Audit Reports

29 November 2021

Financial

Report No. 7 of 2021 - Financial Audit of the Accounts of Union Government

Sector:

Finance

Chapter 2: Observations on Finance Accounts

_{(PDF 0.35 MB)}

Report of the CAG on Union Government Accounts FY 20 31 Chapter Observations on Finance Accounts 2 2.1 Introduction The Union Government Finance Accounts (UGFA) contain 16 Statements which present the accounts of receipts and disbursements of the...

Chapter 1: Overview of Union Finances

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Report of the CAG on Union Government Accounts FY 20 1 Chapter Overview of Union Finances 1 1.1 Introduction The annual accounts of the Union Government present ed to the Parliament consist of the Finance Accounts and the Appropriation Accounts ....

Highlights

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iii HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) on the accounts of the Union Government analyses the Union Governme nt Finance Accounts (UGFA) and the Appropriation Accounts of Union Civil Minis tries. The Report...

Chapter 3: Observations on Appropriation Accounts

_{(PDF 0.45 MB)}

Report of the CAG on Union Government Accounts FY 20 65 Chapter Observations on Appropriation Accounts 3 3.1 Overview of Appropriation Accounts The Appropriation Act enacted by the Parliament authorizes the Government to draw specified sums from the ...

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29 November 2021

Compliance

Report No.6 of 2021 - Compliance of the Fiscal Responsibility and Budget Management Act, 2003, Department of Economic Affairs, Ministry of Finance

Sector:

Finance

Chapter 2: Status and extent of compliance with FRBM Act and Rules: Fiscal Indicators

_{(PDF 0.34 MB)}

6 Status and extent of compliance with FRBM Act and Rules: Fiscal Indicators Chapter 2 The FRBM Act 2003 and FRBM Rules 2004, as amended f rom time to time, provide targets and bench marks for fiscal indicators as detailed i n Chapter 1 of this...

Chapter 4: Analysis of projections made in Fiscal Policy Statements

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Report No. 6 of 2021 45 Analysis of projections made in Fiscal Policy Statements Chapter 4 One of the stated objectives of the FRBM Act is tha t Central Government would conduct its fiscal policy operations in a medium-term framework . To achieve...

Chapter 3: Status and extent of compliance with FRBM Act and Rules: Government Debt and Guarantees

_{(PDF 0.28 MB)}

36 Status and extent of compliance with FRBM Act and Rules: Government Debt and Guarantees Chapter 3 The FRBM Act prior to the 2018 amendment, defined “ total liabilities” of the Government as liabilities under CFI and the Public Accounts. The...

Executive Summary

_{(PDF 0.09 MB)}

v Executive Summary Introduction The Fiscal Responsibility and Budget Management (FR BM) Act, 2003 was enacted with the objectives of ensuring inter-generational equity in fiscal management and long- term macro-economic stability. These objectives...

Chapter 5: Disclosure and Transparency in fiscal operations

_{(PDF 0.15 MB)}

63 Disclosure and Transparency in fiscal operations Chapter 5 The FRBM Act requires the Central Government to tak e appropriate steps to ensure greater transparency in its fiscal operations and make mand ated disclosures in the prescribed formats....

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29 November 2021

Compliance

Report No.3 of 2021 - Compliance Audit of Union Government (Communications & IT Sector)

Sector:

Information and Communication

Chapter I: Introduction

_{(PDF 0.19 MB)}

Report No. 3 of 2021 1 Chapter-I Introduction 1.1 About this Report This Report contains the significant results of the Compliance Audit of financial transactions of the Ministry of Communications (MoC ) and Ministry of Electronics & Information...

Chapter III: Department of Posts

_{(PDF 0.31 MB)}

Report No. 3 of 2021 52 Chapter-III Department of Posts 3.1 Irregular hiring of Casual Labourers without Contract/ Agreement Department of Posts directly hired/ engaged casual labourers on daily wages for various tasks like mail sorting, delivery of ...

Chapter IV: Ministry of Electronics & Information Technology

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Report No. 3 of 2021 65 Chapter-IV Ministry of Electronics and Information Technology 4.1 Unfruitful expenditure on project for providing broadband connectivity in North East Region and other Inaccessible Regions Deficient planning, delayed...

Index

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] Contents Para No. Title Page No. Preface iii Overview v Chapter I: Introduction 1-18 1.1 About this Report 1 1.2 Types of Audit conducted by CAG 1 1.3 Authority for Audit 2 1.4 Planning and Conduct of Audit 2 1.5 Grant and expenditure of...

