Audit Reports

CHAPTER 3 BUDGETARY M ANAGEMENT Introduction This chapter reviews the integrity, transparency, and effectiveness of the budgetary process and allocative priorities, including supplementary grants, and the concomitant financial management, assessing...

CHAPTER 2 FINANCES OF THE STATE This chapter provides a broad perspective of the finances of the State and analyses the critical changes in major fiscal aggregates relative to the previous year. It discusses the overall trends during the five -year...

Appendix 1.1 Part A (R eference: Paragraph - 1.1 ) PROFILE OF JHARKHAND A. General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. 2011 3.33 crore b. 2021 3.85 crore 3 A Density of Population 1 (As per 2011 Census) (All I ndia ...

CHAPTER 4 QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES This Chapter provides an overview on the quality of accounts and compliance of the State Government in its financial reporting practices, with prescribed financial rules, procedures and ...

Executive Summary The Report Based on the audited accounts of the Government of Jharkhand f or the year ending 31 March 2021 , this Report provides an analytical review of the finances of the State Government. The Report is structured in five...

CHAPTER 1 OVERVIEW 1.1 Profile of the State The State of Jharkhand was created in November 2000 by dividing the State of Bihar . It has an area of 79,714 sq. km. It is the 16 th largest State of the country in terms of geographical area, of which,...

Table of C ontents Reference Paragraph Page No. Preface - v Executive Summary - vii CHAPTER 1: OVERVIEW Profile of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 3 Report Structure 1.3 3 Overview of Government Account...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in www.agjh.cag.gov.in State Finance s Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Government of Jharkhand Report No. 2 for the year 2022 State ...

Preface This Report has been prepared for submission to the Governor of Jharkhand under Article 151 of the Constitution . Chapter 1 of this Report contains the basis and approach to State Finances Audit Report, structure of the Report, structure of...

33 Chapter 3 Levy, assessment, collection and remittance of Government revenues 3.1 Fund Management 3.1.1 Trend of revenue and expenditure The revised budget estimates and the actual receipts of the regulatory wing of the Transport Department during ...

Chapter 1 Introduction 1 Functioning of Transport Department Chapter 1 1.1 Introduction The Transport Department ensures compliance with the provisions of the Central Motor Vehicles Act, 1988 (MV Act), Central Motor Vehicles Rules (CMVR) 1989, the...

v Executive Summary Transport Department ensures compliance with the provisions of the Central Motor Vehicles Act, 1988 (MV Act), Central Motor Ve hicles Rules (CMVR) 1989, the Haryana Motor Vehicles Act, 2016 and Hary ana Motor Vehicles Rules 2016. ...

Key words of Report of the CAG of India of Performance Audit on Functioning of Transport Department for the year ended 31 March 2021 - Government of Haryana Report No. 4 of the year 2022. Chapter I Introduction Organisational set up , Functions of...

APPENDICES 121 Appendix 1.1 State Profile (Reference: Paragraph 1.1; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3 Density of...

CHAPTER–V\b STATE\bPUBLIC\bSECTOR\bENTERPRISES\b \b 103 Chapter 5: State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled Ot her Companies. Impact...

CHAPTER–IV QUALITY\bOF\bACCOUNTS\bAND\b\b FINANCIAL\bREPORTING \bPRACTICES\b \b 83 Chapter 4: Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with re levant and reliable information significantly...

CHAPTER–I OVERVIEW 1 Chapter 1: Overview 1.1 Profile of the State Haryana is located near the National Capital. Out of 22 districts of Haryana, 14 are part of the National Capital Region. It is the 21 st largest State in terms of geographical area ...

CHAPTER–III\b BUDGETARY \bMANAGEMENT \b \b 63 Chapter 3: Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and...

EXECUTIVE SUMMARY Executive Summary ix Executive Summary Background This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2020-21 vis-à- vis the Budget Estimates, the targets ...

i TABLE OF CONTENTS Paragraphs Page(s) Preface vii Executive Summary ix-xiii Chapter –1 OVERVIEW Profile of the State 1.1 1 Gross State Domestic Product of the State 1.1.1 1-2 Basis and Approach to State Finances Audit Report 1.2 2-3 Report...

vii PREFACE This Report has been prepared for submission to the Governor of the State of Haryana under Article 151 of the Constitution. Chapters I to III of this Report contain audit observations on matters arising from examination of the Finance...

Key words of State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 Chapter 1: Overview Profile of the State, Basis and Approach to State Finances Audit Report, Report structure, Overview of...

CHAPTER-I GENERAL 1 CHAPTER I: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Governmen t of Haryana, the State’s share of net proceeds of divisible Union ta xes and duties assigned to States and...

APPENDICES 95 Appendix I (Refer Paragraph No. 1.7.5) Position of paragraphs which appeared in the Audit Reports and those pending discussion/replies not received as on 31 De cember 2021 Name of tax 2016-17 2017-18 2018-19 Total Taxes on Sales, Trade ...

