Audit Reports

19 September 2022

Financial

Assam

Report No. 1 of 2022 - State Finances Audit Report, Government of Assam

The Act provided room for deviation from the annual Fiscal Deficit target up to 3.50 per cent under certain conditions, with the Fiscal Deficit anchored to an annual limit of three per cent of GSDP in any financial year. Further, in view of Covid 19 Pandemic leading to hi ghly stressed...............

Sector:

Finance

Chapter 4

_{(PDF 0.32 MB)}

J-Reserve Funds (i) Reserve Funds bearing Interest (SDRF) 6.0 per cent (Overdraft rate) 725.23 43.51 (ii) Reserve Funds bearing interest (SCAF) 5.5 per cent * 560.81 30.84 K- Deposits and Advances (i) Deposits Bearing Interest MH 8342 (NPS) 8 per cent ** 341.82 27.35 (ii) MH 8336, 8338, 8342...............

Chapter 2

_{(PDF 0.81 MB)}

(₹ 5,070.97 crore), State Excise ( ₹ 2,039.94 crore), Stamps & Regn. fees (₹ 280.75 crore), State GST ( ₹ 8,549.02 crore) Others ( ₹ 1,192.93 crore) Non-Tax Revenue ( ₹ 2,899.61 crore) Share of Union Taxes & duties ( ₹ 18,629.32 crore) GIA from GoI (₹ 26,239.65 crore) Capital...............

Chapter 3

_{(PDF 1.17 MB)}

into Charged and V oted during 2016-21 (₹ in crore) Year Disbursements Savings(-)/ Excess Voted Charged Total Voted Charged Total 2016-17 52,927.33 5,250.99 58,178.32 (-)21,823.16 (-) 3,067.67 (-)24,890.83 2017-18 63,086.11 5,500.88 68,586.99 (-)27,548.45 (-) 3,317.64 (-)30,866.09...............

Chapter 1

_{(PDF 0.51 MB)}

The Act provided room for deviation from the annual Fiscal Deficit target up to 3.50 per cent under certain conditions, with the Fiscal Deficit anchored to an annual limit of three per cent of GSDP in any financial year. Further, in view of Covid 19 Pandemic leading to hi ghly stressed...............

Executive Summary

_{(PDF 0.08 MB)}

Duri ng the current year i.e., 2020-21, Fiscal Deficit of the State stood at 3.47 per cent of GSDP, which was below the borrowing limit of 5.50 per cent fixed under AFRBM Act, 2020. In absolute terms, Executive Summary Page | vi State Finances Audit Report for the year ended 31 March 2021 –...............

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06 September 2022

Financial

Arunachal Pradesh

Report No. 1 of 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Arunachal Pradesh.

Improvement and Furnishing Computer Cell at PHQ, Itanagar Commissioner (Home), GoAP, Itanagar 2055 Revenue Capital 45.00 72. C/o Security wall around PHQ with entrance gate frisking form Guard room and Sentry Post at PHQ , Itangar Under Secretary (Home), GoAP, Itanagar 2055 Revenue Capital 50.00...............

Sector:

Finance

07- Chapter - 3

_{(PDF 2.19 MB)}

With the Supplementary Grant, total funds available with the State Government were ₹9,157.87 crore which was equal to 56 per cent of the expenditure incurred during the first 11 months of the financial year. This was indicative of over estimation and poor financial management. 3.3.1 Summary...............

08- Chapter - 4

_{(PDF 1.56 MB)}

Pradhan Mantri Kisan Sampada Yojana- Integrated Cold Chain & Value Addition Infrastructure Rongoge Mega Food Park Private Limited 12.02 5. Khelo India Sports Authority of Arunachal Pradesh 15.81 6. Organic value chain development of NE Region Arunachal Pradesh Agriculture Marketing Board...............

06- Chapter - 2

_{(PDF 3.46 MB)}

Capital Receipts NIL NILCapital Expenditure 3,693.055,123.35 Recoveries of Loans and Advances 7.03 5.94Loans and Advances Disbursed 16.02 4.80 Public Debt Receipts 1,790.701,516.06Repayment of Public Debt 353.60 259.49 Public Account Receipts 3,434.93 4,523.68Public Account Disbursements...............

04- Excutive summary

_{(PDF 1.18 MB)}

had managed to achieve surplus on Revenue account during last five years and the Revenue Surplus ( ₹4,036.01 crore) during the year increased by 51.17 per cent (₹1,366.19 crore) over the previous year ( ₹2,669.82 crore). The Fiscal Deficit ( ₹1,086.20 crore) increased by 5.23 per cent...............

