Audit Reports

of releasing funds directly to implementing agencies by Gol has been discontinued from 2014-15 onwards and all funds are being routed through the Consolidated Fund of the State Government. 1.7 Capital Receipts The details of Capital Receipts and their composition during 2009-14 are given...............

Personal Deposit (PD) Accounts are created for discharging the liabilities of the Government arising out of special enactment, by debit to the Consolidated Fund. As per Government orders,8 funds released during a particular financial year shall lapse by 31 March of next financial year...............

A bottom-up approach was prescribed for budget preparation in the APBM with the requirement of funds projected from the unit level and consolidated at the district and finally the department level. There was, however, no evidence of compliance with this requirement from the departments audited...............

As per Section 11(2) of the Act, DSA is required to prepare a Consolidated State Audit and Review Report and present it to the State Legislature. The DSA has six Regional Offices, 22 District Offices and Sub/Resident offices of districts to conduct audit of all the PRIs and ULBs annually................

This data is yet to be verified from the implementing agencies. The consolidated data base at apex level is not maintained by either the State Government or the Union Government in a single place. Direct transfer from the Union to the State Implementing Agencies runs the risk of poor 5...............

2003-09 requiring regularization Table 2.5 contains the summary of total excess in 15 grants amounting to Rs.70.61 crore over authorisation from the Consolidated Fund during 2008-09 and requires regularisation under Article 205 of the Constitution. Table 2.5: Excess over provisions requiring...............

Table 1.4 presents the consolidated picture of State finances during 2008-09 (actuals) and 2009-10 (budget estimates, revised estimates and actuals) and Chart 1.1 presents the budget estimates and actuals for some important fiscal parameters. Table 1.4: Variation in major items - actuals of...............

2009-10 requiring regularization Table 2.5 contains the summary of total excess in 13 grants amounting to 35.12 crore over authorisation from the Consolidated Fund during 2009-10 and requires regularisation under Article 205 of the Constitution. Table 2.5: Excess over provisions requiring...............

Though the returns were stated to have been submitted by WSNCC but the District authority never compiled and consolidated them and cross-checked the figures compiled from the monthly FPSs reports. The District F&CS are simply furnishing returns to the Directorate showing that the allotted...............

Table 1.3 presents the consolidated picture of State finances during 2009-10 (actuals) and 2010-11 (Budget Estimates, Revised Estimates and actuals) and Chart 1.1 presents the Budget Estimates and actuals for some important fiscal parameters for 2010-11. Table 1.3 : Variation in major items -...............

2.6 contains a summary of total excesses in 15 cases of Grants and 2 cases of Appropriations amounting to 157.64 crore over authorisation from the Consolidated Fund during 2010-11, and required regularisation under Article 205 of the Constitution. Table 2.6: Excess over provisions requiring...............