Audit Reports

26 November 2021

Financial

Andhra Pradesh

Report No. 3 of 2021 - State Finances Audit Report for the year ended 31 March 2020

transaction Classification Standardised in List of Major and Minor Heads of Account of Union and States by Control ler General of Accounts Function - Education, Health, etc . / Department Major Head under Grants (4-digit) Sub -Function Sub Major head (2 -digit) Programme Minor Head (3 -digit)...

Sector:

Finance

Chapter – 2 Finances of the State

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Mining & Metallurgical Industries ( ` 1,897 crore – Mineral Concession Fee, Rents & Royalties, Mines Department etc.,), Police ( ` 212 crore), Education, Sports, Art and Culture ( ` 147 crore) were the main contributors to Non-tax revenue . 2.4.1.2 Central Transfers The trend of transfers...

Appendices

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of Non Tax Revenue 23.44 -24.59 d. of Total Expenditure 4.09 3.10 e. of Capital Expenditure -3.86 -38.72 f. of Revenue Expenditure on Education 11.81 35.99 g. of Revenue Expenditure on Health 9.48 1.51 h. of Salary and Wages 9.51 6.17 i. of Pension 9.74 13.69 Source : Economic Survey of Andhra...

Chapter – 3 Budgetary Management

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36.93 2.60 13.50 4 10.00 1.35 IX Fiscal Administration Planning Surveys and Statistics (CV) 17.76 25.38 42.91 56.40 4.65 4 624.08 29.02 XII School Education (CV) 94.22 38.90 36.19 28.18 8.96 4 1,684.26 150.91 XV Sports and Youth Services (CV) 85.31 9.48 29.77 18.88 47.62 4 51.20 24.38 XX Labour...

Chapter – 1 Overview

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transaction Classification Standardised in List of Major and Minor Heads of Account of Union and States by Controller General of Accounts Function - Education, Health, etc. / Department Major Head under Grants (4 -digit) Sub-Function Sub Major head (2-digit) Programme Minor Head (3-digit)...

Chapter – 4 Quality of Accounts and Financial Reporting Practices

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211-A of Andhra Pradesh Financial Code 204.76 44.07 90 662.84 1.22 3.65 49.7 24.15 3.16 0.52 0 100 200 300 400 500 600 700 Elections (854) General Education (395) Rural Development (153) Natural Calamities (148) Sports and youth services (70) Police (44) Animal Husbandry (24) Art and Culture...

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29 November 2021

Financial

Report No. 7 of 2021 - Financial Audit of the Accounts of Union Government

by a significant amount included Indian Railways-Co mmercial Lines Working expenses ( `28,639 crore), Interest Payments ( `8,740 crore) and General Education ( `4,764 crore). In the case of non-debt capital receipts, the actua ls were lower than RE by `14,696 crore under “Miscellaneous...

Sector:

Finance

Chapter 2: Observations on Finance Accounts

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(CPAO), Central Board of Direct Taxes (CBDT), Central Board of Excise and Customs (CBEC), Controller of Aid, Accounts and Audit (CAAA ), Higher Education and Ministry of Defence. Observations arising from the scrutiny are discussed in the following sub-sections. 2.3.1.1 Netting of suspense...

Chapter 3: Observations on Appropriation Accounts

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This was indicative of gaps in scheme performance. 8. 57-Department of School Education and Literacy 1,02,597.83 87,520.84 15,076.99 There were savings due to non-transfer to dedicated funds i.e. of `5,061.02 crore to Madhyamik and Uchhatar Shiksha Kosh (MUSK) due to non-finalis ation of...

Chapter 1: Overview of Union Finances

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shortfalls were observed in Indian Railways – Commercial Lines Working expenses ( `28,639 crore), interest payments ( `8,740 crore) and General Education ( `4,764 crore). 3 Funding from NSSF of `63,600 crore was provided instead. 4 For new UT of Ladakh. 5 Excluding MH 2552 relating to North...

Annexures

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1-Department of Agriculture, Cooperation and Farmers' Welfare 1,30,450.60 35,952.80 27.56 2. 2-Department of Agricultural Research and Education 8,078.79 233.80 2.89 3. 4-Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy (AYUSH) 2,445.61 612.01 25.02 4. 8-Ministry of...

