Audit Reports

CHAPTER – VI MINING & GEOLOGY DEP ARTMENT 6.1 Tax Administration The Mining and Geology Department (MGD) Meghalaya is entrusted with management and regulatory tasks for mining and mine ral development in the State, conservation of resources and...

CHAPTER – I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Meghalaya during the year 2019-20, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and...

CHAPTER – III STATE EXCISE DEPARTMENT 3.1 Tax Administration The State Excise Department is responsible for collection of revenue under Assam Excise Act, 1910 (as adapted by Meghalaya), the Ass am Excise Rules, 1945 (as adapted), the Assam...

CHAPTER – IV TRANSPORT DEPARTMENT 4.1 Tax Administration The collection of road tax is governed by the provisions of the Motor Vehicles Act, 1988 and Rules made thereunder and the Assam Motor Vehicle Taxation Act, 1936 (as adapted by Government of ...

Appendix I (Refer Paragraph 1.3.1) I Details of devolution of 29 Subjeds listed in the Constitution to PRis. s. Subjects Status of devolution to PRis No. Funds Functions Functionaries 1 Agriculture including agricultural extension Yes Yes Yes 2 Land ...

CHAPTER-IV Audit Findings on Urban Local Bodies CHAPTER-IV AUDIT FINDINGS ON URBAN LOCAL BODIES This chapter contains Compliance Audit of 'Functioning of Municipal Corporation, Udaipur' and four paragraphs relating to Urban Local Bodies. COMPLIANCE...

PART-A PANCHAYATI RAJ INSTITUTIONS CHAPTER-I An Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of Panchayati Raj Institutions CHAPTER-I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL...

PART-B URBAN LOCAL BODIES CHAPTER-III An Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of Urban Local Bodies CHAPTER-III An Overview of the functioning, accountability mechanism and financial reporting issues...

OVERVIEW This Report includes two parts: Part-A contains observation on Panchayati Raj Institutions (PRis). This part includes two chapters. Chapter-1 includes 'An overview of the Functioning, Accountability Mechanism and Financial Reporting Issues...

APPENDICES APPENDIX 2.1 Time Series Data on State Government Finances (Reference: Paragraphs 2.4.2.2) (₹ in crore) 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Part A – Receipts 1. Revenue Receipts 7043.13 8938.95 9273.48 9718.62 9413.52...

FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES C HAPTER -V CHAPTER 5: FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES 5.1 Introduction This Chapter presents the financial performance ...

QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES C HAPTER -IV CHAPTER IV: QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system with relevant and reliable information significantly contributes to...

E XECUTIVE S UMMARY The Report The State Finances Audit Report of the Government of Meghalaya for the year ended 31 March 2021 provides an analytical review of the finances of the State Government. This report is primarily based on an analytical ass ...

BUDGETARY MANAGEMENT C HAPTER -III Chapter III: Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap of use of public resources as per the development priorities of the Government. Budget...

OVERVIEW C HAPTER -I Chapter I: Overview 1.1 Profile of the State Meghalaya is situated in the North Eastern Region of India and is bound in the north and east by Assam and in the south and west by Bang ladesh. Table 1.1 presents the general data of ...

Paragraph(s) Page(s) Preface v Executive Summary vii CHAPTER I Overview Profile of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 2 Report Structure 1.3 3 Overview of Government Account Structure and Budgetary Processes 1.4 3...

CHAPTER-II TAXES ON SALES, TRADE, SUPPLIES, etc. I CHAPTER-II: TAXES ON SALES, TRADE, SUPPLIES etc. I I 2.1 Tax administration The receipts from the Goods and Services Tax!V alue Added Tax/Central Sales Tax/Entry Tax payable under the respective...

CHAPTER- VII COMPLIANCE AUDIT OF EXPENDITURE SECTOR CHAPTER-VII: COMPLIANCE AUDIT OF EXPENDITURE SECTOR Audit of transactions of the Government Departments, their field formations as well as audit of the Autonomous Bodies brought out lapses in...

CHAPTER-IV STAMP DUTY AND REGISTRATION FEE Year 2016-17 2017-18 2018-19 2019-20 2020-21 I CHAPTER-IV: STAMPDUTY AND REGISTRATION FEE I I 4.1 Tax administration Receipts from stamp duty (SD) and registration fee (RF) in the state are regulated under...

