Audit Reports

19 March 2021

Compliance

Meghalaya

Report No.1 of 2021- Social and Economic Sectors

(Paragraphs 3.1.1, 3.1.2.1 and 3.1.2.2) As per the information furnished by the PSUs, durin g 2018-19 the State Government has provided budgetary support of ₹ 263.73 crore in the form of capital ( ₹ 9.73 crore), long-term loans ( ₹ 31.69 crore) and grants/subsidy ( ₹ 222.31 crore).............

Sector:

Industry and Commerce |

Agriculture and Rural Development |

Social Infrastructure |

Education, Health & Family Welfare

Chapter II

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Table 2.1.1 provides the net budget provision and expenditure of major State Government departments under Economic Sector during the year 2018-19: Table 2.1.1 (₹ in crore) Sl. No. Name of Department Budget provisions (Original and Supplementary) Expenditure 1. Public Works 1002.09 935.35............

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19 March 2021

Performance

Meghalaya

Report No. 2 of 2020- Performance Audit of Select District Hospitals in Meghalaya

found? We found significant areas for improvement in the h ealthcare needs of the people as highlighted below: Financial Resources Funds under State Budget The budget allotment and expenditure of the Health and Family Welfare Department against the State Budget during the period 2014-19 was 6.19............

Sector:

Education, Health & Family Welfare

Executive Summary

_{(PDF 0.1 MB)}

found? We found significant areas for improvement in the h ealthcare needs of the people as highlighted below: Financial Resources Funds under State Budget The budget allotment and expenditure of the Health and Family Welfare Department against the State Budget during the period 2014-19 was 6.19............

Chapter 7

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71 Chapter - 7 Evaluation of In-Patient Services thro ugh Outcome Indicators This chapter presents an assessment of the IPD services provided during 2014-19 in the test-checked DHs based on certain Outcome Indic ators (OIs) prescribed in IPHS...

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26 March 2021

Financial

Telangana

Report No. 4 of 2020 -State Finance Audit Report, Government of Telangana

Fiscal Reform Path 1.8 42 Apportionment o f Assets and Liabilities between Andhra Pradesh and Telangana 1.9 43 Chapter – 2 Financial Management and Budgetary Control Financial Accountability and Budget Management 2.1 45 Summary of Appropriation Accounts 2.2 46 Analysis of Expenditure 2.3 46............

Sector:

Finance

Appendices of Report No. 4 of 2020 -SFR, Government of Telangana

_{(PDF 0.65 MB)}

$ Excluding un -apportioned balances retained with successor state of Andhra Pradesh as per AP Reorganisation Act 2014. % As disclosed Budget documents State Finances Audit Report for the year ended March 2019 Page | 84 Appendix 1.5 Composition and application of resources in the Consolidated............

Chapter 1 of Report No. 4 of 2020 -SFR, Government of Telangana

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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 of Report No. 4 of 2020 -SFR, Government of Telangana

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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............

Executive Summary of Report No. 4 of 2020 -SFR, Government of Telangana

_{(PDF 0.27 MB)}

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............

Glossary of Report No. 4 of 2020 -SFR, Government of Telangana

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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............

Abbreviations of Report No. 4 of 2020 -SFR, Government of Telangana

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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............

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26 March 2021

Compliance

Telangana

Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

Sector PSUs Introduction 2.1 9 Restructuring, Disinvestment and Privatisation of Power Sector PSUs 2.2 11 Investment in Pow er Sector PSUs 2.3 11 Budgetary Support to Power Sector PSUs 2.4 12 Reconciliation with Finance Accounts 2.5 14 Submission of Accounts by Power Sector PSUs 2.6 15............

Appendices of Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

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Pages 6 1 - 92 .Appendices Appendices Page 61 Appendix -1 (Reference to paragraph 2.6.1 ) Statement showing i nvest ments made by State Government in Power Sector PSUs whose accounts are in arrears (Figures in Columns 4 & 6 to 8 are ` in crore) Sl....

Overview of Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

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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...

Chapter - 3 (Functioning of PSUs Non-Power Sector ) of Report No. 5 of 2020 - Public Sector Undertakings, Government of Telangana

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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............

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26 March 2021

Compliance

Telangana

Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

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............

PSUs Chapter - 3 (Compliance Audit of Power Sector PSUs) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 4.83 MB)}

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............

Annexures of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

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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 ...

