Audit Reports

Compliance with financial rules, proced ures and directives as well as the timeliness and quality of reporting on the stat us of such compliance is, thus, one of the attributes of good governance. Reports on co mpliance and controls, if effective and operational, assist the Government...............

APPENDICES 119 Appendix 1.1 Statement showing the details of proposals for cons tructions outside the purview of CSS guidelines i.e constructions of Court complex or ac commodations to JOs at places...............

CHAPTER -III ECONOM IC SECTOR 65 CHAPTER - III ECONOMIC SECTOR 3.1 Introduction This chapter of the Audit Report for the year ended 31 March 2019 deals with the audit observations on the State Government departments un der the Economic Sector. The names of the departments and the total budget...............

1.2 1 Planning and conduct of Audit 1.3 2 Significant Audit Observations 1.4 2 CHAPTER II – GENERAL SECTOR Introduction 2.1 5 Performance Audit DEPARTMENT OF JUSTICE AND LAW 2.2 6 Performance Audit on Implementation of Government Initiatives in Judicial System and e Courts Project Compliance...............

SECTOR 101 CHAPTER-V REVENUE SECTOR 5.1 General 5.1.1 Trend of revenue receipts The tax and non-tax revenue raised by the Government of Nagaland during 2018-19, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and Grant-in-aid received from the...............

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 Sectors. The primary purpose of this Report is to bring to...............

Compliance with financial rules, procedures and directives as well as the timeliness and quality of reporting on the status of such compliance is, thus, on e of the attributes of good governance. Reports on compliance and controls, if effective and operational, assist the Government in meeting...............

Effective financial management ensures that decisions taken at the policy level are implemented successfully at the administrative level without wastage or di version of funds. 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public...............

were critical to achieve the outcomes of expansion, equity and excellence in higher education and to enable institutions to have the autonomy to develop distinctive strengths, while being held accountable for ensuring quality. It also states that autonomy in the areas of finance,...............

Executive Summary Purpose to undertake this audit According to the Twelfth Five Year Plan (FYP) document, higher education in India suffers from two basic concerns: the low Gross Enrolment Ratio (GER) i.e. 25.8 per cent in 2017-18 and the...............

Chapter - I Introduction HIGHER EDUCATION SEC. EDU ELEMENTARY EDUCATION Chapter — I Introduction Higher Education in India is currently defined as the education which is obtained after completing 12 years of schooling and is of the duration of at least 3 years. This education may be...............

OE aw 0 Quality of Higher Education INPUTS Chapter - II Quality of Higher Education This chapter discusses societal perspective of higher education outcomes in terms of teaching-learning processes and research capabilities of Higher Education...............

In this background, it was decided to undertake a performance audit on outcomes in Higher Education system in the State. Audit defined higher education outcomes as ‘increased employability and progress to higher studies’, ‘contribution to society through effective teaching learning...............

-V STATE EXCISE 41 CHAPTER -V: STATE EXCISE 5.1 Tax administration The Secretary, Finance (Revenue) is the administrative head of the State Excise Department (Department) at Government level. The Department is headed by the Excise Commissioner (EC). The Department has been divided in seven...............

The Commissioner is the head of the Commercial Taxes Department (D epartment) and is assisted by 23 Additional Commissioners, 46 Deput y Commissioners (DC), 91 Assistant Commissioners (AC), 136 Comm ercial Taxes Officers (CTO), 405 Assistant Commercial Taxes Officers (ACTO) and a Financial...............

CHAPTER III COMPLIANCE AUDIT 61 CHAPTER III COMPLIANCE AUDIT Compliance Audit of Departments of the Government and t heir field formations as well as autonomous bodies brought out seve ral lapses in management of resources and...............

~-1 PART-A CHAPTER III STATE EXCISE Tax administration ! The Commissioner (Prohibition & Excise) is the head of the Department who administers the Tamil Nadu Prohibition Act, 1937 and various other Acts/Rules. He is under the administrative control of the...............

involving t 1,518.80 crore. Some of the major findings are mentioned below: I General The total revenue receipts of the State during 2018-19 were t 1,73,741.16 crore, comprising tax revenue of t 1,05,549.90 crore and non-tax revenue of t 14,200.02 crore. t 30,623.03 crore was received from the...............