Audit Reports

This report provides an analysis of the financial performance of Indian Railways with reference to the previous year, as well as the overall trends. It also contains audit observations on the efficiency of the Indian Railways in application of funds ...

The Finance Department replied (March 2020) that detailed guidelines were issued in April 2013 regarding execution of works. According to the guidelines, procurement of administrative approvals, implementation of the projects within the stipulated time frame and budget allocation are required...........................

The State Government issues the guidelines for implementation of these schemes. Social Welfare Department - Safeguarding welfare of SC/ST and other weaker sections of the population, implementation of various programmes and schemes for the upliftment of SC/ST for their socio-economic and...........................

As required under SDRF guidelines 2010, the State Gove rnment had invested (2012-13) ` 400 crore from the balances under the fund. During 2018-19, the State Government transferred th e contribution from GoI along with their share into public account with a d elay of 11 days ( ` 210.50 crore)...........................

However, the balances under the fund were not inves ted by the State Government as required under SDRF guidelines 2010. Further, as per the guidelines, the Government was required to pay interest on the uninvested balances at the rate of interest (8. 08 per cent ) payable on overdrafts,...........................

ended 31 March 2018 78 4.4 Audit criteria The audit findings were evaluated against criteria sourced from: Reserve Bank of India Act, 1934 and guidelines/ master circulars issued from time to time; • Bank's policies on Credit, Investment, Recovery of NPA, One Time Settlement etc.; •...........................

( Paragraph: 2.3.7.1) Tax at concessional rate of 4.2 per cent was to be deducted for centrally sponsored projects sanctioned/ allotted up to 31 March 2007. The applicable rate of tax is 10.5 per cent . Three DDOs had deducted tax at the lower rate of 4.2 per cent for contracts allotted...........................

Under the guidelines, the State Government is required to make minimum annual contributions to the Fund at the rate of 0.5 per cent of the outstanding Guarantees at the end of the previous year. Against minimum requirement of `13.17 crore i.e., {0.5 pe r cent of outstanding Guarantee of...........................

As per the guidelines, the State Government is required to contribute to this Fund, a minimum of 10 per cent of 0.5 per cent of the total outstanding liabilities at the end of 2010-11 every year beginning with the financial year 2011-12 up to 2021-22 to make it equal to 0.5 per cent of the...........................

The GoI was to provide 100 per cent funding on components like sustainability, DDP 1 areas, support activities and WQM&S 2. The NRDWP guidelines of the programme were revised from time to time, with latest revision in 2013. It was envisaged (August 2013) to provide safe drinking piped...........................