Audit Reports

The State PSUs registered a turnover of Rs. 3206.88 crore for 2008-09 as per their latest finalised accounts as of September 2009. This turnover was equal to 9.21 per cent of State Gross Domestic Product (GDP) for 2008-09. Major activities of Jammu and Kashmir State PSUs are concentrated in......

The objectives of the Mission, to be achieved during the period 2005-12, are as follows. provision of accessible, affordable, accountable and reliable health-care facilities in the rural areas; involving community in planning and monitoring; reduction in child and maternal mortality......

B) 332.64 52.37 22.90 407.91 1170.53 Nil 3264.63 4435.16 10.87:1 12886 (10.89:1) 9 The Company (Serial number A-17) had not prepared Profit and Loss Account, as it had not commenced business activities 191 _Appendices Appendix-5.1 (Concld.) SI. Sector & Name of the Company Name of the Month and $......

Copies of draft paragraphs and reviews were sent to the Commissioner/Secretary of the Department concerned by the Principal Accountant General with a request to furnish replies within six weeks. However, in respect of 16 draft paragraphs and seven performance reviews included in the Report,......

8.28 crore._ J&K Public Works Account Code provides for the Public Works Divisions to recover cost of establishment and tools and plant at IV2 per cent and V2 per cent, respectively, as supervision charges on works costing Rs. five lakh and above, not financed out of the Consolidated Fund of......

78.15 crore for periods ranging between seven and 366 days despite recommendations of Public Accounts Committee to evolve a mechanism for timely disbursement of assistance. (Paragraph: 3.7.1) Utilisation certificates for Rs. 27.76 crore were awaited from various bodies. There were huge......

Census India, CAGR worked out on the basis of information furnished by the 16 General Category States, Financial data is based on figures in Finance Accounts of Government of Bihar) 1 It is a measure of inequality of income distribution where zero refers to perfect equality and one refers to......

AND BUDGETARY CONTROL CHAPTER FINANCIAL MANAGEMENT AND II BUDGETARY CONTROL 2.1 Introduction 2.1.1 This chapter is based on audit of Appropriation Accounts and it gives the grant-by-grant description of appropriations and the manner in which the allocated resources were managed by the service......

OF THE STATE GOVERNMENT Profile of Bihar 1 1 Introduction 1.1 2 Resources of the State 1.2 6 Revenue Receipts 1.3 9 Capital Receipts 1.4 14 Public Account Receipts (Net) 1.5 15 Application of resources 1.6 15 Quality of Expenditure 1.7 20 Financial Analysis of Government Expenditure and......

The Report Based on the audited accounts of the Government of Bihar for the year ended March 2014, this Report provides an analytical review of the Annual Accounts of the Government. The Report is structured in three Chapters. Chapter-I is based on the audit of the Finance Accounts and makes an......

commissioned as planned due to delay in land acquisition, delay in completion of Energy accounting and audit associated lines and non synchronisation Energy accounting and audit is of construction activities. Failure to necessary to assess and reduce the address RoW compensation led to delay......

After taking into account the wheeling losses. 4 The original rate fixed under PPA was 3.37 per unit which was re-fixed by Gujarat Electricity Regularity Commission at 3.56per unit which would be applicable till December 2021). 5 Mines project at (i) Panandhro, (ii) Rajpardi (iii)......

by Swan Energy Limited._ Annexure 2 Summarised financial results of Government Companies and Statutory Corporations for the latest year for which accounts were finalised upto 30 September 2012. (Referred to in paragraph 1.15) (Figures in columns 5(u) to 11 are ?in C'rore) SI. Sector & Name of......

in the offices of SRs Gurgaon and Kurukshetra, we noticed that 41 sale deeds were registered on the basis of transaction value without taking into account the cost of land. These sale deeds were required to be assessed for 9.21 crore on which SD of 95.66 lakh was leviable. Due to lack of......

