Audit Reports

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 27 CHAPTER IV: CONTRACT MANAGEMENT AND EXECUTION OF WORKS 4. Introduction As per the implementation strategy, the State Public Works Departments (PWDs) were responsible for ...

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 18 CHAPTER -III: FINANCIAL MANAGEMENT 3. Financial Management As per CCS Note 2010, the expenditure for construction of proposed roads was to be borne by the Central...

Annexures 45 Annexure-1 (Reference to para 2.1.4) Details of change in road alignment between the C hainage 10.60 to 77.363 Road Division Bettiah (₹ in lakh) Sl. No. Name of the village As per old alignment As per new alignment Constructed bridge...

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) v Executive Summary As part of the strategy to secure the borders as also to create infrastructure in the border areas of the country, several initiatives have been...

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 1 CHAPTER -I: INTRODUCTION 1. Indo-Nepal Border Road Project (INBRP) Securing the country’s borders against interests hostile to the country and putting in place systems...

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 41 CHAPTER -VI: CONCLUSIONS AND RECOMMENDATIONS Project conceptualisation and design The project of construction of the Indo- Nepal border roads of 1377 km in three States...

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 38 CHAPTER -V: QUALITY ASSURANCE & MONITORING 5.1 Quality Assurance Quality assurance which involves testing and inspection of material and workmanship is extremely...

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) iii Preface This Report of the Comptroller and Auditor General of India contains significant results of the Performance Audit on the Indo- Nepal Border Roads Project...

Indo-Nepal Border Road Project Union Government (Civil) Ministry of Home Affairs Report No. 23 of 2021 (Performance Audit) Report of the Comptroller and Auditor General of India on Performance Audit of

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) i Contents Description Page No. Preface iii Executive summary v - ix CHAPTER-I Introduction 1 CHAPTER-II Project planning 4 CHAPTER-III Financial management 18 CHAPTER-IV...

પરિશિષ્ટો 31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરરસ્થિતિ પરનો લેખાપરીક્ષા અહે વાલ -ગુ...

Appendices State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Page | 145 Appendix 1.1: State Profile (Reference: Paragraph 1.1) S r . No. Particulars Unit India Gujarat 1. Area Sq. Km. 32,87,263 1,96,024 2 ....

State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Page | 83 Chapter 3 Budgetary Management Effective financial management ensures that the decisions taken at the policy level are implemented successfully at the...

State Finances Audit Report for the year ended 31 March 2021– Government of Gujarat Page | 119 Chapter 4 Quality of Accounts and Financial Reporting Practices A sound financial reporting system and compliance with rules and procedures contribute...

31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરરસ્થિતિ પરનો લે ખાપરીક્ષા અહે વાલ -ગુ જરાિ સરકાર ...

State Finances Audit Report for the year ended 31 March 2021– Government of Gujarat Page | 1 Chapter 1 Overview 1.1 Profile of the State Gujarat is situated on the west coast of India, bound ed by the Arabian Sea in the west and the States of...

Contents State Finances Audit Report for the year ended 31 March 2021- Government of Gujarat Page | i Page Preface v Executive Summary vii Chapter 1 OVERVIEW 1.1 Profile of the State 1 1.2 Basis and Approach to State Finances Audit Report 4 1.3...

State Finances Audit Report for the year ended 31 March 2021- Government of Gujarat Page | vii Executive Summary Background This State Finances Audit Report of the Government of Gujarat is being brought out with a view to objectively assess the...

કાર્યલક્ષી સમીક્ષા 31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરરસ્થિતિ પરનો લેખાપરીક્ષા...

વિષયસૂ ચિ 31 માિચ 2021 અંવિિ િષચ માટે નો રાજ્યની નાણાકીય પરરસ્થિવિ પરનો લેખાપરીક્ષા અહે િાલ -ગુ...

State Finances Audit Report for the year ended 31 March 2021- Government of Gujarat Page | v Preface 1. This Report has been prepared for submission to the Governor of Gujarat under Article 151 of the Constitution. 2. Chapter 1 of this Report...

31 માર્ચ 2021 અંતિિ વર્ચ માટે નો રાજ્યની નાણાકીય પરર સ્થિતિ પરનો લેખાપરીક્ષા અહે વાલ - ગુ જરાિ...

