Audit Reports

Ordnance Factories Article 114 of the Constitution of India states that a hill will be introduced ‘to provide for the appropriation out of the Consolidated Fund of India of all moneys required to meet the grants so made by the House of People and the expenditure charged on the Consolidated...............

CFI: Consolidated Fund of India 219 Report of the CAG on Union Government Accounts 2011-12 Annex III-B (Refers to Paragraph 3.2) Net savings in Grants/Appropriations (in crore) Grants and Unspent provision Excess Net savings Appropriations Net Excess (+) affected Revenue Capital Revenue...............

The Finance Accounts depict the statements of receipts into and payments from the Consolidated Fund, Contingency Fund and Public Account, while the Appropriation Accounts depict the budget provision, expenditure and the resultant excess/savings under each grant/appropriation. Box 1.1: Union...............

708.27 crore, earned from the investment of the amounts lying in the National Investment Fund (NIF), during the period 2008-12, and credited into the Consolidated Fund of India, an amount of only 419.37 crore was transferred to the Public Account for meeting expenditure on pre-identified...............

Bill As soon as may be, after the grants under Article 113 have been made by Lok Sabha, a bill to provide for the appropriation out of the Consolidated Fund of India of all money required to meet (a) the grants so made by the Lok Sabha (b) the expenditure charged upon Consolidated Fund...............

Article 113 of the Constitution of India, the Government introduces an Appropriation Bill under Article 114 to provide for appropriations out of the Consolidated Fund of India (CFI). The Appropriation Act passed by the Parliament authorises the Government to appropriate specified sums from the...............

Such entities are at both the State and District level and their funds are outside the Consolidated Fund of the State. The other mode of transfer of grants of the Union Government is to the State Government and is referred to as ‘treasury mode’, which entails crediting of amount so...............

Such entities are at both the State and District level and their funds are outside the Consolidated Fund of the State. The other mode of transfer of grants of the Union Government is to the State Government and is referred to as ‘treasury mode’, which entails crediting of amount so...............

Welfare Fund 53 2.2.9 Short transfer of cess to earmarked Funds 54 2.2.10 Unutilised balance of a fund dissolved by Parliament, not credited to 55 Consolidated Fund of India 2.3 Integrity and Reconciliation Issues 56 2.3.1 Discrepancy in balances of Employees’ Pension Fund 56 2.3.2...............

budgetary provisions Under Article 114 of the Constitution of India, the Parliament authorises the Government to appropriate specified sums from the consolidated fund of India. In term of article 115 of the Constitution, additional grants are obtained through supplementary demands for grants,...............

of the Ministry's guidelines and the inclusion of empty containers was against the benchmark for operational efficiency as stated in the consolidated business plan for major ports made by the Port of Rotterdam. 33 Report No. 3 of2009-10 Recommendations 0 With the increasing trend of...............

Planning and Gram Panchayats (GPs) are to prepare annual plans/shelf of works, which Execution of Works should be consolidated by the Mandal Parishad, and thereafter by the Zilla Parishad. Each district should also prepare a 5-year District Perspective Plan. At least 50 per cent of the works (by...............

containing audit findings is issued to the head of the unit with a request to furnish replies within one 1 Audit of (i) all transactions from the Consolidated Fund of the State, (ii) all transactions relating to the Contingency Fund and Pub he Account and (iii) all trading, manufacturing,...............

Similarly, the CCO had neither consolidated the expenditure figures of the DDOs nor reconciled the departmental expenditure with the figures booked by the Office of the PAG (A&E) during the period 2007-12. There were discrepancies between die expenditure figures reported by die DGFS and...............

in the State for implementation of these components during the period 2009-12 (released directly to principals: ?22.24 crore; through State Consolidated Fund: C39.45 crore ). As against this, only ^11.44 crore (18 per cent) was utilised by the concerned polytechnics, and the remaining...............

Authorities (DDMAs) (Paragraphs 7.3.1.1 and 7.3.1.3) Regarding district level disaster planning, in SPS Nellore and East Godavari districts, consolidated and comprehensive district disaster management plans were prepared every year and in timely fashion. In Kumool and Khammam districts,...............

The total liabilities of the State as defined under the FRBM Act of the State means the "liabilities under the Consolidated Fund of the State and the Public Account of the State and shall also include borrowings by the public sector undertakings and the special purpose vehicles and other...............

Table 2.7 contains the summary of total excess in 10 grants and two appropriations amounting to 109.74 crore over authorisation from the Consolidated Fund of the State during 2009-10 which requires regularisation under Article 205 of the Constitution. Table 2.7: Excess over provision...............

to Personal Deposit Accounts The State Government is authorised to open Personal Deposit (PD) Accounts in order to deposit funds by transfer from the Consolidated Fund for discharging certain liabilities of the Government arising out of special enactments. The Administrators of such PD accounts...............