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25 August 2022
Financial
Maharashtra
Report No 2 of the year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Maharashtra.

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021 PREFACE 1. This Report has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India....

Sector:
Finance

Finances Audit Report for the year ended 31 March 2021 136 Appendices 137 Appendix - 3.1 (Reference: Paragraph 3.1, Page 77) Glossary of important Budget related terms 1. ‘Accounts’ or ‘actuals’ of a year. - are the amounts of receipts and disbursements for the financial year beginning............

36219.64 0.00 2020-21 Fifteen Finance Commission (1st Report 2020-21) [Inter-se Share of States =6.135] 33743.27 36504.01 2760.74 Source: Receipt Budget of Union Government and Finan ce Accounts of the State for the respective years The transfer of different components of State’s sha re of............

The analysis is also carried out considerin g the other sources which include the following:  Budget of the State- for assessing the fiscal param eters and allocative priorities vis- à-vis projections, as well as for evaluating the effecti veness of its implementation and compliance with the............

It would be appropriate if the activities planned under MNN are carried out th rough regular budgetary process. 4.1.2 Unspent amount lying in the Bank Accounts of DDOs Drawing and Disbursing Officers (DDOs) are required to withdraw money from the Government Account/Consolidated Fund for making............

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18 March 2017
Compliance Financial Performance
Sikkim
Annual Technical Inspection Report on Panchayati Raj Institutions & Urban Local Bodies 2014-15 Sikkim

of ` 16 lakh incurred towards awareness-cum-coordination meeting was unfruitful as awareness among Panchayats, NGOs and SHGs about preparation of budget was not achieved. (Paragraph 2.5) 3. An overview of the Urban Local Bodies Out of 18 functions listed in the XII th Schedule of the............

Sector:
Local Bodies
(PDF 0.56 MB)

2001 and Sikkim Gram Panchayat (Financial) R ules, 2003; besides application of State Government’s own rules and policies relating to finance, budget and personnel matter. Significant provision of internal control m echanism vis-à-vis position in test checked PRIs are given in the............

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13 August 2022
Financial
Himachal Pradesh
Government of Himachal Pradesh Report No. 2 of the year 2022: State Finances Audit Report of the C&AG for the year ended 31 March 2021

to GSDP 1.1.2 2-3 Basis and Approach to State Finances Audit Report 1.2 3-4 Report Structure 1.3 4-5 Overview of Government Account Structure and Budgetary Processes 1.4 5-7 Snapshot of Finances 1.4.1 8 Snapshot of Assets and liabilities of the Government 1.4.2 8-9 Fiscal Balance: Achievement............

Sector:
Finance
(PDF 0.53 MB)

State Finances Audit Report for the year ended 31 March 2021 136 Appendix-3.1 (Reference: Paragraph 3.1) Glossary of important Budget related terms 1. ‘Accounts’ or ‘actuals’ of a year - are the amounts of receipts and disbursements for the financial year beginning on April............

Table-2 .13 : States own resources: projections vis-à-vis actuals (₹ in crore) 15 th FC projections Budget Estimates and MTFPS projection Actual Percentage variation of actual over 15 th FC projections Budget estimates and MTFPS projection Tax revenue 11,272 9,090.26 8,083.31 (-) 28.29 (-)............

(PDF 0.23 MB)

Other sourc es include: • Budget of the State for the year 2020-21: for ass essing fiscal parameters and allocative priorities vis-à-vis projections, evaluating the effectiveness of budge t implementation and compliance with relevant rules a nd prescribed procedures; Results of audit............

Since these funds were not routed through the State Budget, these were not reflected in the Accounts of the State Government. The details of aggregate amount transferred to impl ementing agencies during the last three years are shown in Table -4.1 . 1 Accounts pending since 2019-20. Chapter-IV:............

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10 August 2022
Performance
Haryana
Report no. 6 of the Year 2022 on Functioning of Haryana Power Generation Corporation Limited (Government of Haryana)

3.1 29-30 Excess consumption of Secondary fuel 3.2 30-31 Unsettled quantity and quality claims 3.3 31-36 Non-recovery of differential freight paid to Railways for diverted rakes 3.4 36-37 Inventory Management and Procurement of spares 3.5 37-41 Conclusion 3.6 41 Recommendations 3.7 42 Functioning............

