Audit Reports

OVERVIEW vii Chapter-I Introduction This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from the Performance Audits and test audit of transactions of various Departments of the Government of Nagaland pertainin g to General, Economic and Revenue..................

The PSU had not paid any guarantee fee to the State Governm ent during 2018-19 in absence of any demand from the State Government. 4.1.8 Performance of PSUs as per their latest final ised accounts The financial position and working results of working PSUs (all Government companies) as per..................

CHAPTER I: INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from the performance audit and test audit o f transactions of various departments of the Government of Nagaland pertaining to General , Economic and Revenue..................

This chapter Audit Report for the year ended 31 March2019 66 contains audit findings on one Performance Audit (PA) viz., ‘Construction and Maintenance of Government buildings by PWD (Housing )’. Performance Audit PUBLIC WORKS DEPARTMENT (HOUSING) 3.2 Performance Audit on Construction and..................

of CRSM Retaining wall at AghunatoMelaTizu-A, Zunheboto 13.09.2018 6250000 24.09.2018 28.11.2018 5625000 3 of p/ 180-181 Piyeto landslide debris clearance 2 Const. of CRSM Retaining wall at AghunatoMelaTizu-B, Zunheboto 13.09.2018 6250000 24.09.2018 28.11.2018 5625000 3 of p/ 182-183 Piyeto..................

revealed the following: ➢ The major works proposed and taken up (2006 - 07) were stopped in 2008 - 09 due to non - availability of sites and poor performance of contractors. ➢ Works such as construction of detention ponds, wells with pumping arrangements etc., though provided for in the..................

examination into the design, agility/adaptability of the infrastructure for the management of storm water and other relevant issues; hence this performance audit (PA). The scope of this PA is not limited to the SWD infrastructure. We have attempted to address the larger conceptual question..................

The change in land use in Bengaluru as per the above study is depicted in Chart 1.7 . Chart 1.7: Land use dynamics in Bengaluru The frequency of floods has increased over the years and has become a regular phenomenon resulting in submergence of low areas causing water stagnation at..................

State’s performance in mobilizat ion of additional resources should be assessed in terms of its own resources comprising revenue from its own tax and non - tax sources. Own Tax Revenue The Own tax revenue of the State consist of taxes such as State GST, Sales Tax, State Excise, Taxes on..................

9. Controller of Defence Accounts . 10 . Southern Command . Quality of Accounts and Financial Reporting Practices State Finances Audit Report 126 for the year ended 31 March 2020  Advers e balance under DDR Heads Adverse balances are negative balances appearing under those heads of account..................

5. The Reports containing the findings of Performance Audit and Audit of transactions in various Government departments, observat ions arising out of audit of Statutory Corporations, Boards and Government Companies and observations on Revenue Receipts are presented..................

 Non -debt receipts: Proceeds from disinvestment, Recoveries of loans and advances; Capital Expenditure includes expenditure on the acquisition of land, building, machinery, equipment, investment in shares, and loans and advances by the government to PSUs and other parties. At present, we have..................

Inspite of these provisions, the explanatory notes on audit paragraphs of the Reports w ere being delayed. 138 paragraphs (including performance audit) included in the Reports of the Comptroller and Auditor General of India on Revenue Sector f or the years ended 31 March 2015, 2016, 2017,..................

32 Law & Legal 54 Soil and Water conservation 11 Devasthan 33 LFAD 55 Stamps Duty & Registration Fee 12 Disaster Management Relief & Civil Defence 34 Medical & Health 56 State Excise 13 Election 35 Medical Education 57 Sta tistics & Economics 14 Elementary Education 36 Minority Affairs..................

Bio-digester based toilets employs a technology developed by the Defence Research Development Organisation which includes a Fibre Reinforced Plastic tank and microbial seed digester. The technology uses anaerobic bacteria for bio-digestion of human waste, r esulting in conversion of the..................

which included the departments of Adi Dravidar and Tribal Welfare, Agriculture, Health & Family Welfare, Higher Education, Revenue & Disaster Management, Rural Development and Panchayat Raj , School Education and Social Welfare & Nutritious Meal Programme . The instances ment ioned in this..................

in submission of explanatory notes itself (replies of the department s), with average delays of three months in respect of 136 paragraphs (includin g performance audit) appearing in the CAG’s Revenue Audit Reports for th e years ended 31 March 2013, 2014, 2015, 2016 and 2017 placed bef ore the..................

Three years Not defined Under MMGSY, validity of co nsultancy continued for more than four years and six months and despite unsatisfactory performance of several empanelled consultants the department only changed (August 2017 and September 2018) the allotted divisions among eight..................

(SECTION A) Appendix – 2.1.1 (Referred to paragraph 2.1.2.2 (ii) (b); page 6) Incomplete bridge works due to non-acquisition of r equired land Sl. No. Name of work Name of the Districts Date of completion /Status Estimated cost (in crore) Total expenditure (` `` ` in crore) Type of..................