Audit Reports

Chapter 6 General Purpose Financial Report of State Public Sector Undertakings 6.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Government Controlled Other Companies and Statutory Corporations of...

Chapter 2 Finances of the State 2.1 Introduction This chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates re lative to the previous year, overall trends during the five-year...

Chapter 4 Quality of Accounts and Financial Reporting Practices 4.1 Introduction A sound internal financial reporting system an d compliance with rules and procedures contribute significantly to good governance. Th ese also ensure relevant, reliable ...

Chapter 5 Use of Special Bills by the State Government 5.1 Introduction The Finance Accounts of the Government of Andhra Pradesh present the financial position along with accounts of the receipts and disbursements of the Government for the year. It...

Chapter 1 Overview 1.1 Profile of the State Andhra Pradesh is the eighth largest State in the country in terms of geographical area (1,62,970 sq. kms). The State has a long coastline, spanning 974 kms. In terms of population, the State accounts for...

Chapter 3 Budgetary Management 3.1 Introduction Effective Budgeting ensures that decisions tak en at the policy level are implemented successfully at the administrative level without wastage or diversion of funds. This Chapter reviews the allocative ...

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‹ Reference to Paragraph Page Preface vii Executive Summary ix Chapter ± 1 Overview Profile of the State 1.1 1 Basis and approach to State Finances Audit report 1.2 6 Report Structure 1.3 6 Overview of Government Accounts structure ...

0ƒ‰• ȁ ͳͻͻ Appendix 7.1 Glossary of terms Terms Basis of calculation Average interest paid by Interest payment/>(Amount of previous year’s Total Outstanding Liabilities + Current year’s Total Outstanding Liabilities)/2] * 100 ...

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˜‹‹ Preface This Report has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the Constitution of India for being laid before the Legislature of the State. Chapter 1 of this Report contains the...

Chapter 6 General Purpose Financial Report of State Public Sector Undertakings 6.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Government Controlled Other Companies and Statutory Corporations of...

Chapter 2 Finances of the State Introduction This chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates re lative to the previous year, overall trends during the five-year period...

Chapter 4 Quality of Accounts and Financial Reporting Practices 4.1 Introduction A sound internal financial reporting system an d compliance with rules and procedures contribute significantly to good governance. Th ese also ensure relevant, reliable ...

Chapter 1 Overview Profile of the State Andhra Pradesh is the eighth largest State in the country in terms of geographical area (1,62,970 sq. kms). The State has a long coastline, spanning 974 kms. In terms of population, the State accounts for 4.10 ...

Chapter 3 Introduction Approval by the Legislature Implementation by the Governmennt Original Budget (Charged and Voted) 2,28,734.45 Supple-mentary Provision (Charged and Voted) ` 26,782.39crore Voted) ` Expenditure ` 3,04,273.98 crore Excess...

Chapter 5 Use of Special Bills by the State Government Introduction The Finance Accounts of the Government of Andhra Pradesh present the financial position along with accounts of the receipts the Government for the year. It is audited by the...

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‹ Reference to Paragraph Page Preface vii Executive Summary ix Chapter ± 1 Overview Profile of the State 1.1 1 Basis and approach to State Finances Audit report 1.2 6 Report Structure 1.3 6 Overview of Government Accounts structure ...

Appendices ƒ‰‡
s{{ Appendix 7.1 Glossary of terms Terms Basis of calculation Average interest paid by the State ,QWHUHVW SD\PHQW> $PRXQW RI SUHYLRXV \HDU¶V Total Outstanding Liabilities &XUUHQW\HDU¶V Total Outstanding...

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˜‹‹ Preface This Report has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the Constitution of India for being laid before the Legislature of the State. Chapter 1 of this Report contains the...

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 ,...

59 C hapter - 10 Other important issues 10.1 Utilization of funds received from forfeiture of bank guarantees GPCB imposes a penalty and collects Bank Guarantee (BG) under the “Polluter Pays” Principle towards compensation of environmental...

15 Chapter - 4 Ambient air quality in Gujarat 4.1 Framework to measure ambient air quality in the State Ambient Air refers to any unconfined portion of the atmosphere or outdoor air. The respiratory air consists of Oxygen ( 20.95 per cent ),...

53 C hapter - 9 Critically polluted areas in the S tate Introduction CPCB in collaboration with the I ndian Institute of Technology, Delhi had developed (2009 - 10) Comprehensive Environmental Pollution Index (CEPI) based on an algorithm of source,...

1 Chapter - 1 Introduction Government of India enacted (March 1981) the Air (Prevention and Control of Pollution) Act, 1981 (The Air Act) for prevention, control, and abatement of air pollution . The Air Act defines air pollution as “presence in...

