Audit Reports

given by the State Governm ent (Scheme wise and Institution wise) IV Details of Externally Aided Projects V Plan Scheme Expenditure A. Central Schemes (Centrally Sponsored Schemes and Central Plan Schemes) B. State Plan Schemes VI Direct transfer of Central Scheme funds to implemen...........................

Working Government Companies 1 Haryana Scheduled Castes Finance and Development Corporation Limited Scheduled Castes and Backward Classes Welfare 02-Jan-71 26.14 23.92 0 50 .06 0 0 10.91 10.91 2 Haryana Backward Classes and Economically Weaker Section Kalyan Nigam Limited Scheduled Castes and...........................

June 2016, when CIL unilater ally decided to reduce ACQ of PTPS from 66 lakh Tonnes to 44.65 lakh Tonne as also change the quantity to be supplied by Central Coalfields Limit ed (CCL) and Bharat Coking Coal Limited (BCCL). The Company, in a meeting with CIL, emphasised (29 July 2016) that ACQ of...........................

For investment of surplus funds by its public enter prises, State Government issued (November 2013) guidelines specifying that i nvestment should be made in those banks which quote highest rate of interest and a list of empanelled banks. The State Government included (18 June 2015) Haryana...........................

Out of t hese, Government of Haryana (GoH) has investments in 25 PSUs (23 workin g and two inactive). As on 31 March 2019, the total investment (paid-up cap ital, long term loans and grant/ subsidy) in 32 PSUs was ` 1,29,536.19 crore. The State Government contributed ` 21,117.55 crore...........................

Punjab State Grains Procurement Corporation Limited (PUNGRAIN) and Punjab State Warehousing Corporation (PSWC) procure paddy for Central Pool on behalf of the Government of India (GoI), st ore it with allotted rice millers for milling and deliver resultant rice to F ood Corporation of India...........................

from:  Industrial Policy 2009, Fiscal Incentives for Indus trial Promotion Policy 2013, Industrial and Business Development Po licy 2017, rules and guidelines of the GoP, Micro and Small Enterpri ses-Cluster Development Programme (MSE-CDP) of the GoI for deve lopment of the focal points; ...........................

vii EXECUTIVE SUMMARY Background This Report on the finances of the Government of Punjab is brought out to assess the financial performance of the State durin g the year 2018-19 vis-à-vis the Budget Estimates, the...........................

) Source: Annual Financial Statements and Finance Acc ounts 2.3.3.3 Non-making of budget provision for recordin g Grant-in-Aid received from the Central Government Government of India provides grant from the Central Road Fund to State for specific road projects. Under the accounting proced...........................

the programmes were implemented as per their respec tive guidelines in an efficient and effective manner; c. efforts were made by the Government to achieve “sel f-reliance” in food; d. the manpower was sufficient and was managed efficie ntly and effectively; and, e. internal control...........................

for the years 2009-10 to 2016-17 on monthly basis, but scrutiny of returns as mandated under Section 27 of the TVAT Act, 2004 as well as i n the guidelines 14 for scrutiny of returns issued by the Commissioner of Taxes, Govern ment of Tripura, which provide for 100 per cent scrutiny of...........................

By February 2017, the remaining police stations were also covered under C CTNS. Out of nine service modules as envisaged in the CCT NS guidelines issued to the states, the Department implemented three modules pa rtially (July 2018) through System Integrator (SI). SI had also implemented da ta...........................

Besides, implementing department did not submit the quarterl y progress reports at regular intervals though it was envisaged in Guidelines for NABARD assisted RIDF. (Paragraphs 4.4.12.1, 4.4.12.2 and 4.4.12.3) 4.4.1 Introduction Infrastructure development is a necessary precondit ion for...........................

Thus, the payment of `15.54 crore by the Company to GAIL as PRP to the ex ecutives of GAIL who worked on deputation, was in violation of DPE guidelines and, therefore, irregular. Further, this has also resulted in addi tional outgo of `4.62 crore from GoI towards capital subsidy. Management...........................

Further to this, HMWSSB formulated (31 October 2013) guidelines for certification of t he consumers who had established STPs and fulfilled the requirements to avail the rebate. It stipulated, inter-alia, that all the consumers who have established STPs were required t o furnish the STP...........................

Section 3 of integrity pact stipulates tha t if the bidder violated the above section, SAIL could disqualify the bidder or take action as per guidelines on ban of business dealings. Audit observed that two firms (M/s R.S. Grewal and Company and M/s Prograssive Constn Corpn) had two common...........................

GeM;  envisaged objectives were achieved;  functional, quality and security requirements for e -procurement systems, as specified in the RFP, GoI guidelines, GFR were implemented; a nd  general and application controls for meeting the fu nctional and non-functional requirements were adequate...........................

‘Bell Curve Approach’, payment of PRP amounting to `38.78 crore during 2010-11 to 2016-17 to ineligible employees, which was in viola tion of DPE guidelines. (Para 2.1) Air India SATS Airport Services Private Limited (AI SATS), the joint venture company of Air India Limited (AIL) is providing...........................

 The Company did not make provision for transfer of one per cent of total investment made by it to Local Area Development Fund in non-compliance to guidelines fo r developments of Solar Parks issued by Ministry of N ew and Renewable Energy which resulted in overstatement of profit by `7.16 crore...........................

Provisions of the Companies Act, 2013; DPE guidelines; Regulations of Securities and Exchange Board of India regarding Corporate Governance, though mandatory, were not being complied with by s ome of the CPSEs. During the year the following significant departures from the prescribed guidelines...........................

PSU Month and year of incorporation Equity * at close of the year 201 8-19 Long term loans outstanding at close of the year 201 8-19 State Government Central Government Others Total State Government Central Government Others Total A Generation 1 Karnataka Power Corporation Limited (KPCL) July 1970...........................

Repair of failed Power Transformers The Co mpany failed to comply with its own circulars and guidelines prescribed for repair of failed power transformers. 55 transformers (64 per cent of the audit sample) valued at ` 41.55 crore have been left unrepaire d for a period of one month to seven...........................

Dividend Payout 4.1 5.7. The State Government formulated (May 2003 ) guidelines according to which Government nominees on the Boards of Public Enterprises or Joint Ventures, where the State Government had equity holding, should insist on the declaration of minimum dividend of 20 per cent on...........................

2(45) of the Act, a Go vernment Company means any Compa ny in which not less than fifty -one per cent of the paid up share capital is held by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Gove rnments and...........................

Audit Criteria 5.1.7. The Audit criteria for assessing the audit objectives were derived from the following sources :  Guidelines/norms issued by the Planning Commission, Ministry of Environment and Forest and Climate Change ( MoEF & CC), GoI ;  Guidelines/norms of GoK, Land Acquisition...........................