Appendices State Finances Audit Report for the year ended March 2021 137 Appendix 1.1 (Refer Introductory Para in Chapter I) A brief profile of Odisha A. General Data Particulars Figures 1 Area 1,55 ,707 Sq. Km 2 Population a. As per 2001 Census...

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Finances of the State State Finances Audit Report for the year ended March 2021 63 3.1 Budget Process The Budget process commences with the issue of the Budget circular, n ormally in August each year, providing guidance to Departments in framing...

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State Finances Audit Report 103 for the year ended March 2021 Summary of Financial Performance of State Public Sector Enterprises 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Statutory...

Quality of Accounts and Financial Reporting Practices State Finances Audit Report for the year ended March 2021 85 A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and...

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State Finances Audit Report for the year ended March 2021 1 * 1.1 Profile of Odisha Odisha, a state on the eastern coast of India, is divided into 30 administrative geographical districts. It is the ninth largest State of India in terms of...

cZyð 2021 ahð Pghiê¡Z eZR¥ @Z[ðôø iÚòûòe PfLZ_eUlZ _âûòaP\^ 1 * 1 .1 IWÿògZe _Zgßðùòûâ bZeûe _ìað C_øìkPe [ôaZ IWÿògZ 30 úò _âgZi^òø PbKPMZkòø RòfäZPe aòbq Z GjZe PbKPMZkòø Plûâ ( 1,55,707 aMð øò.cò), ...

CHAPTE\f CHAPTE\f CHAPTE\f CHAPTE\f \b \b\b \bI II I\b \b\b \b OVE\fVIEW OVE\fVIEW OVE\fVIEW OVE\fVIEW\b \b\b \b Chapter I OVERVIEW ___________________________________________________ ____________________ 1.1 Profile of the State Arunachal Pradesh...

CHAPTE\f CHAPTE\f CHAPTE\f CHAPTE\f \b \b\b \bI II II II I\b\b\b \b FINANCES FINANCES FINANCES FINANCES \b \b\b \bOF OFOF OF \b \b\b \bTHE THETHE THE \b \b\b \bSTATE STATESTATE STATE\b \b\b \b Chapter II FINANCES OF THE STATE 2.1 Introduction This...

STATE FINANCES AUDIT REPORT of the Comptroller and Auditor General of India for the year ended 31 March 2020 GOVERNMENT OF ARUNACHAL PRADESH Report No. 2 of 2021

CHAPTE\f CHAPTE\f CHAPTE\f CHAPTE\f\b \b\b \bIVIVIV IV\b \b\b \b QUALITY\bOF\bACCOUNTS\b QUALITY\bOF\bACCOUNTS\b QUALITY\bOF\bACCOUNTS\b QUALITY\bOF\bACCOUNTS\b AND\bFINANCIAL\b AND\bFINANCIAL\b AND\bFINANCIAL\b AND\bFINANCIAL\b...

Chapter III Performance Audit relating to Power Sector Enterprises 35 Chapter - III Performance Audit relating to Power Sector Enterprises West Bengal Power Development Corporation Limited and The Durgapur Projects Limited 3 Fuel Management in...

Chapter I overview of Audit 1 Chapter-I overview of Audit 1.1 Introduction This part of the Report covers matters arising out of audit of State Gov\ ernment Departments, State Public Sector Enterprises (SPSEs) and Autonomous Bodies (ABs) under the...

Appendices 131 Appendices Appendix –1 Chapter –I (Overview of Audit) (Refer paragraph - 1.1, Page-1) Statement of list of Departments as of 31 March 2020 {Under audit jurisdiction of O/o the Principal Accountant General (Audit-II) West Bengal}...

Chapter II Functioning of State Public Sector Enterprises (SPSEs) 5 Chapter-II Functioning of State Public Sector Enterprises (SPSEs) 2.1 Summary of financial performance of SPSEs – Government of West Bengal 2.1.1 Introduction This Chapter...

Audit Report of the Comptroller and Auditor General of India (Performance & Compliance Audit) for the year ended 31 March 2020 Government of West Bengal Report No. 4 of the year 2021

(i) TABle of ConTenT Reference to Paragraph Page Preface (v) Overview (vii)-(xi) CHAPTeR I oVeRVIeW of AUDIT Introduction 1.11 About this Report 1.21 Authority for Audit 1.31-2 Planning and Conduct of Audit 1.42 Response to Audit 1.52-3 CHAPTeR II...

