Audit Reports

four phases covering 93 works, out of which 34 works under Phase -I were to be completed by 2016 and 32 works under Phase -II are to be completed by 2021. Audit, however, observed that out of 34 works of Phase -I planned to be completed by 2016, only 11 works were completed by J uly 2018, with 20...

Netaji Subhash Institute of Technology 2017 -18 to 2021 -22 2015 -16 2014 -15 2008 -09 2016 -18 2 Years 3. Delhi Jal Board Deemed entrustment (CAG Office’s clarification letter no confidential note 497 dated 16.12.2003) 2012 -13 2012 -13 2005 -06 2013 -18 5 Years 4. Delhi Building and Other...

3 of the year 2021 (Revenue Sector) 2 Chart 1.1 Trend of revenue receipts (` in crore) Source: Finance Accounts During the year 2019-20, the State Government raise d 59.52 per cent ( ` 36,648.87 crore) of the total revenue receipts. Bal ance 40.48 per cent ( ` 24,925.88 crore) of the...

1 26 district offices and 11 mobile wings 2 26 district offices and 08 mobile wings Report No. 3 of the year 2021 (Revenue Sector) 22 Chart 2.1 Results of Audit ( ` `` ` in crore) Audit had pointed out similar omissions in the earl ier years also. The Department accepted and recovered ` 36.48...

3 of the year 2021 (Revenue Sector) 32 Category-wise audit findings noticed under State Excise are depicted in Chart 3.1 . Chart 3.1 Results of audit ( ` `` ` in crore) Source: Data prepared by office In 2019-20, the Department accepted and recovered ` 1.97 crore in 13 cases pertained to...

Other irregularities 34,021 12.67 Total (A) 73,122 41.64 1 11 RTAs and 02 other offices 2 07 RTAs and 02 other offices Report No. 3 of the year 2021 (Revenue Sector) 48 Sl. No. Categories No. of cases Amount B) Land Revenue 1. Non/short recovery of chowkidara tax 22 0 2. Outstanding recoveries...

Overview 1 Overview Report No. 3 of the year 2021 (Revenue Sector) 2 v Overview This Report contains one Subject Specific Compliance Audit on “Remissions from payment of stamp duty and...

3 of the year 2021 (Revenue Sector) ii Description Reference to Paragraph Page Inadmissible allowance of concession of tax 2.4 23-24 Non-levy of surcharge on tax 2.5 24-25 Short reversal of input tax credit 2.6 25-27 On tax-free sale A 25-26 On concessional interstate sale B 26-27 Non/Short...

5 of 2021 - General Purpose Financial Report 46
every listed public company shall have at least one Woman Director on its Board; and
every other public company having paid up share cap ital of ` 100 crore or more; or turnover of ` 300 crore or more shall have at least one Woman Director on...

The CSR Rules, 2014 were made applicable to all companies including SPSEs with effect from 1 April 2014. Report No. 5 of 2021 - General Purpose Financial Report 62 5.2 Audit objectives Audit objective of assessment of CSR activities was to ascertain whether the provisions of the Companies Act,...

Report No. 5 of 2021 - General Purpose Financial Report 8 The ratio of turnover of Power Sector SPSEs to Gros s State Domestic Product (GSDP) shows the contribution of activities of thes e SPSEs in the State economy. The Table 1.1 below provides the details of turnover of the Powe r Sector...

Report No. 5 of 2021 - General Purpose Financial Report 22 Net Loss ` 488.36 crore ( 13 7 SPSEs) Zero Profit/Loss Six 8 SPSEs Dividend Declared ` 1.38 crore ( Two 9 SPSEs) Total Assets ` 41,435.05 crore Turnover ` 40,027.52 crore Net Worth 10 ` (-) 7,300.89 crore Source: Latest finalised...

Report No. 5 of 2021 - General Purpose Financial Report 38 Section 96 of the Companies Act, 2013 requires ever y company to hold AGM of the shareholders once in every calendar year. It is also stated that not more than 15 months shall elapse between the date of one AGM and that of the next....

