Audit Reports

OVERVIEW vii OVERVIEW This Report comprises of two parts containing four chapters. Chapters 1 and 2 pertain to Panchayati Raj Institutions and Chapters 3 and 4 pe rtain to Urban Local Bodies. A synopsis of important audit findings is presented in...

i TABLE OF CONTENTS Paragraph(s) Page(s) Preface - ix Executive Summary - xi-xiv CHAPTER-I OVERVIEW Profile of State 1.1 1 Gross State Domestic Product of Himachal Pradesh 1.1.1 1-2 Sectoral contribution to GSDP 1.1.2 2-3 Basis and Approach to State ...

09 Between 2024-25 & 2025-26 3 – 5 7,701 124 7,825 17.85 Between 2026-27 & 2027-28 5 – 7 8,329 112 8,441 19.25 2028-29 onwards 7 and above 16,988 390 * 17,378 * 39.63 Total 42,918 927 43,845 100 State Finances Audit Report for the year ended 31 March 2021 56 Chart-2.21: Repayment............

CHAPTER-III BUDGETARY MANAGEMENT 67 CHAPTER – III BUDGETARY MANAGEMENT 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, the Governor shall cause to be laid before the State...

Chapter 3 Fuel and Inventory Management 29 Chapter 3 Fuel and Inventory Management Fuel cost is the major component of the total cost of the power generation. Optimization of the fuel cost through effective and efficient planning of procurement and...

Chapter 4 Financial Management 43 Chapter 4 Financial Management Efficient fund management is the need of the hour in any organisation. This also serves as a tool for decision making, optimum utilisation of available resources at favourable terms at ...

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 Purchase Centre for Haryana State Haryana Power...

Chapter 1 Introduction 1 CHAPTER 1 Introduction 1.1 Introduction There are 53 Departments, 37 Public Sector Undertakings and 37 Autonomous bodies under 16 1 clusters functioning under the Government of Haryana as detailed in Appendix 1 . This Report ...

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 3 Industries and Commerce 25 CHAPTER 3 Industries and Commerce Haryana State Industrial and Infrastructure Development Corporation Limited 3.1 Undue reduction in extension fee The Company, by granting extension beyond permitted time period...

CHAPTER 2 FINANCES OF THE STATE This chapter provides a broad perspective of the finances of the State and analyses the critical changes in major fiscal aggregates relative to the previous year. It discusses the overall trends during the five -year...

CHAPTER 3 BUDGETARY M ANAGEMENT Introduction This chapter reviews the integrity, transparency, and effectiveness of the budgetary process and allocative priorities, including supplementary grants, and the concomitant financial management, assessing...

Appendix 1.1 Part A (R eference: Paragraph - 1.1 ) PROFILE OF JHARKHAND A. General Data Sl. No. Particulars Figures 1 Area 79,714 Sq. km. 2 Population a. 2011 3.33 crore b. 2021 3.85 crore 3 A Density of Population 1 (As per 2011 Census) (All I ndia ...

CHAPTER–III\b BUDGETARY \bMANAGEMENT \b \b 63 Chapter 3: Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and...

CHAPTER–V\b STATE\bPUBLIC\bSECTOR\bENTERPRISES\b \b 103 Chapter 5: State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled Ot her Companies. Impact...

CHAPTER–IV QUALITY\bOF\bACCOUNTS\bAND\b\b FINANCIAL\bREPORTING \bPRACTICES\b \b 83 Chapter 4: Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with re levant and reliable information significantly...

CHAPTER-III STATE EXCISE 53 CHAPTER III: STATE EXCISE 3.1 Tax administration The Additional Chief Secretary to the Government of Haryana, Excise and Taxation Department, is the administrative head at Government level and the Excise and Taxation...

CHAPTER-IV STAMP DUTY 83 CHAPTER IV: STAMP DUTY 4.1 Tax administration Receipts of stamp duty and registration fee are regulated under the Indian Stamp Act, 1899 (IS Act), the Registration Act, 1908, Pun jab Stamp Rules, 1934, as adopted by the...

Chapter 4 Conclusions 45 Chapter 4 Conclusions (A) Regarding Social Justice and Empowerment Department, Audit observed that neither Department nor NIC prepared o r ensured preparation of any System Design Documentation for the application. As a...

Report \bo. 12 o\f 2022 (Per\formance Audit) iii \bxecut\fve Summary The Income Tax Act, 1961 (the Act) \brovides \for tax exem\btions to various entities, including Government \funded entities, engaged in objects which are charitable in nature, in...

Report \bo. 12 o\f 2022 (Per\formance Audit) xi Summary of Recommendat\fons Audit recommends that: The\bITD\bmay\bconsider\bgranting\bregistration\bto\beducat ional\bTrusts/\bInstitutions under\b Section\b 12AA\b on\b the\b condition\b that,\b...

Report No. 12 of 2022 (Performance Audit) 105 Chapter 6: Compliance with existing provisions of Ac t/Rules/ Circulars in making assessments Exemptions are granted to charitable Trusts/Institutions under Sections 10(21), 10(23C) and 11 subject to...

Report \bo. 12 o\f 2022 (Per\formance Audit) 137 Chapter\b 7:\b I\fter\fal\b Audit,\b Mo\fitori\fg\b a\fd\b Review\b of\b Trusts/\b I\fstitutio\fs\b Audit attempted to examine as to how effective\by ITD was monitorin\f the activities of...