Audit Reports

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

CHAPTER - III BUDGETARY MANAGEMENT This Chapter reviews the allocative priorities of the State Government and comments on the transparency of budget formulation and effectiv eness of its implementation. It further reviews whether the decisions taken ...

CHAPTER – IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system based o n compliance with financial rules, procedures and directives as well as the timeliness and quality of reporting on the status of ...

CHAPTER – I OVERVIEW 1.1 Profile of the State Maharashtra is located in west-central part of the country. It has a long coastline (720 kms.) along the Arabian Sea. The State ranks second by po pulation and third in terms of geographical area. The...

STATE Maharashtra OFFICE NAME Accountant General (Audit)-II Maharashtra, Nagpur NAME OF THE REPORT Government Of Maharashtra Report No. 2 Of 2022 State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March ...

Paragraph Table of Contents Page Preface vii Executive Summary ix CHAPTER 1: OVERVIEW 1.1 Profile of the State 1 1.1.1 Gross State Domestic Product of the State 2 1.2 Basis and Approach to State Finances Audit Report 3 1.3 Structure of Government...

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 (Report No. 2 of the year 2022) Key Words 1. Preface Governor of Maharashtra, Article 151 of the Constitution of India, Audit observations,...

1. This Report has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India. 2. Chapter I is an overview of the State alongwith the targets and achievements of the Fiscal parameters. 3. Chapters II...

CHAPTER IV Empowerment of Urban Local Bodies and their functioning The Constitution (Seventy-fourth) Amendment Act, 1992 (CAA) enjoined upon the State Government to enact laws to endow th e municipalities with powers and authority to enable them to...

करण IV नागर था$नक सं थांचे समीकरण आ+ण यांचे काय संवधान (चौ-याहतरावी) स ु धारणा अधनयम, 1992 ने राय...

CHAPTER II AUDIT FRAMEWORK 2.1 Audit objectives This Performance Audit was conducted to assess:
whether provisions of Seventy-fourth CAA have been adequately covered in State legislations;
whether ULBs have been empowered by the State Gover...

करण II लेखापरा चौकट लेखापरा चौकट 2.1 लेखापर णा ची उीटे खालल म ु यांचे नधारण करयासाठ हे संपादण...

CHAPTER - I INTRODUCTION 1.1 Seventy-fourth Constitutional Amendment The Constitution (Seventy-fourth) Amendment Act, 1992 (CAA) which came into effect from 1 June 1993, introduced Part IXA ( the Municipalities). The Act provided constitutional...

APPENDICES Appendices 55 Appendix 5.1 (Reference: Paragraph 5.2.1) Property tax collection efficiency in test-checked ULBs during 2015-16 to 2019-20 Sr. No. Name of the ULB Total demand (` `` ` in crore ) Total collection ( ` `` ` in crore )...

प2र3श 4टे परशटे 69 परशट 5.1 (संदभ: परछे द 5.2.1) 2015-16 ते 2019-20 दरयान चाचणी-तपासणी के ले&या नागर( )था+नक...

This Report for the year ended March 2021 has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India. Audit of Urban Local Bodies is conducted under the provisions of the Comptroller and Auditor...

CHAPTER VI Human Resources in Urban Local Bodies As per Article 243W of the Constitution of India, the Municipalities were empowered to function as institutions of self-gover nment. The broad framework of functions carried out by ULBs is depic ted...

ाता वक माच/ 2021 रोजी संपले@या वषा/साठ=चा हा अहवाल भारता"या संवधाना"या अन ु "छे द 151 अंतग/त , महाराा"या...

करण VI नागर था$नक सं थांमधील मानवी संसाधने 0 भारतीय सं वधानाया अनु छे द 243 य ु न ु सार, नगरपालकांना ...

CHAPTER-1 PROFILE OF PANCHAYATI RAJ INSTITUTIONS 1 | P a g e PART-A PANCHAYATI RAJ INSTITUTIONS (PRIs) CHAPTER-1 PROFILE OF PANCHAYATI RAJ INSTITUTIONS 1.1 Background The Constitution (73 rd Amendment) Act, 1992 accorded constitutional status to the ...

CHAPTER-II FINANCES OF THE STATE 17 CHAPTER – II 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 relativ e to the previous year. It discusses ...

APPENDICES 133 APPENDICES Appendix-1 (Reference: Paragraph 1.1) State Profile Sr. No. Particulars Figures 1. Area 55,673 sq km 2. Population A As per Census (2001) 0.61 crore B As per Census (2011) 0.69 crore 2021 (Projected) 0.74 crore 3. (a)...

CHAPTER-IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES 93 CHAPTER – IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound financial reporting system with relevant and reliable information significantly contributes to efficient ...

CHAPTER-III BUDGETARY MANAGEMENT 67 CHAPTER – III BUDGETARY MANAGEMENT 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, the Governor shall cause to be laid before the State...

