Audit Reports

1 CHAPTER 1 FINANCES OF THE GOVERNMENT This chapter provides an audit perspective on finances of the State Government during 2016 -17 and analyses changes in major fiscal aggregates relative to 2015 -16 keeping in view overall trends during the...

29 CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the budget is within...

35 CHAPTER 3 FINANCIAL REPORTING AND COMMENTS ON ACCOUNTS This Chapter provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year. 3.1 Personal Ledger...

Appendices 49 ( Reference: Profile of the State; Page 1) A. General Data Sl. No. Particulars Figures 1 Area 2,40,928 Sq. Km. 2 Population a. As per 20 11 Census. 19.98 crore b. 201 6 22.01 crore 3 a. Density of Population (as per 2001 Census) (All...

CHAPTER 1 FINANCES OF THE STATE GOVERNMENT 1 This chapter provides an audit perspective on finances of the State Government during 2016-17 and analyses changes in major fiscal aggregates relative to 2015-16 keeping in view the overall trends during...

CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction Audit of Appropriations seeks to ascertain whether the expenditure actually incurred under various grants is within the authori sation given in the Appropriation Act and if the...

CHAPTER–II: TAXES ON SALES, TRADE ETC. 2.1 Results of audit During 2016-17, Audit test checked the records of 27 1 out of 44 auditable units (61 per cent) of the Commercial Taxes Department. The Department collected
8,998.95 crore revenue during ...

OVERVIEW This Report contains a Performance Audit on “Mining Receipts in Jharkhand State” , an audit on “Implementation of Value Added Tax and preparedness of the Department for Goods and Servic es Tax” and 15 paragraphs relating to taxes on ...

CHAPTER – III: STATE EXCISE 3.1 Tax administration The levy and collection of excise duty is governed by the Bihar Excise Act, 1915 and the Rules made/ notifications issued there under, as adopted by the Government of Jharkhand. The Secretary of...

CHAPTER – V: OTHER TAX RECEIPTS A. STAMP DUTY AND REGISTRATION FEES 5.1 Tax administration The levy and collection of stamp duty and registration fees in the State of Jharkhand is governed by the Indian Stamp (IS) Act, 1899 and Rules made...

Report No. 15 of 2018 Performance Audit of National Rural Drinking Water Programme 39 4.1 Introduction NRDWP is being implemented in the States through it s six components comprising Coverage; Water Quality; Operation & Maintenance; S ustainability; ...

Report No. 15 of 2018 Performance Audit of National Rural Drinking Water Programme 97 Annexe-1.1 (A) Process and Mechanism for Sampling (Refer to para 1.5.4) 1 Maximum of 10 districts was to be selected. 2 Andhra Pradesh (1), Gujarat (6), Haryana...

Report No. 15 of 2018 Performance Audit of National Rural Drinking Water Programme v Key Facts About the Programme  The National Rural Drinking Water Programme (NRDWP) was launched in April 2009 by modifying the Accelerated Rural Water Supply...

Report No. 15 of 2018 Performance Audit of National Rural Drinking Water Programme 1 1.1 Introduction Ever since independence, Government of India has un dertaken various programmes to provide safe drinking water to the rural population . In 2009,...

Report No. 15 of 2018 Performance Audit of National Rural Drinking Water Programme 7 2.1 Introduction Proper planning and a well-established delivery mec hanism is essential for achieving the goals set out for any programme. The Programme guidelines ...

Report No. 15 of 2018 Performance Audit of National Rural Drinking Water Programme 83 5.1 Introduction Monitoring and evaluation are essential for ensurin g efficient utilisation of programme resources so that the envisaged outputs and outcome s are ...

Report No. 12 of 2018 v Key facts Scheme Objective To provide financial assistance to scheduled caste students studying at post matriculation or post-secondary st age to enable them to complete their education Central assistance released (2012-17)...

Report No. 12 of 2018 1 The Post-Matric Scholarship Scheme for Scheduled Caste students (PMS-SC) is the single largest intervention by Government of In dia for educational empowerment of scheduled caste students. Its object ive is to provide...

Report No. 10 of 2018 Performance Audit of Pradhan Mantri Swasthya Suraks ha Yojana 1 1.1 Introduction The Pradhan Mantri Swasthya Suraksha Yojana (PMSSY/ Scheme), a Central Sector Scheme, was announced in August 2003 with th e objective of...

Report No. 10 of 2018 Performance Audit of Pradhan Mantri Swasthya Suraks ha Yojana 49 5.1 Introduction The programme for upgradation of Government Medical Colleges Institutions (GMCIs) broadly envisaged construction of Super Spe ciality Blocks...

Report No. 10 of 2018 Performance Audit of Pradhan Mantri Swasthya Suraksha Yojana 63 6.1 Introduction Successful implementation of a scheme depends on ef fective monitoring at all levels to ensure that the scheme is being planned a nd managed...

Report No. 17 of 2018 (Railways) Chapter 1 1 Report No. 17 o f 201 8 (Railways) Chapter 1 1 Chapter 1 Introduction Indian Railways is one of the world's largest railway networks comprising 1 21 ,407 km of track over a route of 67,3 68 km and 7, 349...

Report No. 17 of 2018 (Railways) Chapter 3 11 Report No. 17 of 201 8 (Railways) Chapter 3 11 Chapter 3 Detentions of trains due to existing deficiencies/constraints at stations Availability of clear platform at the station is primary requirement for ...

Report No. 18 of 2018 23 Oversight Role of CAG CHAPTER II 2.1 Audit of Public Sector Enterprises Comptroller & Auditor General of India (CAG) appoin ts the statutory auditors of a Government Company and Government Controlled Other Company under...

Report No. 18 of 2018 116 Impact of Implementation of Indian Accounting Stand ards in Selected Central Public Sector Enterprises (CPSEs) CHAPTER VIII 8.1 Introduction The Ministry of Corporate Affairs notified 41 Indian Accounting Standards (Ind AS) ...

Financial Performance of Central Public Sector Enterprises CHAPTER I 1.1 Introduction This Report presents the financial performance of Government Companies, Statutory Corporations and Government Controlled Other Compan ies. The term Central...

Report No. 18 of 2018 63 Corporate Social Responsibility CHAPTER IV 4.1 Introduction Corporate Social Responsibility (CSR) is a Company’ s commitment to operate in an economically, socially and environmentally sustaina ble manner, while...

APPENDI\bES Report No. 18 of 2018 135 APPENDIX-I (As referred to in Para No. 1.1.3) List of government companies/government controlled other companies which came under/went out from the purview of Audit by CAG dur ing 2016-17 Sl. No. Name of the...

Report No. 18 of 2018 vii Executive Summary I. Financial performance of Central Public Sector E nterprises There were 636 Central Government Public Sector Ent erprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of...

Report No. 18 of 2018 97 Joint Venture Operations of CPSEs CHAPTER VI 6.1 Introduction Joint Venture (JV) is a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint con trol 57. A venturer is a ...

Report \bo. 18 o\f 2018 106 C omplia\bce \fith Provisio\bs of Public Procureme\bt Policy, 2012 For Micro a\bd Small E\bterprises CHAPTER\b\b\bVII\b 7.1 Int\bodu\ftion Govern\bent of In\fia enacte\f the Micro, S\ball an\f Me\fiu\b Enterpris es...