Audit Reports

31 March 2017

Compliance Performance

Andhra Pradesh

Report No 4 of 2017 - Economic Sector Andhra Pradesh

Andhra Pradesh State has a population of 4.95 crore with a geographical area of 1,62,760 sq.kms. For the purpose of administration, there are 33 Departments at the Secretariat level headed by Principal Secretaries/ Secretaries who are ...

Sector:

Agriculture and Rural Development

AP Chapter 3 Compliance Audit Report No 4 of 2017 on Economic Sector

_{(PDF 0.48 MB)}

of Agriculture and Co-operat ion Department headed by the Commissioner & Director of Agricultural Marketi ng, who is assisted by 1 Source: Outcome Budget of 2015-16 of Agricultural Marketing Department Audit Report (Economic Sector) for the year ended March 2016 Page 42 one Director and other............

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07 April 2017

Compliance Performance

Maharashtra

Report No 2 of 2017 - PSUs Maharashtra

pay ` 27 lakh per week for 2010 -11 and ` 31 lakh per week for 2011 -12 and 2012 -13 to the Company in addition to actual h aulage charges payable to railways . TLH defaulted on payment of dues to the Company and railways from 2010 -11 and i n Nov ember 2012 , the Company issued a legal notice for............

Sector:

Power & Energy |

Art, Culture and Sports

Maharashtra Chapter 1 Functioning of State PSUs Report No 2 of 2017 on PSUs

_{(PDF 0.36 MB)}

 Special financial support - GoM provides budgetary support by way of grants and subsidies to the PSUs as and when required.  Guarantees - GoM also guarantees the repayment of loans with interest availed by the PSUs from Financial Institutions. Investment in State PSUs 1.6 As on 31............

Maharashtra Chapter 3 Compliance Audit Paragraphs Report No 2 of 2017 on PSUs

_{(PDF 0.66 MB)}

This module also provided an interface wit h the Railways, weigh bridges , etc. The designing of the FMPM started in June 2010 and it went live in November 2011 along with other modules. Scope of Audit 3.9. 3 The present audit of FMPM in SAP -ERP System covered the designing, development,............

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15 March 2017

Compliance

Tripura

Report No 3 of 2016 - Social Economic Revenue Sectors Tripura

of household surveys and inadequate community involvement had resulted i n failure to identify gaps in health facilities and areas of intervention. Budget Estimates were not realistic as there was sh ort release of ` 273.46 crore by Government of India due to non-utilisation of funds in the............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Revenue Sector Report No 3 of 2016 Tripura

_{(PDF 0.57 MB)}

audit plan is prepared on the basis of risk analysis which inter-alia includes critical issues in Government revenues an d tax administration i.e. Budget Speech, White Paper on State Finances, Repor ts of the Finance Commission (State and Central), recommendations of the taxatio n reforms............

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15 March 2017

Financial

Tripura

Report No 2 of 2016 - Tripura State Finances

THE STATE GOVERNMENT Profile of State 1 Introduction 1.1 2 Summary of Fiscal Transactions in 2015-16 1.1.1 2 Review of the Fiscal Situation 1.1.2 4 Budget Estimates and Actual 1.1.3 4 Gender Budgeting 1.1.4 5 Resources of the State 1.2 6 Resources of the State as per the Annual Finance Accounts............

Sector:

Finance

Appendices Report No 2 of 2016 Tripura State Finances

_{(PDF 1.38 MB)}

State Plan Schemes VI Direct transfer of Central Scheme funds to implemen ting Agencies in the State {(Funds routed outside State Budgets) (Un audited Figures)} VII Acceptance of Reconciliation of balances (As depict ed in Statements 18 and 21) VIII Financial results of Irrigation Schemes IX............

Chapter 1 Finances of the State Govt Report No 2 of 2016 Tripura

_{(PDF 0.94 MB)}

of the State Government Audit Report on State Finances for the year 2015-16 4 1.1.2 Review of the Fiscal Situation Tripura Fiscal Responsibility and Budget Management Act, 2005 As per recommendations of the XIII Finance Commissi on (XIII FC), State Government had amended the Tripura Fiscal............

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17 November 2016

Financial

Uttarakhand

Report of 2016 - Uttarakhand State Finances Year 2014-15

Follow up on previous Audit Reports on State Finan ces 1.12 35 15. Conclusion and Recommendations 1.13 35 CHAPTER-2: FINANCIAL MANAGEMENT AND BUDGETARY CONTR OL 16. Introduction 2.1 39 17. Summary of Appropriation Accounts 2.2 39 18. Financial Accountability and Budget Management 2.3 40 19.............

Sector:

Finance

Appendices Uttarakhand State Finances Year Ended 31_03_2015

_{(PDF 0.34 MB)}

State Schemes ) Appendices-VI Direct Transfer of Central Scheme Funds to Implementing Agencies in the State (Funds routed outside State Budget) (Unaudited Figures) Appendices-VII Acceptance of Balances/ Unreconciled difference between Ledger and Broadsheet Appendices-VIII Financial results of............

Chapter 1 Finances of the State Government Uttarakhand Year Ended 31_03_2015

_{(PDF 1.31 MB)}

It w as almost identical in the year 2010-11 but remained on the lower side in 2012-13. A summary of the Fiscal Responsibility and Budgetar y Management (FRBM) Act, 2005 {modified in March 2011 on the recommendation of th e Thirteenth Finance Commission 1 Refer glossary in Appendix-4.1 Audit............

