Audit Reports

CHAPTER-IV: QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES 83 Chapter IV: Quality of Accounts and Financial Reporting Practices This chapter comments on the quality of accounts rendered by various authorities of the State Government and...

CHAPTER-I: OVERVIEW 1 Chapter I: Overview This Chapter describes the basis and approach to the Report and the underlying data, providing an overview of structure of Governm ent accounts, budgetary processes, macro-fiscal analysis of key indices and...

CHAPTER-III: BUDGETARY MANAGMENT 63 Original Budget ` `` ` 8887.99 crore Total Budget: ` `` ` 9562.80 crore Expenditure: ` `` ` 7337.03 crore Savings: ` `` ` 2233.18 crore & ` `` ` Excess: ` `` ` 7.41 crore Supplementary Provision: ` `` ` 674.81...

Chapter IV Revenue Sector Chapter IV: Revenue Sector 61 4.1 Trend of revenue receipts 4.1.1 The Revenue Receipts of the State comprises,
Tax and non-tax revenues raised by the Government o f Sikkim,
State’s Share of Net Proceeds of divisible...

Chapter V I Follow up of Audit Observations Chapter VI: Follow up of Audit Observations 79 6.1 Follow up action on earlier Audit Reports Audit observations on financial irregularities and deficiencies in maintenance of initial accounts noticed...

Report of the CAG on Union Government Accounts FY 20 65 Chapter Observations on Appropriation Accounts 3 3.1 Overview of Appropriation Accounts The Appropriation Act enacted by the Parliament authorizes the Government to draw specified sums from the ...

Report of the CAG on Union Government Accounts FY 20 1 Chapter Overview of Union Finances 1 1.1 Introduction The annual accounts of the Union Government present ed to the Parliament consist of the Finance Accounts and the Appropriation Accounts ....

v Executive Summary Introduction The Fiscal Responsibility and Budget Management (FR BM) Act, 2003 was enacted with the objectives of ensuring inter-generational equity in fiscal management and long- term macro-economic stability. These objectives...

6 Status and extent of compliance with FRBM Act and Rules: Fiscal Indicators Chapter 2 The FRBM Act 2003 and FRBM Rules 2004, as amended f rom time to time, provide targets and bench marks for fiscal indicators as detailed i n Chapter 1 of this...

79 Glossary Annual Financial Statements (Budget) In terms of Article 112 of the Constitution the Pre sident shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the estimated receipts and...

63 Disclosure and Transparency in fiscal operations Chapter 5 The FRBM Act requires the Central Government to tak e appropriate steps to ensure greater transparency in its fiscal operations and make mand ated disclosures in the prescribed formats....

SECTION A Ministries / Departments Report No. 3 of 2021 19 Chapter-II Department of Telecommunications 2.1 Implementation of USOF project (Phase I) to pro vide mobile services in areas affected by Left Wing Extremism The project for providing mobile ...

Report No. 3 of 2021 52 Chapter-III Department of Posts 3.1 Irregular hiring of Casual Labourers without Contract/ Agreement Department of Posts directly hired/ engaged casual labourers on daily wages for various tasks like mail sorting, delivery of ...

Report No. 3 of 2021 65 Chapter-IV Ministry of Electronics and Information Technology 4.1 Unfruitful expenditure on project for providing broadband connectivity in North East Region and other Inaccessible Regions Deficient planning, delayed...