 The Companies having net worth of ` 500 crore or more other than those covered above. Report No. 5 of 2021 - General Purpose Financial Report 74  Holding, subsidiary, joint venture or associate com panies of companies covered above. (b) Phase-II The following companies shall comply with Ind...

5 of 2021 - General Purpose Financial Report iv Chapter-IV Corporate Governance Introduction 4.1 45 - 47 Composition of Board of Directors 4.2 47 - 49 Appointment and functioning of Independent Directors 4.3 49 - 53 Filling up of post of Directors and Company Secretary 4.4 53 - 54 Audit...

(Paragraph 1.4.1) Report No. 5 of 2021 - General Purpose Financial Report x During 2019-20, only one SPSE (Punjab Genco Limited ) declared dividend. There was no State Government investment in dividen d declaring SPSE. (Paragraph 1.4.2) There was huge increase in losses during 2019-20 pr...

3 Inactive SPSEs are those which have ceased to car ry out their operations. 4 Punjab Communications Limited. Report No. 5 of 2021 General Purpose Financial Report 2 Accountability framework Mandate of audit 2. The Comptroller and Auditor General of India (CAG) appoints the statutory auditors of...

Not issued. 1 Actually paid during 2015-16 to 2019-20. Report no. 6 of 2021 on Pre and post Ujwal Discom Assurance Yojna in PSPCL 10 2. Takeover of losses Not Applicable 5 per cent to 50 per cent of losses of previous year to be taken over during 2017-18 to 2020-21. Losses were taken over...

Report no. 6 of 2021 on Pre and post Ujwal Discom Assurance Yojna in PSPCL 30 Table 3.2: Achievements of the Company against ope rational parameters under UDAY scheme Sl. No. Operational performance indicators Position as on 31 March 2016 Target as per UDAY scheme (up to 2018-19) Position as on...

6 of 2021 on Pre and post Ujwal Discom Assurance Yojna in PSPCL 2 In the Company, the Director (Distribution) heads the distribution system (DS). The distribution system of the Company is div ided into five zones, each headed by a Chief Engineer. The Zones further consi st of various Operation...

this background, Performance Audit of Pre a nd Post UDAY in Punjab State Power Corporation Limited was conducted durin g August 2020 to January 2021 with a view to ascertaining the implem entation effectiveness of the Scheme. The Performance Audit covered the perfo rmance of the PSPCL pre...

CMC, Ludhiana 6.70 4.89 -1.81 6.56 5.83 -0.73 6.43 3.05 -3.38 6.30 -1.21 -7.51 14.00 3.99 -10.01 Report no. 6 of 2021 on Pre and post Ujwal Discom Assurance Yojna in PSPCL 44 Sl. No. Name of Division 2015-16 2016-17 2017-18 2018-19 2019-20 Target Actual Short- fall Target Actual Short- fall...

Report no. 6 of 2021 on Pre and post Ujwal Discom Assurance Yojna in PSPCL 40 There was substantial increase in the default of el ectricity dues by the Consumers including Government departments. As per MoU, all outstanding dues from the State Government departments to the C ompany for supply...

Population Growth (2011 to 2021) General Category States Average 11.34 per cent Punjab 9.13 per cent All India Average 12.30 per cent 13. Gross cropped area 78.25 lakh hectares 14. Gross Irrigated area 77.37 lakh hectares 15. Percentage of gross irrigated area to gross cropped area 98.88...

State Finances Audit Report for the year ended 31 March 2021 120 view the welfare of people and occupy an important place in the State economy. As on 31 March 2021, there were 49 SPSEs i n Punjab, including four 2 Statutory Corporations and 42 Government Companies (including 16 inactive...

a nd on buildings costing State Finances Audit Report for the year ended 31 March 2021 102 more than ` 50 crore (revised to ` 15 crore with effect from December 2013) under the Punjab Ancient, Historical Monuments, Arc heological Sites and Cultural Heritage Maintenance Board Act, 2013. The...

