Audit Reports

During test check of records (21 June 2021 to 15 Ju ly 2021) in the office of the Director, TCPD, Haryana for the period from Apr il 2019 to March 2021, it was observed that the department collected license fee as per pre-revised rates from three private colonisers between September 201 2 and...

A total of 3,332 paragraphs pertaining to 962 IRs w ere outstanding as of 30 September 2021, against various auditable units pertaining to various Chapter-1: Introduction 5 Departments, Public Sector Undertakings and Autonomous bodies under Energy & Power, Industries & Commerce and Urban Dev...

The BoDs decided (March 2021) to grant extension in completion period up to June 2022 subject to pay ment of extension fee at the rate of ` 100 per sqm (from 10 June 19 to 9 June 20) and ther eafter @ five per cent of allotment price for each year. The BoD on appeal of the allottee reconsidered...

Appendix 5 (Reference: Paragraph 1.7.2; Page 6) Detail of paragraphs where action has not been taken by the Administrative Departments as on 31 March 2021 Sr. No. Name of Administrative Department Year of Audit Report Paragraph Number Amount ( ₹ in lakh) 1. Agriculture 2000-01 6.3 40.45 2013-14...

in PAC and COPU as on 31 March 2022 1.7.1 51 5 Detail of paragraphs where action has not been taken by the Administrative Departments as on 31 March 2021 1.7.2 52-53 6 Details of Recommendations of PAC and COPU on CAG Report on Social, General and Economic Sectors PSUs/Non PSUs as on 31 March...

v PREFACE This Report for the year ended 31 March 2021 has been prepared for submission to the Governor of the State of Haryana under Artic le 151 of the Constitution of India. The Report contains...

Also, during 2020 -21, savings of ` 21,819.49 crore was surren dered in the month of March 2021 leaving the Finance Department virtually no time to reallocate the funds to other needy Departments. It also defeats the objective of achieving efficiency in budget management. A detailed review...

Similarly, ` 678.91 crore pertaining to the 2020 -21 received in June 2021 (` 337.04 crore) and September 2021 (` 341.87 crore). Hence, against the projected revenue of ` 12,342.89 crore for the year 2020 -21 , the SGST collection and compensation received was ` 9,709.05 crore leading to short...

General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. 2011 3.33 crore b. 2021 3.85 crore 3 A Density of Population 1 (As per 2011 Census) (All I ndia Density = 382 persons per Sq.Km ) 414 persons per Sq. km. B Density of Population 2 (As per projected population for 2021)...

observed that 34,017 UCs du e in respect of grants aggregating to ` 88,047.48 crore, paid up to 2019 -20 , were outstanding at the end of Mar ch 2021 . During 2019 -20 and 2020 -21 , out of total Grants -in-Aid of ` 19,191.46 crore and ` 20,077.67 crore a sum of ` 7,079.39 crore and `...

Executive Summary The Report Based on the audited accounts of the Government of Jharkhand f or the year ending 31 March 2021 , this Report provides an analytical review of the finances of the State Government. The Report is structured in five Chapters. Chapter 1 -...

As indicated in Appendix 1.1 Part -A the State’ s population increased from 3.33 crore in 20 11 to 3.8 5 crore in 2021, an increase of 15.62 per cent in last 10 years . The Gross State D ome stic Product (GSDP) in 2020 -21, at current prices, was ₹ 3,17,079 crore. At current prices, the...

on transparenc y of B udgetary and Accounting process 3.3 60 Rush of expenditure 3.4 63 State Finances Audit Report for the year ended 31 March 2021 ii Reference Paragraph Page No. Audit of Bud getary provision of Grant No. 03 - Building Construction Department 3.5 64 Bud ge tary process for...

OF INDIA www.cag.gov.in www.agjh.cag.gov.in State Finance s Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Government of Jharkhand Report No. 2 for the year 2022 State Finance s Audit Report of the Comptroller and Auditor General of India for the...

arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021 . Information has b een obtained from Government of Jharkhand, wherever necessary. Chapter 4 on ‘Quality of Accounts & Financial Reporting...

Transport Commissioner stated (December 2021) that the relevant data has been obtained from National Informatics Centre (NIC) and discrepancies for the month of September 2019 were reconciled and it was found that these entries pertain to other RTAs. NIC has not enabled any IT e nabled mechanism...

