Audit Reports

33 Chapter-IV Monitoring and Maintenance of Projects and Coordination among Stakeholders Monitoring of irrigation projects Monitoring is the systematic approach to track the project’s progress towards reaching its objectives. The project...

43 Chapter-V Impact and Achievement of Outcomes The audit attempted an analysis of impact of the projects and ass essment of what the projects achieved. We have discussed the achievement in respect of Irrigation Potential and provision of Drinking...

5 Chapter-II Audit Approach This performance audit focuses specifically on the Outcomes in Surfac e Irrigation. The benefits envisaged in the DPR of major/medium irrigation projects and Administrative Estimates of minor irrigation projects were...

53 Appendix-I (Refer paragraph 1.3) Status of Major findings and PAC recommendations thereon CAG’s Audit Report 2015-16 – Government of Rajasthan S.No. Observations Recommendations 1 Non-utilisation of irrigation potential in CCA as envisaged in ...

(i) Table of Contents Reference to Paragraph Page Preface (iii) Executive Summary (v) Chapter-I: Introduction Main Outcomes Identified 1.1 2 Roles and Responsibilities 1.2 3 Previous coverage in Audit Reports 1.3 3 Chapter-II: Audit Approach Audit...

(v) Executive Summary Rajasthan has one tenth of land area and five per cent of population of the country. However, its share in surface water resources is below two per cent. Agriculture remains a major occupation for the population of the state....

1 Chapter-I Introduction Rajasthan is the largest state of India in terms of area. It h as one tenth of land area and five per cent of population of the country. However, its share in India’s surface water resource is below two per cent. The state ...

49 Chapter-VI Conclusion Audit Objective 1 Whether Irrigation Projects’ deliverables were planned, executed and managed in accordance with the intended objectives? The achievement of intended outcomes was adversely affected by sev eral factors....

11 4.1 Devolution of Functions under Rajasthan Municipalities Act, 2009 The 74th CAA intends to enable and empower ULBs to perform functions and implement schemes in relation to 18 subjects specified in the 1 2th Schedule and mandated each State to...

59 Appendix I (Refer Paragraph 1.4) List of parastatals and their functions Sl No. Name of parastatal Functions 1. Development Authority (DA) Construction/Renewal/Strengthening of roads; Construction of bridges/elevated roads/ROBs Housing Schemes...

49 Adequate and skilled manpower is a pre-requisite for efficient and effective discharge of various functions by the ULBs. This is also necessary for empowerment of ULBs. GoR promulgated (November 2011) Rajasthan Guaranteed Delivery of Public...

55 The 74 th Amendment introduced Part IX A (the Municipalities) containing Articles 243P to 243ZG in the Constitution. This amendment (June 1993) authorized State Legislatures to enact laws to bestow ULBs with powers and authority as may be...

1 1.1 74th Constitutional Amendment The Constitution (Seventy Fourth Amendment) Act, 1992 (74 th CAA) which came into effect on 1 June 1993, introduced Part IX A (the Municipalities). T he Act provided a constitutional status to Urban Local Bodies...

5 2.1 Audit Objectives The objectives for Performance Audit were to assess whether: (i) provisions of 74 th CAA have been adequately covered in the State legislations. (ii) the ULBs have been empowered by the State Government to discharge their...

(v) Executive Summery Intent of the 74th Constitutional Amendment Act (74 th CAA) The Constitution of India provided a clear mandate for democratic decentr alisation through the 74 th Amendment which sought to create an institutional framework for...

9 3.1 Comparison of State LeveLegislations with 74th CAA 3.1 Comparison of State Level Legislations with 74 th CAA The 74 th CAA introduced certain provisions relating to municipalities vide Articles 243Q to 243ZG. The State Government enacted...

Report No. 5 of 2021 71 Glossary AMRUT Atal Mission for Rejuvenation and Urban Transformation CFC Central Finance Commission DDP District Development Plan DLB Directorate of Local Bodies DPC District Planning Committee JnNURM Jawahar Lal Nehru...

Chapter -I Financial Performance of State Public Sector Enterprises Introduction 1.1 This Report presents the financial performance of State Government Public Sector Enterprises (SPSEs) of the Government of Rajasthan for the year 2019 -20 . The term ...

Chapter -IV Corporate Social Responsibility Introduction 4.1 Corporate Social responsibility (CSR) is continuing commitment by businesses to integrate social and environmental concerns in their business operations. Changes in the global environment...

