Audit Reports

Implementation of PMAY scheme was transferred to State Government Department (Housing for All department) w.e.f. January 2021. Policies for social development 9 Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded Identifying beneficiaries...

scope and methodology The Performance Audit covering the period April 201 5 to March 2020 was carried out in two stages from September 2020 to Apr il 2021. Stage–I comprised audit of implementation of 74 th CAA by the State Government and parastatals and Stage–II comprised test-check of 15...

State Government has issued instruction for making budgetary provision of 2.5 per cent of salary budget from 2021-22 in compliance of Haryana State Training Policy 2020, which was in process till completion of audit. Training policy and modules DULB and ULBs No training policy and modules have...

This impacts the efficacy of service delivery by ULBs. The above points have been referred (September 2021) to the Government of Haryana for comments and replies. Response from the Government was awaited (November 2021). Chandigarh Dated: (VISHAL BANSAL) Principal Accountant General (Audit)...

The details of parastatals and their functions are in Appendix 1.2. 4 As on August 2021, there were 92 ULBs (Municipal Corporations: 11, Municipal Councils: 22 and Municipal Committees:...

issued in August 2019, July 2019 to December 2019 in March 20 20 and water bills from period January 2020 to June 2020 were no t issued till January 2021 which indicates that water bills were not being issued regularly and timely. Meter reading: There was no system of taking water reading to...

The KSAAD replied (February 2021) that the scope and extent of audit generally depend on the internal control systems in the auditee institutions. It was further s tated that the internal control systems in the GPs/ULBs were nonexistent and majority of the financial transactions take place...

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? 2014 -15 5,629 3,637 2015 -16 6,022 3,754 2016 -17 6,022 3,757...

released to ULBs only during February 2019 and the duty on transfer of immovable properties to ULBs for the year 2018 -19 was not transferred (June 2021 ). The Deputy IGR stated that the duty would be transferred at the earliest after receipt of complete information from all the District...

The duty on transfer of immovable properties for the year 2018 -19 was not transferred (June 2021). Short release of State Finance Commission funds to ULBs during Combined Annual Technical Inspection Report for the year ended March 2019 & March 2020 vi the years 2014 -15 to 2018 -19 ranged...

The Department accepted (January 2021) the facts in respect of DH, Palamu. No replies were furnished in respect of the remaini ng DHs. 6.2 Pest and rodent control As per NHM Assessor’s Guidebook, controlling spread of infection through rodents and pests in the hospital is an important c...

The Department while accepting (January 2021) non-a vailability of ENT, Oph. and Psy. OPD services in DH, Deoghar stated th at the OPD services is presently available at Medini Rai Medical College H ospital (earlier DH, Palamu). No reply was furnished in respect of DHs H azaribag, Ramgarh and...

The Department accepted (January 2021) the necessit y of X-ray machines in two DHs (East Singhbhum and Hazaribag) but was s ilent in respect of other DHs. The reply was also silent on other short comings pointed out by Audit. 3.1.2 AERB license for radiology machines As per Atomic Energy...

medication Audit Report on District Hospital Outcomes in Jharkhand for the year ended 31 March 2019 (60) The Department accepted (January 2021) the facts in respect of three DHs (Deoghar, Hazaribag, and Palamu). However, no repli es were furnished in respect of the remaining three DHs...

An Exit Conference was held on 9 February 2021 with the Principal Secretary of the Department wherein audit observati ons pertaining to the period 2014-19 were discussed. The Principal Secret ary assured that remedial action would be taken to improve the healt h facilities at DHs with respect to...

Ranchi The 10 December 2021 (INDU AGRAWAL ) Principal Accountant General (Audit) Jharkhand Countersigned New Delhi The 15 December 2021 (GIRISH CHANDRA MURMU) Comptroller and Auditor General of India Audit Report on District Hospital Outcomes in Jharkhand for the year ended 31 March 2019...

Ranchi The 10 December 2021 (INDU AGRAWAL ) Principal Accountant General (Audit) Jharkhand Countersigned New Delhi The 15 December 2021 (GIRISH CHANDRA MURMU) Comptroller and Auditor General of India Audit Report on District Hospital Outcomes in Jharkhand for the year ended 31 March 2019...

Report of the Comptroller and Auditor General of India on District Hospital Outcomes in Jharkhand Government of Jharkhand Report No. 3 of the year 2021 (Performance...

been the response of the Government? While providing a general response regarding effort s being made at their level, the Government assured (January 2021) that necessary action will be taken to improve the system where shortcomings had been pointed out by...

The Department accepted (January 2021) the facts in respect of DH, Hazaribag and stated that necessary quality assuran ce would be obtained from the empaneled laboratories from time to time. No replies were furnished in respect of other test-checked DHs.
Audit noticed delays in submitting...

