Audit Reports

These accounts are audited independently by the Principal Accountant General (Audit), and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the following:  Budget of the State: for assessing the........................

Chapter-IV Quality of Accounts and Financial Reporting Practices 97 Chapter-IV Quality of Accounts and Financial Reporting Practices A sound internal financial reporting........................

Recommendations of the Thirteenth Finance Commission have also been referenced, wherever required. Based on the audited accounts of the Government of Punjab for the year ended 31 March 2020 and additional data collated from several sources such as the Economic Survey brought out by the........................

Of Salary and Wages 10.78 9.99 10.35 6.39 9.51 2.85 i. Of Pension 14.14 8.36 14.27 8.61 9.74 2.03 Source: Finance Accounts Appendices 117 Appendix 1.2 (Referred to in paragraphs 1.4.2 page 8) Summarised financial position of the Government of Punjab as on 31 March 2020 ( ` `` ` in crore)........................

Chart 3.2: Flow chart of budget implementation Source: Appropriation Accounts 3.1.1 Summary of total provisions, actual disbursements and savings during financial year 2019-20 A summarised position of total budget provision, disbursement and saving/excess with its further bifurcation into........................

132-133 ftôk ;koDh iii nzfsektK ftôk nzfsek gzBk gzikp dh o{g o/yk 1.1 135-136 31 wkou 2020 Bz{ gzikp ;oeko dh ;zy/ge ftZsh ;fEsh 1.2 137-138 ;kb 2019-20 bJh gqkgshnK ns/ ndkfJrhnK dk ;ko 2.1 139-143 oki ;oeko d/ ftZsK T[Zs/ ;wK bVh vkNk 2.2 144-148 gh n?; :{÷, fiBQK ftZu oki ;oeko dk........................

While discussing the paragraph, the Public Accounts Committee (PAC) recommended (July 2018) that a foolproof mechanism be evolved which would facilitate the Drawing and Disbursing Officer s (DDO) to ensure adherence to PFRs, to prevent recurrence of such ir regularities in future. Test-check of........................

showed irregularities of ` 6.29 crore in 546 cases (15.02 per cent of receipt of ` 48.67 crore under Forestry and Wildlife for the yea r of 2017-18, audited in 2018-19). Besides regular audit, a Performance Audi t titled “Working of Forests and Wildlife Preservation Department” was also cond........................

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...

The State was required to submit utilisation certificate, annual physical and financial progress reports and annual audited statement of accounts. Funds were to be issued by the GoI and the GoP in the ratio 75:25 32 (i) Amritsar; (ii) Bathinda; (iii) Hoshiarpur; (iv ) Patiala; (v) SAS Nagar;........................

The results of audit involving ` 84.34 crore in 3,629 cases (3.95 per cent of receipt of ` 2,135.13 crore under stamp duty for the year 2017-1 8, audited in 2018-19) are as given in the following Table 4.1: Report No. 1 of the year 2021 – Social, General, Revenue and Economic Sectors........................

of the Government depar tments, the Principal Accountant General (Audit), Punjab issues the Inspe ction Reports (IR) to the head of offices audited, with copies to the next hi gher authority. The executive authorities are expected to promptly rect ify the defects and omissions pointed........................

fee and other irregularities of ` 205.14 crore in 185 cases (3.99 per cent of ` 5,135.68 crore of receipt under State Excise for th e year 2017-18 audited in 2018-19) as detailed in Table 3.1 below: Table 3.1: Results of audit ( ` in crore) Sl. No. Categories No. of cases Amount 1. Non/Short........................

dh tos\fA eo fojk ;h, gqzs{, oki gZXo s\b T[fuZs :\fiBkpzdh ns\b n;odkfJe T[gokf bnK dh xkN ekoD, oki ftZu gokbh ;kVB d\b wkwb\b ikoh oj\b feT[Ai\f 2019-20 d "okB gokbh ;kVB dhnK 49,678 xNBktK dh ;{uBk fwbh ;\eh. 2.1.7.3 ;""fJb j?bE ekov ;ehw ;""fJb j?bE ekov (n?; n?u ;h) ;ehw cotoh 2015 ftZu........................

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...

i Table of contents Description Reference to Paragraph Page Preface -- vii Overview -- ix-xv PART – I Social, General and Economic Sectors (Non-Public Sector Undertakings) Chapter-I: Introduction Budget profile 1.1 1 Application of resources of...

1.8 Audit planning During the year 2018-19, there were 451 auditable u nits, out of which 314 units (69.62 per cent ) were planned and audited (100 per cent). The units were selected on the basis of risk analysis. Besides, th e compliance audit mentioned above, performance audit titled........................

Further, centage charge at five per cent was not levied by other implementing agencies covered in audit. Non -maintenance of project -wise accounts and submission of incorrect utili sation certificate s 2.2.3.3. RKVY guidelines prescribed that project -wise accounts were to be maintained by the........................

5 Statement showing the details of paragraphs pending discussion by the Public Accounts Committee as of August 2021 (Reference: Paragraph 1.7.4) Sl. No. Department 2013 - 14 2014 - 15 2015 - 16 2016 - 17 2017 - 18 2018 - 19 Total 1. AYUSH - - - 1 - - 1 2. Health and Family Welfare - - - - - 2........................

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...

other two shall be persons having experience in public administration or local administration or having special knowledge in financial matters and accounts of the Government and local bodies. The Twelfth Central Finance Commission had remarked that since the SFCs are temporary bodies requi red........................

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 ...

Finance/Accounts Handling of all Municipal funds and accounts, Preparation of Budget and Annual Financial Statement , All receipts and payments, social security pension, recoveries, Advances, Loan, GST and Audit . Engineering and town planning All Municipal works and Town planning........................

Section 205 - Finance Commission Section 206 - Powers and functions of the Finance Commission Included Article 243Z Audit of accounts of Municipalities: This provides for maintenance of accounts by the Municipalities and the auditing of such accounts. Section 295 - Accounts and Audit........................