wkgs j'J/ ;kb bJh gzikp ;oeko ;kb 2021 dh fog'oN Bza 4 i ftôk ;koDh t/ot/ jtkb/ ftZu g?oQk gzBk G{fwek v Mbe vii-xii nfXnkfJ -I...

Chapter-IV Empowerment of Urban Local Bodies and their functioning 11 Chapter-IV Empowerment of Urban Local Bodies and their functioning 4.1 Powers of the State Government over Urban Local Bodies Article 243W of the Constitution (Seventy-fourth...

Chapter-III Compliance with provisions of Seventy-fourth Constitutional Amendment Act 7 Chapter-III Compliance with provisions of Seventy-fourth Constitutional Amendment Act 3.1 Comparison of provisions under 74 th CAA with State legislations The...

Chapter-II Audit Framework 7 Chapter-II Audit Framework 2.1 Selection of Department The Government of Punjab (GoP) had transferred an a mount of ` 14,432.79 crore under 94 different schemes across 13 departments through DBT (cash transfer) during...

Executive Summary vii Executive Summary The Report contains significant results of the performance audit of Direct Benefit Transfer (Cash Transfer) in the Department of Social Security and Women and Child Development, and Department of Gove rnance...

Appendices 115 Appendix 1.1 (Referred to in paragraph 1.1, page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50,362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011 census) 551...

Gkos d/ b/yk fBohye ns/ wjK b/yk gohye dh oki d/ ftZsK T[Zs/ b/yk gqhfynk fog'oN 31 wkou 2020 B{z ;wkgs j'J/ ;kb bJh gzikp ;oeko ;kb 2021 dh fog'oN Bza 2 i ftôk ;koDh ftôk g?oQk gzBk G{fwek v ekoiekoh ;ko vii-x nfXnkfJ-IL Mbe oki dh o{g o/yk 1.1...

PART - I Social, General and Economic Sectors (Non-Public Sector Undertakings) Chapter - I Introduction 1 Chapter-I Introduction 1.1 Budget profile There are 40 departments and 42 autonomous bodies f unctioning in the State 1. The position of budget ...

89 Chapter - II Taxes/VAT on Sales and Trade 90 89 Chapter-II Taxes/VAT on Sales and Trade 2.1 Tax administration The Financial Commissioner Taxation and Principal S ecretary to the Government of Punjab is overall in-charge of the De partment of...

121 Chapter - VI Forestry and Wild Life 121 Chapter-VI Forestry and Wild Life 6.1 Tax administration The Principal Secretary to the Government of Punjab is the overall in-charge of the Forest Department. The overall control and supe rintendence of...

Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors (Non-PSUs) 122 Chapter - VII Other Tax and Non-Tax Receipts 149 Chapter-VII Other Tax and Non-Tax Receipts 7.1 Tax administration This paragraph related to receipts from ...

Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 8 Chapter - III Compliance Audit Part-I: Chapter II - Performance Audit 9 39 Chapter-III Compliance Audit CIVIL AVIATION DEPARTMENT 3.1 Non-realisation of...

Gkos d/ b/yk fBohye ns/ wjK b/yk gohye dh fog'oN ;wkfie, iBob, o?thfBT{ ns/ nkofEe y/so ( r?o-iBse y/so d/ ndko/ ) 31 wkou 2019 Bz{ ;wkgs j'J/ ;kb bJh gzikp ;oeko ;kb 2021 dh fog'oN Bza 1 i ftôk ;koDh t/otk jtkb/ ftZu g?oQk gzBk G{fwek -- vii Mbe...

Overview 1 Overview Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 2 ix Overview This Report comprises two parts containing two performance audits and 28 paragraphs. Part-I pertains to Social, General a nd...

99 Chapter - III State Excise 100 99 Chapter-III State Excise 3.1 Tax administration The Financial Commissioner Taxation and the Princip al Secretary to the Government of Punjab is overall in-charge of the Ex cise and Taxation Department. The...

COMPLIANCE AUDIT 9 CHAPTER II COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS HEALTH AND FAMILY WELFARE DEPARTMENT 2.1. Implementation of Food Safety and Standards Act, 2006 2.1.1. Introduction The Food Safety and Standards Authority of India (FSSAI) is...

APPENDICES 61 Appendices APPENDIC ES Appendix 1.1 Eleventh Schedule of the Constitution of India (Reference: Paragraph 1.6.2 ) 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation...

INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audit of Government Department s and Autonomous Bodies. Compliance Audit...

i CONTENTS Description Reference Paragraph Page PREFACE iii OVERVIEW vii CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the...

19 CHAPTER III EFFICACY IN DEVOLUTION OF FUNCTIONS In accordance with Article 243W of 74 th CAA, Section 30 (3) of Kerala Municipality Act envisages that the Government shall transfer all institutions, schemes, buildings, other properties, assets...

Appendices 59 Appendix 1.1 List of selected ULBs (Reference: Para graph 1.5 ) Corporations 1. Thiruvananthapuram Corporation 2. Kochi Corporation 3. Kozhikode Corporation Municipalities 1. Nedumangad 2. Kayamkulam 3. Haripad 4. Pandalam 5....

5 CHAPTER II EMPOWERMENT THROUGH INSTITUTIONAL MECHANISM 2.1 Enactment of State Legislation As t he Kerala Municipalities Act, 1960 and the Kerala Municipal Corporations Act, 1961 were not in conformity with the provisions of Part IXA of the...

49 CHAPTER V HUMAN RESOURCES 5.1 Regulation of Manpower in U rban Local Bodies Along with transfer of functions and funds, functionaries also need to be available with the Municipalities in sufficient numbers to facilitate the effective functioning...

vii EXECUTIVE SUMMARY The Constitution (Seventy -Fourth Amendment) Act, 1992 (74 th CAA) inserted Part IX A (The Municipalities) consisting of Articles 243P to 243ZG, thereby imparting constitutional status to Urban Local Bodies (ULBs). Article 243W ...