CHAPTER-IV STAMP DUTY 83 CHAPTER IV: STAMP DUTY 4.1 Tax administration Receipts of stamp duty and registration fee are regulated under the Indian Stamp Act, 1899 (IS Act), the Registration Act, 1908, Pun jab Stamp Rules, 1934, as adopted by the...

CHAPTER-II TAXES/VAT ON SALES, TRADE 17 CHAPTER II: TAXES/VAT ON SALES, TRADE 2.1 Tax administration The Haryana Value Added Tax Act, 2003 (HVAT Act) and rules framed thereunder are administered by the Additional Chief Secretary (Excise and...

i TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii-x CHAPTER-I GENERAL Trend of revenue receipts 1.1 1-7 Analysis of arrears of revenue 1.2 7-8 Arrears in assessments 1.3 9 Evasion of tax detected by the Department 1.4 9-10...

Chapter 3 Infrastructure, organisation and management of Direct Benefit Transfer 39 Chapter 3 Infrastructure, organisation and management of Direct Benefit Transfer 3.1 Non-implementation of DBT on all schemes of all departments The State DBT cell...

Chapter 4 Conclusions 45 Chapter 4 Conclusions (A) Regarding Social Justice and Empowerment Department, Audit observed that neither Department nor NIC prepared o r ensured preparation of any System Design Documentation for the application. As a...

Executive Summary vii Executive Summary Direct Benefit Transfer (DBT) is a major reform initiative of the Government to ensure better and timely delivery of benefits fr om Government to the people. This marks a paradigm-shift in the process of...

Chapter 1 Overview 1 Chapter 1 Overview 1.1 Introduction 1.1.1 Direct Benefit Transfer Direct Benefit Transfer (DBT) is a major reform initiative by the Government of India (GoI) to ensure better and timely delivery of benefits from Government to...

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Report No. 12 of 2022 (Performance Audit) 15 Chapter 3: Status of Action Taken Notes (ATN) of the Ministry on earlier CAG’s Audit Reports and Public Accounts Committee (PAC) recommendations Audit had conducted a Performance Audit on Exemptions to...

Report of the Comptroller and Auditor General of India for the year ended March 2021 Performance Audit on Exemptions to Charitable Trusts and Institutions Union Government Department of Revenue - Direct Taxes Report No. 12 of 2022 Laid on the table...

i Preface This Re\bort \for the year ended March 2021 has been \bre\bared \for submission to the President under Article 151 o\f the Constitution o\f India. The Re\bort contains signi\ficant results o\f the Per\formance Audit o\f Assessments o\f...

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Chapter 3 Village and Household Electrification 3.1 Physical progress of rural electrification sche mes in the State 3.1.1 RGGVY (XII FYP) and DDUGJY The scope and achievement of works under RGGVY (XII FYP) and DDUGJY as on March 2020 has been given ...

Chapter 5 S trengthening of S ub-transmission and D istribution network 5.1 Non achievement of target of PSSs construction The development of sub-transmission and distributio n (ST&D) infrastructure 81 in rural areas aimed to provide uninterrupted...

Chapter 6 Financial Management 6.1 Financial Status of RE Scheme Financing of rural electrification can be classifie d in two categories, viz., schemes financed by the Government of India and sch emes financed by the Government of Jharkhand. Flow of ...

Chapter 2 Planning 2.1 Deficiencies in planning by the Department and JBVNL Deficient planning for feeder separation JBVNL prepared DPRs without taking into considerati on details such as feeders with mixed load where feeder separation was required, ...

Chapter 1 Introduction With the aim of providing access to electricity to all households in five years, Government of India (GoI) launched (March 20 05) Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY), a Scheme for creation of rural electricity...

Chapter 4 Separation of feeders Feeder separation refers to supply of electricity t o agricultural consumers and to non-agricultural consumers (domestic and non -domestic) separately through dedicated feeders. This arrangement allows the dist...

Chapter 8 M onitoring 8.1 District Electric Committee Ministry of Power, GoI had instructed (April 2015) all States to notify District Electric Committees 138 (DECs). In Jharkhand, the Chief Engineer/Superintending Engineer of JBVNL was to be...

SECTION A General, Social and Economic Sectors CHAPTER-I INTRODUCTION 1.1 About this Section This section of the Report contains the results of Compliance Audit of various departments under General, Social and Economic Sect ors of the Government of...

APPENDICES APPENDICES (SECTION A) Appendix – 2.1.1 (Referred to paragraph 2.1.1; page 5) List of major findings of the committee constituted by the Secretary, Health, Medical Education and Family Welfare Department, Government of Jharkhand (i)...

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 Governm ent of Jharkhand; SECTION-B deals with the results of audit of...

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Performance Audit Report on Conservation of Coastal Ecosystems 40 Chapter 5: Conservation of Coastal Ecosystems Audit sampled two coastal districts from each of the nine coastal states to assess the health of vulnerable and fragile marine ecosystems ...

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Performance Audit Report on Conservation of Coastal Ecosystems 14 Chapter 3: Project Clearances under CRZ Notifications To implement the CRZ notifications which sought to regulate developmental activities in the coastal areas, MoEF&CC classified the ...

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