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25 November 2021

Performance

Nagaland

Report No. 3 of 2020 - Performance Audit of Select District Hospitals in Nagaland for the year ended 31 March 2019

This Stand Alone Report of the Comptroller and Auditor General of India containing the results of Performance Audit of Select District Hospitals in Nagaland for the period 2014-19 has been prepared for submission to the Governor of Nagaland under...

Sector:

Education, Health & Family Welfare

Executive Summary

_{(PDF 0.11 MB)}

EXECUTIVE SUMMARY v EXECUTIVE SUMMARY About the Report The Report is about the Results of Performance Audi t of Select Public Health facilities of secondary care (District-level Hospitals) and prima ry care (one CHC and one PHC) in the State of...

Chapter 6: Maternal and Child care, prevalance of cancer and HIV/Aids in the State

_{(PDF 1.11 MB)}

CHAPTER-6 MATERNAL AND CHILD CARE, PREVALENCE OF CANCER AND HIV/AIDS IN THE STATE 57 CHAPTER 6: MATERNAL AND CHILD CARE, PREVALENCE OF CANCER AND HIV/AIDS IN THE STATE 6. Adequacy of healthcare services relating to mate rnal and infant care, cancer...

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11 November 2021

Financial

Kerala

Report No. 5 of 2021 - State Finances Audit Report, Government of Kerala

Chapter I Overview This Chapter describes the basis and approach to the Report and the underlying data, provides an overview of structure of Government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s ...

Sector:

Finance

Chapter II - Finances of the State

_{(PDF 7.19 MB)}

CHAPTER I I FINANCES OF THE STATE 19 CHAPTER II FINANCES OF THE STATE This Chapter is based on the audit of the Finance Accounts of the State and makes an assessment of the State’s fiscal position as on 31 March 2020. It provides a broad...

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11 November 2021

Performance

Kerala

Report No. 6 of 2021 - Preparedness and Response to Floods in Kerala, Government of Kerala

This Report on the 'Preparedness and response to floods in Kerala' is divided into six chapters. Chapter I contains Introduction, Chapter II deals with Planning and Capacity Building, Chapter III deals with Flood forecasting and reservoir...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter II - Planning and Capacity Building

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A u g u s t 1 9 , 2 0 1 8 A l a p p u z h a D i s t r i c t CHAPTER II PLANNING AND CAPACITY BUILDING 7 PLANNING AND CAPACITY BUILDING The Disaster Management Act (DM Act) enacted by Parliament in 2005 envisages a continuous and integrated process...

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19 October 2021

Financial

Goa

Report No. 1 of 2021 - State Finances, Government of Goa

Overview Based on the audited Accounts of the Government of Goa for the year ending March 2020, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in four Chapters. Chapter 1 describes...

Sector:

Finance

Chapter 2 Finances of the State of Report No. 1 of 2021- State Finances, Government of Goa

_{(PDF 1.1 MB)}

CHAPTER 2 FINANCES OF THE STATE Introduction This chapter provides a broad perspective of the fi nances of the State, analyses the critical changes in major fiscal aggregates rel ative to the previous year, overall trends during the five-year period ...

Executive Summary of Report No. 1 of 2021- State Finances, Government of Goa

_{(PDF 0.09 MB)}

EXECUTIVE SUMMARY State Finances Audit Report for the year ended 31 March 2020 vii Executive Summary Background This State Finances Audit Report of the Government of Goa is being brought out with a view to objectively assess the financial...

Chapter 3 Budgetary Management of Report No. 1 of 2021- State Finances, Government of Goa

_{(PDF 0.86 MB)}

CHAPTER 3 BUDGETARY MANAGEMENT Introduction The chapter reviews the allocative priorities of State Government and comments on transparency of budget formulation and effectiveness of its implementation. Effective financial management ensu res that...

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28 September 2021

Financial

Gujarat

Report No. 1 of the year 2021 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020, Government of Gujarat

This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2019-20. The Report is structured in our Chapters. Contents: Chapter 1 describes the basis and approach to the Report and the ...

Chapter 2

_{(PDF 31.22 MB)}

CHAPTER2 Finances ofthe State Chapter2 Financesofthe State This chapter provides a broad perspective on the finances ofthe State, analyses the critical changes in major fiscal aggregates relative tothe previous year, overall trends during the...