Highlights

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by a significant amount included Indian Railways-Co mmercial Lines Working expenses ( `28,639 crore), Interest Payments ( `8,740 crore) and General Education ( `4,764 crore). In the case of non-debt capital receipts, the actua ls were lower than RE by `14,696 crore under “Miscellaneous...

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29 November 2021

Compliance

Report No.6 of 2021 - Compliance of the Fiscal Responsibility and Budget Management Act, 2003, Department of Economic Affairs, Ministry of Finance

Audit of accounts for 2017-18 have showed short tra nsfer of cess / levies inter-alia, in the case of Swachh Bharat Cess ( `890 crore), Primary Education Cess ( `1,977 crore); Road Cess and Levies ( `13,689 crore 16), Clean Energy Fund ( `5,971 crore) and GST Compensation Cess ( `6,466...

Sector:

Finance

Chapter 2: Status and extent of compliance with FRBM Act and Rules: Fiscal Indicators

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Audit of accounts for 2017-18 have showed short tra nsfer of cess / levies inter-alia, in the case of Swachh Bharat Cess ( `890 crore), Primary Education Cess ( `1,977 crore); Road Cess and Levies ( `13,689 crore 16), Clean Energy Fund ( `5,971 crore) and GST Compensation Cess ( `6,466...

Annexures

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Affairs 18,432 17,681 19,602 19,998 19,723 7% Tax Administration 4,345 14,631 4,394 68,364 62,685 1343% Finance 35,544 15,687 6,909 6,610 5,724 -84% Education 64,616 60,554 63,467 63,710 62,100 -4% Health 30,865 33,615 38,167 41,967 42,678 38% Social welfare 28,913 33,201 38,368 37,589 36,516 26%...

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29 November 2021

Compliance

Report No.3 of 2021 - Compliance Audit of Union Government (Communications & IT Sector)

It now covers employees of Central and State Govern ments, Central and State Public Sector Undertakings, Universities, Government aided Educational Institutions, Nationalized Banks, Local bodies, autonomous bodies , joint ventures having a 2 Represents recoveries on account of Services rend ered...

Sector:

Information and Communication

Chapter I: Introduction

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It now covers employees of Central and State Govern ments, Central and State Public Sector Undertakings, Universities, Government aided Educational Institutions, Nationalized Banks, Local bodies, autonomous bodies , joint ventures having a 2 Represents recoveries on account of Services rend ered...

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25 November 2021

Performance

Nagaland

Report No. 3 of 2020 - Performance Audit of Select District Hospitals in Nagaland for the year ended 31 March 2019

Basic health care activities include contraceptive counselling and su pply, nutrition education and supplementation and pre-school activities. The cent res are also used for oral rehydration source, basic medicines and child care. They were s tarted as part of the Integrated Child...

Sector:

Education, Health & Family Welfare

Chapter 6: Maternal and Child care, prevalance of cancer and HIV/Aids in the State

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Basic health care activities include contraceptive counselling and sup ply, nutrition education and supplementation and pre-school activities. The cent res are also used for oral rehydration source, basic medicines and child care. They were s tarted as part of the Integrated Child...

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11 November 2021

Financial

Kerala

Report No. 5 of 2021 - State Finances Audit Report, Government of Kerala

Attribute of transaction Classification Standardized in LMMH by CGA Function- Education, Health, etc. /Department Major Head under Grants (4-digit) Sub -Function Sub Major head (2 -digit) Programme Minor Head (3 -digit) Flexibility left for States Scheme Sub -Head (2 -digit) Sub...

Sector:

Finance

Appendices

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Total Expenditure 13.87 15.17 12.22 11.84 4.09 -4.67 e. Capital Expenditure 14.64 10.41 12.35 14.96 -3.86 13.78 f. Revenue Expenditure on Education 11.58 13.64 9.37 10.36 11.81 -2.53 g. Revenue Expenditure on Health 15.43 16.89 13.23 14.13 9.48 6.54 h. Salary and Wages 10.78 14.28 10.35 10.74...

Chapter II - Finances of the State

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Rural Water Supply and Sanitation Proj ect (₹78 crore), Kerala State Transport Project (₹81 crore), Additional Skill I mprovement for Post Basic Education (₹91 crore), Climate Friendly Urban Mobility Wa ter Transport, Kochi (₹58 crore) and First Resilient Program Developme nt Policy...

