Audit Reports

Chapter 4 Quality of Accounts and Financial Reporting Practices 4.1 Introduction A sound internal financial reporting system and compliance with rules and procedures contribute significantly to good governance. These also ensure relevant, reliable...

Chapter 1 Overview 1.1 Profile of the State Andhra Pradesh is the eighth largest State in the country in terms of geographical area (1,62,970 sq. kms). The State has a long coastline, spanning 974 kms. In terms of population, the State accounts for...

C HAPTER -3 CONTRACT AND PROJECT MANAGEMENT Report No. 11 of 2021 59 Chapter 3 Contract and Project Management 3.1 A comprehensive framework of rules and procedures for tendering and contract management is essential for execution of works in a n...

C HAPTER -5 OPERATION AND MAINTENANCE AND REVENUE MANAGEMENT Report No. 11 of 2021 97 Chapter 5 Operation and Maintenance & Revenue Management 5.1 DMRC follows a mixed approach for operation and m aintenance wherein the core operation and...

C HAPTER -4 P ROJECT MONITORING Report No. 11 of 2021 85 Chapter 4 Project Monitoring 4.1 Implementation of Project 4.1.1 Audit assessed the project implementation to exami ne whether an adequate mechanism was in existence to monitor the project, to ...

ANNEXURES Report No. 11 of 2021 117 Annexure-I (Reference: Para 1.10) (a) Selection of Contract (in number) Department/ Division Contract value range above ` `` `500 crore ` `` `100 crore- ` `` `500 crore ` `` `5 crore- ` `` `100 crore Total...

C HAPTER -1 I NTRODUCTION Report No. 11 of 2021 1 Chapter 1 Introduction 1.1 About DMRC Delhi Metro Rail Corporation Limited (DMRC) was reg istered on 03 May 1995 under the Companies Act, 1956 for the implementation and subsequent operation of the...

C HAPTER -6 CONCLUSION Report No. 11 of 2021 115 Chapter 6 Conclusion Delhi Mass Rapid Transit System implemented by DMRC is a landmark step in the sphere of mass urban transportation in India and re volutionised the mass transportation sector...

iii Executive Summary Delhi Metro Rail Corporation Limited (DMRC) is a joint venture with equal equity (50:50) contribution from Government of India (GoI) and Gov ernment of National Capital Territory of Delhi (GNCTD). Delhi Mass Rapid Transit...

140 56 Chapter 1 Report No.5 of 2021 (Railways) Chapter 2 Chapter 3 Chapter 3 - Infrastructure Member (Infrastructure) at Railway Board is responsible for maintenance of all fixed assets of Indian Railways, such as, Tracks, Bridges, Buildings,...

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141 105 Report No.5 of 2021 (Railways) Chapter 1 Chapter 4 Chapter 4 – Traction and Rolling Stock Member (Traction and Rolling Stock) at Railway Board is overall in-charge of Mechanical Department including Workshops and Production Units as well...

141 1 Report No.5 of 2021 (Railways) Chapter 1 Chapter 1 Chapter 1 – Introduction 1.1 Audited Entity Profile Indian Railways is a multi-gauge, multi-traction system with a total route length of 67,415 km (as on 31 March 2019). Some important...

Overview Report No.5 of 2021 (Railways) Overvi ew The Audit Report consists of audit findings relating to compliance issues in respect of the Ministr y of Railwa ys and its various field units. The A ud it Report includes thr ee thematic aud itand...

iii Abbreviations Abbreviation Full Form AEN Assistant Engineer AGC Assistant Guard’s cabin AGC Agra Cantt AIEHC All India Engine Hour Cost ATN Action Taken Note BDDS Bomb Detection and Disposal Equipment’s BG Broad Gauge BN Bibinagar BRC...

Report of the CAG on Union Government Accounts FY 20 65 Chapter Observations on Appropriation Accounts 3 3.1 Overview of Appropriation Accounts The Appropriation Act enacted by the Parliament authorizes the Government to draw specified sums from the ...

Report of the CAG on Union Government Accounts FY 20 1 Chapter Overview of Union Finances 1 1.1 Introduction The annual accounts of the Union Government present ed to the Parliament consist of the Finance Accounts and the Appropriation Accounts ....

Report No. 6 of 2021 45 Analysis of projections made in Fiscal Policy Statements Chapter 4 One of the stated objectives of the FRBM Act is tha t Central Government would conduct its fiscal policy operations in a medium-term framework . To achieve...