Sector:
Power & Energy
(PDF 0.17 MB)

The main reaso n for higher variable cost was transportation cost of coal. Coal is transporte d through Railways from collieries located at Jharkhand, West Bengal, Madhy a Pradesh having distance of more than 1,200 kms. In case of plants located a t pitheads (coal mining sites),............

(PDF 0.14 MB)

The work of liaison with Coal Company, Railways and other agencies in connec tion with dispatch of coal was also within the scope of the coal handling agent. It was observed that CIMFR could not take samples f rom 291 rakes dispatched during November 2016 to August 2018. CIMFR failed t o............

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10 August 2022
Compliance
Haryana
Report No. 7 of 2022 on Compliance Audit of Energy & Power, Industries & Commerce and Urban Development clusters for the year ended 31 March 2021(Government Of Haryana)

7 of the year 2022 i TABLE OF CONTENTS Paragraph Page Preface v Overview vii-ix Chapter 1 Introduction Introduction 1.1 1 Budget Profile 1.2 2-3 Application of resources of the State Government 1.3 3 Planning and conduct of Audit 1.4 3-4 Significant audit observations and response of............

Sector:
Power & Energy
(PDF 0.22 MB)

Appendices Appendix 1 (Reference: Paragraph 1.1; Page 1) Detail of clusters alongwith Departments, Public Sector Undertakings and A utonomous Bodies within a cluster Cluster Departments Public Sector Undertaking Autonomous Bodies 1. Health & welfare ...

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04 August 2022
Financial
Jharkhand
Report No. 2 of 2022 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2021

of the State 1.1 1 Basis and Approach to State Finances Audit Report 1.2 3 Report Structure 1.3 3 Overview of Government Account Structure and Budgetary Processes 1.4 4 Fiscal Balance: Achievement of deficit and total debt targets 1.5 9 Deficits and Total Debt after examination in audit 1.6............

Sector:
Finance
(PDF 1.36 MB)

Accounts Appropriation Accounts present the total amount of funds (Original and Supplementary) authori sed by the Legislative Assembly in the budget grants under each voted grants and charged appropriation vis -à-vis the actual expenditure incurred against each and the unspent provisions............

(PDF 1.23 MB)

Non -Tax revenue collected during 2020 -21 was ` 7,564 crore. The NTR collection was significantly lower than the budget estimates of ` 11,820 crore for the year . Component -wise non -tax revenue collected during 2016 -21 is as shown in Table 2.5. Table 2.5 : Non -tax revenue collected............

(PDF 0.85 MB)

Finance Accounts and Appropriation Accoun ts of the State constitute the core data for this report. Other sources include the following: • Budget of the State for assessing the fiscal parameters and allocative priorities vis -à-vis projections, as well as for evaluating the effectiveness of............

(PDF 0.47 MB)

The Board had utilise d only 55.85 per cent of available funds 4.2 Off budget borrowings Off budget borrowings by the S tate PSUs and S pecial Purpose Vehicles (SPV) are either explicit payments or guarantees and are contingent liabiliti es of the S tate. As per information n o off budget............

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08 August 2022
Financial
Haryana
Report No. 3 of the year 2022 on State Finances Audit Report for the year ended 31 March 2021 (Government of Haryana)

2049- Interest Payment 60-Interest on Other Obligations 101-Interest on Deposits 98-Interest on deposits towards land acquired by Ministry of Railways. (O)15.00 (R) (-)15.00 Nil 14.97 14.97 17. 2071- Pensions and other Retirement Benefits 01-Civil 101-Superannuation and Retirement Allowances............

Sector:
Finance
(PDF 0.93 MB)

2049- Interest Payment 60-Interest on Other Obligations 101-Interest on Deposits 98-Interest on deposits towards land acquired by Ministry of Railways. (O)15.00 (R) (-)15.00 Nil 14.97 14.97 17. 2071- Pensions and other Retirement Benefits 01-Civil 101-Superannuation and Retirement Allowances............