Estimates of Capital Expenditure Detailed Estimates of Revenue Expenditure Budget Documents State Finances Audit Report for the year ended 31 March 2021 78 The various components of budget are depicted in th e Chart 3.2 . Chart 3.2: Flow chart of budget implementation Source: Appropriation...

State Finances Audit Report for the year ended 31 March 2021 2 Table 1.1: Trends in GSDP compared to the GDP (at current prices) (` in crore) Year 2016-17 2017-18 2018-19 2019-20 (Q) 2020-21 (A) GDP (2011-12 Series) 1,53,91,669 1,70,90,042 1,88,86,957 2,03,51,013 1,9 7,45,670 Growth rate of...

of budgetary and accounting process 3.4 86-99 Conclusions 3.5 99-100 Recommendations 3.6 100 State Finances Audit Report for the year ended 31 March 2021 ii Description Reference to Paragraph Page Chapter-IV: Quality of Accounts and Financial Reporting Practices Funds outside Consolidated Fund...

Based on the audited accounts of the Government of Punjab for the year ended 31 March 2021 and additional data collated from sev eral sources such as the Economic Survey brought out by the State Government and Census, this report provides an analytical review of the Annual Account s of the...

arising from examination of the Finance Accounts an d Appropriation Accounts respectively of the State Government for t he year ended 31 March 2021. Information has been obtained from the Government of Punjab, wherever necessary. Chapter IV comments on the quality of accounts rendered by...

The PU, Patiala stated (August 2021) that efforts w ould be made for offering value added courses. Constructive steps need to be taken by the State Government and the HEIs of Punjab to introduce adeq uate value added courses at UG and PG level. 3.1.1.5 Academic flexibility Academic...

The Department admitted (August 2021) the facts of delay in constitution and non-functioning of SHEC and assured that the proces s was underway and SHEC would be made functional as envisaged. The fa ct, however, is that SHEC has not been made fully functional even after lapse of five years of its...

the colleges was incomplete with the physical p rogress ranging between 1 and 85 per cent after incurring expenditure of ₹ 71.04 crore as of May 2021 against released amount of ₹ 81.45 crore. 5 (i) Amritsar; (ii) Bathinda; (iii) Fatehgarh Sahib; (iv) Gurdaspur; (v) Kapurthala; (vi) Moga;...

1 of t he year 2021). In order to assess the performance of higher education system i n relation to the identified outcomes, 30 key outcomes indicators as well as inp ut-output indicators ( Appendix 1.1 ) were formulated. Chapter-I: Introduction and Audit framework 5 Employability and Higher...

Audit also n oticed that five colleges (one per cent) out of 361 General Stream colleges have been granted autonomous status as of February 2021.
Para 12.4 of NEP provides to set up high-quality su pport centres and to give adequate funds & academic resources to encoura ge the students from...

This performance audit was conducted between August 2020 and March 2021 for the period 2015-16 to 2019-20. The records main tained in Punjabi University, Patiala; Guru Nanak Dev University, Amr itsar and Rajiv Gandhi National University of Law, Patiala and in selected 38 colleges were examined...

The State Government/Management while accepting (Fe bruary 2021/ April 2021) the audit observation stated that disci plinary action has been initiated against the delinquent officers/officials and recovery suit has been filed (October 2020). The fact, however, remains th at there were...

The issue was referred to the Government (January 2 020); reply was awaited (July 2021). Recommendation: The Department must ensure realisti c formation of project estimate and all sanctions prior to start o f work and provide hindrance free site so that litigation/arbitration and consequent...

General of India on Public Sector Undertakings (Social, General and Economic Sectors) for which departmental replies were not received up to 31 March 2021 1.9 53-55 1.2 Details of performance audits/paragraphs of the Reports of the Comptroller and Auditor General of India on Social General and...

Legislature, Action Taken notes in respect of seven performance audits and 51 paragraphs had not been r eceived in the Audit office as on 31 March 2021 (Appendix 1.1). As regards the Audit Reports to be discussed in PAC relating to the periods 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 whic...

