Audit Reports

The structure and form of Government accounts have been explained in Appendix 1.2 Part A and the layout of the Finance Accounts is depicted in Appendix 1.2 Part B. The methodologies adopted for assessment of the fiscal position are given in Appendix 1.3. 1.1 Profile of State Haryana is an......

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 6 Revenue Receipts 1.3 9 Capital Receipts 1.4 15 Public Accounts Receipts 1.5 16 Application of Resources 1.6 17 Quality of Expenditure 1.7 24 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 2013 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......

Despite the release of grants- in aid of 5.36 crore, expenditure exceeded the income by 1.05 crore. HICA had not finalised their accounts since 2007-08, pilots were paid inadmissible allowances and post of senior executive pilot was sanctioned after 10 months of appointment. The Civil......

Some major findings are given below: Municipalities were not preparing annual accounts in the shape of balance sheet since their inception, as a result true and fair view of the state of affairs could not be ascertained. (Paragraph 2.2.7.1) Ten municipalities had not recovered......

been pointed 1.10 154 out but no action has been taken by the Administrative Department 1.6 Details of outstanding recommendations of Public 1.10 155 Accounts Committee on which the Government was yet to take final decision 1.7 Statement showing the details of rendering of 1.11 156 account to CAG......

Total 16 2,944.73 Say f 29.45 crore 154 Appendices Appendix 1.6 (Reference: Paragraph 1.10; Page 6) Details of outstanding recommendations of Public Accounts Committee on which the Government was yet to take final decision Sr. No. PAC Report Total number of outstanding recommendations 1. “9th 1......

5.2.5 Scope and methodology of audit The records relating to registration of motor vehicles, collection of fee on various accounts and issue of driving licenses in the office of the Transport Commissioner and seven out of 21 districts of Transport Department in the State for the years......

6.2.3 Non/delayed accountal of Revenue Recovery Certificates (RRCs) Test check of records of Running Register-II of the offices of District Revenue Officer (DRO) Gurgaon and Faridabad showed that DROs Gurgaon and Faridabad transferred 384 cases amounting to 90.11 crore to Tehsildar Gurgaon......

14 issuing instructions for obtaining periodical details of utilisation of declaration forms by prescribing returns to ensure the correct accounting of purchase transactions. prescribing a mechanism to cross-check a fixed percentage of declaration forms furnished by the selling......

at the instance of audit It was earlier noticed in audit that the Entertainment tax Department had not prescribed any format for maintaining accounts of service charge. There was no mechanism for periodic verification of accounts of service charge submitted by cinema owners. Accepting the......

83 Audit Report (Revenue Receipts) for the year ended 31 March 2011 4.9.5 Acknowledgement Indian Audit & Accounts Department acknowledges the co-operation of the Commissioner of Transport office in providing necessary information and records for audit. An entry conference was held on 24th......

September 2009 by the District Geologist, Bhavnagar, lease deeds were not executed and three was notional loss of 20.81 lakh to the Government on account of non-recovery of dead rent. (Paragraph 7.8) District Development Officers detected 84 cases of illegal mining and manufacturing of bricks......

and actual receipt in all years except 2007-08.The actual receipts have declined during the period 2010-11 due to variation in crude oil receipts on account of payment of royalty at discounted rates to Oil and Natural Gas Corporation as per instructions of the Ministry of Petroleum and Natural......

Rules (BFR), 2005, every authority delegated with financial powers of procuring goods in public interest shall have the responsibility and accountability to bring efficiency, economy and transparency in matters relating to public procurement and should satisfy himself that the price of......

Appendix APPENDIX-1.1 (Refer: Paragraph 1.7; Page-4) Statement showing Outstanding Inspection Reports/Paragraphs _(f in crore) General Sector Social Seel tor Economic Sector Year No. of No. of Amount No. of No. of Amount No. of No. of Amount IRs...

Statement showing details of Challans 3.8 195 3.11 Statement showing short deduction of royalty 3.9 196 3.12 Statement showing excess payments on account of incorrect method of computation of Net work value in 3.10 199 SBD agreement 3.13 Statement showing creation of additional liability 3.12......

34,580.62 141.60 5,767.59 40,489.81 4,138.70 257.43 22,466.02 26,862.15 0.66:1 1,09,234 (0.65:1) Expect in respect of 36 PSUs which finalised their accounts for 2010-11 (SI. No. A-2, A-5, A-7, A-9. A-10. A-13. A-14. A-16. A-17. A-18, A-22, A-23, A-25, A-26, A-28, A-29, A-31, A-33, A-34, A-35,......

different centres were well within the prevailing market rates and the marginal differences in the rates among LI bidders of various centres were on account of the transportation costs involved for various locations. On the contrary, under the re-invited tender, the Company placed POs with four......

