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Page 2 of 164, showing 10 records out of 1,636 total

22 September 2022
Financial
Rajasthan
Report No. 3 of the Year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Rajasthan .

This report provides an analytical review of the finances of the Government of Rajasthan based on the audited accounts for the year ended 31 March 2021. The financial performance of the State has been assessed...........................

Sector:
Finance
Chapter-II
(PDF 11.57 MB)

55.05 per cent of the Revenue Receipts during 2020-21 came from the State’s own resources, while Central Tax Transfers and Grants-in-Aid together contributed 44.95 per cent indicating the large influence of tax transfers and Grants-in-Aid from Gol on Rajasthan’s fiscal position. During...........................

Appendices
(PDF 8.31 MB)

i nterest 0.08 0.05 Loans f rom Life I nsurance C orporation of India 1 5.36 12,53 Special Securities iss ued to National Small Savings Fund of the Central 13,823.56 12,238.80 Government Loans from Other Institutions 59,379.49 52,499 .48 Ways and Means Advances - - Overdraft from Reserve Bank of...........................

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16 September 2022
Compliance Performance
Meghalaya
Report No.3 of 2022 - Audit Report on Social and Economic Sectors for the year ended 31 March 2020, Government of Meghalaya.

136 Appendix – 3.3.1 Statement of JVs/Lease/MOU entered by the MMDC and their Status 137 Appendix – 3.4.1 List of various Reports (Schemes and Guidelines) submitted by GMS to MMDC 138 Appendix – 3.5.1 Details of Interest and Damages le vied by the EPFO 139 Appendix – 4.1.1...........................

Sector:
Environment and Sustainable Development |
Agriculture and Rural Development |
Social Welfare |
Power & Energy
Chapter-III-Economic Sector (Public Sector Enterprises)
(PDF 0.24 MB)

In this regard Audit noted that the GMS had submitt ed various Reports pertaining to schemes and guidelines for mining to the MMDC as de tailed in Appendix-3.4.1 . Audit also noticed, that there was nothing on the r ecord to show that MMDC had reviewed these Reports nor had made any...........................

Chapter-II- Economic Sector
(PDF 2.77 MB)

Circulars, orders and notification issued from time to time by the GoI and State Government. 2. Standard Operating Procedures, Handbook on DBT and Guidelines for State DBT Cell issued by DBT Mission. 3. Scheme guidelines of the PMAY and IGOAPS on the pro cess of identification and authentication...........................

Appendices
(PDF 0.32 MB)

Audit Report on Social and Economic Sectors for the year ended 31 March 2020 138 Appendix 3.4.1 List of various Reports (schemes and guidelines) su bmitted by GMS to MMDC (Reference: Paragraph 3.4) Sl. No. Particulars Date of submission 1. Note on the Meghalaya Environment Protection and...........................

Chapter-I- Social Sector
(PDF 0.19 MB)

1.2.3 Audit Findings The audit findings are discussed in the succeeding paragraphs: 1.2.3.1 Undue delay in release of funds As per the CMSAS Guidelines, funds will be placed a t the disposal of the CDPOs of all 41 ICDS Projects in the State, which will be de posited in the Nationalised Bank...........................

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16 September 2022
Compliance
Meghalaya
Report No.2 of 2022 - Audit Report on Revenue Sector for the year ended 31 March 2020, Government of Meghalaya.

as sources of au dit criteria during the Audit: (i) Meghalaya GST Act 2017 (MGST Act, 2017); (ii) Meghalaya GST Rules 2017 (MGST Rules, 2017); (iii) Guidelines issued by Central/State Government and GST Council from time to time. 2.3.6 Non-production of records Audit had selected a sample of 136...........................

Sector:
Taxes and Duties
Chapter-I- General
(PDF 0.18 MB)

By amalgamating a large number of Central and State taxes into a single tax, GST will mitigate ill effects of cascading or double taxation in a major way and pave the way for a common nation al market. GST is a multi-stage tax system which is comprehensive in nature and app lied on the sale...........................

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22 September 2022
Compliance
Rajasthan
Report No. 2 of the year 2022 - Audit of Local Bodies in Rajasthan for the year ended 31 March 2020, Government of Rajasthan.

