Audit Reports

perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the five-year period from 2016-17 to 2020-21, debt sust ainability of the State and key Public Account transactions, based on the Finance...............

The State ranks second by po pulation and third in terms of geographical area. The State has 36 districts. Thes e districts are divided into six revenue divisions viz. Amravati, Aurangabad, Konkan, Nagpur, Nashik and P une. Key indicators of the State are given in Table 1.1. Table 1.1: Key...............

- - 7,393.01 7,393.01 42 Mumbai Pune Expressway Limited Public Works Department April 2018 - - 250.05 250.05 - - 8,424.39 8,424.39 43 Versova Bandra Sea Link Limited Public Works Department April 2018 - - 0.05 0.05 - - - - 44 MSRDC Sea Link Limited Public Works Department October 2018 - -...............

It further reviews whether the decisions taken at the policy l evel are implemented at the administrative level without diversion of funds. Th is chapter is based on the audit of Appropriation Accounts of the State. 3.1 Budget Process The annual budgeting exercise is a way of laying ou t a road...............

The broad framework of functions carried out by ULBs is depic ted in Table 6.1 . Table 6.1: Broad framework of functions carried out by ULBs Sr. No. Wings Function 1 Secretariat Secretarial function to the General Body and various committees 2 Administration General administration, HR management...............

The CAA authorised the State Legislature to enact laws to endow the Urban Local Bodies (ULBs) with powers and authority and devolve upon them powers and responsibilities for 18 functions listed in the Twelfth Schedule. The most important feature of the Seventy-fourth CAA was to give...............

(Paragraph-1.3.2) District Planning Committee and Block Administrativ e Centres were not discharging their responsibilities adequately to provide support to P RIs in formulation of plan and strengthening the control mechanism for proper exec ution of schemes. (Paragraph-1.4.1 & 1.11.3) The Social...............

BY LOCAL BODIES The Performance Audit of ‘Utilisation of Thirteenth Finance Commission (TFC) Grants by Local Bodies in Sikkim’ was conducted during Jul y-August 2016. The Performance Audit revealed that the State Government had initia ted a number of good practices such as preparation of...............

83 CHAPTER-V AUDIT ON TRANSACTIONS OF URBAN LOCAL BODIES 5.1 Unfruitful expenditure and loss of interest Injudicious and hasty decision of Gangtok Municipal Corporation to acquire Star Cinema Hall Building without ensuring its utilisation, cost-benefit ratio and its...............

States were expected to devolve funds, functions an d functionaries to these bodies so as to enable them to function as institutions of Local Se lf Government. Twenty-nine functions (Appendix-1) listed in the Eleventh Schedule of the Constitution were to be devolved to PRIs, along with funds...............

Deviation in figures ranged between 0.08 and 219 per cent . The deviation was particularly high in GPs Jamni (219 per cent ), Bandli (120 per cent ) and Kotla Khanula (104 per cent). The deviations raise questions over the reliability of financial information being maintain ed. (ii) During...............

The altitude of the different areas of th e State varies from 350 to 6,975 meters above the mean sea level, rendering the climate fro m humid sub-tropical to dry temperate alpine. Himachal Pradesh is the 17 th largest State in terms of geographical area (55,673 sq. km) and 21 st by population...............

It discusses overall trends during the five-year period from 201 6-17 to 2020-21, debt sustainability of the State and key Public Account transactions, based on the Finance Accounts of the State and information obtained from the State Government. 2.1 Major changes in key fiscal aggregates...............

Compliance with financial rules, procedures and directives as well as the timeliness and quality of reporting is, thus, one of the attributes of good governance. Issues relating to completeness, transparency, meas urement and disclosures in financial reporting are discussed in this chapter................

Background This Report on the finances of the Government of Himachal Pradesh presents an assessment of the financial performance of the Stat e during the year 2020-21 vis-à-vis the Budget Estimates and targets prescribed under t he Fiscal Responsibility and Budget Management (FRBM) Act,...............

2 VI 210 219.54 373.69 324.00 0 51.93 VII 250 1,126.89 1,277.64 1,308.75 884.46 619.48 VIII 250 690.27 787.37 1,569.40 1,088.33 547.08 3 Deen Bandhu Chhotu Ram Thermal Power Plant (DCRTPP) I 300 1,841.43 1,441.36 1,346.78 1,574.14 1,316.67 II 300 1,582.78 2,006.76 1,974.87 1,166.89...............

Chapter 6 Power Procurement on the basis of Merit Order Dispatch by Haryana Power Purchase Centre for Haryana State 61 Chapter 6 Power Procurement on the basis of Merit Order Dispatch by Haryana Power...............

Chapter 7 Conclusion 75 Chapter 7 7.1 Conclusion 7.1.1 Operation and maintenance of generating plants The generation of the Company declined from 10,567. 83 MUs in 2017-18 to 5,466.81 MUs in 2020-21, far below the normative ge neration approved by the Haryana Electricity...............

vii OVERVIEW This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of governm ent departments, autonomous bodies and public sector undertakings of the Government of Haryana. Compliance audit refers to examination of the...............

Chapter 2 Energy and Power 9 CHAPTER 2 Energy and Power Uttar Haryana Bijli Vitran Nigam Limited and Dakshin Haryana Bijli Vitran Nigam Limited 2.1 Implementation of Deen Dayal Upadhyaya Gram Jyo ti Yojana The works for all the 21 projects under the...............

Chapter 4 Urban Development 31 CHAPTER 4 Urban Development Town and Country Planning Department 4.1 Non-recovery of differential amount of license fee at revised...............

In the Chapter, the term State Public Sector Enterprises (SPSEs) encompasses those Government companies in which the direct holdin g of the State Government is 51 per cent or more and subsidiary of such Government companies. The other companies owned or controlled, directly or indirectly by...............

CHAPTER 1 OVERVIEW 1.1 Profile of the State The State of Jharkhand was created in November 2000 by dividing the State of Bihar . It has an area of 79,714 sq. km. It is the 16 th largest State of the country in terms of geographical area, of which,...............

the quality of accounts and compliance of the State Government in its financial reporting practices, with prescribed financial rules, procedures and directives with regard to completeness, transparency, measurement and disclosure. A sound internal financial reporting system with relevant and...............

of the budgetary process and allocative priorities, including supplementary grants, and the concomitant financial management, assessing whether decisions taken at the policy level are implemented at the administrative level without the diversion of funds. It is based on the audit of...............