36 Status and extent of compliance with FRBM Act and Rules: Government Debt and Guarantees Chapter 3 The FRBM Act prior to the 2018 amendment, defined “ total liabilities” of the Government as liabilities under CFI and the Public Accounts. The...

1 Introduction Chapter 1 1.1 Background The Fiscal Responsibility and Budget Management (FR BM) Act, 2003 was enacted with the objective of ensuring inter-generational equity in fiscal management and long-term macro-economic stability. This...

63 Disclosure and Transparency in fiscal operations Chapter 5 The FRBM Act requires the Central Government to tak e appropriate steps to ensure greater transparency in its fiscal operations and make mand ated disclosures in the prescribed formats....

Report No. 6 of 2021 \f2 A NNEXURES Report No. 6 of 2021 \f2 A NNEXURES 73 Annexure-1.1 (Refer Para No. 1.1 and Chapter 5 ) Fiscal Policy Statements and disclosure Forms presc ribed under the FRBM Act Fiscal policy statements Medium Term Fiscal...

v Executive Summary Introduction The Fiscal Responsibility and Budget Management (FR BM) Act, 2003 was enacted with the objectives of ensuring inter-generational equity in fiscal management and long- term macro-economic stability. These objectives...

i Contents Para No. Title Page No. Preface iii Executive Summary v Chapter 1: Introduction 1-5 1.1 Background 1 1.2 Amendments to the FRBM Act and Rules 2 1.3 Audit of compliance to FRBM Act 3 1.4 Audit Scope, Criteria and Evidence 4 1.5 Audit...

79 Glossary Annual Financial Statements (Budget) In terms of Article 112 of the Constitution the Pre sident shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the estimated receipts and...

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Report No. 3 of 2021 65 Chapter-IV Ministry of Electronics and Information Technology 4.1 Unfruitful expenditure on project for providing broadband connectivity in North East Region and other Inaccessible Regions Deficient planning, delayed...

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Report No. 3 of 2021 106 Glossary of Terms and abbreviations ABs Autonomous Bodies AGR Adjusted Gross Revenue AT Acceptance Testing ATN Action Taken Notes AUA Authentication User Agency BBNL Bharat Broadband Network Limited BG Bank Guarantee BIFR...

Report No. 3 of 2021 93 Chapter-VI Public Sector Undertakings under the Ministry of Electronics and Information Technology 6.1 Procurement of hardware/ software items to the tune of ` `` ` 890.34 crore through Strategic Alliance NICSI procured...

APPENDICES AND ANNEXURE S Report No . 3 of 2021 97 Appendix- I (Refer to Paragraph 1.10) Summarised position of Action Taken Notes awaited from Departments under Ministry of Communic ations (MoC ) and Ministry of Electronics & Information Technolog...

CHAPTER-6 MATERNAL AND CHILD CARE, PREVALENCE OF CANCER AND HIV/AIDS IN THE STATE 57 CHAPTER 6: MATERNAL AND CHILD CARE, PREVALENCE OF CANCER AND HIV/AIDS IN THE STATE 6. Adequacy of healthcare services relating to mate rnal and infant care, cancer...

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CHAPTER 3 BUDGETARY MANAGEMENT Introduction The chapter reviews the allocative priorities of State Government and comments on transparency of budget formulation and effectiveness of its implementation. Effective financial management ensu res that...

EXECUTIVE SUMMARY State Finances Audit Report for the year ended 31 March 2020 vii Executive Summary Background This State Finances Audit Report of the Government of Goa is being brought out with a view to objectively assess the financial...

CHAPTER 2 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 rel ative to the previous year, overall trends during the five-year period ...

TABLE OF CONTENTS RReeffeerreennccee ttoo PPaarraaggrraapphh PPaaggee Preface v Executive Summary vii CHAPTER 1: OVERVIEW Profile of Goa 1.1 1 Basis and approach to State Finances Audit Report 1.2 1 Report structure 1.3 2 Overview of Government...

State Finances Audit Report for the year ended 31 March 2020 v This Report for the year ended 31 March 2020 has be en prepared for submission to the Governor of Goa under Article 151 of the Constitution of India. This Report contains audit...

CHAPTER 4 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. Reports on...

APPENDICES Appendices State Finances Audit Report for the year ended 31 March 2020 131 APPENDIX 1.1 (Referred to in paragraph 1.1) A. General Data (Basic statistics of the State) Sr. No. Particulars Figures 1. Area 3702 sq.km. 2. Population a. As...