State Finances Audit Report for the year ended 31 March 2021 13 FINANCES OF THE STATE CHAPTER II compared to 2019-20 per cent. per cent. per cent. per cent. per cent. Expenditure per cent . per cent. per cent . per cent. per cent. Expenditure per...

State Finances Audit Report for the year ended 31 March 2021 59 BUDGETARY MANAGEMENT CHAPTER III 3.1 Budget Process Chart 3.1 Chart 3.1: Budgetary Process N e t B o r r o w i n g s ( I n t e r n a l a n d E x t e r n a l D e b t ) B u d g e t a r y...

State Finances Audit Report for the year ended 31 March 2021 per cent or more and 36 5.1 Summary of Financial Performance of State Public Sector Enterpr ises 5.1.1 Mandate 5.1.2 What this Chapter contains STATE PUBLIC SECTOR ENTERPRISES (SPSEs)...

State Finances Audit Report for the year ended 31 March 2021 89 QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES CHAPTER IV Issues related to completeness of Accounts 4.1 Funds outside Consolidated Fund or Public Account of the Stat e Account....

State Finances Audit Report for the year ended 31 March 2021 1 OVERVIEW CHAPTER-I Appendix 1.1 , per cent as compared to 9.48 per cent per cent per cent. 1.1.1 Gross State Domestic Product (GSDP) Table 1.1. Table 1.1: Trends in GSDP compared to the...

State Finances Audit Report for the year ended 31 March 2021 i TABLE OF CONTENTS Particulars Reference to Paragraphs Page Preface v Executive Summary vii CHAPTER-I OVERVIEW 1.1 1 1.2 3 1.3 4 Government Account Structure and Budgetary Processes 1.4 4 ...

State Finances Audit Report for the year ended 31 March 2021 vii EXECUTIVE SUMMARY Audit Findings Fiscal Position nd (Chapter I) Finances of the State per cent per cent per cent per cent per cent of (Chapter II) Budgetary Management per cent)...

State Finances Audit Report for the year ended 31 March 2021 195 Glossary of Abbreviations Sl. No Abbreviation Full Form 1 A&E 2 AC 3 AE Aggregate Expenditure 4 AG 5 BBM 6 BE Budget Estimates 7 8 9 BTC 11 CAG 12 13 CE 14 DC 15 16 DE 17 18 ES...

State Finances Audit Report for the year ended 31 March 2021 v PREFACE Chapter I Chapter II Chapter III Chapter IV Chapter V Enterprises’.

1 CHAPTER 1 OVERVIEW 1.1 Profile of Tamil Nadu Tamil Nadu is the 11 th largest S tate in terms of geographical area (1,30 ,058 sq.km) and the seventh largest by population. As per the census, the State’s population increased from 6.24 crore in...

63 CHAPTER 3 BUDGETARY MANAGEMENT 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources. Budget glossary is given at the end of the Appendices . The Budget process commences...

CHAPTER – I OVERVIEW 1.1 Profile of the State Maharashtra occupies the western and central part o f the country and has a long coastline (720 Km) along the Arabian Sea and has ge ographical area of 3.08 lakh sq. km. The State ranks second by...

CHAPTER – IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government....

CHAPTER - III BUDGETARY MANAGEMENT This Chapter reviews the allocative priorities of the State Government and comments on the transparency of budget formulation and effectiv eness of its implementation. It will further review whether the decisions...

Paragraph Table of Contents Page Preface vii CHAPTER I: OVERVIEW 1.1 Profile of the State 1 1.1.1 Gross State Domestic Product of the State 1 1.2 Basis and Approach to State Finances Audit Report 3 1.3 Report Structure 4 1.4 Overview of State...

vii PREFACE 1. This Report has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India. 2. Chapter I is an overview of the State alongwith the targets and achievements of the Fiscal parameters. 3....

CHAPTER – II FINANCES OF THE STATE Introduction This chapter provides a broad perspective of the fi nances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the five-year...

Appendices 119 Appendix 1 Statement showing the investment made by State Gove rnment in Non-Power sector PSUs whose accounts are in arrears as on 30 September 2019 (Reference: Paragraph 1.3.5 and 1.3.8) (Figures in columns 4 & 6 to 8 are ` `` ` in...

Report of the Comptroller and Auditor General of India on Public Sector Undertakings and Revenue Sector for the Year ended 31 March 2019 GOVERNMENT OF ASSAM (Report No. 2 of 2021)