Audit Reports

Chapter -V Compliance Audit Observations relating to State PSUs (other than Power Sector) This Chapter includes important audit findings emerging from test check of transactions of the State Government Companies and Statutory Corporations relating...

Chapter -IV Performance Audit relating to State P SUs (Other than Power Sector) Rajasthan State Road Transport Corporation Performance Audit on Acqui sition and Utilisation of Buses Executive Summary This Performance Audit covers the acquisition and ...

Status of annual accounts of Statutory Corporations and placement of their SARs in legislature as on 30 September 2019 is detailed below: Table 3.7: Status of placement of SAR of the Statutory Corporations Source : Compiled based on information available on the website of Rajasthan............

Chapter -II Compliance Audit Observations relating to Power Sector Undertakings This Chapter includes important audit findings emerging from test check of transactions of the Power Sector Undertakings. Jaipur Vidyut Vitran Nigam Limited, Ajmer...

Annexure 161 Annexure – 1 (Referred to in Paragraph 1.8 at page no. 12, Paragraph 1.9 at page No . 13 and 1.13 at page no. 18) Summarised financial results of Power Sector Undertakings for the latest year for which accounts were finalised (₹ in...

Introduction Functioning of State Public Sector Undertakings General 1 State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of commercial nature...

ix Overview This Repo rt contains two parts . Part -A of the Report comprises of five chapters relating to general information about the Public Sector Undertakings, Audit on “Construction of new sub -stations and augmentation of capacity of the...

i TABLE OF CONTENTS Reference to Particulars Paragraph(s) Page(s) Preface vii Overview ix-xvii PART -A FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS (PSUs) INTRODUCTION General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by Public...

Status o f annual accounts of Statutory C orporations and placement of their SARs in Legislature is shown in Table 4.8 : Table 4.8: Status of placement of SAR of the Statutory Corporations Years for which SARs not placed in State Legislature Sl. No. Name of Corporation Year of accounts up to............

CHAPTER -V 5. Compliance Audit Observations relating to State Public Sector Undertakings (other than Power Sector ) Important audit findings emerging from test check of transactions made by the Public Sector Undertakings other than Power Sector are...

in Table -6.6: Table -6.6: Statement showing details of outstanding Separate Audit Reports to be presented in the State Legislature Position of SARs not placed in Legislature Sl. No. Name of Entities Year upto which SAR placed in Legislature Years of SAR Date of issue to Government Reasons............

101 CHAPTER -VII 7. Compliance Audit Observations relating to Departments and Entities (other than PSUs ) under Economic Sector Important audit findings emerging from test check of transactions made by the various departments/ entities are included...

KV, Jattari 80 64 108 44 69 22 ETD, Aligarh 132 KV, Boner 120 96 163 67 70 23 ETD -II, Lucknow 132 KV, NKN 120 96 166 70 73 24 ETD, Aliga rh 132 KV, Sarsol 143 114 215 101 89 25 ETD -III, Lucknow 132 KV, Barabanki 126 101 193 92 91 26 ETD -Jhansi 132 KV, Gurusarai 40 32 63 31 100 27 ETD -Sitapur............

53 CHAPTER II ECONOMIC SECTOR (OTHER THAN PUBLIC SECTOR UNDERTAKINGS) 2.1 Introduction The audit observations relating to the State Government Departments and their units under the Economic Sector other than State Pu blic Sector Undertakings are...

135 CHAPTER V GENERAL SECTOR 5.1 Introduction The audit observations relating to various State Government departments and their units under General Sector are featured in th is chapter. During 2017-18, against a total budget provision of ` 3,515.62...

99 CHAPTER III ECONOMIC SECTOR (PUBLIC SECTOR UNDERTAKINGS) 3.1 Introduction 3.1.1 The State Public Sector Undertakings (PSUs) consis t of State Government Companies and Statutory Corporations. Th e PSUs are established to carry out activities of...

115 CHAPTER IV REVENUE SECTOR 1 4.1 Trend of revenue receipts 4.1.1 The Tax and Non-tax revenue raised by the Governme nt of Manipur during the year 2017-18, the State’s share of net p roceeds of divisible Union taxes and duties assigned to States ...

Annexures 79 Annexures Summarised financial position and working results of Power s ector SPSUs as per their latest finalised financial statements (Referred to in paragraph 1.10 and 1.1 1) (Figu res in columns 5 to 1 5 are ₹ in c rore) Sl. No....

73 CHAPTER -V COMPLIANCE AUDIT OBSERVATIONS RELATING TO PUBLIC SECTOR UNDERTAKINGS (OTHER THAN POWER SECTOR) Himachal Pradesh State Electronic Development Corporation Limited 5.1 Purchase of unwarranted software Failure of the Company in securing...

Status of annual accounts of Statutory Corporations and placement of their SARs in legislature is detailed below: Table 4.7: Status of placement of SAR of the Statutory C orporations Impact of non -finalisation of accounts of State PSUs (other than Power Sector) 4.10 As pointed in Para graph............

vii OVERVIEW This Report contains one performance audit on Sainj Hydro Electric Project and 11 paragraphs with financial implication of ` 728.04 crore relating to issues of avoidable payment due to non -compliance of rules, directives and...

7 PART -I CHAPTER -I FUNCTIONING OF STATE POWER SECTOR UNDERTAKINGS 1 Introduction 1.1 The power sector companies pla y an important role in the economy of the State . The State has identified power potential of 27 ,436 MW out of which 10 ,571.17 MW ...

71 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...

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 activities and Compliance Audit of various Departments of...

7: Status of placement of SARs in Legislature Sl. No. Name of Statutory Corporation Year upto which SARs placed in the Legislature Year for which SARs not placed in the Legislature Year of SAR Date of issue to the Government/ Present Status (September 2018) 1 Karnataka State Road Transport............

Chapter - V: Performance Audit on ‘Benefits derived by the State Government under AIBP’ 85 Chapter - V 5.1. Performance Audit on ‘Benefits derived by the State Government under Accelerated Irrigation Benefit Programme ’ Executive Summary...

7 Chapter - I Introduction 1.1. The Power Sector PSUs play an important role in the economy of the State. Apart from providing a critical infrastructure required for development of the State’s economy, the sector also adds significantly to the...

57 Chapter - III Important findings emerging from audit that highlight deficiencies in planning, investment and activities of the Management in the Power Sector Public Sector Undertakings (PSUs) are included in this Chapter. These include...

111 Chapter - V I Important findings emerging from audit that highlight deficiencies in planning, investment and activities of the Management in the State Government Companies and Statutory Corporations (other than Power Sector) are included in this ...

27 Chapter-II Compliance Audit Paragraphs relating to State Power Sector Undertakings Important Audit findings emerging from test-check of transactions of the State Power Sector Companies are included in this Chapter. Government Companies Energy...

vii Overview Functioning of State Public Sector Undertakings Audit of Government Companies is governed by Sections 139 and 143 of the Companies Act, 2013. The financial statements of the Government Companies are audited by the Statutory Auditors who ...

7 Part-I Chapter-I Functioning of State Power Sector Undertakings Introduction 1.1 The power sector companies play an important role in the economy of the State. Apart from providing a critical infrastructure required for development of the...

65 Chapter IV 4. Performance Audit on Infrastructure Development by City and Industrial Development Corporation of Maharashtra Limited Executive Summary Introduction City and Industrial Development Corporation of Maharashtra Limited (CIDCO) was...

58 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...