The working State PSUs registered a turnover of 63,008.20 crore for 2010-11 as per their latest finalised accounts as of September 2011. This turnover was equal to 12.24 per cent of State Gross Domestic Product (GDP) for 2010-11. Major activities of Gujarat State PSUs are concentrated in the......

The accounts of Limited ( 584.61 crore) and Gujarat Government companies are audited by State Petroleum Corporation Limited Statutory Auditors appointed by CAG. (T 403.62 crore). The heavy losses were These accounts are also subject to incurred by Gujarat State Road supplementary audit......

The structure and form of Government accounts have been explained in Appendix 1.2 Part A and the layout ofthe Finance Accounts is depicted m Appendix 1.2 Part B. The methodology adopted for assessment of the fiscal position and norms/ceilings prescribed by the Fiscal Responsibility and......

Chapter Fi Financial Management and 2 B, 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......

E9 33 Conclusion 1.10 36 Recommendations 1.11 38 Chapter U FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 39 Summary of Appropriation Accounts 2.2 40 Financiai Accountability and Budget Management 2.3 40 Outcome of Analysis of Budgetary Assumptions 2.4 46 Outcome of Review of......

The Government has done well in establishing an institutional mechanism on fiscal transparency and accountability. The report Based on the audited accounts of the Government of Haryana for the year ended March 2012, this Report provides an analytical review of the Annual Accounts of the......

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 organizations/ Agencies institutions including non-governmental organizations......

After verification, these should be forwarded to the Principal Accountant General within a reasonable time, unless a specific time limit is fixed by the sanctioning authority. However, of the 2,376 UCs due for submission in respect of grants and loans aggregating to 2,951.01 crore, 1,253 UCs......

the Circle dealer/TIN Purchase Rate Tax Purchase (in accounted for per cent) Barh M/s United Spirits 2012-13 213753728 213753728 Packing material of 8839280 26517840 35357120 E.T V and statement of 1 ltd./ 10020044226 Nil paper and Plastic /4 D-IXJSUVIDHA detail & 5 2 Begusarai M/s Barauni......

Credit 2.6 43 Short levy of tax due to application of incorrect rate of tax 2.7 43 Incorrect allowance of deductions 2.8 44 Irregular deduction on account of transit sales 2.9 45 Incorrect/excess reimbursement of VAT/Entry Tax 2.10 45 Short payment of tax and non-levy of interest 2.11 46......

departmental authority to see that all sums due to the Government are regularly and promptly assessed, realised and duly credited in the Government account under proper head without any delay. Under provisions of sub para 22 of para 485 of chapter XIV (Appendix-I) of Excise Laws of Bihar......

Principal Secretary to Haryana Government, Health and Family Welfare Department assured that a committee would be constituted to draft guidelines for accounting of receipt and deposit of service charges and all the Deputy Commissioners would be asked to enforce internal check for proper accountal......

Their replies have been duly considered in arriving at the conclusions in the report. 2.1.7 Acknowledgement Office of the Principal Accountant General (Audit), Haryana acknowledges the co-operation of the Board and their subordinate offices in providing information and records for audit.......

audit findings are as under: An amount of ' 14.53 crore, drawn by polytechnics without immediate requirement, remained outside the Government Account. (Paragraph 5.1.8.2) Out of the Grant-in-aid of ' 27 crore release to an engineering college during 2007-12, a sum of' 12.22 crore (45 per......

under EDUSAT 4.3.1 157 programme Public Health Engineering Department Loss of interest due to non-deposit of amounts in Government 4.3.2 161 accounts Unfruitful expenditure on constmction of storm water drain 4.3.3 162 Unfruitful expenditure on sewerage scheme of Ambala City 4.3.4 164......

49 Autonomous Bodies and 207 Other Autonomous Bodies substantially funded by the Government, which are under the audit jurisdiction of the Principal Accountant General (Audit), Haryana on behalf of the CAG. Under Panchayati Raj Institutions (PRIs) there were 21 Zila Parishads (ZPs), 119 Panchayat......

Punjab Financial Rules (PFR) as applicable to Haryana and to ensure proper utilisation of grants for the intended purposes and maintenance of proper accounts as per defined audit procedure. 3.1.2 Scope of Audit and Objectives The records in the office of Under Secretary (General) and the DCs in......