Audit Reports

the CAG appoints the Chartered Accountants as Statutory Auditors for companies and gives directions on the manner in which the acc ounts are to be audited. In addition, CAG has the right to conduct a supplementary audit. The statutes governing some Statutory Corporations require their accounts........................

for the financial year beginning on April 1st and ending on March 31st following, as finally recorded in the Accounting authority’s b ooks (as audited by C&AG). Provisional Accounts refers to the unaudited accoun ts. 2. ‘Administrative approval’ of a scheme, proposal or work. - is the........................

of Loans and Advances 9.26 5.61 -3.65 Closing Cash Balance with RBI 2,627.83 2,745.33 117.50 Total 15,480.43 15,474.93 -5.50 Source: Finance Accounts, 2020-21 Chart 2.1: Composition of Resources (In per cent ) Chart 2.2: Application of Resources (In per cent ) 2.3 Resources of the State........................

Executive Summary vii EXECUTIVE SUMMARY The Report This Report provides an analytical review of the fi nances of the State Government based on the audited accounts of the Government of Nagaland for the year ending 31 March 2021. The Report is structured in five Cha pters. Chapter I- Overview of........................

These accounts are audited independently by the Pri ncipal Accountant General (Audit), and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the following: Budget of the State: for assessing the........................

The various components of budget are depicted in the chart below: Source: Appropriation Accounts, 2020-21 The above chart indicates that the Supplementary Gr ant of ₹5,826.79 crore was not required as the gross expenditure was ₹1,577.03 crore more than the Original Provisions. It is........................

appoints the Chartered Accountants as Statutory Auditors for Government Companies and gives directions on the manner in which the accounts are to be audited. In addition, CAG has the right to conduct a 52Companies (Removal of Difficulties) Seventh Order, 2014 issued by Ministry of Corporate........................

Chapter 4 Quality of Accounts and Financial Reporting Practices 4.1 Introduction A sound internal financial reporting system an d compliance with rules and procedures........................

The compensation payable to the State is to be calculated for every financial year after the re ceipt of final revenue figures, as audited by the Comptroller and Auditor Ge neral of India. The protected revenue for any year of a State is to be calculate d by applying the projected growth rate........................

± 1 Overview Profile of the State 1.1 1 Basis and approach to State Finances Audit report 1.2 6 Report Structure 1.3 6 Overview of Government Accounts structure 1.4 7 Budgetary Process 1.5 9 Snapshot of Finances of the State 1.6 10 Snapshot of Assets and Liabilities of the Government 1.7........................

These accounts are audited independently by the Accountant General (Audit) and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this Report. Other sources include the following: x Budget of the State: for assessing the fiscal........................

2020-21 Approval by the Legislature Implementation by the Governmennt Source : Based on the procedure prescribed in Budget Manual and Appropriation Accounts 3.2 Budget Preparation Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources.........................

State Finances Audit Report fo r the year ended 31 March 2021 0ƒ‰• ȁ ʹͲͲ Appendix 7.2 Acronyms and Abbreviations Acronym Accounts & Entitlement Andhra Pradesh Brahmin Corporation Abstract Contingent Accountant General AIC-AMTZ Atal Incubation Centre - Andhra Pradesh........................

appoints the Chartered Accountants as Statutory Auditors for Government Companies and gives directions on the manner in which the accounts are to be audited. In addition, CAG has the right to conduct a 52Companies (Removal of Difficulties) Seventh Order, 2014 issued by Ministry of Corporate........................

Chapter 4 Quality of Accounts and Financial Reporting Practices 4.1 Introduction A sound internal financial reporting system an d compliance with rules and procedures........................

± 1 Overview Profile of the State 1.1 1 Basis and approach to State Finances Audit report 1.2 6 Report Structure 1.3 6 Overview of Government Accounts structure 1.4 7 Budgetary Process 1.5 9 Snapshot of Finances of the State 1.6 10 Snapshot of Assets and Liabilities of the Government 1.7........................

These accounts are audited independently by the Accountant General (Audit) and certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this Report. Other sources include the following: Chapter Overview hapter describes the basis and........................

State Finances Audit Report for the year ended 31 March 2021  ƒ‰‡
trr  Appendix 7.2 Acronyms and Abbreviations Acronym Full Form A&E Accounts & Entitlement ABC Andhra Pradesh Brahmin Corporation AC Abstract Contingent AG Accountant General AGM Annual General Meeting AIC-AMTZ Atal........................

trends during the five-year period 2016-17 to 2020-21, debt sustainability of the State and key Public Account transactions based on the Finance Accounts of the State. Major changes in key fiscal aggregates during 2020-21 2019-20 This secPion gives a bird’s eye view of Phe major changes in........................

1,38,416.87 1,04,760.28 727.72 100.00 Grand Total 2,28,734.45 26,782.39 2,55,516.84 3,04,273.98 48,757.14 42,378.23 99.94 Source : Appropriation Accounts of 2020-21. * Including Ways and Means Advances (Budget Provision: NIL and repayments during the year: 1,04,539.24 crore) nd Capital........................

15 Chapter - 4 Ambient air quality in Gujarat 4.1 Framework to measure ambient air quality in the State Ambient Air refers to any unconfined portion of the atmosphere or outdoor air. The respiratory air consists of Oxygen ( 20.95 per cent ),...

25 Chapter - 5 Air p ollution d ue to s ource e mission 5.1 Installation of online continuous emission monitoring s ystem In the era of rapid industrialization, there is a need to regulate pollution compliance by industries with minimal human...

Gujarat accounts (November 2020) for 10.09 per cent of the total thermal power installed capacity of India and has 47 TPP s of different installed capacities . In January 2010, the installed capacity of TPPs in the State was 10,590.85 MW (including gas bas ed ) which increased to 23,347 MW (by........................

59 C hapter - 10 Other important issues 10.1 Utilization of funds received from forfeiture of bank guarantees GPCB imposes a penalty and collects Bank Guarantee (BG) under the “Polluter Pays” Principle towards compensation of environmental...

11 Chapter - 3 Audit framework 3.1 Audit objectives The Performance Audit was conducted to assess whether ,  the system for enforcement of the provisions of the Air (Prevention and Control of Pollution) Act, 1981 was efficient and effective, ...

1 Chapter - 1 Introduction Government of India enacted (March 1981) the Air (Prevention and Control of Pollution) Act, 1981 (The Air Act) for prevention, control, and abatement of air pollution . The Air Act defines air pollution as “presence in...