Audit Reports

This was as per the scheme guidelines of the respective sche me. These transfers are exhibited in Appendix VI of Vol ume II of the Finance Accounts. The direct transfers to State Implementing Agencies hav e shown an increasing trend during the last five years as detailed in Table 4.3............................

Maharashtra;  Recommendations of the XIV and XV Finance Commissio n (FC);  Maharashtra Fiscal Responsibility and Budgetary Man agement Act, 2005;  Guidelines from the Government of India. 1.3 Structure of Government Accounts The Accounts of the State Government are kept in th ree parts: 1............................

E: Fiscal Health Indicators I Resource Mobilization Own Tax revenue/GSDP 6.21 7.14 7.27 6.7 6.17 Own Non-Tax Revenue/GSDP 0.58 0.69 0.61 0.51 0.60 Central Transfers/GSDP 2.52 2.53 2.94 2.84 3.35 II Expenditure Management Total Expenditure/GSDP 11.15 11.45 11.77 12.02 12.87 Total...........................

mechanisms;
whether ULBs have access and powers to raise financ ial resources commensurate with their functions and ULBs are gett ing funds from Central and State Governments as envisaged;
whether ULBs have powers to mobilise and incentivis e human resources commensurate with their...........................

agencies to conduct system atic and detailed studies regarding the staffing requirement in the ULBs, whi ch was, however, not accepted by the Government. During the exit conference, the Principal Secretary stated (February 2022) that staffing pattern and recruitment rules have been fi...........................

Information obtained from ULBs Appendices 59 Appendix 7.1 (Reference Paragraph 7.1.1 to 7.1.5) Achievement against Service Level Benchmarks fixed by Government of India in test-checked ULBs Sr. No. Name of ULB Coverage of water supply connections (%) Per capita Availability of water (LPCD) Extent...........................

3.2 Avoidable expenditure of ` ` ` ` 13.61 crore towards construction of IHHL State Government had not taken adequate steps to ma intain the status quo with respect to Nirmal Rajya Puraskar conferred during 2010 to t he State. Since, the State had already achieved the status of total...........................

T he programme guidelines (para 4) enjoined upon the State Government to ensure adequa te investment of funds to fulfil deficiencies in the Basic Services to the Urban Poo r. 98 The State Government (UDHD) notified (July 2011) for creation of ‘Basic Services for Urban Poor Fund’ in all the...........................

Absence of mechanism for training constrained skill up gradation of DLFA personnel. TFC guidelines also stipulated for appropriate strengthening of Local F und Audit Department through capacity buildings as well a personnel augmentation , which was not adhered to by State Government.
Posting...........................

following table : Table 4.6 Statement showing the position of funds of ULBs for the last five years ( ` ` ` ` in lakh) ULBs GMC Councils / NPs Year Central Grants State Grants Own Revenue Total Central Grants State Grants Own Revenue Total 2011-12 51.25 505.13 277.47 833.85 85.27 168.14 117 .27...........................

Own Revenue Grants Urban Local Bodies Solid Waste Management Parking Fee Renewal of Trade License Central Grants State Grants 38
Position of funds of ULBs The detailed position of funds of ULBs for the peri od from 2010-11 to 2014-15 are shown in the following table : Table - 3.4...........................

4.1.3 Funds transferred directly to State implement ing agencies Even after Government of India’s decision to releas e all assistance for Centrally Sponsored Schemes/ Additional Central Assistance to the State Government and not directly to implementing agencies from 2014-15 onwa rds, funds...........................

is defined in Section 2(45) of the Companies Act, 2013 as a company in which not less than 51 per cent of the paid-up share capital is held by Central Government, or by any State Government or G overnments, or partly by the Central Government and partly by one or more State Governments and...........................

Chapter I provides an overview of the State, sector al Contribution to GSDP, structure of Government accounts and snaps hot of the State’s finances. Chapters II and III of this Report contain audit ob servations on matters arising from examination of Finance Account s and Appropriation...........................

for ensuring imple mentation Several policy initiatives of the Government are pa rtially executed or not executed due to non-approval of scheme guidelines/ modalitie s, non-commencement of works for want of administrative sanctions, non-release o f budget, etc. This deprives beneficiaries of...........................

States 10.95 Source: Finance Accounts and Audit Reports, Census info of India (2011), Economics and Statistics Department of Himachal Pradesh and Central Statisti cal office. State Finances Audit Report for the year ended 31 March 2021 134 Appendix-2 (Reference: Paragraphs 2.3.2.1 and 2.4.1)...........................

The Ministry of Finance, Government of India notifi ed (March 2015) the Income Computation and Disclosure Standards (ICDS) by virtue of which revenue including interest income should be compute d on accrual basis for income tax purpose. These ICDS, which were initiall y applicable from...........................

context of recommendations of the Fourteenth Finance Commission ( FFC), State Financial Responsibility and Budget Management Act , best practices and guidelines of the Government of India. A meeting was held on 19 May 2021 with Sta te Finance Department, wherein the audit approach was explained...........................

As of 31 March 2014, t he Central G overnment had transferred a sizeab le quantum of fund directly to S tate implementing agencies for implementing various schemes/ programmes in social and economic sectors, which were recognized as critical. These funds were not routed through State budget/...........................