Audit Reports

of the audited entities 1 1.2 Authority for audit 2 1.3 Audit methodology and procedure 2 1.4 Structure of the Report 3 1.5 Financial aspects and Budgetary Ma nagement 3 1.6 Grant No. 23 to 28 – Defence Services Estimates 5 1.7 Break -up of Expenditure (Voted) relating to Army, Ordnance............

Audit Planning Broadly, the selection of the units for audit of the Railways is planned on the basis of a risk assessment with regard to the level of budgets planned, resources allocated and deployed, extent of compliance with internal controls, scope of delegation of powers, sensitivity and............

In this regard, Principal Chief Conservator of Forests (Wildlife) stated (September 2016) that the Government has announced a new scheme with a budgetary provision of ` 20 crore for acquisition of private areas occurring in the notified elephant corridors. However, as the acquisition............

 Special financial support – GoK provides budgetary support by way of grants and sub sidies to the PSUs as and when required.  Guarantees – Go K also guarantees the repayment of loans with interest availed by the PSUs from financial institutions. Investment in State PSUs 1. 6. As on............

1.8 21 Assets and Liabilities 1.9 24 Debt Management 1.10 26 Fiscal Imbalances 1.11 28 Conclusion 1.12 31 CHAPTER - II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 33 Summary of Appropriation Accounts 2.2 33 Financial Accountability and Budget Management 2.3 34 Comment on............

No. Heads of revenue 2 011 -12 2012 -13 2013 -14 2014 -15 2015 -16 Percentage of i ncreas e (+)/ decrease ( -) in 2015 -16 over 20 14 -15 Budget Actual s Budget Actuals Budget Actual s Budget Actual s Budget Actual s 1 Taxes on Sal es, Trade, et c. 1,481.83 750.15 1,395.61 1,287.10 1,5 05.0 0............

Financial Code, Manual of Contingent Exp enditure, Karnataka Public Works Accounts Code, Karnataka Public Works Departmental Code, Stores Manual, Budget Manual, other Departmental Manuals, standing orders and instructions. 2.1.2 Annual accounts of ZPs and TPs are prepared in five statements............

GoK had to provide a budget of ` 1,000 crore 26 26 The entire expenditure to be initially met from State funds and later to get reimbursed by GoI from accruals to CRF during 2013 -14 and 2014- 15 to meet the cost of the works . However, GoK pr ovided only ` 220 crore in 2013- 14 and ` 160.14............

Title Pages I Eleventh Schedule 97 II Twelfth Schedule 98 III Surrender of funds during 2015-16 99 IV List of LSGIs which prepared defective budget / delay in presentation of Budget 100-101 V List of LSGIs in which irregularities were noticed in preparation of AFS 102-103 VI List of LSGIs............

Average utilisation of amounts allocated in the budgets of Directorate of Industries and Commerce ( DI&C) for MSME development programmes was 70.43 per cent . Rehabilitation package as recommended by Government of India (GoI) was not implemented. Promotion and Development programmes Financial............