Audit Reports

Resources 1.5 16 Composition of Assets and Liabilities 1.6 25 Debt Management 1.7 33 Fiscal Reform Path 1.8 37 CHAPTER II: Financial Management and Budgetary Control Financial Accountability and Budget Management 2.1 39 Summary of Appropriation Accounts 2.2 40 Advances from Contingency Fund 2.3............

1.11 30 Follow up on Audit Report on State Finances 1.12 33 Conclusion 1.13 33 Recommendations 1.14 34 CHAPTER-II: FINANCIAL MANAGEMENT AND BUDGETARY CON TROL Introduction 2.1 35 Summary of Appropriation Accounts 2.2 35 Financial Accountability and Budget Management 2.3 36 Operation of............

The number of schools reported as covered in Annual Work Plan and Budget (AWP&B) was more than the actual number of schools in the State as per the records of Sar\ va Shiksha Abhiyan (SSA). Similarly, there was variation in coverage of students reported by Commissioner with respect to the figures............

Power 6 11,350.00 1 43.30 5. Ports 55 51,619.53 16 14,535.95 6. Aviation 0 0.00 2 0.00 7. IT, ITES and Biotech 3 5.12 3 255.00 8. Railways 1 395.00 2 1,262.25 9. Agriculture 2 23.18 0 0.00 10. Road Transport 7 923.01 11 750.18 Total 177 68,789.77 111 30,711.58 Source: Information provided by............

Out of 15 wellness centres established in test -checked hospitals, seven centres were non -functional. Only average 3.97 per cent of budget provision of H&FWD was allocated for AYUSH during 2014 -19. Government of Gujarat ( GoG) could utilise only 56 per cent of Government of India ( GoI) grant............

/ DTO / Directorate of Treasury and Accounts (DTA) 6 Central Government includes these accounting form ations : Civil, Defence (Civilian employees), Railways, Posts, Telecommunications and NCT of Delhi Report No. 13 of 2020 Page 6 of 69 monitors the performance of PAO and DDO and monitor s the............

Preface iii Executive Summary v Chapter I INTRODUCTION 1.1 About this Report 1 1.2 Authority for Audit 1 1.3 Planning and Conduct of audit 2 1.4 Budget and Expenditure 2 1.5 Utilisation Certificates 4 1.6 Delay in submission of accounts by Central Autonomo us Bodies (CAB) 5 1.7 Delay in............

Services sectors and of Autonomous Bodies/Corporations under their administrative jurisdiction excluding the Ministries/Departments of Revenue, Railways, Defence, Tele-communications, Electronics and Information Technology and Posts. The gross expenditure of these 37 Civil............

iii 3.11 (c) Misclassification between primary units of appropriation under same section of grant 47 3.12 Unsanctioned expenditure under Ministry of Railways 47 3.13 Irregular reversal of expenditure on Defence Pensions 48 3.14 Breach of Article 114 (3) of the Constitution of In dia- Expenditure............

Preface v Executive Summary vii Chapter I INTRODUCTION 1.1 About this Report 1 1.2 Authority for Audit 1 1.3 Planning and Conduct of audit 2 1.4 Budget and Expenditure 2 1.5 Utilisation Certificates 4 1.6 Delay in submission of accounts by Central Auto nomous Bodies (CAB) 5 1.7 Delay in............