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_{(PDF 13.46 MB)}

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પ્રકરણ 2

_{(PDF 22.69 MB)}

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પ્રકરણ 1

_{(PDF 6.53 MB)}

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પ્રકરણ 4

_{(PDF 10.58 MB)}

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પરિશિષ્ટો

_{(PDF 13.37 MB)}

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Contents and Preface

_{(PDF 1.31 MB)}

StateFinances Audit Report of the Comptroller and Auditor General ofIndia for the year ended 31March 2020 GOVERNMENT OFGUJARAT Report No. 1 of the year 2021 http://www.cag.gov.in Contents State Finances Audit Report for the year ended 31March...

પ્રસ્તાવના

_{(PDF 0.98 MB)}

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22 September 2021

Compliance

Karnataka

Government of Karnataka Report No. 03 of the year 2021 - Compliance Audit Reportof the Comptroller and Auditor General of India for the year ended March 2020

The Compliance Audit Report of the Comptroller and Auditor General of India (C&AG) contains two parts. Part I relating to Expenditure Audit and Part II relating to Revenue Audit. Part I of the report consists of two chapters. Chapter ...

Sector:

Education, Health & Family Welfare

6. Rev Audit_Chapter 2

_{(PDF 1.87 MB)}

49 Chapter - II VAT on Sales, Trade, etc . and Goods and Services Tax 2 .1 Tax Admin i stration On introduction of Goods and Services Tax (GST), the organisation al set - up of the Commercial Taxes Department (CTD) continued as in the Value Added...

4. Exp Audit_Chapter 2

_{(PDF 2.01 MB)}

Chapter - II Compliance Audit Department of Higher Education 2.1 Improper Financial Management in Bangalore University Improper financial management in Bangalore University resulted in misappropriation of ₹12.97 lakh, manipulation of records and...

Appendices

_{(PDF 2.45 MB)}

Appendices Appendix 1.1 (Reference: Paragraph 1.10.1 /Page 6 ) Year - wise bre akup of outstanding Inspection Reports and Paragraphs issued up to 31 March 2020 Sl. No Department Less than One Year 1 to 2 years 2 to 5 years 5 to 10 years More than 10 ...

2.Overview

_{(PDF 1.65 MB)}

vii Overview This Report of the Comptroller and Auditor General of India (C&AG) contains two parts. Part I relating to Expenditure Audit contains nine paragraphs and Part II relating to Revenue Audit contains 14 paragraphs. Some of t he major...

3. Exp Audit_Chapter 1

_{(PDF 1.81 MB)}

1 Chapter - I Introduction 1.1 About this R eport Part I of th e r eport of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of Government Department s and Autonomous Bodie s. Compliance audit...

7. Rev Audit_Chapter 3

_{(PDF 1.93 MB)}

65 Chapter - II I Stamp duty and Registration Fee 3 .1 Tax Administration Receipts from Stamp Dut y and Registration Fee are regulated by the Indian Stamp Act (IS Act), 1899, the Karnataka Stamp Act (KS Act), 1957, the Registration Act, 1908 and the ...

1. Table of contents & Preface

_{(PDF 2.16 MB)}

Report of the Comptroller and Auditor General of India Compliance Audit f or the year ended March 2020 Government of Karnataka Report No. 3 of the year 20 2 1 i Table of c ontents Paragraph Number Page Number Preface v Overview vi i Part I –...

5. Rev Audit_Chapter 1

_{(PDF 2.1 MB)}

PART-II REVENUE 39 Chapter - I General 1.1 Trend of revenue receipts The tax and non - tax revenue raised by the Government of Karnataka during the year 201 9 - 20, the State’s share of net proceeds of divisible Union taxes and duties assigned to...

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17 September 2021

Financial

Meghalaya

Government of Meghalaya Report No. 2 of 2021- State Finances Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

Based on the audited accounts of the Government of Meghalaya for the year ending 31 March 2020, State Finances Audit Report have been prepared. This report provides an analytical review of the Annual Accounts of the Government of Meghalaya. This...

Sector:

Finance

Chapter II - Finances of the State

_{(PDF 0.74 MB)}

FINANCES OF THE STATE C HAPTER -II Chapter II: Finances of the State 2.1 Introduction This Chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relativ e to the previous year,...

Executive Summary

_{(PDF 0.12 MB)}

E XECUTIVE S UMMARY The Report The State Finances Audit Report of the Government of Meghalaya for the year ended 31 March 2020 provides an analytical review of the finances of the State Government. This report is primarily based on an analytical ass ...

Chapter V - Functioning of State Public Sector Undertakings

_{(PDF 0.24 MB)}

FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES C HAPTER -V CHAPTER V: FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES 5.1 Introduction This Chapter presents the financial performance ...

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