Third party inspection/impact study and evaluation of the scheme as envisaged in the guidelines was not also conducted resulting in poor monitoring and supervision of the scheme. The scheme implementation did not focus on establishment/ development of small-scale industries and necessary...........................

Sector:
Local Bodies |
Agriculture and Rural Development
Chapter-IV
(PDF 10.12 MB)

In this regard, following were observed in audit: (i) Non-preparation of Detailed Project Report (DPR): According to Swachh Bharat Mission (SBM) Guidelines 2014, DPR was to be prepared at the earliest for Solid Waste Management (SWM). No such DPR for SWM was prepared by the M Corp till...........................

Chapter-II
(PDF 31.18 MB)

(vii) Development of art, culture and tourism. The guidelines for implementation of the MADS were issued in March 2015 3 by the Rural Development and Panchayati Raj Department (RD&PRD), Government of Rajasthan (GoR). The Guidelines provided that 20 per cent of total allotted fund would be...........................

Chapter-III
(PDF 4.99 MB)

3.5.3 Implementation of Technical Guidance and Support/Supervision In pursuance of recommendations of XIIJ:fu Central Finance Commission, the Government of Rajasthan, Finance (Audit) Department issued notification (2 February 20 II) for adoption of I3 parameters under the Technical...........................

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16 September 2022
Financial
Meghalaya
Report No.1 of 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Meghalaya.

 The State Government should formulate guidelines fo r quick completion of incomplete projects and strictly monitor reasons fo r time and cost overrun with a view to take corrective action. In addition, it s hould give priority to works nearing completion. (Chapter II) State Finances Audit...........................

Sector:
Finance
Chapter-II- Finances of the State
(PDF 0.62 MB)

employer’s share with the designated authority i.e., National Securities Depository Limited (NSDL)/trustee bank for further investment as per the guidelines of NPS. The State Government opens a Current Accoun t with the Bank for parking the funds before transfer to NSDL. As on 31 March 2020,...........................

Chapter-IV-Quality of Accounts and Financial Reporting Practices
(PDF 0.22 MB)

with the orders of the Hon’ble National Green Tribunal, the Mining and Geology Department, Government of Me ghalaya, had issued the Revised Guidelines of Meghalaya Environment Protect ion and Restoration Fund in August 2020 . The Revised Guidelines which was also approved with amendments...........................

Appendices
(PDF 0.42 MB)

Resource Mobilisation Own Tax Revenue/GSDP 4.21 4.32 4.91 5.57 5.45 6.20 Own Non-Tax Revenue/GSDP 0.91 2.50 1.24 1.33 1.53 1.56 Central Transfers 52/GSDP 22.92 25.76 25.27 23.30 20.14 24.19 II. Expenditure Management Total Expenditure/GSDP 30.33 35.20 31.95 36.56 30.39 39.82 Total...........................

Chapter-III-Budgetary Management
(PDF 0.63 MB)

A typical budget preparation process in a State is given in Chart 3.1 below: Chart 3.1: Budget preparation process CSS: Centrally Sponsored Schemes; CS: Central Schemes. The outlays on the various activities of Government are met from the Consolidated Fund which is made up of (a)...........................

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22 September 2022
Compliance
Rajasthan
Report No. 1 of the year 2022 - Compliance Audit of selected Departments of Government of Rajasthan for the year ended 31 March 2021, Government of Rajasthan.

(Paragraph 7.12) The Minority Affairs Department and W AQF Board failed to adhere to the Micro Finance Scheme Guidelines while disbursing loan of Self Help Groups which resulted in non-recovery of loans and penalty of ~ 3.28 crore and defeated the very purpose ofmicrofinancing............................

Sector:
Finance |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Taxes and Duties
Appendices
(PDF 58.13 MB)

(Paragraph 7.12) The Minority Affairs Department and W AQF Board failed to adhere to the Micro Finance Scheme Guidelines while disbursing loan of Self Help Groups which resulted in non-recovery of loans and penalty of ~ 3.28 crore and defeated the very purpose ofmicrofinancing............................

Chapter-VII
(PDF 12.07 MB)

Audit is of the view that if the sugar been distributed immediately after receipt of the new guidelines (June 2017) from the outstanding stock of previous years and if procurement had been made after considering stock in hand, the wastage of sugar could have been avoided. The matter was...........................

