Audit Reports

A Performance audit of the AIBP revealed several de ficiencies in the planning, implementation and monitoring of the programme. Pro jects and schemes were included under AIBP in violation of the programme guidelines , resulting in irregular release of ` 3,718.71 crore. Deficiencies in..................

natal Diagnostic Techniques (Prohibition of Sex Sel ection) Act 1994 2.2 22 FOREST, ENVIRONMENT AND CLIMATE CHANGE DEPARTMENT Management of forest land in Jharkhand 2.3 44 RURAL DEVELOPMENT DEPARTMENT Wasteful expenditure and cost escalation in construction of road 2.4.1 61 ROAD CONSTRUCTION..................

Jharkhand, (ii) Pre-conception and Pre-n atal Diagnostic Techniques (Prohibition of sex selection) Act, 1994 (PCPNDT Act), (iii) management of forest lands in Jharkhand, and eight Audit paragraphs. 1.2 Auditee Profile Twenty-seven out of total 31 departments in Jharkha nd fall under the General,..................

Between April and August 2017, 37 draft paragraphs and a Performance Audit (PA) on ‘Working of Geology and Mining Department, Assam ’ were sent to the Principal Secretaries/Secretaries of the respective Departmen ts by name. The replies furnished by the Departments/Directorates have been..................

Houses) Act, 1989; the Assam Amusement and Betting Taxation Act, 1939; the Assam Electricity Duty Act, 1964; the Ass am Taxation (on Specified Lands) Act, 1990; the Assam Agricultural Income Tax Act, 1939; the Assam Health Infrastructure and Services Development Fund Act ( w.e.f. 1 July..................

a vital component of internal contr ol mechanism, functions as the ‘eyes and ears’ of the Department and is a vital to ol which enables the management to assure itself that prescribed systems are functi oning reasonably well. The Department stated that there is no internal aud it wing..................

a vital component of the internal c ontrol mechanism, functions as the ‘eyes and ears’ of the Department and is a vital to ol which enables the management to assure itself that prescribed systems are functi oning reasonably well. The Department stated that no internal audit wing h as been..................

Accordingly, the Chief Construction Enginee r (R&D), Ministry of Defence, GoI, deducted ` 28.73 lakh as royalty from contractor’s bill as pe r the prevailing rates of royalty. Further, Audit noticed that the D FO had neither issued a permit nor Forest Royalty Clearance Certificate to the..................

The major observations made in audit during the yea r 2016-17 are discussed in succeeding paragraphs. PERFORMANCE AUDIT Home Department 3.2 Working of Fire and Emergency Services The Fire and Emergency Services (F&ES), Assam has b een identified as a multi hazard first responder and entrusted..................

This chapter contains o ne Performance Audit (PA) on ‘Implementation of National Rural Drinking Water Pr ogramme’, Audit of ‘Pension Management System of the Directorate of Pension’, r esult of one Compliance Audit of ‘Incentive to Scheduled Caste students (Scholars hip schemes)’..................

two Compliance Audits viz., ‘Incentive to Scheduled Caste students (Scholarship schemes)’ and ‘Border Areas Development Programme’, three Performance Audits (P As) (Social Sector: one, Economic Sector: one and General Sector: one) and A udit of ‘Pension Management System of the..................

CHAPTER V Performance audit of “Utilisation of 13 th and 14 th Finance Commission Grants by Urban Local Bodies” Executive Summary The 13 th Finance..................

Finance Commission (ASFC) observed that there was an acute shortage of staff at all levels of PRIs which not only stands in the way of efficient performance of functions, but also retards collection of revenue from taxes and duties allocated to PRIs. The third ASFC, therefore, recommended..................

Since 2008, BADP covers all the States which share an international land border with the neighboring countries. In Meghalaya, the BADP had been implemen ted since 1993-94 and it was implemented in eight districts, 14 border blocks ha ving a total length of 443 km of international boundary with..................

This chapter contains two Performance Audits on ‘Sports infrastructure in Meg halaya including follow up audit of Performance audit on Development of Sports and Y outh Activities in Meghalaya which featured in the Audit Report for the year end ed 31 March 2012’ and ‘Urban Development in..................

3.2.7 Non-provision for display of unit-wise approvals The Single Desk Performance Report of SDP portrays the status of approvals (Factory plan approval, power feasibility certificate, CFE/CFO, etc.) sought by the entrepreneurs and issued by line departments. The portal displayed that the line..................

Recommendation: The State Government should review investment in companies /corporations/banks whose financial performance do not even meet the borrowing cost of capital. Similarly, the State G overnment should ensure that loans are advanced to va rious entities at interest rates equal to or..................

1.1.2. Review of fiscal position Table 1.4 depicts t he performance of the State during 2016 -17 under major variables provided in the budget , based on recommendations of the Fourteenth Finance Commission (14 th FC) and targeted in the m edium term fiscal policy (MTFP) statement placed in..................

3.8 .3 Improper maintenance of Cash Books Proper maintenance of cash book is one of the s ignificant instrument s of financial management and absence of it indicates a serious loophole in the internal control mechanism. Such an environment manifolds the risk of embezzlement, fraud,..................

Assuming th at Gross State Domestic Product (GSDP) is a good indicator of the performance of the State’s economy , major fiscal aggregates like tax and non-tax revenue, capital expenditure, internal debt, and revenue and fiscal deficits have been presented as percentage to the GSDP at..................