11 Chapter - 3 Audit framework 3.1 Audit objectives The Performance Audit was conducted to assess whether ,  the system for enforcement of the provisions of the Air (Prevention and Control of Pollution) Act, 1981 was efficient and effective, ...

25 Chapter - 5 Air p ollution d ue to s ource e mission 5.1 Installation of online continuous emission monitoring s ystem In the era of rapid industrialization, there is a need to regulate pollution compliance by industries with minimal human...

7 Chapter - 2 Institutional framework for prevention of air pollution Legal framework for prevention of pollution Environment protection falls under the central list and as such under the purview of the Union Government . The Union Government can...

APPENDICES Appendix-1 Statement showing the investment made by State Gove rnment in PSUs whose accounts are in arrears as on 30 September 2020 (Reference: Paragraph 1.3.5 and 1.3.8) (Figures in columns 4 & 6 to 8 are ₹ in crore) Sl. No. Name of...

CHAPTER II Performance Audit relating to PSUs CHAPTER-II: PERFORMANCE AUDIT RELATING TO PSUs Section 4: Performance Audit relating to Power Sector PSUs Performance Audit on implementation of Deen Dayal U padhyay Gram Jyoti Yojana (DDUGJY)/SAUBHAGYA...

CHAPTER III Compliance Audit Paragraphs relating to PSUs CHAPTER-III: COMPLIANCE AUDIT PARAGRAPHS RELATING TO PSUs Section 5: Compliance Audit Paragraphs relating to Power Sector PSUs Important audit findings emerging from test check during the...

OVERVIEW OVERVIEW The Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2020 (Gove rnment of Assam) is brought out in three Chapters. CHAPTER-I on Public Sector Undertakings (PSUs)...

13 Chapter-II Finance (Taxation) Department 1 13 2.1 Tax administration The Finance (Taxation) Department is responsible for the administration of taxes on sales, trade, etc. in the State. The Commissioner of Taxes (CT), Assa m is the Head of the...

Chapter-V Environment and Forests Department 55 5.1 Administration The State of Assam comprising of 33 civil districts including three hill districts is endowed with rich forest resources. The State has a lso been identified as one of the 18...

i Chapter-I General ii 1 1.1 Trend of Revenue Receipts 1.1.1 The Tax and Non-Tax Revenue raised by Government o f Assam (GoA) during the year 2019-20, State’s share of net proceeds of divisible Union taxes and duties assigned to State,...

Chapter-III Excise Department 47 3.1 Administration The State Excise Department is responsible for collection of revenue under Assam Excise Act and enforcement of Excise laws on prohib ition of illicitly distilled liquor, Ganja , Bhang and Opium. In ...

47 Chapter-IV Transport Department 47 51 4.1 Administration The Commissioner of Transport, Assam is responsible to ensure road safety through the implementation of the Motor Vehicles Act and Ru les and also regulate the road transport sector of...

55 Chapter-VI Revenue and Disaster Management 55 81 6.1 Administration Management of levy and collection of stamp duty and registration fees is the responsibility of both the Government of India (GoI ) and the State Government. The Indian Stamp Act, ...

Chapter 3 Budgetary Management Chapter 3 Budgetary Management Effective financial management ensures that decisions taken at the policy level are implemented successfully at the administrative leve l without wastage or diversion of funds. This...

Chapter 4 Quality of Accounts & Financial Reporting Practices Chapter 4 Quality of Accounts & Financial Reporting Practices A sound internal financial reporting system with re levant and reliable information significantly contributes to efficient...

Appendices Appendix 1.1: State Profile (Reference: Paragraph 1.1) General Data Sl. No. Particulars Unit Assam 1. Area In sq. kms 78,438 2. Population In Crore 3.12 3. Density of Population ( All India Average:382 ) Per sq km 398 4. Literacy (All...

Chapter 1 Overview of State Finances Chapter 1 Overview of State Finances 1.1 Profile of the State Assam is the second largest State in the North Eastern region of India and is, in fact, the gateway to this region. The State is spread ove r a...

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 ...

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 2022)

Table of Contents Particulars Paragraph No. Page No. Preface -- iii Executive Summary -- v Chapter 1: Overview of State Finances Profile of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 4 Report Structure 1.3 5 Overview of...

APPENDICES 123 Appendices APPENDIX 1.1 Part – A Layout of Finance Accounts (Reference: Paragraph-1.5; Page-7) The Finance Accounts (Revised format introduced from 2015-16) have been divided into two Volumes – I and II. Volume I represents...