CHAPTER-I OVERVIEW 1 CHAPTER – I OVERVIEW 1.1 Profile of State The State of Himachal Pradesh is located in the Himalayan region of the northern part of India. The altitude of the different areas of th e State varies from 350 to 6,975 meters above...

i TABLE OF CONTENTS Paragraph(s) Page(s) Preface - ix Executive Summary - xi-xiv CHAPTER-I OVERVIEW Profile of State 1.1 1 Gross State Domestic Product of Himachal Pradesh 1.1.1 1-2 Sectoral contribution to GSDP 1.1.2 2-3 Basis and Approach to State ...

EXECUTIVE SUMMARY xi EXECUTIVE SUMMARY Background This Report on the finances of the Government of Himachal Pradesh presents an assessment of the financial performance of the Stat e during the year 2020-21 vis-à-vis the Budget Estimates and targets ...

STATE FINANCES AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2021 GOVERNMENT OF HIMACHAL PRADESH Report No. 2 of the year 2022

ix This Report is prepared for submission to the Gover nor of the State of Himachal Pradesh under Article 151 of the Constitution of India. Chapter I provides an overview of the State, sector al Contribution to GSDP, structure of Government accounts ...

Chapter 2 Operation and maintenance of Generating Plants 9 Chapter 2 Operation and maintenance of Generating Plants 2.1 Generation of Power The performance of the plants was evaluated on vari ous operational parameters of Generation - Plant Load...

Chapter 3 Fuel and Inventory Management 29 Chapter 3 Fuel and Inventory Management Fuel cost is the major component of the total cost of the power generation. Optimization of the fuel cost through effective and efficient planning of procurement and...

Chapter 6 Power Procurement on the basis of Merit Order Dispatch by Haryana Power Purchase Centre for Haryana State 61 Chapter 6 Power Procurement on the basis of Merit Order Dispatch by Haryana Power Purchase Centre for Haryana State Haryana Power...

Chapter 5 Compliance of Environmental norms and Generation of clean energy 51 Chapter 5 Compliance of Environmental norms and Generation of clean energy 5.1 Compliance of Environmental norms Coal based Thermal Power Plants contribute to atmospheric...

Chapter 1 Introduction 1 Chapter 1 Introduction 1.1 Introduction Haryana Power Generation Corporation Limited (Company) a wholly owned Government Company incorporated (March 1997) to pla n, commission and operate power generation plants to cater to...

Executive Summary vii Executive Summary Haryana Power Generation Corporation Limited (Company) a wholly owned Government Company incorporated (March 1997) to pla n, commission and operate power generation plants to cater to the req uirements of...

Chapter 4 Financial Management 43 Chapter 4 Financial Management Efficient fund management is the need of the hour in any organisation. This also serves as a tool for decision making, optimum utilisation of available resources at favourable terms at ...

Chapter 7 Conclusion 75 Chapter 7 7.1 Conclusion 7.1.1 Operation and maintenance of generating plants The generation of the Company declined from 10,567. 83 MUs in 2017-18 to 5,466.81 MUs in 2020-21, far below the normative ge neration approved by...

v PREFACE The Performance Audit Report on ‘Functioning of Haryana Power Generation Corporation Limited’ has been prepared under the pr ovisions of Section 19-A of the Comptroller and Auditor General’s (Duties, P owers and Conditions of...

Chapter 2 Energy and Power 9 CHAPTER 2 Energy and Power Uttar Haryana Bijli Vitran Nigam Limited and Dakshin Haryana Bijli Vitran Nigam Limited 2.1 Implementation of Deen Dayal Upadhyaya Gram Jyo ti Yojana The works for all the 21 projects under the ...

Chapter 1 Introduction 1 CHAPTER 1 Introduction 1.1 Introduction There are 53 Departments, 37 Public Sector Undertakings and 37 Autonomous bodies under 16 1 clusters functioning under the Government of Haryana as detailed in Appendix 1 . This Report ...

Chapter 3 Industries and Commerce 25 CHAPTER 3 Industries and Commerce Haryana State Industrial and Infrastructure Development Corporation Limited 3.1 Undue reduction in extension fee The Company, by granting extension beyond permitted time period...

Appendices Appendix 1 (Reference: Paragraph 1.1; Page 1) Detail of clusters alongwith Departments, Public Sector Undertakings and A utonomous Bodies within a cluster Cluster Departments Public Sector Undertaking Autonomous Bodies 1. Health & welfare ...

i TABLE OF CONTENTS Paragraph Page Preface v Overview vii-ix Chapter 1 Introduction Introduction 1.1 1 Budget Profile 1.2 2-3 Application of resources of the State Government 1.3 3 Planning and conduct of Audit 1.4 3-4 Significant audit observations ...

v PREFACE This Report for the year ended 31 March 2021 has been prepared for submission to the Governor of the State of Haryana under Artic le 151 of the Constitution of India. The Report contains significant results of complian ce audit of seven...

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...