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21 September 2022
Financial
Andhra Pradesh
Report No. 2: Performance Audit of Outcomes in Higher Education in Andhra Pradesh, Government of Andhra Pradesh.

The State Higher Education Council had not prepared perspective and annual plans, as required under Rashtriya Uchchatar Shiksha Abhiyan (RUSA) guidelines. State Level Quality Assurance Committee (SLQAC) had a short-term target of achieving 100 per cent National Assessment and Accreditation...........................

Sector:
Finance
Chapter-3 Quality of Higher Education
(PDF 0.52 MB)

Based Credit System We observed that all the three test-checked uni versities have implemented CBCS (includes semester system) in line with UGC guidelines both in respect of UG and PG courses from 2015-16 (AU) and 2016-17 (SVU and AKNU) onwards. (b) Introduction of new courses In respect of...........................

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20 September 2022
Performance
Karnataka
Report No. 5 of 2022 - Performance Audit on Implementation of Deendayal Upadhyaya Gram Jyoti Yojana (DDUGJY)/ Pradhan Mantri Sahaj Bijli Har Ghar Yojana (SAUBHAGYA), Government of Karnataka.

of prevailing acts and rules, avoidable expenditure, underutilisation of assets, loss of grant, shortage of material s , deviations from scheme guidelines, manual provisions, contractual terms , etc . ESCOM s took 12 to 37 months beyond the stipulated periods for completion of works under...........................

Sector:
Power & Energy
Chapter II
(PDF 0.33 MB)

5 Chapter II Planning and Financial Management Planning Field survey 2.1. As per the scheme guidelines, ESCOMs were required to identify need for feeder separation and critical gaps in sub -transmission and distribution network considering...........................

Chapter III
(PDF 0.46 MB)

The reply is silent in respect of works under DDG. Award and completion of projects 3.3. DDU GJY guidelines (Para 9 chapter II) stipulated that the projects were to be completed within a period of 24 months from the date of issue of letter of award (LoA) by the utilities, in case of turnkey...........................

Executive Summery
(PDF 0.1 MB)

of prevailing acts and rules, avoidable expenditure, underutilisation of assets, loss of grant, shortage of material s, deviations from scheme guidelines, manual provisions, contractual terms , etc . ESCOM s took 12 to 37 months beyond the stipulated periods for completion of works under...........................

Chapter IV
(PDF 0.22 MB)

The Moni toring Committee (MC) had given its approval in August 2015 for implementation of DDUGJY in the state. As per the guidelines, works should have commenced within six months from the communication of approval by MC, i.e. by February 2016, and completed with in 24 months. Audit observed...........................

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20 September 2022
Performance
Karnataka
Report No.4 of 2022 - Performance Audit of Implementation of Housing Schemes for Urban Poor in Karnataka, Government of Karnataka.

(Chapter 2: Para graph 2.4) The State Government was yet to comply four out of six mandatory reforms prescribed in the scheme guidelines to ease the administrative and regulatory bottlenecks for facilitating growth of affordable housing sector through private participation. This resulted...........................

Sector:
Social Infrastructure
Chapter II
(PDF 0.56 MB)

while many ineligible beneficiar ies were provided benefit under the scheme as explained below : 2.1.1 Conducting Demand Survey As per the PMAY(U) guidelines , c onduct ing of d emand survey was the first step in the implementation of the scheme . Paragraph 8.3 of s cheme guidelines envisage d...........................

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22 September 2022
Performance
Rajasthan
Report No. 5 of the year 2022 -Performance Audit of Direct Benefit Transfer

The details are given in table 1 below: 2 Guidelines for State DBT Cell by DBT Mission under Cabinet Secretariat . 3 Rajasthan Bhamashah (Direct Transfer of Public Welfare Benefits and Delivery of Services) Act, 2017 4 161 sc hemes vide notification dated 6 th February 2017 and 03 schemes vide...........................

Sector:
Finance |
Social Welfare |
Information and Communication
Chapter-II
(PDF 0.4 MB)

The State Government accepted the facts and intimated (July 2021) that as per Section 7 of Aadhaar Act 2016, the Central/State Government cannot deny any service/benefit to a person due to la ck of Aadhaar. The reply is not appropriate as Rule 5 of Pension rules 42clearly prescribes that the...........................

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