1.6 Audit scope and methodology Performance Audit (PA) for the period 2015 to 2020 was conducted between September 2020 and August 2021. Operational wing of the Transport Department deals with operational efficiency, finan cial management, fare policy, non-traffic receipts i.e. receipts from sho...

Performance Audit for the period 2015 to 2020 was c onducted between September 2020 and August 2021. The Performance Aud it consists of five chapters in which Chapter I covers the introduction , functions, audit criteria, organisational set-up, audit scope and methodology, Chapter 2...

Key words of Report of the CAG of India of Performance Audit on Functioning of Transport Department for the year ended 31 March 2021 - Government of Haryana Report No. 4 of the year 2022. Chapter I Introduction Organisational set up , Functions of Operational and Regulatory...

and Himalayan States NA 12 All India 8.08 13 GSDP CAGR (2011-12 to 2020-21) Haryana 11.06 14 All India 9.48 15 Population Growth of Haryana (2011 to 2021) 16.01 16 Population Growth 8 of All India (2011 to 2021) 12.30 B. Financial data Particulars Figures (in per cent) CAGR 2011-12 to 2014-15...

State Finances Audit Report for the year ended 31 March 2021 104 Audit of Statutory Corporations is governed by thei r respective legislations. In respect of Haryana State Warehousing Corporation an d Haryana Financial Corporation, the audit is conducted by Chartered Ac countants and...

and spent ` 388.82 crore on labour welfare schemes during the year. As on 31 March 2021, the Board had funds of ` 3,183.22 crore (figures for 2020-21 are provisional and accounts yet to be finalised). State Finances Audit Report for the year ended 31 March 2021 84 4.1.2 Haryana Rural...

1 Source: Economic Survey of Haryana, 2020-21 State Finances Audit Report for the year ended 31 March 2021 2 Source: Department of Economics and Statistics, Hary ana Source: Department of Economics and Statistics, Hary ana 1.2 Basis and Approach to State Finances Audit Report In terms of...

of Receipts Detailed Estimates of Capital Detailed Estimates of Revenue Budget Docum ents State Finances Audit Report for the year ended 31 March 2021 64 The various components of budget are depicted in th e Chart 3.2 . Chart 3.2: Total Budget provision vis-à-vis expendi ture during 2020-21...

Based on the audited accounts of the Government of Haryana for the yea r ended 31 March 2021 and additional data collated from several sources such as the Economic Survey brought out by the Department of Economic and Statis tical Analysis, this report provides an analytical review of the...

Reserve Funds 2.5.2 44-48 Debt Management 2.6 48-54 Debt profile: Components 2.6.1 49-53 State Finances Audit Report for the year ended 31 March 2021 ii Paragraphs Page(s) Debt profile: Maturity and Repayment 2.6.2 53-54 Debt Sustainability Analysis 2.7 54-60 Utilisation of borrowed funds...

on matters arising from examination of the Finance Accounts and Appropriation Accounts of the State Government for the year ended 31 March 2021. Information has been obtained from the Government of Haryana wherever necessary. Chapter IV on ‘Quality of Accounts and Financial...

Key words of State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Chapter 1: Overview Profile of the State, Basis and Approach to State Finances Audit Report, Report structure, Overview of Government Account...

1.2 Analysis of arrears of revenue The arrears of revenue as on 31 March 2021 in some principal heads of revenue was ` 35,166.11 crore, of which ` 5,848.55 crore was outstanding for more than five years as depicted in Table 1.2: 6 Police supplied to other Governments, Police supp lied to other...

1.7.5) Position of paragraphs which appeared in the Audit Reports and those pending discussion/replies not received as on 31 De cember 2021 Name of tax 2016-17 2017-18 2018-19 Total Taxes on Sales, Trade etc. Paras appeared in the AR/pending discussion in the PAC 12 12 12 36 Paras replies not...

Remaining SRs/JSRs 2 intimated (February 2022) that the cases had been sent to the Collectors between May 2018 and Fe bruary 2021 under Section 47-A of the IS Act for decision. During exit conference held in March 2022, the Depa rtment admitted the audit observations. The Department may design...

