Audit Reports

CHAPTER – II TAXATION DEPARTMENT Chapter-II: Taxation Department 13 2.1 Tax Administration Taxation Department is the most important revenue-e arning Department of the State. The Principal Secretary to the Government of Meghal aya, Excise,...

CHAPTER – VI MINING & GEOLOGY DEPARTMENT Chapter-VI: Mining & Geology Department 79 6.1 Tax Administration The Principal Secretary to the Government of Meghalaya, Mining and Geology (M&G) Department is in overall charge of the Department a t the...

CHAPTER – III STATE EXCISE DEPARTMENT Chapter-III: State Excise Department 31 3.1 Tax Administration The Additional Chief Secretary to the Government of Meghalaya, Excise, Registration, Taxation & Stamps (ERTS) Department i s in overall charge of...

2020-21 & 2021-22 Over 2 years to 5 years 712.78 41.04 753.82 13.53 Between 2022-23 & 2023-24 Over 5 years to 7 years 913.43 40.94 954.37 17.13 2024-25 onwards Over 7 years and above 2654.10 70.02 2724.12 48.88 Total 5359.12 213.19 5572.31 100 The maturity profile of outstanding stock of............

F INANCIAL REPORTING CHAPTER –III A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effectiv e governance by the State Government. Compliance with financial rules, proced...

A PPENDICES Appendices 73 APPENDIX 1.1 Part A - Structure and Form of Government Accounts (Reference: Paragraph 1.1) Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Con...

Report of the Comptroller and Auditor General of India on Public Sector Undertakings (Social, General and Economic Sectors) for the year ended 31 March 2017 Government of Punjab Report No. 4 of the year 201 7 Report of the Comptroller and Audito r...

Chapter - II Performance Audit 15 Chapter -II Performance Audit of Government Companies Punjab State Grains Procurement Corporation Limited 2.1 Procurement, Storage and Delivery of wheat Highlights The Pu njab State Grains Procurement Corporation...

Overview ix Overview This Report contains 17 paragraphs and one performance audit on Procurement, Storage and Delivery of wheat by Punjab State Grains Procurement Corporation Limited having a financial implication of `1,028.62 crore due to non...

1 CHAPTER-I FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS Introduction 1.1 State Public Sector Undertakings (PSUs) consist of State government companies and statutory corporations. State PSUs a re established to carry out activities of a...

63 Appendix 1.1 (Referred to in paragraph 1.11) Statement showing investments made by State Governm ent in PSUs whose accounts are in arrears (Figures in column 4 & 6 to 8 are ` `` ` in crore) Sl. No. Name of the PSU Year up to which accounts...

72 CHAPTER I V SOCIAL JUSTICE DEPART MENT Functioning of Kerala Social Security Mission Executive Summary The Kerala Social Security Mission (KSSM), a registered society under the Travancore -Cochin Literary, Scientific and Charitable Societ ies...

119 CHAPTER V I COMPLIANCE AUDIT AUDIT OF SELECTED TO PICS LABOUR AND SKILLS DE PARTMENT 6.1 Role of Factories and Boilers Department in the safety of factory workers 6.1.1 Introduction The Department of Factories and Boilers (Department) was formed ...

11 CHAPTER II HEALTH AND FAMILY WE LFARE DEPARTMENT National Health Mission – Reproductive and Child Health (RCH) and Immunisation Executive summary The Performance Audit was conducted to assess whether the interventions of the National Health...

96 CHAPTER V WATER RESOURCES DEPA RTMENT Information System Audit on ‘ Enhanced Advanced Billing, Accounting and Collection Utility System’ (eABACUS) in Kerala Water Authority Executive Summary Kerala Water Authority is entrusted with the task...

5 CHAPTER II FINANCES AND FINANCIAL REPORTING ISSUES OF LOCAL SELF - GOVERNMENT INSTITUTIONS 2.1 Financial Profile of LSGIs 2.1.1 Funds flow to LSGIs The resources of LSGIs consist of own revenue such as tax and non - tax revenue, funds devolved by...

41 CHAPTER IV COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS 4.1 IMPLEMENTATION OF KERALA LOCAL GOVERNMENT SERVICE DELIVERY PROJECT 4.1.1 Introduction Kerala Local Government Service Delivery Project (KLGSDP) is a World Bank assisted project of...

Appendices 77 APPENDIX I Eleventh Schedule (Article 243G) (Reference: Paragraph 1.1.1, Page 1 ) 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor ...

vii OVERVIEW This report comprises four chapters of which Chapter I and I I contain an overview of organis ation, devolution, accountability, finances and financial reporting issues of Local Self - Government Institutions (LSGIs) and comments...

Maturity profile of the State shows that about 50 per cent of the debt ( ` 62,478.65 crore) is to be repaid by March 2024 . Management of loans raised from financial institutions Departmental Officers are responsible for arrang ing prompt re -payment of loans and to maintain the records relating............

Chapter II – Financial Management and Budgetary Control 45 CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 The Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each...

65 CHAPTER III FINANCIAL REPORTING A s ound internal financial reporting system with relevant and reliable information significantly contribute s to efficient and effective governance by a State Government. Compliance with financial rules,...

29 Chapter IV – Results o f a udit Section ‘ A ’ - Thematic Audit Urban Development Department 4.1 Collection and Remittance of c esses in Urban Local Bodies 4.1.1 Introduction C ess is an additional tax levied by the Government to raise funds ...

21 Chapter - III Urban Development Department A ccountability framework and f inancial reporting in Urban Local Bodies 3.1 Introduction The 74 th Constitutional amendment enacted in 1992 envisaged creation of local self - governments for the urban...

73 Compliance Audit O bservations Important audit findings emerging from test check of transactions made by the State Government companies/ Statutory corporations are included in this chapter. Government companies Malabar Cements Limited 4.1...

47 Performance Audit relating to Statutory Corporation s 3.1 Development and Maintenance of Industrial Infrastructure in the State of Kerala by Kerala Industrial Infrastructure Development Corporation Executive Summary Introduction Kerala Industrial ...