2014 issued by Ministry of Corporate Affairs vide Gazette Notification dated 4 September 2014 State Finances Audit Report for the year ended March 2021 Page | 134 5.3 Number of PSUs and status of accounts Telangana State was formed on 2 June 2014, following the bifurcation of erstwhile...

to 2020-21) Telangana 11.08 General States 9.03 11 GSDP CAGR (2011-12 to 2020-21) Telangana 11.79 General States 10.30 12 Population Growth (2011 to 2021) Telangana 7.59 General States 11.00 B Financial Data Particulars Compounded Annual Growth Rate General States (2018-19 to 2019-20) Telangana...

established under sub-section (1) of section 3 of the Compensatory Afforestation Fund Act, 2016 State Finances Audit Report for the year ended March 2021 Page | 110 iii. All monies realised from user agencies by the State towards Compensatory afforestation, additional compensatory afforestation,...

Source: Based on procedures prescribed in Budget Manual and instructions of the State Government State Finances Audit Report for the year ended March 2021 Page | 78 The State Government secures legislative approval for expenditure out of the Consolidated Fund of the State by presenting its annual...

in crore) Chart 2: Trend of month-wise Revenue Expenditure during 2018-21 (₹ in crore) Source: Finance Accounts 1 As per Socio Economic Outlook 2021(prepared by Director of Economics and Statistics), the Per capita income measures the amount of money that would be available if the total...

Finance Accounts of the State Government and is compiled based on the audited accounts of the Government of Telangana for the year ending 31 March 2021, Data from sources such as Economic Survey, Socio-Economic Outlook of Telangana, XV Finance Commission Report, etc for the year 2020-21. Our...

matters arising from an examination of Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021. Information has been obtained from Government of Telangana, wherever necessary. Chapter 4 on ‘Quality of Accounts and Financial Reporting...

to which belongs Brief particulars of the complaints Name of office to whom the enquiry report was entrusted Status of the complaint as of February 2021 CM Seva Sankalp Helpline 1100 complaint no. 113992 dated 02 December 2019 Sh. Rajender Pal (Una) Colour fading and pilling in school uniform...

GoI released the s econd instalment ( ` 3.91 crore) in June 2020. The State Government in its reply (September 2021) attributed the failure to lack of IT trained staff and non-availability of services of c onsultants. The reply is not tenable as the issues of manpower should have been...

The status regarding non-receipt of Action Taken No tes (ATNs) on the paragraphs included in the Audit Reports up to the period ende d 31 March 2021 is given in Table-1.6 : Table-1.6: Status regarding non-receipt of ATNs on the paras included in the Audit Reports Audit Report Year...

6 of the year 2021 Government of Himachal Pradesh Report No. 6 of the year...

The Government acknowledged (August 2021) the delay and stated that the implementation of the project involved various steps 2 which took more time than scheduled, because of which the Go-Live was delayed (1 November 2015) aga inst the scheduled date of 20 August 2015. Penalty of ` 35.42 lakhs...

30.4.2015 to 31.3.2020 (Extended up to December 2021) 541.03 2 Project Management Consultant : M/s Grant Thornton India LLP Gurgaon For providing Project Management Consultancy Services. 5 Years i.e. 05.8.2015 to 31.3.2020 (Extended up to December 2021) 3.49 Our audit revealed conflict of...

2 1 November 2015 to 31 March 2020, later extended to 31 December 2021. Report on PA on Dial 100 Emergency Response System in M.P. 2 Chart 1.1: Workflow of Dial 100 System Process of activities to be done by FRV/Call cent re In all, the deployment on Dial 100 included 80 call takers (outsourced...

The Government stated (August 2021) that the fillin g of ATR was required to close the event assigned to the FRV. In many scenarios, the event w as handed over to the police station and was not predictable that the event would be followe d by any FIR or not. Hence, it was not possible for the...

We noticed that there is no password policy in the Dial 100 system. The Gove rnment assured (August 2021) that a Password Policy would be laid down in Phase-II of D ial 100. Audit trails As per Section 7A of Information Technology Act 200 0, where in any law for the time being in force, there...

The Department informed (J une 2021) that above shortcomings have been rectified. However, no document in support of this claim had been furnished to Audit. It indicates that the Department did not maintain proper record of inventories. Thus, there is no assurance that the objective of the...

of ITIs (ITI Lohawat) Building October 2016 April 2018 WIP 23 8 Construction Trauma Hospital in MDM Hospital Jodhpur Building February 2018 February 2021 WIP Due in 2020 -21 9 Construction works at JNVU, Jodhpur (laboratory in Electrical Engineering Department) Building June 2018 December 2019...

No explanatory note on paragraphs/performance audits wa s pending as of 31 August 2021. 4 Forest, Industries, Mines and Geology, Public Works and Transport. Audit Report (Compliance Audit) for the year ended 31 March 2020 6 Discussion of Audit Reports by PAC The status o f discussion of...