02- Table of contents

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4.16108 Recommendations 4.17109 Table of Contents iii Particulars ParagraphPage CHAPTER V Functioning of State Public Sector Enterprises Introduction 5.1111 Mandate 5.2111 Working and Non-working SPSEs 5.3111 Investment in SPSEs 5.4112 Budgetary Assistance to SPSEs 5.5113 Returns from Government...............

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22 September 2022

Performance

Rajasthan

Report No. 4 of the year 2022 - Performance audit of Prevention, Protection and Redressal of Crime against Women in Rajasthan, Government of Rajasthan.

For providing computer and furniture for the Mahila eva.m Bal Desk,~ 5.00 crore had been sanctioned and female staff (only 9 per cent available) had been deployed based on availability. It was added that female staff was deployed in four test checked police stations Amarsar, Phulera, Narena and...............

Sector:

Social Welfare

Chapter-III

_{(PDF 38.58 MB)}

For providing computer and furniture for the Mahila eva.m Bal Desk,~ 5.00 crore had been sanctioned and female staff (only 9 per cent available) had been deployed based on availability. It was added that female staff was deployed in four test checked police stations Amarsar, Phulera, Narena and...............

Executive Summary

_{(PDF 2.78 MB)}

Out of 25,849 cases relating to crime against women in 47 test checked police stations during 2012-20, delays in completion of investigation in 5,081 cases (19 .66 per cent) relating to dowry, rape, POCSO and domestic violence etc., ranged from 60 to 1,855 days after registration of cases...............

Chapter-I

_{(PDF 2.6 MB)}

ratified the Convention on 'Elimination of All Forms of Discrimination against Women' in 1993 and accepted the Sustainable Development Goal number 5 (Gender Equality) as adopted by the United Nations. The crimes which are directed specifically against women are characterized as 'Crime against...............

Chapter-IV

_{(PDF 4.85 MB)}

Chapter4 Internal Control Mechanism Chapter-4 Internal Control Mechanism 4.1 Internal

Preface

_{(PDF 0.14 MB)}

Preface This Report has been prepared for submission to the Governor of Rajasthan under Article 151 of the Constitution of India. This Report contains the results of performance audit of 'Prevention, Protection and Redressal of Crime against Women...

Chapter-II

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Table2 11,145 12,218 13,312 15,094 15,905 14,383 13,811 11,508 12,250 18,432 1,38,058 2 Assaulton 2,339 2,447 2,352 4,829 5,999 4,813 4,839 4,883 5,249 8,802 46,552 2,477 2,713 2,697 4,047 4,421 4,167 4,010 3,837 4,247 5,907 38,523 1,571 1,800 2,049 3,285 3,759 3,644 3,656 3,305 4,335 5,997...............

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22 September 2022

Financial

Rajasthan

Report No. 3 of the Year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Rajasthan .

This report provides an analytical review of the finances of the Government of Rajasthan based on the audited accounts for the year ended 31 March 2021. The financial performance of the State has been assessed based on the Fiscal Responsibility and...

Sector:

Finance

Chapter-III

_{(PDF 7.76 MB)}

of fund from Gol, non-release of grant for creation of assets, non-starting of scheme, non-incurring expenditure on information, technology and computerization etc. Further, it was also noticed that there were instances of unnecessary provisions being made continuously for the last three...............

Chapter-IV

_{(PDF 6.35 MB)}

2016-17 714.33 1,311.78 2,026.11 0 2017-18 2,026.11 1,394.37 3,420.48 425.00 2018-19 2,995.48 1,409.62 4,405.10 260.34 2019-20 4,144.76 1,422.51 5,567.27 1,170.00 2020-21 4,397.27 1,176.62 5,573.89 1,011.46 1. Budget Head 0040-800 (Taxes on Sales, Trade etc.-Other Receipts) 103 State Finances...............

Chapter-II

_{(PDF 11.57 MB)}

2.1: Summary of Fiscal aggregates in 2020-21 compared to 2019-20 rts 1] Dien) 2019-20 PAIS a 2019-20 2020-21 Section-A: Revenue Account Tax Revenue 59,244.98 60,283.44 | General Services 56,186.29 60,143.84 Non-Tax Revenue 15,714.16 13,653.02 | Social Services 68,313.23 74,009.59 Share of Union...............

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16 September 2022

Compliance Performance

Meghalaya

Report No.3 of 2022 - Audit Report on Social and Economic Sectors for the year ended 31 March 2020, Government of Meghalaya.

assistance has be en provided for the establishment of pre-cooling units, ‘on-farm’ pack houses, mobile pre-cooling units, staging cold rooms, cold storage units with and without controll ed atmosphere capability, integrated cold chain system, supply of refrigerated vans, ref...............

