Audit Reports

Laid before the Legislature on .................. Report of the Comptroller and Auditor General of India on Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 Government of Mizoram (Report No. 2 of 2021).........

4.12 Submission of Accounts/Separate Audit Reports of Autonomous Bodies As per Section 19(3) of the CAG’s DPC Act, the Governor/ Administrator may, in the public interest, request the CAG to audit the accounts of a corporation established by law made by the legislature of the State or.........

These accounts are audited independently by the Principal Accountant General (Audit), and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the following: Budget of the State: for assessing the.........

SPSEs having Complete Erosion of Capital 106 5.13 Audit of State Public Sector Enterprises 107 5.14 Appointment of Statutory Auditors of SPSEs by CAG 107 5.15 Submission of Accounts by SPSEs 107 5.16 Timeliness in Preparation of Accounts by SPSEs 107 5.17 CAG’s Oversight - Audit of Accounts.........

Audit of appropriations by the CAG seeks to ascertain whether the expenditure actually incurred under various grants was in accordance with the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the Constitution.........

These accounts are audited independently by the Accountant General (Audit) and certified by the CAG. Finance Accounts and Appropriation Accounts of the State for the year 2019-20 constitute the core data for this Report. Other sources includes budget of the State, results of audit carried out.........

Tax (GST) having taken place, it is essential for Audit to transition from sample checks to a comprehensive check of all transactions, to fulfil the CAG’s Constitutional mandate of certifying the Accounts. The required access was given to audit on 30 January 2021. As such, the accounts for the.........

of Audit Compliance audit of Social Sector is conducted in a ccordance with the Annual Audit Plan approved by the Comptroller and Auditor General of India. Topicality, financial profile, social relevance, in ternal control system of the units and occurrence of defalcation/ misappropriati on/.........

of the replies from the Departments/ Government is invariably indicated at the end of such paragrap hs included in the Audit Report of the CAG. Five draft paragraphs were sent to the Principal Se cretaries of the respective departments between June to September 2019. The res ponses.........

to the audit observa tions pointed out in the form of Preliminary Observation Statement (POS), Inspect ion Reports and Audit Paragraphs in the CAG’s Report so that they do not recur in the subsequent years. Chapter VI: Follow up of Audit Observationsr 135 It is recommended that the.........

Audit Reports of Autonomous Bodies A total 811 number of annual accounts of 56 Autonom ous Bodies to be audited under Section 14 of the CAG’s (DPC) Act 1971 were awaited from these Autonomous Bodies (detailed in Appendix 4.2) as on October 2019. The matter has been taken up w ith.........

Pension 16.56 16.33 3.05 -34.79 Source: #GoI Economic Survey 2019-20 @Fiscal Priority by Eco nomic Advisor O/o CAG of India ^01/04/2019 to 30/10/2019. Audit Report on State Finances for the period 01 April 2019 to 30 October 2019 72 Appendix-1.2 (Reference: Paragraph: 1.5.1) Time Series Data 1.........

The compensation payable to the State s hall be calculated for every financial year after the re ceipt of final revenue figures, as audited by the CAG of India. The base year (2015-16 ) revenue figure was finalised under GST Act. In case of Jammu and Kashmir, the Re venue was `4,766.30 crore.........

Appropriation Accounts Audit of appropriations by the CAG seeks to ascerta in whether the expenditure actually incurred under various grants is in accordance with the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions is so.........

Additional PCCF/ CEO CAMPA informed (December 2020) that a CAG empanelled Chartered Accountancy firm has been engaged (Januar y 2020) for preparation of financial statements for the period 2010-11 to 2019 -20 at CAMPA headquarters as well as that of implementing agencies. APCCF, CAMPA informed.........

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared in accordance with Article 151 of the Constitution of India. As per the decision of the.........

and settlement of outstanding Audit Observations/ Paras in terms of Regulation 145 of the Regulations on Audit and A ccounts 2020 issued by the CAG of India. It is recommended that the Government should advise the concerned Departments to hold Audit Committee Meetings frequently at least.........