Chapter III - Budgetary Management

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Heads within the MH XV Public Works 3054-Roads and Bridges 219.36 1 4059-COL on Public works 3.60 6 5054-COL on Roads and bridges 291.02 14 XVII Education, Sports, Art and Culture 2202- General Education 12.94 3 2203-Technical Education 2.98 1 2205-Art and Culture 2.53 2 3435-Ecology and...

Chapter IV - Quality of Accounts and Financial Reporting Practices

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137 Among the four UCs pending, three Utilisation Certificates pertain to Art & Culture Department (₹0.45 crore) and one pertains to Higher Education (₹ fi ve crore) Department. These are pending from 2014-15 onwards. The pendency of UCs was fraught with the risk of misappropria tion...

Chapter I - Overview

_{(PDF 1.73 MB)}

Attribute of transaction Classification Standardized in LMMH by CGA Function- Education, Health, etc. /Department Major Head under Grants (4-digit) Sub -Function Sub Major head (2 -digit) Programme Minor Head (3 -digit) Flexibility left for States Scheme Sub -Head (2 -digit) Sub...

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11 November 2021

Performance

Kerala

Report No. 6 of 2021 - Preparedness and Response to Floods in Kerala, Government of Kerala

Implementation of Civil Defence in the State The Disaster Management Act envisages requisite institutional mechanisms to promote general education, awareness and community train ing in regard to forms of disasters to which different parts of the State are vulnerable and the measures that...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter II - Planning and Capacity Building

_{(PDF 1.07 MB)}

Implementation of Civil Defence in the State The Disaster Management Act envisages requisite institutional mechanisms to promote general education, awareness and community train ing in regard to forms of disasters to which different parts of the State are vulnerable and the measures that...

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19 October 2021

Financial

Goa

Report No. 1 of 2021 - State Finances, Government of Goa

Attribute of transaction Classification Standardised in LMMH by CGA Function- Education, Health, etc./Department Major Head under Grants (4-digit) Sub-Function Sub Major head (2-digit) Programme Minor Head (3-digit) Flexibility left for States Scheme Sub-Head (2-digit) Purpose/object of...

Sector:

Finance

Appendices of Report No. 1 of 2021- State Finances, Government of Goa

_{(PDF 0.34 MB)}

Disbursement of Loans and Advances 11.36 (-)18.88 11.11 0.00 (-)12.50 333.33 j. Total Expenditure 13.87 10.35 12.22 11.23 4.09 0.45 k. RE on Education 11.58 11.19 9.37 13.66 11.81 5.67 l. RE on Health 15.43 12.32 13.23 14.46 9.48 34.01 m. Salary and Wages 10.78 11.74 10.35 11.60 9.51 4.90...

Chapter 2 Finances of the State of Report No. 1 of 2021- State Finances, Government of Goa

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Whereas, there was decre ase in the share of general services and social services mainly due to decline in expenditure under public works; education, sports, arts and cul ture; and transport. 31.91 % 25.01 % 29.41 % 13.67 % 0 5 10 15 20 25 30 35 General Services Social Services Economic...

Chapter 4 Quality of Accounts and Financial Reporting Practices of Report No. 1 of 2021- State Finances, Government of Goa

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furnished by Dire ctorate of Accounts) 79.66165.54222.12240.18256.04 382.86 595.74624.41 0 100 200 300 400 500 600 700 Panchayats (South) Higher Education Education Art and Culture Sports and Youth Affairs Health Services Panchayats (North) Municipal Administration Chapter 4 – Quality of...

Chapter 3 Budgetary Management of Report No. 1 of 2021- State Finances, Government of Goa

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1 08- Treasury & Accounts Administration, North Goa 1491.63 1377.69 113.92 2.24 111.68 2 21-Public Work 797.97 602.78 195.19 190.88 4.31 3 34-School Education 1586.69 1332.08 254.61 252.18 2.43 4 42- Sports and Youth Affairs 193.12 74.62 118.50 116.78 1.72 5 48- Health Services 681.78 488.91...

