Audit Reports

APPENDICES Appendix 1.1 Part A Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund......

FINANCIAL MANAGEMENT AND CHAPTER 2 BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

purposes unless specified otherwise within 12 months of the closure of the financial year and after verification, these should be forwarded to the Accountant General (Accounts and Entitlement) by the department concerned. As per information furnished by the Accountant General (A&E), Utilisation......

1.1.2 3 Budget estimates and actuals 1.1.3 4 Gender budgeting 1.1.4 6 Resources of the State 1.2 6 Resources of the State as per the Annual Finance Accounts 1.2.1 6 Funds transferred to State Implementing Agencies outside the 1.2.2 8 State budget Revenue Receipts 1.3 9 State’s own Resources......

The Report Based on the audited accounts of the Government of Tripura for the year ending 31 March 2013, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter I is based on the audit of Finance Accounts......

5.1.2 Lack of monitoring of receipt of returns As per Rule 28(3) of APMMC Rules, the lessee or the person to whom a permit is given shall keep true accounts of the quantity and other particulars of all minor minerals obtained and dispatched from the quarry. As per Sub Rule-iv 76 Anantapur,......

without obtaining prior clearance of the Ground Water Department (Paragraph 3.1.1) Minimum Bid Amounts of sand reaches were fixed without taking into account actual quantity of sand available for quarrying, resulting in a revenue loss of at least 2.04 crore. This was despite the dimensions of......

Audit scrutiny revealed that in two ADMG offices51 in respect of auction of 12 direct ramp sand reaches52, MBAs were fixed without taking into account quantity of sand available, even though GWD clearance specifically furnished dimensions of sand pockets feasible for quarrying. Department fixed......

Of total expenditure of 712,862 crore during 2008-13, T11,739 crore 4 (91 per cent) was on account of subsidy on rice and other essential commodities and balance ^1,123 crore was expended on other activities 2008-09 2009-10 2010-11 2011-12 2012-13 of the Department including Allocation ?......

Central Plan Scheme Monitoring System (CPSMS) is a monitoring mechanism of Planning Commission which is being implemented by Controller General of Accounts (CGA) to monitor availability and usage of funds sanctioned by Gol to implementing agencies so as to assess actual financial requirement......

CCO Chief Controlling Officer CDSE Commissioner and Director of School Education CEO Chief Executive Officer CGA Controller General of Accounts CGG Centre for Good Governance CMR Custom Milled Rice CPSMS Central Plan Scheme Monitoring System CRD Commissioner, Rural Development CRO......

Culture Total (B) 31931.54 29522.23 38726.05 44453.17 49721.47 Grand Total (A+B) 56310.13 58989.88 74286.72 83201.99 92045.58 Source: Appropriation Accounts of Government of Andhra Pradesh for relevant years $ Under one Secretariat department ‘Panchayat Raj and Rural Development’ 1.3 Office......

2011-12 1510.87 1082.44 1200.32 2012-13 1523.80 1296.08 1513.29 Total 10187.17 7433.67 8869.83 Source: Budget and releases are as per Appropriation Accounts of the relevant years. Expenditure is as reported by APSHCL As can be seen from above table, Government had not released budgetary......

The working State PSUs registered a turnover of t 4,042.00 crore (Appendix 3.1) as per their latest finalized annual accounts as of September 2013. A majority of the State PSUs are in the power sector. As on 31 March 2013, there were 24 PSUs as detailed in Table 3.1.1. Table 3.1.1 Type of PSUs......

An amount of interest of 53.97 lakh, accrued against IAY funds, remained unaccounted for as these funds were kept together with other scheme accounts by the DRDAs. [Paragraph 13.7.4] Unit assistance was provided to 77 beneficiaries against 38 BPL-IDs resulting in irregular benefit of?......

Percentage of 1 to 3 43 44 44 49 51 Source: Finance Accounts The above table indicates that during the year 2012-13, the revenue raised by the State Government ( 8,017.13 crore) was 51 per cent of the total revenue receipts and the balance 49 per cent of receipts (T 7,730.09 crore) were from......

(Reference: paragraph 3.1.1 & 3.1.6; pages 95 & 98) Updated summarised financial results of Government Companies and Statutory Corporations for which accounts were finalised (Figures in column 5 (a) to (6) and (8) to (10) are in crore) SI. No. Sector & Name of the Period of Year in Net Profit......

IS Audit Report on State Finances for the year ended 31 March 2013 Appendix -1.1 (Reference: Page 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund (ii) Contingency Fund and......

CHAPTER-2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL CHAPTER- 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants......

and operational, assist the State Government in meeting its basic stewardship responsibilities, including strategic planning, decision making and accountability of the stakeholders. This Chapter provides an overview and status of State Government’s compliance with various financial rules,......

This analysis was made based on the Finance Accounts and the information obtained from the State Government. The structure of Government Accounts and the layout of Finance Accounts are given in Appendix 1.2. 1.2 Summary of current year’s fiscal transactions Table 1.1 presents the summary of......

(excluding Delhi, Goa and Puducherry) Page | 71 Audit Report on State Finances for the year ended March 2013 Appendix 1.2 Structure of Government accounts and layout of Finance Accounts (Refer paragraph 1.1, page 2) Structure of Government Accounts The accounts of the State Government are kept......

2.3 Financial accountability and budget management Appropriation Accounts are accounts of the expenditure of the Government for each financial year, compared with the amounts of grants voted and appropriations charged for different purposes as specified in the schedules appended to the......

2 The Report Based on the audited accounts of the Government of Andhra Pradesh for the year ended March 2013, this report provides an analytical review of the finances of the State Government. The report is structured in three Chapters. Chapter 1 is based on audit of Finance Accounts and......

1.2 2 Budget Estimates and Actuals 1.3 3 Fiscal Reform Path 1.4 4 Resources of the State 1.5 4 Revenue Receipts 1.6 6 Capital Receipts 1.7 11 Public Account Receipts 1.8 12 Application of Resources 1.9 12 Quality of Expenditure 1.10 19 Financial analysis of Government expenditure and investments......