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27 March 2017

Financial

Telangana

Report No 6 of 2016 - Revenue Sector Telangana

The Report contains 37 paragraphs involving ` 122.83 crore relating to nonlevy / short levy of taxes, interest, penalty etc.; including a Performance Audit on “Revision and Implementation of Market Value Guidelines” with financial impact of `...

Sector:

Taxes and Duties

Telangana Chapter 2 Value Added Tax and Central Sales Tax Report No 6 of 2016 on Revenue Sector

_{(PDF 0.41 MB)}

2.1 Tax Administration The Commercial Taxes Department is under the purview of Principal Secretary to Revenue Department. The Department is mainly responsible for collection o f taxes and administration of Telangana Value Added Tax Act (VAT Act )5,...

Telangana Chapter 4 Stamp Duty and Registration Fee Report No 6 of 2016 on Revenue Sector

_{(PDF 0.57 MB)}

4.1 Tax Administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act, 1899 (IS Act), Registration Act, 1908 and the rules framed thereunder as applicable in Telangana State and are administered at the Gov...

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27 March 2017

Financial

Telangana

Report No 3 of 2017 - State Finances Telangana

vii Chapter – 1 Finances of the State Government Profile of Telangana 1 Introduction 1.1 1 Summary of Current Year’s Fiscal Transactions 1.2 1 Budget Estimates and Actuals 1.3 3 Fiscal Reform Path 1.4 3 Resources of the State 1.5 4 Revenue Receipts 1.6 5 Capital Receipts 1.7 8 Public............

Sector:

Finance

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27 March 2017

Compliance Performance

Telangana

Report No 2 of 2017 - Public Sector Undertakings Telangana

a duty at t he rate of six paise per unit of energy sold except on the sales made to the Government of India for its consumption or on sales to Railways. Audit observed that though the Company had switched over to kVAh-based billing (2011-12) and measuring the units in terms of kVAh, it was............

Sector:

Power & Energy

Annexures Telangana Report No 2 of 2017 on Public Sector Undertakings

_{(PDF 1.07 MB)}

Annexures 97 Annexure 1.1(a) Statement showing investments made by State Government in PSUs (exclusive to state only) whose accounts are in arrears (Referred to in paragraph 1.11) (Figures in Columns 4 & 6 to 8 are ` in crore) Sl. No. Sector and...

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31 March 2017

Compliance Financial

Andhra Pradesh

Report No 3 of 2017 - State Finances Andhra Pradesh

Chapter – 1 Finances of the State Government Profile of Andhra Pradesh 1 Introduction 1.1 1 Summary of Current Year’s Fiscal Transactions 1.2 1 Budget Estimates and Actuals 1.3 3 Fiscal Reform Path 1.4 3 Resources of the State 1.5 4 Revenue Receipts 1.6 6 Capital Receipts 1.7 9 Public............

Sector:

Finance

Appendices AP Report No 3 of 2017 on State Finances

_{(PDF 0.93 MB)}

5 475090 Total 244762 475090 Total 244762 Audit Report on State Finances for the year ended March 201 6 Page | 76 Appendix 1.4 Actuals vis-à -vis Budget Estimates in 201 5-16 (Refer Paragr aph 1.3; page 3) (` in crore) B.E. Actuals Increase(+)/ Increase(+)/ Decrease( -) Decrease( -) (in %) 1 2............

AP Chapter 1 Finances of the State Government Report No 3 of 2017 on State Finances

_{(PDF 2.13 MB)}

1.4.1 Non- disclosure of prescr ibed information under FRBM Act As per Rule 6 of FRBM rules , the Government shall, at the time of presenting the budget, make disclosures as required under section 10 of the FRBM Act . Out of 10 disclosures prescribed, (i) th e statement of assets in Form D-7,............

AP Chapter 2 Financial Management and Budgetary Control Report No 3 of 2017 on State Finances

_{(PDF 1.49 MB)}

Chapter 2 Financial Management and Budgetary Control 2.1 Introduction Effective financial management ensures that policy decisions are implemented at the administrative level without............

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28 March 2017

Compliance Performance

Rajasthan

Report no 5 of 2016 - PSUs Rajasthan

Interest and finance cost Water storage system Others Chapter II Performance Audit relating to Government Companies 21 payments of ` 23.29 crore to Railways for other works related to construction of railway siding .  The DPR did not envisage cost of various associated works viz. construction............

Sector:

Finance

Rajasthan Chapter 4 Compliance Audit Observations Report no 5 of 2016 on PSUs

_{(PDF 0.69 MB)}

The Chief Minister, Rajasthan in the budget speech for the year 2013 -14 announced (6 March 2013) a sum of ` 10 crore to the Company for renovation/up -gradation of the Hotel Khasa Kothi. The Company in consultation (15 July 2013) with the Department of T ourism, Government of Rajasthan (GoR)............

Annexures Rajasthan Report no 5 of 2016 on PSUs

_{(PDF 0.19 MB)}

Annexure 107 Annexure –1 (Referred to in paragraph 1.11 at page no. 7) Statement showing investments made by State Government in PSUs during the years for which accounts are in arrears (`in crore) S. No. Name of PSU Year upto which accounts...

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