PSUs Chapter - 2 (Performance Audit of Power Sector PSUs) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.49 MB)}

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............

PSUs Chapter - 4 (Functioning of PSUs Non-Power Sector) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.57 MB)}

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 of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.25 MB)}

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............

PSUs Chapter - 1 (Functioning of Power Sector PSUs) of Report No. 1 of 2020 - Economic Sector and Public Sector Undertakings, Government of Telangana

_{(PDF 0.6 MB)}

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............

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24 March 2021

Compliance Performance

Jammu and Kashmir State (Upto 30-Oct-2019)

Report no. 1 of 2021 - Social, General, Economic and Revenue Sector Government of J&K

Particulars Reference to Paragraph Page Preface ix Overview xi-xvi Part I: Social, General and Economic (Non-PSUs) Sec tors Chapter I: Introduction Budget profile 1.1 1 Application of resources of the State Government 1. 2 2 Persistent savings 1.3 2 Funds transferred directly to the State............

Sector:

Finance |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare

Chapter 1 Introduction

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I Social, General and Economic (Non-PSUs) Sectors Chapter I Social, General and Economic (Non-PSUs) Sectors Introduction 1 CHAPTER I INTRODUCTION 1.1 Budget profile There are 36 Departments in the State of Jammu and Kashmir (J&K). For the year 2018-2019 for the State of Jammu and Kashmir the ov............

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24 March 2021

Financial

Jammu and Kashmir State (Upto 30-Oct-2019)

Report No. 2 of 2020 - State Finances, Government of Jammu & Kashmir

Debt Management 1.10 41 13. Fiscal Imbalances 1.11 47 14. Conclusions 1.12 51 CHAPTER–II FINANCIAL MANAGEMENT AND BUDGETARY CONTR OL 15. Introduction 2.1 53 16. Summary of Appropriation Accounts 2.2 54 17. Financial Accountability and Budget Management 2.3 55 18. Non-reconciliation of............

Sector:

Finance

Chapter 1 Finances of the State Government

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states 1.1.1 Summary of Fiscal Transactions Chart: 1.1 Structures of Government Accounts Government finances comprise the following: Source: Based on Budget Manual Revenue Receipts Taxes. Non-Tax Revenue, Grants-in-Aid, Share of Union Taxes Capital Receipts Debt Receipts, Loans and Advances etc.............

Appendices

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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............

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24 March 2021

Compliance

Report No. 2 of 2021 - Union Government (Civil) Compliance Audit Observations

CENTRAL PUBLIC SECTOR ENTERPRISES Ministry of Consumer Affairs, Food and Public Distr ibution Food Corporation of India Non availment of concessional railways freight 4.1 24 Avoidable expenditure due to inordinate delay in finalisation of Handling and Transport Contract 4.2 26 Payment of............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4: Central Public Sector Enterprises

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Report No. 2 of 2021 24 Ministry of Consumer Affairs, Food and Public Distr ibution Food Corporation of India 4.1 Non availment of concessional railways freight Food Corporation of India did not execute movement plan of food grains transportation as intended which resulted in non av ailment............

Chapter 7: Ministry of Home Affairs

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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...

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24 March 2021

Compliance

Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs

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. It............

Sector:

Taxes and Duties

Appendices

_{(PDF 0.26 MB)}

APPENDI\bES Report \bo. 1 of \f0\f1 (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) 171 Appendix-I: Status o\b certi\bication o\b revenue unde r Section 7(3)(b) o\b Goods and Services Tax (Compensation to States) Act ,...

Chapter 3 - Information Technology Audit of GSTN (Phase-II)

_{(PDF 1.36 MB)}

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.............

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23 March 2021

Compliance Performance

Bihar

Report No. 1 of the year 2020 of the Comptroller and Auditor General of India on General, Social and Economic Sectors for the year ended 31 March 2018 (Govt. of Bihar)

The Department replied (February 2019) that anti-erosion work required huge quantity of boulders of approx. 76,000 M 3. The EE asked the Railways to provide rail rakes for supply of boulders from worksite to quarry and the Railways stated that about 35 rakes would be made available for............

Sector:

Local Bodies |

Environment and Sustainable Development |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Information and Communication |

Power & Energy |

Transport & Infrastructure

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Meghalaya

Meghalaya

Telangana

Telangana

Telangana

Jammu and Kashmir State (Upto 30-Oct-2019)

Jammu and Kashmir State (Upto 30-Oct-2019)

Bihar