General of India on Public Sector Undertakings (Social, General and Economic Sectors) for which departmental replies were not received up to 31 March 2021 Sr. No. Name of Department/ Public Sector Undertaking 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 Total number of PA Para No PA Para No. PA...

for payment of rentals and penalty resulted in non-reco very of ` 6.12 crore besides associated loss of interest of ` 1.09 crore up to March 2021. (Paragraph 2.4) Incorrect application of industrial tariff for comm ercial supply The Company did not ensure compliance with Electric ity...

The Department stated (August 2021) that sufficient funds had been released to ULBs under Central Finance Commissions and other schemes so that development works did not suffer adversely. The re ply of the Department was not in line with recommendations of SFCs. 5.1.2 Central Finance...

The Department stated (August 2021) that the Govern ment or Directorate was having various powers related to human resources in respect of provincialised cadre employees. Whereas, such powers with regard t o non-provincialised cadre employees, who were higher in numbers vis-à-vis...

April 2015 to March 2020 was conducted (July 2020 - March 2021) b y test-checking the records of the office of the Principal Secretary; D irectorate office, Department of Local Government, Government of Punjab (GoP); an d 19 1 out of 167 ULBs across all tiers. Related information was also obt...

The Department stated (August 2021) that the ULBs w ere more or less performing the same functions as they used to perfo rm prior to implementation of 74 th...

Performance Audit Report on Direct Benefit Transfer (Cash Transfer) 14 During exit conference, the Director, DSSWCD attrib uted (July 2021) the reasons for less utilisation of funds during 2017-1 8 to verification process initiated by the State Government to identify ineli gible...

Benefit Transfer (Cash Transfer) 40 During exit conference, the Director, DGRPG, while apprising about holding of first meeting of SAB in March 2021, stated (July 20 21) that meeting would now be held after every six months. 4.1.2 Implementation Support Layer (i) The Implementation Support...

i Table of Contents Description Reference to Paragraph Page Preface v Executive Summary vii-xii Chapter-I: Introduction Background 1.1 1-2 Pre-requisites of Direct Benefit Transfer 1.2 2-3 Status of Direct Benefit Transfer in the State 1.3 3-5...

[Paragraph 3.7] Excess financial assistance amounting to ` 26.87 crore (out of ` 27.20 crore) was recoverable (as of July 2021) in respect of 10, 327 duplicate/ineligible beneficiaries weeded out by DSSWCD during the verif ication process conducted between May 2017 and November 2017 under three...

Chapter-I Introduction 1 Chapter-I Introduction 1.1 Background Social Security is an integral part of the developm ent process and is designed to guarantee long term sustenance with a special fo cus on the vulnerable and marginal sections of the...

Chapter-II: Audit Framework 11 conducted (October 2020 - March 2021) in six (out of 22) selected districts, as shown in the map of the State of Punjab, below: Map of State of Punjab showing six districts select ed for the performance audit Further, two blocks in each of the six districts we...

Appendices 51 Appendix 1.1 (Referred to in paragraph 1.3; page 4) Department-wise details of total number of schemes, beneficiaries covered and expenditure incurred und er DBT (cash transfer) during 2017-2021 (up to July 2020) (` `` ` in crore) Sr....

During the period of five years, it increased at an annual average growth rate of 9.76 per cent . The Government stated (June 2021) that the receipts of the State had reached at its optimum level and due to higher committed liabilities, the State had to depend on GoI contributions.  The revenue...

The State Government stated (June 2021) necessary instructions would be issued to the concerned departments to do the needful. (ii) Market Fee collected under Punjab Agricultural Produce Markets Act, 1961 In order to regulate the purchase, sale, storage, processing of agriculture produce and...

The audit analysis/findings of the Report were discussed in the exit conference held (May 2021) with the Principal Secretary (Finance), Government of Punjab. Replies furnished by the Principal Secretary (Finance) in the exit conference and those received from the State Government in June...

No justification was provided by Government for obtaining excessive/unnecessary supplementary grants. The State Government stated (June 2021) that the supplementary provisions proved unnecessary due to non-release of funds from the treasury because of paucity of funds. 3.3.4 Unnecessary...