Audit Reports

and amount actually transferred to designated head ( ` 2,791.74 crore) for DCPS was under reconciliation between the State Government and Accountant General (Accounts & Entitlements). In respect of State Government employees, G overnment ’s contribution of ` 2,652.96 crore and employees’......

State Finances Audit Report for the year ended 31 March 2021 146 Particulars 2016 -17 2017 -18 2018 -19 2019 -20 2020 -21 General Servi ces ( including interest payments) 88,255(37) 1,05,782(40) 1,31,057(44) 1,17,675(39) 1,19,057(40) Social Services 91,861(39) 84,252(32) 91,312(30) 1,03,849(35)......

Table 1.1 : General Data Sl. No. Particulars Figures 1 Area 2,40,928 Sq. Km. Population a. Census 2011 (As on 1 March 2011) 19 .98 crore 2 b. Projected for the y ear 202 1 (As on 1 March 2021) 23.09 crore 3 Density of Population (as per 2011 Ce nsus) (All India Density = 382 persons per Sq. Km)......

81 13 power sector PSUs and 94 other than power sector PSUs. Chapter VI – Oversight role of Comptroller and Audi tor General of India 129 Table 6 .2: Age -wise analysis of arrear in accounts of non -functional PSUs Age wise analysis of arrears 1-5 years 6-10 years 11-20 years 21 years and......

Capital Expend iture under General Services Sector and Economic Services Sector had a decline of 38.96 per cent and 18.43 per cent respectively, th ought it increased by 17.80 per cent under Social Service s Sector during the year 2020 -21 as compared to the year 2019 -20 . T he percentage of......

Tax Para 21 of UPBM states that the List of Major and Minor heads o f account of State receipts and disbursements, as prescribed by the Controller General of Accounts (CGA), Department of Expenditure, Ministry of Finance, Government of India on the advice of the Comptroller and Auditor General......

Public Accounts Committee A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of India relating to the appropriation accounts of the State, the annual fina ncial accounts of the State or such other accounts or......

Public Sector Undertakings incurring losses 5.6 121 Conclusion 5.7 123 Recommendations 5.8 12 4 CHAPTER VI OVERSIGHT ROLE OF COMPTROLL ER AND AUDITOR GENERAL OF INDIA Introduction 6.1 125 Table of Contents iii Reference to Particulars Paragraph Page Appointment of Statutory Auditors of Public......

The audit has been conducted in conformity with Auditi ng Standards issued by the Comptroller and Auditor General of......

5.1.2 Mandate of Audit Audit of Government Companies and Government controlled other Companies is conducted by the C omptroller and Auditor General of India (C AG ) under the provisions of S ection 143 (5) to 143 (7) of the Companies Act, 2013 read with Section 19 of the CAG’s (Duties,......

Overview e CHAPTER – I SOCIAL SECTOR Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 f 1 CHAPTER-I SOCIAL SECTOR 1.1 Introduction This Chapter of the Audit......

o Chapter-V : Revenue Sector CHAPTER – VI FOLLOW UP OF AUDIT OBSERVATIONS p Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 87 CHAPTER-VI FOLLOW UP OF AUDIT OBSERVATIONS 6.1 Non-submission of suo......

q Chapter-V : Revenue Sector APPENDICES r Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 91 Appendices Appendix-1.1 Statement showing details of sports projects......

and as provided by the PSUs as none of the six PSUs had finalised their accounts for 2018-19 as of September 2019 64 Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 A graphical presentation of State Government's investment in PSUs......

Overview c Overview Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 d vii Overview This Audit Report has been prepared in six Chapters.......

m Chapter-IV : Economic Sector (State Public Sector Undertakings) CHAPTER – V REVENUE SECTOR n Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 73 CHAPTER-V REVENUE SECTOR 5.1 Trend of revenue receipts 5.1.1 The tax and......

of Sports Sector in Mizoram 1.3 2 COMPLIANCE AUDIT PARAGRAPH Mizoram Youth Commission Fraudulent expenditure on fictitious trainees 1.4 26 CHAPTER-II GENERAL SECTOR Introduction 2.1 31 PERFORMANCE AUDIT Law and Judicial Department Development of Infrastructure Facilities for the Judiciary 2.2 32......

Table of Contents v v PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Mizoram under Article 151 of the Constitution of India. The Report contains......

CHAPTER – III ECONOMIC SECTOR j Audit Report on Social, General, Economic and Revenue Sectors for the ye\ ar ended 31 March 2019 57 CHAPTER-III ECONOMIC SECTOR 3.1 Introduction This Chapter of the Audit......

Laid before the Legislature on .................. Report of the Comptroller and Auditor General of India on Social, General, Economic and Revenue Sectors for the year ended 31 March 2019 Government of Mizoram (Report No. 2 of 2021)......

Provision of healthcare services by Government of Mizoram has been reviewed by the Comptroller and Auditor General of India (C&AG) which was reported in the Audit Report pertaining to the year ended 31 March 2016. In this background, it was decided to conduct Performance Audit of healthcare......

Aizawl (SARAT CHATURVEDI) The 12 July, 2021 Principal Accountant General, Mizoram Countersigned New Delhi (GIRISH CHANDRA MURMU) The 14 July, 2021 Comptroller and Auditor General of......

Laid before the Legislature on .................. Report of the Comptroller and Auditor General of India Performance Audit of Select District Hospitals in Mizoram for the year ended 31 March 2019 GOVERNMENT OF MIZORAM Report No. 1 of......

What has been the response of the Government? While providing general and specific response regarding efforts made at their level, which we have incorporated suitably in the Report, the Government have agreed with the recommendations and assured to take necessary action to improve the......

Apart from safe injection administration practices, general cleanliness and adoption of hygienic practices are important tools in the prevention of infection. It was seen in Audit that-  Hospital infections control committee (HICC) was set up in all the three DHs and SOP for infection......

Issues related to transparency 4.3 Delay in Submission of Utilisation Certificates General Financial Rules provide that the Utilisation Certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, these should be forwarded to the Pr. Accountant......

Expenditure 5,570.86 6,230.34 6,880.77 7,505.59 9,453.96 Plan 1,947.86 2,152.21 6,880.77 7,505.59 9,453.96 Non Plan 3,623.00 4,078.13 -- -- -- General Services (including Interest Payments) 1,917.01 2,097.05 2,239.14 2,695.22 3,161.42 Social Services 2,219.96 2,300.85 2,606.53 2,934.45......

It shall also distinguish expenditure on revenue account from other expenditure. The annual financial statement, also called general budget, is placed prior to the commencement of the financial year in the State Legislature, in accordance with Article 202 of the Constitution. The estimates of......

these SPSEs for continuing their operations.\ Chapter 5: Functioning of State Public Sector Enterprises 107 OVERSIGHT ROLE OF COMPTROLLER & AUDITOR GENERAL OF INDIA 5.13 Audit of State Public Sector Enterprises (SPSEs) Comptroller & Auditor General of India (CAG) appoints the statutory auditors......

2,04,018 during 2019-20, which was more than the average of North Eastern and Himalayan States of ₹ 1,37,174 and all India average of ₹ 1,52,440. General and financial data relating to the State is given in Appendix I. 1.1.1 Gross State Domestic Product of the State Gross State Domestic......

Accountant General (A&E). Non submission of UCs is fraught with the risk of fraud and misappropriation of funds.  During 2019-20, DCC bills for the AC Bills were submitted, however there were 29 AC Bills relating to 2018-19 pending for adjustment, amounting to ₹ 85.92 crore.  During......

State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2020 Government of......