Audit Reports

Executive Summary 1 The Report Based on the audited accounts of the Government of Assam for the year ending 31 March 2019, this Report provides an analytical r eview of the finances of the State Government. The Report is structured in four Chapte...

Chapter 2 Finances of the State 2.1 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...

Chapter 3 Budgetary Management 3.1 Introduction Effective financial management ensures that decisio ns taken at the policy level are implemented successfully at the administrative leve l without wastage or diversion of funds. This Chapter reviews...

C hapter II - Performance Audit 9 CHAPTER I I PERFORMANCE AUDIT PUBLIC WORKS DEPARTMENT 2. Quality control measures in maintenance of roads by Public Works Department 2.1 Introduction The public roads in Kerala are maintained by the Public Works...

Chapter I Introduction Chapter I - Introduction 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG ) relates to matters arising from performance audit of selected programmes and...

Glossary of Abbreviations Glossary of Abbreviations 99 Glossary of Abbreviation used in the report Abbreviation Full Form AB Autonomous Body ADAK Agency for Development of Aquaculture Kerala ARCS Assistant Registrars of Co -operative Societies AS...

Annexure – 1.1 Statement showing position of equity and outstanding loans relating to State Power Sector PSUs as on 31 March 2018 (Referred to in paragraphs 1.4 and 1.8) ( ` in crore) Sl. No. Sector & Name of the PSU Name of the Departm- ent Month ...

PART -1 Chapter -1 Functioning of Power Sector Undertakings 1. Introduction 1.1 The power sector companies pla y an important role in the economy of the State. Apart from providing a critical infrastructure required for development of the State’s...

Executive Summary vii Fiscal Situation of the State Revenue receipts (RR) and revenue expenditure (RE) have increased during the period 2014-15 to 2018-19 but capital expenditure (CE) has decreased during 2018-19. However, RR and CE as a percentage...

51 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year, compared with the amounts of voted grants and...

es the risk of financial irregularities going undetected and, therefore, the accounts need t o be finalized and submitted to Audit at the earliest. SARs in respect of Haryana Building and Other Construction Workers We lfare Board, Chandigarh (2009-10 to 2017-18) have not been placed before the............

59 Performance Audit relating to Public Sector Undertakings (other than Power Sector ) Management of non -subsidised commodities in The Kerala State Civil Supplies Corporation Limited Executive Summary Introduction The Kerala State Civil Supplies...

77 Compliance Audit Observations relating to Public Sector Undertakings (other than Power Sector) The Kerala State Financial Enterprises Limited 5.1 Sanction and recovery of defaulted loans Introduction 5.1.1 The Kerala State Financial Enterprises...

7 Functioning of Power Sector Undertakings Introduction 1.1 The Power Sector Companies play an important role in the economy of the State. Apart from providing critical infrastructure required for development of the State’s economy, the sector...

Separate Audit Reports (SARs) are audit reports of the CAG on the accounts o f Statut ory Corporations. These SARs are to be laid before the Legislature as per provisions of the respective Acts. The position depicted in Table 3.7 shows the status of placement of SARs issued by CAG (up to 30............

37 Chapter III Compliance Audit Audit of transactions of the Government Departments, their field formations as well as audit of the autonomous bodies brought out lapses in management of resources and failures in the observance of the norms of...

11 ,, 2.1 Tax administration The receipts from the Goods and Services Tax/Value Added Tax/Central Sales Tax/Entry Tax payable under the respective laws relating to state taxpayers are administered at the Government level by the Principal Secretary...

25 3.1 Tax administration The receipts for the Transport Department (Department) are regulated under the provisions of the Central and the State Motor Vehicles Acts and rules made thereunder, and are under the administrative control of the...

67 CHAPTER -VI : STATE EXCISE 6.1 Tax administration The Secretary, Finance (Revenue) is the administrative head of the State Excise Department (Department) at Government level. The Department is headed by the Excise Commissioner (EC). The...

1 1.1 Trend of revenue receipts 1.1.1 The tax an d non -tax revenue raised by the Government o f Rajasthan during the year 201 8-19, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and grant s-in-aid...

89 7.1 Tax administration At the Government level, the Principal Secretary, Mines and Petroleum, Jaipur and at the Department level, the Director, Mines and Geology (DMG), Udaipur are responsible for administration and implementation of the related...

Appendices 59 Appendix 1.1 State Profile (Reference: Profile of the State; Page 1) A. General Data Sl. No. Particulars Figures 1 Area 2,40,928 Sq. Km. 2 Population a. As per 2011 Census 19.98 crore b. 2019 23.01 crore 3 a. Density of Population (as...

vii EXECUTIVE SUMMARY This Report on the finances of the Government of Uttar Pradesh (GoUP ) intends to assess the financial performance of the State during 2018 -19 and to provide the State Legislature with inputs based on audit analysis of...

43 Financial Reporting and Comments on Accounts This Chapter provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year. 3.1 Personal Ledger/ Personal...

61 State Finances Audit Report for the year ended 31 March 201 9 Chapter II Financial Management and Budgetary Control 2.1 Introduction The Comptroller and Auditor General of India performs the a udit of appropriations to ascertain whether the...

87 State Finances Audit Report for the year ended 31 March 2019 Chapter III Financial Reporting This chapter provides an overview and status of compliance of various significant financial rules, procedures and directives with regard to financial...