Part-A REVENUE SECTOR CHAPTER-I GENERAL CHAPTER-I: GENERAL 11.1 Trend of revenue receipts Sl. No. 1 2 3 4 1.1.1 The tax and non-tax revenue raised by the Government of Rajasthan during the year 2020-21, the State's share of net proceeds of divisible ...

CHAPTER-V STATE EXCISE CHAPTER-V: STATE EXCISE I 5.1 Tax administration The Secretary, Finance (Revenue) is the administrative head of the State Excise Department (Department) at Government level. The Department is headed by the Excise Commissioner...

CHAPTER-III LAND REVENUE Year 1 2016-17 2017-18 2018-19 2019-20 2020-21 CHAPTER-ill: LAND REVENUE I 3.1 Tax Administration Assessment and collection of land revenue are governed under the Rajasthan Land Revenue Act, 1956 and rules framed thereunder. ...

OVERVIEW About this Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from Compliance Audit of selected Departments of Government of Rajasthan (GoR). Compliance Audit refers to whether the rules and...

CHAPTER-VI GENERAL CHAPTER-VI: GENERAL I 6.1 Profile of the Audited Entity There are 66 Departments, 234 Autonomous Bodies (ABs) and 14 Public Sector Undertakings (PSU s) under General and Social Sector of the Government of Rajasthan, headed by...

Table of Contents Reference to Parae;raph Pae;e Preface - vii Overview - ix PART -A : Revenue Sector Chapter I : General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 5 Arrears in assessments 1.3 6 Evasion of tax detected by the ...

PREFACE This Report for the year ended 31 March 2021 has been prepared for submission to the Governor of the State of Rajasthan under Article 151 of the Constitution of India. This report contains seven Chapters in two parts. Part A relates to audit ...

Pages 15-33 Chapter - 3 Quality of Higher Education Chapter 3 - Quality of Higher Education Page 15 Chapter 3 Quality of Higher Education The expectations of society from higher education can be largely met if the system of higher education is of...

19 Chapter -III Implementation of projects under the schemes Status update 3.1. The extent of achievements in terms of quantities against their sanction under the schemes (DDUGJY/SAUBHAGYA, RGGVY and DDG) is indicated in the table below. Table No....

5 Chapter II Planning and Financial Management Planning Field survey 2.1. As per the scheme guidelines, ESCOMs were required to identify need for feeder separation and critical gaps in sub -transmission and distribution network considering all...

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1 Chapter I Introduction Deendayal Upadhyaya Gram Jyoti Yojana 1.1. Ministry of Power (MoP), Government of India (GoI) launched (December 2014) Deendayal Upadhyaya Gram Jyoti Yojana (DDUGJY) subsuming the targets laid down under the erstwhile Rajiv...

45 Chapter -IV Survey findings and Monitoring issues Survey findings 4.1. In order to elicit views of the Beneficiaries and Gram Panchayats on implementation of the schemes (DDUGJY/SAUBHAGYA and RGGVY) and the extent of reach of benefits that were...

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17 Chapter III Affordable Housing in Partnership 3.1 Introduction Under AHP vertical, State Governments were to undertake affordable housing projects either through its agencies or in partnership with private sector. GoI provided ` 1.50 lakh per EWS ...

5 Chapter II Selection of Beneficiaries and Planning 2.1 Selection of beneficiaries Selection of beneficiaries under the scheme was carried out through Urban Ashraya Committee s3 headed by local MLA of the constituency . Audit observed that...

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19 еĖỳŁў-III Ęỳґ—ĕỳΠĄ’ ўΡń Ą’‡Ć’ э—у—Ẁ ẀẃΎ 3.1 јΠшў ಎdೆ? ? ಘಟಕದ?ಯ?ಲ್ \ಾಜಯ್ ಸBಾ೵ರಗಳು ತಮಮ್ ಏIೆ?ಸ್ಗಳ ಮೂಲಕ ಅಥ`ಾ Cಾಸ?...

25 Chapter IV Beneficiary Led Individual House Construction 4.1 Introduction Under BLC vertical, Central assistance of ` 1.50 lakh was provided to EWS beneficiaries either to construct new houses or enhance their existing houses on their own. The...

