Audit Reports

One performance audit 8 and eight draft paragraphs was sent to the Princip al Secretaries/Secretaries of the respective Departmen ts between March 2018 and June 2018. Out of these, the replies of the Governm ent were received for one Performance Audit and two drafts paragraphs, which was..................

None of these Gove rnment Companies were listed on the stock exchange. 3.1.1.2 The financial performance of the PSUs on the basi s of latest finalised accounts as on 30 September 2018 is covered in this report. The nature of PSUs and the position of accounts are indicated in Table-3.1.1 below:..................

ix OVERVIEW This Report contains two performance audits viz. on (i) System of Procurement, Storage, Transportation and Distribution of foodgrains under Public Distribution System, and..................

43 CHAPTER-2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expendi ture, voted and charged, of the..................

A total of 1 16 paragraphs (including Performance Audits) included in the Audit Reports of the Comptroller and Auditor General of India of the Government of Himachal Prad esh for the years ended Audit Report for the year 2017-18 on Revenue Sector 10 | P a g e 31March of 2013, 2014, 2015 and 2016..................

51 | P a g e CHAPTER\bIII STATE E\fCISE 3.1 Tax administration The Principal Secretary (Excise) is the Administrative Head at the Government level. The Department is headed by the Excise and Taxation Commissioner (ETC). The Department has three...

Assuming that GSDP is a good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non-tax revenu e (NTR), revenue and capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentage to the GSDP at current market..................

via Alekawareng including construction of bridges (3 nos) XXII Ranikor Earthwork in excavation, providing temporary restoration work, clearing of land slip, etc. 25.62 7 Construction including Metalling and blacktopping of a road from Shipapara to Nayapara (0 - 5.093 Km) including construction..................

Overview vii Overview This Report contains two performance audits on (i) Construction of Rural Roads Financed by NABARD and (ii) Sewage Management in Ur ban Areas and 21 compliance audit..................

Chapter-II Performance Audit 7 | P a g e CHAPTER-II PERFORMANCE AUDIT Public Works Department 2.1 Construction of Rural Roads Financed by NABARD Performance..................

However, scrutiny of records in the test -check ed 10 DWHs/JHs 69 (hospitals) and 22 CHCs, including 10 FRU -CHCs 70, in the Performance Audit disclosed serious deficiencies in resource management and clinical eff iciency , as discussed in the succeeding paragraphs: 5.1. Antenatal Care ANC..................

Chapter 6 Infection Control Performa nce Audit Report on Hospital Management in Uttar Prades h fo r the year ended March 2018 66 Non -availability of SOPs resulted i n lack of structural response to issues of hygiene and infection control especially in case of CHCs, as discussed in the succeeding..................

It is in this backdrop that the Performance Audit of Hospital Management in Uttar Pradesh has been carried out during 2018-19, covering the period 2013- 18. This Report has attempted to assess the quality of medical services and patient care being provided by the district and block level..................

In this co ntext, the performance of the public healthcare system in th e State of Uttar Pradesh (UP), the most populous State in India with more than 20 crore population, would b e one of the most critical factors in achieving goals of National Health Policy and SDG 3 for the country as a..................

Chapter 3 Diagnostic Services Performance Audit Report on Hospital Management in Uttar Pradesh for the ye ar ended March 2018 18 service was available in only 04 out of the 13 eligible hospitals 20. Also, analysis indicated that if the required X -ray machines would have been provided in the..................

Examination of records in the Performance Audit disclos ed inadequacies and deficiencies in the availability and creation of hospital building infrastructure, as discussed in the succeeding paragraphs: 8.1. Av ailability of h ospital beds 8.1.1. District Hospitals As per IPHS, one District..................

Government/Departme ntal policies, rules, orders, manuals and regulations. Performance Audit Report on Hospital Management in Utt ar Pradesh for the year ended March 2018 106 Appendix II: Records not/partially maintained (Reference: Paragrap h no. 1.2.3 ) Sl. No. Chap ter Para no...................

3.2.6 Past audit and recommendations of the Public Accounts Committee A performance audit (PA) on the functioning of KREIS conducted during February to August 2013 covering the period 2008 - 09 to 2012 - 13 was included in the Report of the Comptroller and Auditor General of India, General..................

0 0 0 1 9 1 1 0 0 56 Town Planning 0 0 1 7 2 5 2 3 0 0 57 Translation 0 0 0 0 0 0 0 0 0 0 58 Urban Development 2 37 4 49 12 165 26 144 36 87 59 Urban Land Transport 0 0 3 28 2 14 2 3 0 0 60 Watershed Development 0 0 0 0 0 0 0 0 0 0 61 Welfare Of Backward Classes 1 6 0 0 0 0 0 0 0 0 62 Welfare Of..................

3,221(12) Taxes on Vehicles 860(5) 910(5) 1,044 (5) 1,216(5) 1,535(5) Stamps and Registration fees 606(4) 800(4) 2,157 (10) 1,364(6) 1,037(4) Land Revenue 431(3) 646(3) 589 (3) 460(2) 542(2) Taxes on Goods and Passengers 1,613(10) 1,711(9) 1,663 (7) 1,760(8) 1,260(5 ) Other Taxes 873(5)..................

Trends in fiscal parameters (Chart 1.1 and Chart 1.2 ) as per Finance Accounts indicate that the State’s performance in 2017 -18 was an improvement over the last year . Trends in Debt Sustainability (Ratio between debt and GSDP in per cent ) and Outstanding liabilities to GSDP are shown in..................

This chapter analyses the Appropriation Accounts of the Government for the year 2017 -18. 2.1 Financial Accountability and Budget Management The State Legislature initially approves the annual budget. The Government presents Supplementary demands (Para 166 of the Budget Manual ) before the..................

proforma accounts in the prescribed format annua lly showing the working results of financial operations so that the Government can assess their performance. As of March 2018, out of 16 departmental undertakings/schemes, only Chief Conservator of Forests (Kendu Leaves) had prepared accounts..................

Recommendation: The State Government should review i nvestment in companies /corporations/banks whose financial performance do not even meet the borrowing cost of capital. Similarly, the State G overnment should ensure that loans are advanced to various entities at interest rates equal to or..................

3.6 .1 Funds relating to Land Acquisition kept in PD Accounts Out of total closing balance `1,757.00 crore, `1,459 .13 crore pertaining to Land Acquisition has been kept in Personal Deposit Account due to non - disbursement of amount to the concerned beneficiaries relating to land..................

.1: Page 1) Methodology Adopted for assessment of Fiscal Position Assuming th at Gross State Domestic Product (GSDP) is a good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non -tax revenue, revenue and capital expenditure, internal debt and..................