Audit Reports

17 Efficiency Indices 1.6 18-20 Railway Funds 1.7 20-25 Conclusion 1.8 25-26 Recommendations 1.9 26 CHAPTER 2 – Financing of Projects from Extra Budget ary Resources (Project Finance) Introduction 2.1 27 Sources and Application of Funds 2.2 27-29 Identification/Sanction of Projects for EBR............

It also contains audit observations on the efficiency of the Indian Railways in application of funds raised from Extra Budgetary Resources and timely completion of projects. This report has two chapters. Chapter-1 contains audit observations on matters arising from examination of Finance............

fiscal variables with GoI variables 1.1.4 4 Impact of certain transactions on revenue surplus and fiscal deficit during 2018-19 1.1.5 5 Analysis of Budget for the year 2018-19 1.2 6 Budget Estimates and Actuals 1.2.1 6 Gender Budgeting 1.2.2 7 Major policy initiatives of the Budget 1.2.3 11............

to GDP of the State 3.1.5 51 Disinvestment, restructuring and privatisation of State PSUs 3.1.6 52 Investment in Public Sector Undertakings 3.1.7 52 Budgetary support to Public Sector Undertakings 3.1.8 53 Reconciliation with Finance Accounts of Government of Jammu and Kashmir 3.1.9 55 Submission............

No. Head of revenue 2012-13 2013-14 2014-15 2015-16 2016-17 Percentage of increase (+) or decrease (-) in Actual in 2016-17 over 2015-16 Budget Estimate Actual Budget Estimate Actual Budget Estimate Actual Budget Estimate Actual Budget Estimate Actual (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k)............

Debt Management 1.10 40 13. Fiscal Imbalances 1.11 45 14. Conclusion 1.12 49 CHAPTER–II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 15. Introduction 2.1 51 16. Summary of Appropriation Accounts 2.2 52 17. Financial Accountability and Budget Management 2.3 53 18. Non-reconciliation of............

Government obligations under the FRBM Act, 2006 1.13 39 16. Conclusion 1.14 42 17. Recommendations 1.15 44 CHAPTER–II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 18. Introduction 2.1 45 19. Summary of Appropriation Accounts 2.2 45 20. Financial Accountability and Budget Management 2.3 46 21.............

2 of the year 2019 www.cag.gov.in i TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface vii Overview ix Chapter-I : Introduction Budget profile 1.1 1 Application of resources of the State Government 1.2 1 Persistent savings 1.3 2 Funds transferred directly to the State............

3 of the year 2018 www.cag.gov.in i TABLE OF CONTENTS Particulars Reference to Paragraphs Page Preface v Overview vii Chapter-I : Introduction Budget profile 1.1 1 Application of resources of the State Government 1.2 1 Persistent savings 1.3 1 Funds transferred directly to the State............

The risk is assessed based on the level of budgets planned, resources allocated and deployed, extent of compliance wit h internal controls, scope of delegation of powers, sensitivity and criticality of function/ activity, external environment factors, etc. Previous audit findings, Public............