29 ಅ�ಯಾಯ -IV ಫಲಯನುಭ� ನ ೇತೃತವದ ವ ೈಯ�ಿಕ ವಸ� ��ಯಾಣ 4.1 ಪ�ಚಯ �ಎಲ��...

31 Chapter V Monitoring and Evaluation 5.1 Introduction Monitoring of the implementation of the scheme was done through m anual monitoring, PMAY MIS, Third Party Quality Monitoring Agency ( TPQMA ), social audit, geo -tagging, SLTC/CLTCs etc. In...

Appendices 41 Appendix 1.1 (Reference: Paragraph 1.4 , Page 3 ) Details showing sample selected for Performance Audit Division District ULB AHP BLC Total Project s Kalaburagi Koppal Koppal 1 4 5 Ballari Ballari 1 4 5 Harappanahalli 1 2 3 Kamalapur 1 ...

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37 Chapter VI Conclusion and Recommendations 6.1 Conclusion The ULBs did not follow the procedure prescribed for conducting the survey for assessing the demand for housing. The improper survey carried the risk of exclusion of eligible beneficiaries...

vii Executive Summary Government of India (GoI) launched the scheme Pradhan Mantri Awas Yojana – Housing for All (Urban) [PMAY(U)] during June 2015 envisioning ‘Housing for All’ by 2022. The Government of Karnataka (GoK) notified Karnataka...

1 Chapter I Introduction The Pradhan Mantri Awas Yojana – Housing for All (Urban) [PMAY (U)] launched during June 2015 envisaged provision of houses for all urban poor over a period of seven years. The Government of Karnataka (GoK) notified (May...

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41 Performance Audit of ‘Direct Benefit Transfer’ Chapter IV Delivery of benefits to the intended beneficiaries and the grievance redressal mechanism Audit Objective 3: Whether beneficiaries actually received the benefits 4.1 Timely payment of...

35 Performance Audit of ‘Direct Benefit Transfer’ Chapter III Infrastructure, Organization and Management of DBT in the State Audit Objective 2: Whether the infrastructure, organization and management of DBT were adequate and effective DBT...

1 Performance Audit of ‘Direct Benefit Transfer ’ Chapter I Introduction Direct Benefit Transfer (DBT) is a major reform initiative of the Government of India to ensure better and timely delivery of benefits from Government to the people. This...

Annexures 55 Performance Audit of ‘Direct Benefit Transfer’ Annexure A (Refer paragraph 1.2.2 B) Statement showing details of selection of Districts, lower level units and beneficiaries (i) Districts: Keeping in view the spread of Covid -19, the ...

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91 Chapter - II This chapter deals with Compliance Audit Observations on Public Sector Undertakings (PSUs) . Important findings emerging from audit that highlight deficiencies in planning , investment and contract management in the PSUs are included ...

Appendices 109 Appendix - 1 (Referred to in Paragraph No.1.4) Grants i nd ica ting per sistent savi ngs (₹ in cro re) Sl. No. Number and name of the grant Amount of savings 2015 -16 201 6-17 2017 -18 2018 -19 2019 -20 Reven ue (Voted) 1 5-Home and ...

Appendices 109 Appendix - 1 (Referred to in Paragraph No.1.4) Grants i nd ica ting per sistent savi ngs (₹ in cro re) Sl. No. Number and name of the grant Amount of savings 2015 -16 201 6-17 2017 -18 2018 -19 2019 -20 Reven ue (Voted) 1 5-Home and ...

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1 Chapter -I Introduction 1.1. This Report of the Comp troll er and Auditor General of Ind ia (C &AG) relat es to matte rs arisi ng from comp lian ce audit of Go vernm ent Departm ents and Autonomous Bodies. Comp lian ce audit refers to examination...

Report of the Comptroll er and Auditor General of India Compliance Audit on Departments and Public Sector Undertakings for the year ended March 20 20 Govern ment of Karnataka R epo rt No. 3 of the year 2022 i Table of contents Particulars Paragraph...

79 Introduction General 1.1. The State Public Sector Undertakings (PSUs) in Karnataka consist of State Government Companies and Statutory Corporations. The State PSUs are established to carry out activities of commercial nature keeping in view the...

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