Audit Reports

CHAPTER IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES State Finances Audit Report for the year ended 31 March 2021 | 83 Chapter IV: Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with re...

CHAPTER III BUDGETARY MANAGEMENT State Finances Audit Report for the year ended 31 March 2021 | 59 Chapter III: Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for det ailing the roadmap for efficient use of...

APPENDICES State Finances Audit Report for the year ended 31 March 2021 | 117 Appendix 1.1 Part A: Glossary of important Budget related terms (Reference: Paragraphs-1.1; 1.4 and 3.1) 1. ‘Accounts’ or ‘actuals’ of a year. - are the amounts of ...

CHAPTER I OVERVIEW OF THE STATE FINANCES State Finances Audit Report for the year ended 31 March 2021 | 1 Chapter I: Overview of the State Finances 1.1 Profile of the State Nagaland is situated in the North-Eastern region of India, bordering three...

Executive Summary vii EXECUTIVE SUMMARY The Report This Report provides an analytical review of the fi nances of the State Government based on the audited accounts of the Government of Nagaland for the year ending 31 March 2021. The Report is...

CHAPTER V FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES State Finances Audit Report for the year ended 31 March 2021 | 105 Chapter V: Functioning of State Public Sector Enter prises SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SE CTOR...

i TABLE OF CONTENTS Particulars Paragraph Page Preface v Executive Summary vii CHAPTER I – Overview of the 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...

v PREFACE 1. The State Finances Audit Report has been prepared for submission to theGovernor of Nagaland under Article 151(2) of the Constitution of India for being laid before the Legislative Assembly of the State of Nagaland. 2. Chapter I of this...

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...