Further progress of recovery in remaining cases is awaited (August 2021 ). 2.5 Realisation of outstanding instalments of lump -sum tax According to Section 4 -C of the R MVT Act, 1951 and the Rules made thereunder, lump -sum tax on transport vehicles is levied at the rates prescribed through...

ated damages as per the terms and conditions of the work orders and recovery of outstanding dues from the clients (₹ 87.56 crore as on 31 March 2021) was also not ensured. Management of Quality Control  Audit analysis revealed that Unit offices failed to e nsure quality control, as the...

State Government while accepting the facts stated (March 2021) tha t department made efforts for stopping the water theft. Report No. 6 of 2021 34 4.2 Participatory Irrigation Management activities Rajasthan Farmers’ Participation in Management of Irrigation Syste m Act, 2000 (RFPMIS Act) was...

6 of 2021 44 Agriculture Department. Under the prescribed pattern, some crops may be le ss water intensive and some may be more water intensive. Accordingly, wa ter was being envisioned to be drawn from the source. Audit however observed that no special efforts were taken to make farmers aware...

6 of 2021 6 2.3 Audit scope and selection of projects for scrutiny The field study covered period from April 2014 to March 2019. Performanc e Audit was conducted during the period November 2019 to February 2020 of selected ongoing/completed projects. However, on the basis of replie s and...

No comments 10 Recharge and quality of ground water not monitored. Ensure piezometer installation. Report No. 6 of 2021 54 Appendix-II (Refer paragraph 3.1.2 (i)) Statement showing delay in Land Acquisition ( in crore) S.No. Name of Division Name of project Year of A&F Amount to be paid as...

6 of 2021 (ii) Table of Contents Reference to Paragraph Page Benefit Cost Ratio 5.6 46 Lack of mechanism to monitor outcomes 5.7 47 Summary of findings 5.8 47 Recommendations 5.9 47 Chapter-VI: Conclusion 49 List of Appendices Number Particulars Page I Status of Major findings and PAC...

(Paragraphs 4.2 to 4.3) Report No. 6 of 2021 (vi) Coordination among the line departments to monitor the progress of projects was not ensured. There was no formal mechanism in place for coordination between departments or regular oversight of the project outcomes. (Paragraph 4.9) Audit...

Report No. 6 of 2021 2 In this context, the development of efficient network of surface irrigati on assumes great importance for the State. Surface irrigation involves distribut ion of water over the soil surface by gravity. Surface water is more rel iable and prevails over the remaining two...

Report No 6 of 2021 50 Audit Objective 2 Whether coordination with all stakeholders was ensured a t all stages for sustainable extension of benefits and achievement of intended outcomes? Coordination among the line departments to monitor the progress of projects was not ensured. There was no...

All the State/Central Finance Commissions also emphasized on ULBs generating own resources. The State Government stated (July 2021) that the ULBs are continuously making efforts in raising their own income. Several concessions were als o extended for lump sum deposit of taxes by the people. In...

Jaipur City Bus Service Limited Operation and deciding of City bus routes Report No. 5 of 2021 60 Appendix-II (Refer Paragraph 5.3.1) A. Details of less recovery of UD tax from commercial complexes d ue to application of incorrect DLC rate/area. ( in lakh) Name Period Constructed area i sq...

Chapter VI Human Resources of Urban Local Bodies Report No. 5 of 2021 50 The assessment of manpower should be based on the functions undertaken by ULBs with a view that majority of the functions which are service ori ented have to be discharged within a reasonable time period. This assessment...

Chapter VII Conclusions Report No. 5 of 2021 56 State Finance Commission - There were delays in constitution of SFCs ranging from 472 days to 723 days (3rd to 5 th SFC). The 6 th SFC was also not constituted upto 31 March 2021 although it was due to be constituted by 30 May 2019. Further, the...

(xviii) Regulation of slaughter houses and tanneries. Chapter I Introduction Report No. 5 of 2021 2 1.2 Trend of Urbanization in Rajasthan Rajasthan is the largest state in the country with a total area of 3.42 lakh Square Kilo Meter (Sqkm). As per census 2011, 1.70 crore (24.87 per cent)...

Chapter II Audit Framework Report No. 5 of 2021 6 functions. Due to Corona pandemic, the selection of ULBs had to be restricte d to Jaipur and nearby area. ULBs were selected through simple random sa mpling using IDEA software. The details of ULBs selected for test check, are as under: Table...

(Paragraph 4.1.1) Report No. 5 of 2021 (vi)  Actual status of implementation of functions was found as follows:  Full jurisdiction of ULBs - 2 functions  No role of ULBs - 1 function  ULBs as mere implementing agencies - 4 functions  Minimal role or overlap with State...

5 of 2021 10 Provision of Constitution of India Requirement as per provision of Constitution of India Provision of RMA function as effective institutions of self- government. The State Government shall entrust them with such powers and authority to enable them to carry out the...

Report No. 5 of 2021 71 Glossary AMRUT Atal Mission for Rejuvenation and Urban Transformation CFC Central Finance Commission DDP District Development Plan DLB...