Sector:

Environment and Sustainable Development |

Agriculture and Rural Development |

Social Welfare |

Power & Energy

Chapter-II- Economic Sector

_{(PDF 2.77 MB)}

assistance has be en provided for the establishment of pre-cooling units, ‘on-farm’ pack houses, mobile pre-cooling units, staging cold rooms, cold storage units with and without controll ed atmosphere capability, integrated cold chain system, supply of refrigerated vans, ref...............

Chapter-I- Social Sector

_{(PDF 0.19 MB)}

Health & Family Welfare 1148.91 866.29 3. Public Health Engineering 609.99 484.50 4. Urban Development 288.99 92.23 5. Social Welfare 1626.11 1581.41 6. Labour 136.78 36.94 7. Housing 25.19 19.69 8. Information and Publicity 23.30 13.42 9. Secretariat Social Services 2.91 1.09 Total 6636.36...............

Overview

_{(PDF 0.07 MB)}

O VERVIEW OVERVIEW This Audit Report has been prepared in four Chapters. Chapters I to III deal with Social Sector, Economic Sector and Economic Sector (State Public Sector Enterprises) respectively. Chapter IV deals with follow up of Au dit...

Chapter-IV- Follow up of Audit Observations

_{(PDF 0.16 MB)}

The year-wise break-up of the outstanding paragraphs up to 2019-20 is given below: 445 9057 65114 583 133173 104144 603 125189 210 283 0 100 200 300 400 500 600 700 Upto 2015-16 2016-17 2017-18 2018-19 2019-20Chart 4.1: Sector-wise number of outstanding paragraphs General Social Economic Audit...............

Chapter-III-Economic Sector (Public Sector Enterprises)

_{(PDF 0.24 MB)}

2,198.48 - 280.62 280.62 2,198.48 280.62 2,479.10 MePGCL 43 - 918.77 918.77 159.14 874.18 1,033.32 159.14 1,792.95 1,952.09 MePDCL 44 - 850.22 850.22 5.32 502.74 508.06 5.32 1,352.96 1,358.28 MePTCL 45 - 425.59 425.59 41.48 31.06 72.54 41.48 456.65 498.13 Total 2,198.48 2,194.58 4,393.06 205.94...............

Appendices

_{(PDF 0.32 MB)}

1.4.2020 2 181210 dt. 1.4.20 1,000 Bank of India 3. ICDS/MP/CMS-PWD/590/2018-19/30 dt. 1.4.2020 1 181213 dt. 1.4.20 500 Federal Bank 4. ICDS/MP/CMS-PWD/590/2018-19/32 dt. 1.4.2020 258 181215 dt.1.4.20 1,29,000 Meghalaya Rural Bank 5. ICDS/MP/CMS-PWD/590/2018-19/43...............

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16 September 2022

Compliance

Meghalaya

Report No.2 of 2022 - Audit Report on Revenue Sector for the year ended 31 March 2020, Government of Meghalaya.

PARAGRAPH PAGE(S) Preface iii Overview v CHAPTER I- GENERAL Trend of revenue receipts 1.1 1 Goods and Services Tax 1.2 3 Revenue from GST 1.3 5 Analysis of arrears of revenue 1.4 7 Pendency of refund cases 1.5 8 Response of the Government/Departments towards audit 1.6 9 Summarised position...............

Sector:

Taxes and Duties

Chapter-II- Taxation Department

_{(PDF 0.43 MB)}

Loss of revenue 04 1.08 2. Evasion/Non-payment of tax 62 64.94 3. Concealment 26 18.57 4. Non-levy/ Short levy of tax 23 24.25 5. Other irregularities 125 350.20 Total 240 459.04 Audit Report for the year ended 31 March 2020 (Revenue Sector) 16 During the year 2019-20, the Department accepted...............

Chapter-I- General

_{(PDF 0.18 MB)}

Revenues raised by the State Government Tax revenue 1056.82 1186.01 1450.10 1793.24 1891.25 Non-tax revenue 228.60 685.24 366.63 427.70 530.11 Total 1285.42 1871.25 1816.73 2220.94 2421.36 2. Receipts from the Government of India Share of Union taxes/ duties 3276.46 3911.05 4323.14 4889.07...............

