Audit Reports

with National In formatics Centre had created a w eb p ortal namely Panchayat i Raj Institution Accounting Software i.e., ‘PRIASoft’ for online maintenance of accounts of PRIs. PRIs had to enter the accounting information on regular basis in PRIASoft. As per the online data uploaded..................

in cash book by Drawing and Disbursing Officers , non -maintenance of separate cash books for various schemes, non- maintenance of accounts in the online portal, delay in preparation of annual accounts as discussed in paragraph s 1.11.4 and 1.11.5 . 1.10 Submission of Utilisation Certificates..................

Audit findings: Analysis of Finances of the State Government (Chapt er I)
State’s Own Resources (Own Tax and Non-Tax Resource s) were a meager 10 per cent or less, of the total Revenue Receipts, in last fiv e years. (Paragraph 1.4.1)
The State registered Revenue Surplus of ` 517.43..................

for Audit under Section 1 Nagaland Electricity Regularity Commission Section 104 and 105 of Central Electricity Act 2003 2 Nagaland State Legal Services Authority Section 18 of National Legal Services Authority Act. 3 Nagaland Pollution Control Board Section 40 of Water (Prevention and..................

No. Grant number and description Total grant Expenditure Surrender Excess Voted Grants (` in crore ) 1 10 Commercial Taxes (Commercial Taxes and Registration Department) - Revenue 397.18 411.7 0 0.00 14.52 2 15 Environment (Environment and Forests Department) - Capital 13.18 15.83 0.00..................

3.3 Non -submission/delay in submission of accounts Sections14 and 15 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (DPC Act) envisages audit of accounts of institutions receiving Government grants, subject to co nditions stipulated based on the..................

42 per cent . (Paragraph 1.3.6) Share of Union taxes and duties and Grants -in -aid: The grants -in-aid from GoI increased from 10.03 per cent of revenue receipts in 2017 -18 to 13.45 per cent during 2018 -19. While the growth rate of t he central tax transfers increased from 10.44 per cent..................

desktop PCs and CCTV cameras, (ii) reduced server storage capability of CCTV c ameras (one day as against 15 days) and (iii) non-functioning of online catalogue, server and automated security 24 gateways. The AMC provider did not rectify the deficiencies pointed out before the end of the AMC..................

period 2013 -18 revealed improvements in the system in terms of availability of a centralised database for ease of transactions and facilitation of online tracking of service requests, etc. Deficiencies were noticed in planning, implementation of modu les and monitoring.  Urban Tree..................

Sewerage system means the system for collection, treatment and disposal of sewage. Sewerage system consists of house service connecti ons, sewer lines, lift stations, pumping station s and sewage treatment plant s. The objective of the sewerage system is to ensure that the sewage discharged by..................