Chapter 1 Overview of Report No. 1 of 2021- State Finances, Government of Goa

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Attribute of transaction Classification Standardised in LMMH by CGA Function- Education, Health, etc./Department Major Head under Grants (4-digit) Sub-Function Sub Major head (2-digit) Programme Minor Head (3-digit) Flexibility left for States Scheme Sub-Head (2-digit) Purpose/object of...

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28 September 2021

Financial

Gujarat

Report No. 1 of the year 2021 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020, Government of Gujarat

4 CAGR is a useful method to measure growth rate over multiple time -period. 5 Gujarat Unreserved Educational and Economic Development Corporation; and Gujarat Student Startup and Innovation Hub Chapter 1-Overview State Finances Audit Report for the year ended 31 March 2020 – Government...

Appendices

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A Major Head, particularly the one falling within theConsolidated Fund,generally corresponds to a‘function’ of Government suchas Agriculture, Education, Health,etc. ‘Sub-Major Head’- means anintermediate headofaccount introduced betweena Major Head andtheMinor Headsunder it,when...

Chapter 2

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year.The increase in non-tax revenue in 2019-20 over previous year was mainly due tomore receipt in Medical andPublic Health by = 1,201.47 crore; Education, Sports,Art and Culture by= 969.50 crore;Urban Development by~ 800.28 croreandinterest receipts by~ 719.44 crore.The interest receipts...

Chapter 3

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Conservation and Area Development Capital Voted 100 95.01 103.26 0.001.69 0006- Fisheries Capital Voted 75.10 11.5735.90 9.34 0.50 92.15 478.47 0009- Education Capital Voted 55.65 73.83 51.6155.95 39.55 270.00 1141.95 579.98 4075.05 0011-Energy and Petro- chemical Dept.Revenue Voted 93.02 63.26...

Chapter 4

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CHAPTER4 Quality of Accounts and Financial Reporting Practices Chapter4 Quality of Accounts and Financial Reporting Practices A sound financial reporting systemand compliance with rules and procedures contribute significantly to good governance....

Chapter 1

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CAGR isauseful method tomeasure growthrate over multiple time-period. Gujarat Unreserved Educational andEconomic Development Corporation;and Gujarat Student Startupand Innovation Hub Page |4 StateFinances Audit Report for the year ended 31March 2020— Government of Gujarat Particulars...

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22 September 2021

Compliance

Karnataka

Government of Karnataka Report No. 03 of the year 2021 - Compliance Audit Reportof the Comptroller and Auditor General of India for the year ended March 2020

7 Year - wise details of performance audits and paragraphs appeared in Audit Report 1.12 8 Chapter – II : Compliance Audit Department of Higher Education Improper Financial Management in Bangalore University 2 .1 9 Loss of terminal benefits to NPS employees 2.2 19 Department of Animal...

Sector:

Education, Health & Family Welfare

Appendices

_{(PDF 2.45 MB)}

546 5 Centralised Pension Payment Centre 1 8 10 23 19 41 1 7 3 4 34 83 6 Co - operation 3 34 2 12 26 141 9 38 2 17 42 242 7 Department of Collegiate Education 22 174 44 398 108 610 57 183 75 153 306 1 , 518 8 Department of Economics Statistics & Planning 0 0 0 0 12 70 3 8 4 8 19 86 9 Department...

4. Exp Audit_Chapter 2

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Chapter - II Compliance Audit Department of Higher Education 2.1 Improper Financial Management in Bangalore University Improper financial management in Bangalore University resulted in...

3. Exp Audit_Chapter 1

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(Audit - I) is responsible for audit of expenditure incurred by 54 Departments and 03 Autonomous Bodies under the Finance, Health and Welfare, Education, Skill Development and Employment, Agriculture, Food and Allied Industries, Water Resources, General Administration and Rural Dev elopment...

1. Table of contents & Preface

_{(PDF 2.16 MB)}

7 Year - wise details of performance audits and paragraphs appeared in Audit Report 1.12 8 Chapter – II : Compliance Audit Department of Higher Education Improper Financial Management in Bangalore University 2 .1 9 Loss of terminal benefits to NPS employees 2.2 19 Department of Animal...

2.Overview

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(Paragraph 1.11) Compliance Audit Department of Higher Education Improper Financial Management in Bangalore University Improper financial management in Bangalore University resulted in misappropriation of ₹ 12.97 lakh, manipulation of records and suspected misappropriation of ₹ 1.28 lakh...

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