Scrutiny of records of 9,953 cases out of 38,455 ca ses (between July 2019 and January 2021) revealed that in eight cases 4 of five dealers of the offices of DETCs (ST) Gurugram (North), Karnal and Sonipat ass essed for the years 2015-16 and 2016-17 had overstated their purchases/ sales...

to Paragraph Page I Position of paragraphs which appeared in the Audit Reports and those pending discussion/replies not received as on 31 December 2021 1.7.5 95 II Details of PAC recommendations for CAG Report (Revenue Receipts/Sector ) outstanding as on 31 March 2021 1.7.5 96-97 III Position...

observed that out of 53 departments existing in Haryana State, the identification of DBT schemes in remaining departments was still pending (July 2021). Performance Audit on Direct Benefit Transfer 40 During exit conference, DBT Cell stated that that continuous following up with the...

The above points have been referred (September 2021) to Principal Secre tary to Government of Haryana, Social Justice and Empowerment Department a nd Additional Chief Secretary to Government of Haryana, Finance a nd Planning Department for comments and replies. Response from the Government was...

The Performance Audit was conducted during March 20 20 to July 2021 covering the period from 01 April 2017 to 31 July 2 020. The audit covered DBT Cell and Social Justice and Empowerment Department of the State Government. Performance Audit on Direct Benefit Transfer viii Validation of...

An exit conference was held on 03 December 2021 with the Additional Ch ief Secretary (Finance), Principal Secretary, Social Justice and Empowerment ; Director, Social Justice and Empowerment; Secretary Finance, Deputy Director and other officers. The views of the Department/Government have been...

\bf ‘Nati\bnal E\aducati\bn P\blicy, 2020’ 33 Para 8.3 \bf ‘Nati\bnal Educ\aati\bn P\blicy, 2020’ 34 ` five cr\bre as amended by Finance Act 2021 Report No. 12 of 2022 (Performance Audit) 55 under Section 2(15) whereas the educational institutions cla iming exemption under Section 10(23C)...

The Ministry has accepted (March 2022) the audit observation a nd initiated remedia\b action by issuin\f notice under Section 148 i n March 2021. 7.1.7 Rev\few \bf char\ftable status \bf ent\fty where act\fv\fty e\fther held n\bt genu\fne \br the pr\bperty was ut\fl\fzed f\br the benef\ft \bf...

However, Audit noticed from field verification that CIT (E) Pune, while not accepting the audit observation, stated (September 2021) that assessee had not violated either 12 th proviso of Section 10(23C)(vi) or provisions of Section 11(3) of IT Act as the donation of ` 80 crore had been made...

Section 11 and Section 10(23C) was amended vide the Finance Act, 2021 to c\barify that the ca\bcu\bation of income required to be app\bied or accumu\bated durin\f the previous year sha\b\b be made without any set off or deduction or a\b\bowance of any excess app\bication of any of the...

Report of the Comptroller and Auditor General of India for the year ended March 2021 Performance Audit on Exemptions to Charitable Trusts and Institutions Union Government Department of Revenue - Direct Taxes Report No. 12 of...

i Preface This Re\bort \for the year ended March 2021 has been \bre\bared \for submission to the President under Article 151 o\f the Constitution o\f India. The Re\bort contains signi\ficant...

Report \bo. 12 o\f 2022 (Per\formance Audit) 25 Chapter\b4:\bStatistical\bA\falysis\bof\bPopulatio\f\ba\fd\bAudit\bSample\b This chapter discusses the profi\be of the tota\b popu\bation of charitab\be Trusts/Institutions, re\fistration/approva\b...

While accepting (May/October 2021) the observation, Management/Department stated that the delays were d ue to procedural reasons and assured that JBVNL will minimise such d elays in future. 3.2.2 Non-achievement of target of electricity conn ections As per guidelines of RGGVY (XII...

While accepting (May/October 2021) the audit observ ation, Management/Department stated that the status has no w changed and 33 PSSs have been put on load. 5.2 Augmentation of PSSs Augmentation of PSSs refers to increase in the exis ting transformation capacity of PSSs by replacement...

Th e contract of PMA had been extended (June 2021) from October 2019 to September 2020 with additional tentative cost of ₹ 1.44 crore which would increase with further extension. Management/Department stated (May/October 2021) tha t extension of contract and consequent increase in cost was...

