Audit Reports

E XECUTIVE S UMMARY The Report The State Finances Audit Report of the Government of Meghalaya for the year ended 31 March 2020 provides an analytical review of the finances of the State Government. This report is primarily based on an analytical ass ...

FINANCES OF THE STATE C HAPTER -II Chapter II: Finances of the State 2.1 Introduction This Chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relativ e to the previous year,...

APPENDICES Appendices 119 APPENDIX 2.1 Time Series Data on State Government Finances (Reference: Paragraphs 2.4.2.2 & 2.8) (` `` ` in crore) 2015-16 2016-17 2017-18 2018-19 2019-20 Part A – Receipts 1. Revenue Receipts 7043.13 8938.95 9273.48...

OVERVIEW C HAPTER -I Chapter I: Overview 1.1 Profile of the State Meghalaya is situated in the North Eastern region o f India and is bound in the north and east by Assam and in the south and west by Banglade sh. The State is spread over a...

BUDGETARY MANAGEMENT C HAPTER -III Chapter III: Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources. Budget glossary is given in Appendix 3.1. The budget ...

CHAPTER -II GENERAL SECTOR 5 CHAPTER - II GENERAL SECTOR 2.1 Introduction This chapter of the Report for the year ended 31 March 2019 deals with the audit observations relating to the State Government Depar tments/Authorities/Units under General...

CHAPTER -III ECONOM IC SECTOR 65 CHAPTER - III ECONOMIC SECTOR 3.1 Introduction This chapter of the Audit Report for the year ended 31 March 2019 deals with the audit observations on the State Government departments un der the Economic Sector. The...

CHAPTER -IV ECONOMIC SECTOR (PUBLIC SECTOR UNDERTAKINGS) 85 ECONOMIC SECTOR (PUBLIC SECTOR UNDERTAKINGS) 4.1.1 Introduction As of 31 March 2019, there were six PSUs (all Gover nment companies) in Nagaland as detailed below: Table 4.1: Total number...

CHAPTER-VI FOLLOW UP OF AUDIT OBSERVATIONS 115 CHAPTER - VI FOLLOW UP OF AUDIT OBSERVATIONS 6.1 Response of the Departments to the recommendati ons of the Public Accounts Committee The Public Accounts Committee Reports/recommendatio ns are the...

v The city of Bengaluru is a victim of a paradoxical situation - urban flooding on one hand and depletion of ground water table levels, on the other. There is an urgent need for urban managers to address this issue from the water...

9 The main objectives of the PA were to ascertain: ➢ Whether there exists an adequate mechanism for collection and conservation of storm water; ➢ Whether storm water management was efficient and effective in terms of planning, designing and...

13 3.1.1 Absence of regulatory framework governing storm water management in Bengaluru The State formulated (2002) a Water Policy in tune with the National Water Policy, which provides policy guidance for the management of water resources in the...

93 BBMP was provided with funds under various schemes like JnNURM, Nagarothana Yojane, Special Infrastructure Projects, Finance Commission Grants etc. , apart from its own funds for management of SWDs. The details of allocation and expenditure for...

71 State Finances Audit Report for the year ended 31 March 2020 Introduction The chapter reviews the allocative priorities of State Gover nment and comments on transparency of Budget formulation and effectiveness of its implementation. Effective...

i State Finances Audit Report for the year ended 31 March 20 20 Contents Preface Executive Summary v vii Chapter I : Overview Para No. Page No. 1.1 Profile of the State 1 1.1.1 Gross State Domestic Product of Rajasthan 1 1.2 Basis and Approach to...

107 State Finances Audit Report for the year ended 31 March 2020 Introduction A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government...

C HAPTER -IV STAMP DUTY AND REGISTRATION FEE 29 CHAPTER -IV: STAMP DUTY AND REGISTRATION FEE 4.1 Tax administration Receipts from Stamp Duty (SD) and Registration Fee (RF) in the State are regulated under the Registration Act, 1908, the Rajasthan...

Part -A REVENUE SECTOR CHAPTER -I GENERAL 1 CHAPTER -I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax an d non -tax revenue raised by the Government o f Rajasthan during the year 201 9-20 , the State’s share of net proceeds of divisible...

CHAPTER -I I TAXES ON SALES, TRADE, SUPPLIES , etc. 13 CHAPTER -II TAXES ON SALES, TRADE, SUPPLIES , etc. 2.1 Tax administration The receipts from the Goods and Services Tax/ Value Added Tax/Central Sales Tax/ Entry Tax payable under the respective...

CHAPTER -III LAND REVENUE 23 CHAPTER -III: LAND REVENUE 3.1 Tax administration Assessment and collection of land revenue are governed under the Rajasthan Land Revenue Act, 1956 and rules framed thereunder. Land revenue mainly comprises rent on land, ...

C HAPTER -V STATE EXCISE 41 CHAPTER -V: STATE EXCISE 5.1 Tax administration The Secretary, Finance (Revenue) is the administrative head of the State Excise Department (Department) at Government level. The Department is headed by the Excise...

Part -B EXPENDITURE SECTOR CHAPTER -VI GENERAL 49 p CHAPTER -V I : GENERAL 6.1 Profile of the Audited Entity There are 66 Departments , 234 Autonomous Bodies (ABs) and 14 Public Sector Undertakings (PSUs) under General and Social Sector of the...

CHAPTER II SPECIFIC AREA COMPLIANCE AUDIT 5 HIGHER EDUCATION DEPARTMENT 2.1 Specific area Compliance Audit of outcomes in higher education Executive Summary This Specific area Compliance Audit was conducted to ascertain the outcomes of higher...

SECTION B Revenue Sector CHAPTER – I: GENERAL 1.1 Introduction This chapter presents the overview of revenue raised by the Government of Jharkhand and arrears of taxes pending collection a gainst the backdrop of audit findings. 1.2 Trend of...

OVERVIEW OVERVIEW The Report comprises three sections: SECTION-A deals with the results of audit of the Departments /Entities under General Social and Economic sectors of the Governme nt of Jharkhand; SECTION-B deals with the results of audit of the ...

SECTION C Public Sector Undertakings 1.1 Functioning of State Public Sector Undertakings General 1.1.1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs ar e established to carry out ...