Chapter-V- Forests & Environment Department

_{(PDF 0.11 MB)}

CHAPTER – V FOREST & ENVIRONMENT DEPARTMENT 5.1 Tax Administration Meghalaya ranks fourth among the states in terms of percentage of forest cover in the country. The forest and tree cover of...............

Chapter-III-State Excise Department

_{(PDF 0.07 MB)}

3.2 Results of Audit Test check of the records of eight units during 201 9-20 revealed non-realisation of duties, fees, etc., involving ` 51.49 crore in 50 cases which fall under the follow ing categories: Table 3.2.1 (` ` ` ` in crore) Sl. No. Category Number of cases Amount 1. Non/Short...............

Glossary

_{(PDF 0.04 MB)}

75 Glossary Chapter I- General ACM Audit Committee Meeting ATN Action Taken Note EN Explanatory Note BE Budget Estimate CAG Comptroller and Auditor General GoI Government of India GoM Government of Meghalaya NRTP Non-Resident Taxable Person OIDAR...

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22 September 2022

Compliance

Rajasthan

Report No. 2 of the year 2022 - Audit of Local Bodies in Rajasthan for the year ended 31 March 2020, Government of Rajasthan.

Janbhagidari Vikas Y ojana 2.2 38 Panchayati Raj Department Release and Utilisation of Grants as recommended by Fifth State Finance Commission 2.3 57 Deprival of the legitimate income 2.4 81 Expenditure in violation of Rajasthan Transparency in Public Procurement Rules 2.5 82 Irregular...............

Sector:

Local Bodies |

Agriculture and Rural Development

Chapter-II

_{(PDF 31.18 MB)}

(Banner and Chum) revealed that four works related to construction of boundary wall of crematoriums (~ 25 lakh), CC roads ~ 19.33 lak:h) and 12 class rooms with verandah in two schools ~ 60 lakh) were sanctioned (2017-18) by splitting these works into 11 works for~ 104.33 lakh. The works were...............

Appendices

_{(PDF 13.16 MB)}

completion! verification (May-October 2018 Sanctioned Expenditure and November-December 2020) Amount 9 Rajkiya vidhyalaya me 01.08.18/ 15.1.19/ The room was constructed but it was kamra nirman karya 5.00 4.91 not being used till now as it was locked nangliwal and veranda was dirty with garbage................

Chapter-IV

_{(PDF 10.12 MB)}

Development and 01.03.2005 to 31.3.2014 30.09.2018 54 Implementation of 31.10.2011 Integrated Computerized System 2. Cleaning contracts for 30.05.2014 to 31.8.2015 30.09.2016 13 the year 2014-15 31.03.2015 3. Installation of LED street 04.02.2015 to 21.7.2015 06.06.2018 35 lights in MC area...............

Chapter-I

_{(PDF 7.16 MB)}

km). As per the Census 2011, the total population of the State was 6.85 crore, of which 5.15 crore (75.18 per cent) is living in rural areas. The comparative demographic and developmental profile of the State vis-a-vis the national profile as per Census 2011 is given in Table 1.1 below: Table 1.1...............

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16 September 2022

Financial

Meghalaya

Report No.1 of 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Meghalaya.

of the State 2.4 16 Application of Resources 2.5 29 Public Account 2.6 41 Debt Management 2.7 46 Debt Sustainability Analysis 2.8 49 Conclusion 2.9 53 Recommendations 2.10 55 CHAPTER III Budgetary Management Budget Process 3.1 57 Budget projection and gap between expectation and actual 3.1.1 58...............

Sector:

Finance

Chapter-II- Finances of the State

_{(PDF 0.62 MB)}

per cent) Public Account Public Account Receipts increased by ₹ 933.00 crore (24.13 per cent) Disbursement of Public Account increased by ₹ 545.44 crore (13.47 per cent) Cash Balance Cash Balance decreased by ₹ 442.75 crore (73.15 per cent) Each of the above fiscal aggregators are...............

Chapter-IV-Quality of Accounts and Financial Reporting Practices

_{(PDF 0.22 MB)}

Rule 5(1) of the Building and Other Construction Workers’ Wel fare Cess Rules, 1998 states that the proceeds of the Cess so collected shall be tran sferred by such Government office/PSEs/local authority/cess collector, to the Board along with the form of challan prescribed (and in the head...............

Chapter-V- Functioning of State Public Sector Enterprises

_{(PDF 0.24 MB)}

FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES C HAPTER -V CHAPTER 5: FUNCTIONING OF STATE PUBLIC SECTOR ENTERPRISES SUMMARY OF FINANCIAL PERFORMANCE OF STATE PUBLIC SECTOR ENTERPRISES 5.1 Introduction This Chapter...............