BKOs who do not pay royalty are required to be cancelled by the department by giving one month’s notice and any sum due from the permit holders on account of royalty and interest thereon is recoverable as arrears of land revenue. The Assistant Mining Engineers (AMEs)/Mining Officers (MOs) are......

11 - Detailed accounts of revenue by minor heads in the Finance Accounts of the Government of Haryana for the year 2013-14. Figures under the head 0021 - Taxes on income other than corporation tax - share of net proceeds assigned to States booked in the Finance Accounts under A - Tax revenue......

The structure of Government Accounts and the layout of the Finance Accounts are shown in Appendix 1.1 Part B and Part C. The methodology adopted for the assessment of the fiscal position of the State is given in Appendix 1.2. 1.2 Summary of Current Year’s Fiscal Transactions Table 1.1 presents......

Financial Management and Chapter Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure of the Government for each financial year, compared with the amounts of the grants voted and appropriations......

The Report Based on the audited accounts of the Government of Gujarat for the year ending March 2012, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter 1 is based on the Finance Accounts and makes an......

1 (State Finances) for the year ended 31 March 2012 3.2 Non-submission/delay in submission of accounts by Autonomous Bodies/Authorities In order to identify the institutions which attract audit under Sections 14 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of......

23 1.13 Conclusion and Recommendations 27 Chapter 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 29 2.2 Summary of Appropriation Accounts 29 2.3 Financial Accountability and Budget Management 30 2.4 Review of Budget Control Mechanism 40 2.5 Advances from Contingency Fund 43......

Funds amounting to 8.87 crore were parked outside the Government Account. (Paragraphs 2.1.7 and 2.1.7.1) Undue favour was extended to the service provider of maintenance of information and communication technology laboratories by making extra payment of 1.06 crore in violation of contract......

of Amount Paragraphs 1 Loss due to the theft, misappropriation and 8 0.04 embezzlement 2 Recoverable amount from contractors/ 49 32.76 agencies on account of excess payments, excess issue of material, cost of work done at the risk and cost and non-recovery of sales tax, income tax and......

of Amount Paragraphs 1 Loss due to the theft, misappropriation and 8 0.04 embezzlement 2 Recoverable amount from contractors/ 49 32.76 agencies on account of excess payments, excess issue of material, cost of work done at the risk and cost and non-recovery of sales tax, income tax and......

Funds amounting to X 8.87 crore were parked outside the Government Account. (Paragraphs 2.1.7 and 2.1.7.1) Undue favour was extended to the service provider of maintenance of information and communication technology laboratories by making extra payment of? 1.06 crore in violation of contract......

Uttar Haryana Bijli Vitran Nigam Limited 3.4 Accumulation of arrears on account of electricity charges The outstanding dues increased from ^ 1,406.32 crore in April 2008 to ^ 2,532.36 crore in March 2013. Advance Consumption Deposit amounting to ^ 721.56 crore was not raised against......

The accounts of the State Government companies, as defined above, are audited by Statutory Auditors, who are appointed by Comptroller and Auditor General of India (CAG) as per the provisions of Section 619 (2) of the Companies Act, 1956. These accounts are also subject to......

Audit mandate 1.2 1 Investment in the State PSUs 1.3 1-3 Budgetary outgo, grants/subsidies, guarantees 1.4 3-4 and loans Reconciliation with Finance Accounts 1.5 4 Performance of the PSUs 1.6 4-5 Arrears in finalisation of accounts 1.7 5-7 Winding up of non-working PSUs 1.8 7 Accounts comments......

The equity has increased from ^5,962.15 crore in 2008-09 to ^8,546.45 crore in 2012-13. Power sector accounted for over 91.38 per cent of the total investment in 2012-13. The State Government contributed ^ 10,519.62 crore towards equity, loans and grants/ subsidies in 13 PSUs dunng 2012-13.......

