Audit Reports

63 CHAPTER-3 FINANCIAL REPORTING A sound internal financial reporting system with re levant and reliable information significantly contributes to efficient and effectiv e governance by the State Government. Compliance with financial rules,...

i Particulars Reference to Paragraph(s) Page(s) Preface v-vi Overview vii -xiii PART -A PUBLIC SECTOR UNDERTAKINGS INTRODUCTION FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS General 1 and 2 1-2 Accountability framework 3 and 4 2-3 Submission of accounts ...

vii OVERVIEW PART -A Functio ning of Public Sector Undertakings (Power Sector and Non -Power Sector) Audit of Government Companies is governed by Sections 139 and 143 of the Companies Act, 2013. The financial statements of Government Compa nies are...

v OVERVIEW I General This Report contains 22 paragraphs including one detailed Compliance Audit on Regulation of Mohua Flower Utilisation and Production of Out Still Liquor . Some of the major findings are mentioned below: The State’s performance...

1 CHAPTER I GENERAL 1.1 Trend of Revenue Receipts The revenue receipts of the State for the year 2017 -18 comprised of:  Tax and non -tax revenue raised by Government of Odisha;  State’s share of net proceeds of divisible Union taxes; ...

67 Glossary of Abbreviations A AA Assessing Authority AEP Annual Excise Policy AMV Additional Market Value AVR Audit Visit Report B BMV Benchmark value BOR Board of Revenue C C &T Commerce and Transport CAAA Certified A nnual Audited Accounts CC...

29 CHAPTER III STATE EXCISE 3.1 Tax Administration Levy and collection of Excise Duty is regulated under the Odisha Excise Act, 2008 and Rules made thereunder by the Government. The organisational setup for administration of excise revenue is as...

Table of Contents Paragraph number Page number Preface vii Executive Summary ix Chapter-I Finances of the State Government Introduction 1.1 1 Summary of fiscal transactions in 2018-19 1.1.1 1 Review of Fiscal situation 1.1.2 3 Fiscal Health of the...

Table of Contents Paragraph number Page number Preface vii Executive Summary ix Chapter-I Finances of the State Government Introduction 1.1 1 Summary of fiscal transactions in 2018-19 1.1.1 1 Review of Fiscal situation 1.1.2 3 Fiscal Health of the...

State Finance Audit Report for the year ended 31 March 2019 156 Abbreviations Sl. No. Abbreviation Full Form 1 AC Bill Abstract Contingent Bill 2 PAG (A&E) Principal Accountant General (Accounts and Entitlement) 3 AIBP Accelerated Irrigation Benefit ...

Appendix 61 Implementation of 74 th Constitutional Amendm ent Act Appendix 1.1 (Reference: Paragraph 1.4, Page 2) Organisation structure with respect to functioning of ULBs in the State CCs Elected b ody headed by Mayor and assisted by Standing...

v H i g h l i g h t s Intent of the 74 th C onstitutional Amendment Act (74 th CAA) The Constitution of India provided a clear mandate for democratic decentralisation through the 74 th Amendment which sought to create an institutional framework for...

1 Implementation of 74 th Constitutional Amendment Act 1.1 74 th C o n s t i t u t i o n a l A m e n d m e n t The Constitution (Seventy Fourth Amendment) Act, 1992 (74 th CAA) which came into effect on 1 June 1993, introduced Part IX A (the...

29 Implementation of 74 th Constitutional Amendment Act Sustainable financing is paramount to ensure discharge of any function. The devolved functions can be carried out effectively by ULBs only when they are supported with sufficient financial...

55 Implementation of 74 th Constitutional Amendment Act The 74 th Amendment introduced Part IX A (the Municipalities) containing Articles 243P to 243ZG in the Constitution. This amendment which came into effect on 1 June 1993 authorised State...

67 Appendix 1.1 Part A (Reference: Page 1) PROFILE OF JHARKHAND A. General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. As per 2001 Census 2.69 crore b. 2010-11 3.30 crore 3 A Density of Population 1 (As per 2001 Census)...

CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction Audit of A ppropriations seeks to ascertain whether the expenditure actually incurred under various grants is within the authori sation given in the Appropriation Act and if the...

© COMPTROLLER AND AUDITOR GENERAL OF INDIA www.cag.gov.in www.agjh.cag.gov.in State Finance s Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 201 8 Government of Jharkhand Report No. 1 for the year 2019...

63 Appendix 1.1 Part A (Reference: Paragraph - 1.1; Page 1 ) PROFILE OF JHARKHAND A. General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. As per 2001 Census 2.69 crore b. 2010 -11 3.30 crore 3 A Density of Popu lation 1 (As ...