(v) PRefACe This Report for the year ended 31 March 2020 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. This Report contains significant results of audit of 23 Departments, 43...

overview (vii) oVeRVIeW The Report contains four chapters: Chapter – I deals with overview of Audit. Chapter – II deals with functioning of Power and Non-Power sector SPSEs under the Govt. of West Bengal. Chapter – III deals with Performance...

Glossary of Abbreviations 199 Glossary of Abbreviations AbbreviationFull form ABs Autonomous Bodies ACQ Annual Contracted Quantity ACSR Annual Compliance Status Reports AHCFs Animal Health Care Facilities APCD Air Pollution Control Device APH Air...

Section-B Revenue Sector Chapter I General 37 Chapter 1General 1.1 Trend of Revenue Receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2018-19, the State’s share of net proceeds of divisible Union...

Report of the Comptroller and Auditor General of India on Economic Sector, Revenue Sector and Public Sector Undertakings for the year ended 31 March 2019 Government of West Bengal Report No. 2 of the year 2021

Chapter VI Mines and Minerals 89 Chapter VI Mines and Minerals 6.1 Tax Administration Assessment and collection of mining receipts is governed by the Mines and Minerals (Development and Regulation) (MMDR) Act, 1957; the West Bengal Minor Minerals...

Chapter II functioning of Power Sector PSUs 105 Chapter II functioning of Power Sector PSUs Introduction 2.1 The Electricity Act 2003 repealed the erstwhile Electricity Act 1910, the Electricity (Supply) Act 1948 and the Electricity Regulatory...

(i) TABlE of ConTEnT Reference to Paragraph Page Preface (v) Overview (vii)-(xv) SECTIon-A EConoMIC SECT oR CHAPTER I oVERVIEW of THE EConoMIC SECT oR Introduction 1.11 About this Report 1.21 Authority for Audit 1.31 Planning and Conduct of Audit...

(v) PREfACE This Report for the year ended 31 March 2019 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. This Report contains significant results of audit of 22 Departments of...

overview (vii) oVERVIEW The Report contains three sections: Section A deals with results of audit of Departments and Entities under Economic Sector of the Government of West Bengal. This section contains significant result of the Compliance Audit of ...

Section-A Economic Sector Chapter I overview of Economic Sector 1 Chapter I overview of Economic Sector 1.1 Introduction This part of the Report covers matters arising out of audit of State Gov\ ernment Departments and Autonomous Bodies under the...

Chapter II Value Added Tax and Goods and Services Tax 47 Chapter II Value Added Tax and Goods and Services Tax 2.1 Tax administration During 2018-19, for administering the relevant Value Added Tax (VAT) laws and rules framed thereunder, the...

Chapter III land Revenue 67 Chapter III land Revenue 3.1 Tax administration Land Revenue consists of receipts from land rent, rates and cess, manage\ ment of Ex-Zamindari Estates, survey and settlement operations etc. Assessment and collection of...

Chapter IV Motor Vehicles Tax 73 Chapter IV Motor Vehicles Tax 4.1 Tax Administration The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicles Acts and Rules made thereunder and are...

Chapter V Stamp Duty and Registration fees 81 Chapter V Stamp Duty and Registration fees 5.1 Tax Administration Receipts from stamp duty and registration fees are regulated under the Indian Stamp Act, 1899, (IS Act); Indian Registration Act, (IR...

Chapter Functioning of State Public Sector Undertakings

Chapter III functioning of State Public Sector Undertakings (non-power Sector) 117 Chapter III functioning of State Public Sector Undertakings (non-power Sector) Introduction 3.1 State Public Sector Undertakings (Non-power Sector) consist of State...

Chapter IV Compliance Audit of PSUs 135 Chapter IV Compliance Audit of PSUs CAlCUTTA STATE TRAnSPoRT CoRPoRATIon 4.1 lack of monitoring of funds lack of monitoring over management of funds by CSTC had resulted in idling of ` 3.04 crore in...

Appendices 143 Appendices Appendix –1 (Refer paragraph - 1.2, Page - 1) Statement of list of Autonomous Bodies Sl no. name of the Department name of the Autonomous Bodies 1. Agricultural Marketing (i) West Bengal State Agricultural Marketing Board ...

Glossary of Abbreviations 171 Glossary of Abbreviations Abbreviationfull form AA Assessing Authority ABAHC Additional Block Animal Health Centres AD Assistant Director ADAC Animal Development Aid Centres ADSR Additional District Sub-Registrar AG...