CHAPTER-III Financial Management and Budgetary Control 65 Chapter III: Financial Management and Budgetary Control 3.1 Introduction Effective financial management ensures that decisions taken at the policy level are implemented successfully at the...

CHAPTER-IV Quality of Accounts and Financial Reporting Practices 95 4.1 Introduction Sound internal financial reporting system and compliance with rules and procedures contribute significantly to good governance. These also ensure relevant, reliable ...

CHAPTER-V Functioning of State Public Sector Enterprises 111 SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC ENTERPRISES 5.1 Introduction This Chapter presents the financial performance of the ‘Government Companies’, ‘Statutory...

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...

© 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...

CHAPTER-I Overview of State Finances 1 1.1 Profile of the State Arunachal Pradesh is a North Eastern and Himalayan (NE&H) State 1. Area-wise it is the largest State in the North-Eastern region (NER) with a geographical area of about 83,743 square...

i TABLE OF CONTENTS Particulars ParagraphPage Preface v Executive Summary vii CHAPTER I Overview of State Finances Profile of the State 1.11 Basis and Approach to State Finances Audit Report 1.24 Report Structure 1.34 Overview of Government Account...

v PREFACE 1. The State Finances Audit Report has been prepared for submission to the Governor of Arunachal Pradesh under Article 151(2) of the Constitution of India for being laid before the Legislative Assembly of the State of Arunachal Pradesh. 2. ...

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

Chapter 2 Statistical trend of Crime against Women in Rajasthan Chapter-2 Statistical trend of Crime against Women in Rajasthan 2.1 Statistical trend of Crime against Women in Rajasthan Information related to crimes against women in Rajasthan are...

Chapter 1 Introduction 1.1 Introduction Chapter-1 Introduction The Indian Constitution in its Preamble, Fundamental Rights, Fundamental Duties and Directive Principles not only grants equality to women, but also empowers the State to adopt measures...

Executive summary Purpose of undertaking this audit The Indian Constitution in its Preamble, Fundamental Rights, Fundamental Duties and Directive Principles not only grants equality to women, but also empowers the State to adopt measures of positive ...

The chapter reviews the allocative priorities of State Government and comments on transparency of Budget formulation and effectiveness of its implementation. Effective financial management ensures that decisions taken at the policy level are...

A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government. Compliance with financial rules, procedures and directives as well as the...

App endix-1.1 (Refer paragraph 1.1; page 1 ) QUEM EE RE Mm mel el) Financial Data CAGR EViG Ann ual Growth wert a . | R evenue R eceipts CAGR 2011 -12 t o 2014-15 REVERE RIP other than NE ETT PSTN ET SEC] 1 3.49 1 7.01 CAGR 2015-16 t o 2018-19 RIE...

Rajasthan with a geographical area of 3.42 lakh square kilometers is the largest state in the country. It is situated in the north-western part of the country and is surrounded by the states of Punjab, Haryana and Uttar Pradesh in the north and...

bd ACO 1. This Report has been prepared for submission to the Governor of Rajasthan under Article 151 of the Constitution. 2. Chapter I of this Report contains the basis and approach to State Finances Audit Report, structure of the Report, structure ...

SOCIAL SECTOR C HAPTER -I CHAPTER I – SOCIAL SECTOR 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2020 deals with the findings on audit of the State Government’s auditab le entities under Social Sector. Table...

C HAPTER -III ECONOMIC SECTOR (PUBLIC SECTOR ENTERPRISES) CHAPTER III – ECONOMIC SECTOR (PUBLIC SECTOR ENTERPRISES) 3.1 Functioning of Public Sector Enterprises 3.1.1 Introduction As of 31 March 2020, State of Meghalaya had 18 SPSE s (16...

C HAPTER -IV FOLLOW UP OF AUDIT OBSERVATIONS CHAPTER IV – FOLLOW UP OF AUDIT OBSERVATIONS 4.1 Response of Departments to audit findings The Meghalaya Financial Rules, 1981 provide for prompt response by the Executive to the Inspection Reports...

O VERVIEW OVERVIEW This Audit Report has been prepared in four Chapters. Chapters I to III deal with Social Sector, Economic Sector and Economic Sector (State Public Sector Enterprises) respectively. Chapter IV deals with follow up of Au dit...

A PPENDICES Appendices 123 Appendix 1.2.1 Double payment to the beneficiaries in Mylliem Bloc k (Reference: Paragraph 1.2.3.5) Sl. No. Office Order No. & Date No. of beneficiaries Cheque No. & date Amount Released ( ₹) Name of the Bank 1...