881.50 4.14 26346.27 2723L91 3.19:1 35577 (1168.63) (1168.63) (2.61:1) Note: Except in respect of companies/corporations which finalised their accounts for 2012-13 figures are provisional and are as given by the companies/ corporations. Figures in brackets in column 5(a) to 5(d) indicate......

of Salary and Wages 14.73 15.13 13.71 i. of Pension 18.34 19.04 18.52 Source: Financial data is based on figures in Finance Accounts, BPL (Planning Commission and SSO data, 61s1 Round), Gini Coefficient (Planning Commission GOI dated 18 October 2013 - round 2009-10 MRP), Life Expectancy at......

Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year, compared with the amounts of voted grants......

Chapter -I FINANCES OF THE STATE GOVERNMENT Profile of State 1.1 1 Resources of the State 1.2 5 Revenue Receipts 1.3 8 Capital Receipts 1.4 13 Public Accounts Receipts 1.5 14 Application of Resources 1.6 15 Quality of Expenditure 1.7 21 Financial Analysis of Government Expenditure and Investments......

sources (market loans, borrowings from financial institutions/commercial banks) and loans and advances from GOI as well as accruals from the Public Account. State implementing State implementing agencies include any agencies organizations/institutions including non-governmental organizations......

Based on the audited accounts of the Government of Haryana for the year ended 31 March 2014 and additional data collated from several sources such as the Economic Survey brought out by the State government and Census, this report provides an analytical review of the Annual Accounts of the State......

The structure of Government Accounts and the layout of the Finance Accounts are shown in Appendix 1.1 Part B and Part C. The methodology adopted for the assessment of the fiscal position of the State is given in Appendix 1.2. 1 Andhra Pradesh, Bihar, Chhatisgarh, Gujarat, Haryana, Jharkhand,......

CHAPTER FINANCIAL MANAGEMENT AND 2 BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure of the Government for each financial year, compared with the amounts of the grants voted and appropriations......

Rule 150 further provides that the sanctioning authority should furnish a certificate of utilization of the grant to the Audit Officer and /or the Accounts Officer, as the case may be, within one year from the date of issue of the letter sanctioning the grant. However, of the 4,526 UCs......

The State Government has done well in establishing an institutional mechanism on fiscal transparency and accountability as evident from the year- on-year presentation of outcome budgets. These outcome indicators do not, however, give the big picture of the status of financial management......

Thus, inaction on the part of the State Government and the Company rendered the State Tourism Policy merely a formality. Finance and Accounts wing Lack of proper control over bank balances vis-d-vis cash balances through timely preparation of Bank Reconciliation Statement resulted in a loss of......

Financial Performance The Corporation had finalised its accounts up to the year 2004-05. However, as per provisional accounts, against the paid-up capital of f 101.27 crore, accumulated loss of the Corporation as on 31 March 2014 was f1395.57 crore. The State Government (SG) was liable to pay......

in Paragraphs 1.14,1.28,1.29 and 1.33) Summarised financial results of Government companies and Statutory corporations for the latest year for which accounts were finalised (Figures in column 5 (a) to (6) and (7) to (10) are ^ in crore) SI. Sector & Name of the Period of Year in Net Profit (+)/......

In Bihar, the State working PSUs registered a turnover of 7924.89 crore for 2013-14 as per their latest finalised accounts as of September 2014. The major activities of State PSUs are concentrated in Power Sector. The State PSUs earned profit of t 11.86 crore in the aggregate as per their......

1.4-1.6 1-2 Investment in State PSUs 1.7-1.9 2-3 Budgetary outgo, Grants/Subsidies, Guarantees and 1.10-1.11 3-5 Loans Reconciliation with Finance Accounts 1.12-1.13 5 Performance of PSUs 1.14-1.18 5-6 Arrears in finalisation of Accounts 1.19-1.24 6-8 Winding-up of non-working PSUs 1.25-1.27......

an overview of Government companies and Statutory corporations, two Performance Audit Reports, one long paragraph and 13 paragraphs dealing with the Accounts as well as results of Performance Audit and Transaction Audit 1. Overview of Government companies and Statutory corporations Audit of......