(PDF 1.68 MB)

The Own tax revenue of the State at ` 41,914 crore was less by ` 10,182 crore as compared to estimates under Budget and MTFPS and ` 23,371 crore against normative assessment of ` 65,285 crore by the 15 th Finance Commission (15 th FC). (ii) State Goods and Services Tax (SGST) As per the GST............

(PDF 0.19 MB)

5.4 Investment in SPSEs and Budgetary support 5.4.1 Equity holding and Loans in SPSEs The sector wise total Equity, Equity Contribution b y State Government and Long Term Loans including the loans given by State Gover nment is given in Table 5.2. Table-5.2: Sector-wise investment in SPSEs Name............

(PDF 0.33 MB)

Finance Accounts and Appropriation Accounts of the State constitute the c ore data for this report. Other sources include the following: • Budget of the State: for assessing the fiscal parameters and allocative priorities vis-à-vis projections as well as for evaluating the effectiveness of............

(PDF 0.2 MB)

projects for t he benefit of State of Haryana, involving private participation and fundin g from sources other than those provided by State Budget. The Board is specif ically excluded from playing any role in infrastructure projects underta ken by the Government exclusively through its............

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08 August 2022
Performance
Report No. 12 of 2022- Performance Audit on Exemptions to Charitable Trusts and Institutions, Union Government Department of Revenue - Direct Taxes .

2.1 Why we ch\bse this t\bpic The grounds for se\becting this topic for performance audit were:  As per the Receipt Budgets forming part of the Annua\b Budget of the Government of India, the tota\b amount of exemption app\bied by the Charitab\be Trusts/Institutions has increased from............

Sector:
Taxes and Duties

Report No. 12 of 2022 (Performance Audit) 53 Chapter 5: Systemic deficiencies/ effectiveness of prov isions relating to the Trusts/Institutions In this Chapter, Audit attempted to ascertain whether there a re lacunae/ambiguities/inconsistencies in...

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04 August 2022
Compliance Performance
Jharkhand
Report No. 1 of 2022 - Report of the C&AG on General, Social, Economic and Revenue Sectors including SPSEs for the year ended 31 March 2020

original proposal of ₹ 5.80 crore for procurement of dental equipment as approved by the Governing Council, the Director, RIMS submitted detailed budget of ₹ 9.29 crore to the State Government. However, RIMS procured dental equipment valued at ₹ 37.17 crore during 2014-19 which was 400 per............

Sector:
Education, Health & Family Welfare |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
(PDF 0.42 MB)

 Special financial support – GoJ provides budgetary support by way of grants and subsidies to the SPSEs as and when requi red.  Guarantees – GoJ also guarantees the repayment of loans with i nterest availed by the SPSEs from Financial Institutions. Aggregate investment in SPSEs with............

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08 August 2022
Performance
Report No.4 of 2022 - Performance Audit on Conservation of Coastal Ecosystems, Union Government (Ministry of Environment, Forest & Climate Change)

The action p\bans were to provide adequate budgetary provisions and detai\bs of agencies invo\bved in such imp\bementation. We noticed that a\b\b the coasta\b states fai\bed to prepare the action p\bans for conserving these areas ti\b\b now. Fai\bure to prepare the CZMPs in time and \back............

Sector:
Environment and Sustainable Development
(PDF 0.42 MB)

Performance Audit Report on Conservation of Coastal Ecosystems 90 Annexure 7: Non- provision of separate budget towards EMP (Reference: Para 3.2 (ii) of the report) S. No. Name of the Project Remarks 1. Laying of treated effluent disposal pipeline from their Plant to final disposal point in............

As per the EIA Notification 2006, the project proponent was required to make provisions for and earmark detailed budget for EMP. Also, as per the EIA Notification 2006, the EMP should include 24 in accordance with the Bureau of Indian Standards (BIS) 2000, Seismic Map of India.............

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