Audit Reports

CHAPTER – III OVERSIGHT ROLE OF CAG 37 CHAPTER-III Oversight Role of CAG 3.1 Audit of State Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoints the Statutory Auditors of a Government Company and Government Controlled...

OVERVIEW vii OVERVIEW This Report contains six Chapters viz., Financial Performance of State Public Sector Enterprises (Power Sector); Financial Performance o f State Public Sector Enterprises (Other than Power Sector); Oversight Role of CAG; C...

INTRODUCTION FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES 1 Introduction Functioning of State Public Sector Enterprises 1 General State Public Sector Enterprises (SPSEs) consist of State Government Companies and Statutory Corporations. SPSEs are...

CHAPTER - I FINANCIAL PER FORMANCE OF STATE PUBLIC SECTOR ENTERPRISES (POWER SECTOR) 7 Chapter-I Financial Performance of State Public Sector Enterprises (Power Sector) 1.1 Introduction As on 31 March 2020, there were four 11 Power Sector State...

CHAPTER – IV CORPORATE GOVERNANCE 49 Chapter-IV Corporate Governance 4.1 Corporate Governance 4.1.1 Provisions as contained in the Companies Act, 2013 The Companies Act, 2013 was enacted on 29 August 20 13 replacing the Companies Act, 1956. In...

CHAPTER-III BUDGETARY MANAGEMENT 71 Chapter - III Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, the Governor shall cause to be laid before th e State...

CHAPTER-V COMMERCIAL TAXES CHAPTER-V COMMERCIAL TAXES 5.1 Tax administration The levy and collection of commercial taxes 193 in the State is governed by the provisions of the following Acts and Rules made the reunder: • Central Sales Tax (CST)...

i Chapter-I: Introduction CHAPTER-III COMPLIANCE AUDIT j Audit Report (General, Social and Economic Sectors) for the year ended\ March 2019 CHAPTER-III COMPLIANCE AUDIT URBAN DEVELOPMENT AND HOUSING DEPARTMENT 3.1 Development of Sewerage...

Overview C OVERVIE w Audit Report (Performance and Compliance Audit) for the year ended March 2020 D OVERVIEw Section A: General, Social and Economic Sectors This section of Report of the Comptroller and Auditor General of India on the General,...

Chapter-V: Commercial Taxes q CHAPTER-VITAXES ON VEHICLES Audit Report (Performance and Compliance Audit) for the year ended March 2020 r CHAPTER-VI TAXES ON VEHICLES 6.1 Tax administration The Transport Department levies and collects taxes on...

Chapter-VI: Taxes on Vehicles S SECTION-C PUBLIC SECTOR UNDERTAKINGS Audit Report (Performance and Compliance Audit) for the year ended March 2020 T CHAPTER-VII SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES CHAPTER-VII Summary...

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i TABLE OF CONTENTS Reference Para Page Preface v Chapter I: Overview Introduction 1.1 1 Profile of the General and Social Sector and Audit Universe 1.2 1-3 Authority for Audit 1.3 3 Planning and conduct of Audit 1.4 3 Lack of response of Government ...

Chapter I I Compliance Audit Observations 9 HOUSING AND URBAN DEVELOPMENT DEPARTMENT 2.1 Water Quality Management in urban areas of the State Provision of safe drinking water is essential for promoting public health and for preventing and...

Appendices 79 Appendix 1.1 (Refer Paragraph 1.2) Statement showing Audit jurisdiction of Accountant General ( General and Social Sector Audit ), Odisha during 2019 -20 Sl. No. Names of the Departments Sl. No. Public Sector Undertakings 1 Under...

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CHAPTER-IV: QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES 83 Chapter IV: Quality of Accounts and Financial Reporting Practices This chapter comments on the quality of accounts rendered by various authorities of the State Government and...

CHAPTER-V: FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES 107 Chapter V: Functioning of State Public Sector Enterprises This Chapter provides an overall picture on the functioning of the State Public Sector Enterprises (SPSEs). The term State Public ...

CHAPTER-III: BUDGETARY MANAGMENT 63 Original Budget ` `` ` 8887.99 crore Total Budget: ` `` ` 9562.80 crore Expenditure: ` `` ` 7337.03 crore Savings: ` `` ` 2233.18 crore & ` `` ` Excess: ` `` ` 7.41 crore Supplementary Provision: ` `` ` 674.81...

Chapter III Economic Sector (Public Sector Undertakings) Chapter III: Economic Sector (PSU) 41 3.1 Functioning of State Public Sector Undertakings (PSUs) 3.1.1 Introduction The Public Sector Undertakings (PSUs) consist of the State Government...

Chapter IV Revenue Sector Chapter IV: Revenue Sector 61 4.1 Trend of revenue receipts 4.1.1 The Revenue Receipts of the State comprises,
Tax and non-tax revenues raised by the Government o f Sikkim,
State’s Share of Net Proceeds of divisible...

Chapter V I Follow up of Audit Observations Chapter VI: Follow up of Audit Observations 79 6.1 Follow up action on earlier Audit Reports Audit observations on financial irregularities and deficiencies in maintenance of initial accounts noticed...

83 CHAPTER - IV Social Infrastructure 4.1 Introduction Social infrastructure under the PMDP included, inter alia, creation of two All India Institute of Medical Sciences (AIIMSs) like institutions for health care in the State; establishment of...

Appendices Page | 143 Appendix 5.1 Glossary of terms Terms Basis of calculation Average interest paid by the State Interest payment/[(Amount of previous year’s Total Outstanding Liabilities + Current year’s Total Outstanding Liabilities)/2] *...

141 105 Report No.5 of 2021 (Railways) Chapter 1 Chapter 4 Chapter 4 – Traction and Rolling Stock Member (Traction and Rolling Stock) at Railway Board is overall in-charge of Mechanical Department including Workshops and Production Units as well...

iii Abbreviations Abbreviation Full Form AEN Assistant Engineer AGC Assistant Guard’s cabin AGC Agra Cantt AIEHC All India Engine Hour Cost ATN Action Taken Note BDDS Bomb Detection and Disposal Equipment’s BG Broad Gauge BN Bibinagar BRC...

Overview Report No.5 of 2021 (Railways) Overvi ew The Audit Report consists of audit findings relating to compliance issues in respect of the Ministr y of Railwa ys and its various field units. The A ud it Report includes thr ee thematic aud itand...

140 56 Chapter 1 Report No.5 of 2021 (Railways) Chapter 2 Chapter 3 Chapter 3 - Infrastructure Member (Infrastructure) at Railway Board is responsible for maintenance of all fixed assets of Indian Railways, such as, Tracks, Bridges, Buildings,...