Shortcomings in the DPRs hav e been discussed in the succeeding sub-paragraphs. The Management/Department stated (May/October 2021) that format for preparation of NAD was to be provided by REC. Howev er, it was not provided and JBVNL prepared NAD in its own format b ased on available data. The...

Exit conference was held on 08 October 2021 with Principal Secretary, E nergy Department, GoJ. Reply of the Department has been incorporated in th e Report. 1.9 Acknowledgement Audit acknowledges the co-operation extended by the Department of Energy, Government of Jharkhand, JBVNL and DGMs of...

While accepting (May/October 2021) the audit observ ation regarding erection of feeders, lines and non-connection of ex isting agricultural consumers on agricultural feeders, the Management/D epartment stated that the feeders and lines has now been erected and 2,29 5 new agricultural...

Management/Department stated (May/October 2021) tha t DEC/Disha meetings were held in all the districts under the C hairmanship of Hon’ble Member of Parliament (MP). In addition to DEC/Disha meetings, Hon’ble MP, MLAs & DC also reviewed the rural electrificati on works from time to time and...

pe rtaining to 27 Departments revealed that 33,429 paragraphs contained in 4,858 IRs were outstanding for want of suitable compliance as on 31 March 2021. Of these, even initial replies were not furnished in respect of 25,933 paragraphs contained in 3,576 IRs. Table 1.1: Outstanding IRs and...

2019-20 2021-22 15 0 0 0 12.34 2.08 1.84 0 27.34 73.44 2.5 7 3.50 138.11 2 Greater Ranchi Development Authority. 2019-20 2021-22 164.14 0 0 0 3.43 0.2 8.05 0 167.57 198.47 10.78 5.43 558.07 3 Jharkhand State Building Construction Corporation Ltd. 2018-19 2020-21 2 0 0 0 36.33 4 0.72...

The financial performance of the SPSEs, drawn up on the basis of latest finalised accounts as on 31 August 2021, is covered in this section. The working SPSEs registered an annual turnover of ₹ 7,739.34 crore i.e., increase of 17.43 per cent in 2019-20 over 2018-19 as per their latest...

land was to be done and reported to the Forest & Environment Department/ MoEF&CC. No plantation was carried out till date (August 2021) by the PP. 4. Gujarat Laying of pipeline along the river Kolak up to deep sea for CETP in Village Morai, Vapi PP was required to set up separate...

In Andhra Pradesh, DLCs were not established in all the nine coastal districts as on March 2021. In Goa, DLCs were formed in 2017 after delay of six years of promulgation of the CRZ notification. DLCs of seven Performance Audit Report on Conservation of Coastal Ecosystems 10 coastal districts...

59 Deficient staff with 22 persons as against the requirement of 41 personnel as of February 2021. 60 A Ramsar Site that is known to support the largest congregation of migratory birds and Irrawaddy dolphins besides supporting the livelihood of more than 0.2 million local communities. 61 Study...

In Andhra Pradesh, DLCs were not established in all the nine coastal districts as on March 2021. In Goa, DLCs were formed in 2017 after delay of six years of promulgation of the CRZ notification. DLCs are yet to be reconstituted in two coastal districts of Karnataka as on March 2021. (Para 2.1...

Neither the persons responsible for obstruction of creeks were identified nor the restoration of mangroves was initiated even till February 2021. The NGTs order also stated that the quantum of damage caused to the mangroves shall be assessed by the Gujarat SCZMA the same shall be recovered...

The draft report on this Performance Audit was issued to both MoEF&CC and MoES on 9 th December 2021. Despite repeated requests, till the time of finalization of this report, with the exception of MoES, the SICOM and Statistical Division of MoEF&CC, no responses to the draft report have been...

Fig. 2: Mangroves in the Sewri area in 2018 Fig. 3: Mangroves in the Sewri area in 2021 B. The project ‘Laying of treated effluent disposal pipeline in the Gulf of Kutch at Mithapur in Gujarat by M/s Tata Chemicals Ltd’ was accorded clearance by MoEF&CC in 2017. According to an EAC...

The number of data collection points were further increased to 50 in 2021. Also, it was observed that data was not collected continuously for all the four seasons by all the participating institutes. Lack of continuous data will affect the analyses that were to be conducted to understand the...