Appendices

_{(PDF 0.42 MB)}

Tax (SGST) … … 376.00 (25.93) 805.96 (44.95) 909.78 (48.10) 822.81 (39.70) Sales Tax 811.79 (76.81) 931.06 (78.50) 766.63 (52.87) 627.50 (34.99) 567.13 (29.99) 725.09 (34.99) State Excise 170.04 (16.09) 168.98 (14.25) 199.30 (13.74) 226.21 (12.61) 276.27 (14.61) 375.38 (18.11) Taxes on...............

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22 September 2022

Compliance

Rajasthan

Report No. 1 of the year 2022 - Compliance Audit of selected Departments of Government of Rajasthan for the year ended 31 March 2021, Government of Rajasthan.

The BoR is also the State Level Implementing Authority for computerization of land records in Rajasthan. The Rajasthan Land Revenue Act, 1956, the rules made there under and the notifications issued by the Government from time to time govern the allotment of land and other related...............

Sector:

Finance |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Taxes and Duties

Appendices

_{(PDF 58.13 MB)}

The BoR is also the State Level Implementing Authority for computerization of land records in Rajasthan. The Rajasthan Land Revenue Act, 1956, the rules made there under and the notifications issued by the Government from time to time govern the allotment of land and other related...............

Chapter-II

_{(PDF 10.76 MB)}

Total unaudited of units audit for to to~urrent remaining during audit previous year unaudited the yean year 2016-17 484 468 952 284 142 426 526 55 2017-18 526 468 994 385 141 526 468 47 2018-19 468 467 935 565 282 847 88 09 2019-20 88 467 555 324 162 486 69 12 2020-21 69 467 536 69 467...............

Chapter-I

_{(PDF 4.64 MB)}

below: Table 1.1 (t incrore) Particulars 2016-17 2017-18 2018-19 2019-20 2020-21 Revenue raised by the State Government Tax revenue 1 44,371.66 50,605.41 57,380.34 59,244.98 60,283.44 Non-tax reveuue 2 11,615.57 15,733.72 18,603.01 15,714.16 13,653.02 Total 55,987.23 66,339.13 75,983.35...............

Chapter-VII

_{(PDF 12.07 MB)}

at Sikandra and Sujangarh conducted (February and March 2021) with Departmental representatives further revealed that in Sikandra construction of two rooms was incomplete while other two rooms were occupied by CHC for operating the CHC office. Similarly, in Sujangarh, TCC building was being...............

Chapter-VI

_{(PDF 1.62 MB)}

in the Table 6.1 below: Table 6.1 ~in crore) Particulan 2016-17 2017-18 2018-19 2019-20 2020-21 Revenue eipendlture General services 39,203 43,450 54,364 56,186 60,144 Social services 49,371 53,064 65,687 68,313 74,009 Economic services 38,565 49,327 46,722 51,986 44,156 Grants-in-aid and 1#1 -...............

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21 September 2022

Financial

Andhra Pradesh

Report No. 2: Performance Audit of Outcomes in Higher Education in Andhra Pradesh, Government of Andhra Pradesh.

Statistics, Computer Programming and Data Analysis, M.Sc. Applied Mathematics-Differential Geometry, M.Sc. Chemistry-Organic Chemistry and M.Sc. Inorganic Chemistry-Organic Chemistry paper 43 marks are affected when, revaluated marks are increased by six or more per cent of original marks 44...............

Sector:

Finance

Chapter-4 Governance and Management

_{(PDF 0.38 MB)}

99 in AU: one college, in SVU: seven colleges and in AKNU: five colleges 100 common rooms for women, separate toilets, separate hostels/mess, etc. Performance Audit of Outcomes in Higher Education in Andhra Pradesh Page 42 P Table 4.3: Students benefitted by Scholarships Name of the University...............

Chapter-3 Quality of Higher Education

_{(PDF 0.52 MB)}

Statistics, Computer Programming and Data Analysis, M.Sc. Applied Mathematic s-Differential Geometry, M.Sc. Chem istry-Organic Chemistry and M.Sc. Inorganic Chemistry-Organic Chemistry paper 43 marks are affected when, revaluated marks are increased by six or more per cent of original marks 44...............

Chapter-1 Introduction

_{(PDF 0.38 MB)}

Strong Governing Bodies 2. Following the affiliation norms 3. Policies for University de-burdening 4. Assessment for granting autonomy to colleges 5. Existence of Quality Assurance Mechanism 6. Adequate Funding Employability and further education x Well Designed Programmes& Courses x Advanced...............

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