Audit Reports

1.3.2 Budget Estimates and Actuals Changes of actual receipts and expenditure against budget estimates, either due to unanticipated and unforeseen events or under/over estimation of expenditure or revenue at the stage of budget preparation, adversely impacts the desired fiscal objectives.............

Chapter 2 Financial Manag ement and Budgetary Control The Comptroller and Auditor General of India performs the audit of Appropriations to ascertain whether the expenditure actually............

They were, however, lower than the budget estimates by ₹29,555 crore (23 per cent ). Revenue Expenditure (₹97,083 crore) in 2018 -19 increased by ₹11,718 crore (14 per cent ) over 2017 -18. It was, however, lower than the budget estimates by ₹28,372 crore (23 per cent ). Capital............

Expenditure Revenue Surplus Revenue Receipts – Revenue Expenditure Term Description Appropriation Appropriation is the provision made in the budget for incurring expenditure which is directly charged and not subject to the voting of the Legislature Capital Expenditure Expenditure of a............

Appendices Page | 99 Abbreviations Acronym Full form AC Bills Abstract Contingent Bills AHCT Arogyasri Health Care Trust ATB Auction Treasury Bill BE Budget Estimates BPL Below Poverty Line CAG Comptroller and Auditor General of India CCO Chief Controlling Officer CDP Constituency Development............

Pages ix - xi Overview Overview Page ix This Report contains four Chapters , as detailed below : Chapter 1: Functioning of Public Sector Undertakings (PSUs) Telangana State w as formed on 2 June 2014, following the bifurcation of the erstwhile...

3.4 Budgetary Support to PSUs (Non -Power Sector) The State Government provides financial support to PSUs in various forms through its annual budget. The details of budgetary outgo towards equity, loans and grants/ subsidies for the last five years ending March 2019 are given in Chart 3.2............

ANNEXURES Annexures 111 Annexure 1 Statement showing investments made by State Government in Power Sector PSUs whose accounts are in arrears (Referred to in paragrap h 1.11) (Figures in Columns 4 & 6 to 8 are in ₹ crore) Sl. No. Sector and name of ...

The Railways also approved (January 2014) the RS DPR as submitted by the Company. It was ob served that the Company revised the RS cost to ₹ 380.00 crore in the second Revised Capital Estimates (RCE) of April 2017. This was necessitated because items deleted/ reduced earlier from the scope of............

Audit Report on Economic Sector and Public Sector Undertakings for the year ended 31 March 2018 66 Budgetary Support to State PSUs (Non-Power Sector) 4.6 The State Government provides financial support to PSUs in various forms through annual budget. The summarized details of budgetary outgo in............

Glossary 139 RoE Return on Equity RS Railway Siding RSPMC Railway Siding Project Management Consultant SAR Separate Audit Report SCR South Central Railways SDG Sustainable Developme nt Goals SE Superintending Engineer SERC State Electricity Regulatory Commission SEW Self -Employment Workers SHR............

Chapter I - Functioning of Power Sector PSUs 15 Budgetary support to Power Sector PSUs 1.8 The State Government provided financial support to Powe r Sector PSUs in various forms through annual budget. The summarized details of budgetary outgo towards equity, loans, grants/ subsidi es, loans............

on State Finances for the year ended 31 March 2019 92 Appendix - 1.6 (Reference: Paragraph: 1.1.2) The Jammu and Kashmir Fiscal Responsibility and Budget Management (FRBM) Act, 2006 Section 9 of the FRBM Act imposed the following obl igations on the State Government for the period 2006-07 to............

Report No. 2 of 2021 60 Loknayak Jayaprakash Narayan National Institute of Criminology and Forensic Science, New Delhi 7.1 Non utilisation of funds and non achievement of intended objectives LNJP NICFS could not fill the seat of Chair Professor for...

A valid RR numbeQb is a nine digit numeQbical pQbovide d by Railways when a tQbanspoQbteQb books a Qbail caQbgo. On veQbification of EWB data of State of KaQbnataka f oQb the month of SeptembeQb 2019, it was obseQbved that in 18 cases the RR numbe Qb was not QbecoQbded in the geneQbated EWB.............

31 CHAPTER 3 COMPLIANCE AUDIT Animal Husbandry and Dairying Department and Revenue and Disaster Management Department 3.1 Suspected embezzlement Suspected embezzlement of ` `` ` 1.54 lakh occurred in the Sub Division Office, Kaithal due to short...

1.5 Review of the fiscal situation 1.5.1 Fiscal Correction Path State Government enacted the Madhya Pradesh Fiscal Responsibility and Budget Management (MPFRBM) Act, 2005 in line with the Union FRBM Act, 2003, to ensure fiscal stability and sustainability, improve effici ency and transparency in............

Chapter 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Chapter 2 – Financial Management and Budgetary Control 2.1 Introduction Effective financial management ensures that decisions............

The Madhya Pradesh Budget Manual (MPBM) requires statements of anticipated savings in expenditure to be submitted by the Budget Controlli ng Officers to the Finance Department by 15 January each year. Previous CAG Audit Reports have repeatedly commente d on violation of financial provisions............