Audit Reports

The accounts of the ULBs are being audited by the Examiner, Local Fund Accounts, Punjab (ELFA) (Statutory Auditor). Besides, the CAG of India has also been giving Technical Guidance and Support over the audit of ELFA. Article 243ZA read with Article 243K Elections to the Municipalities: The............

3.3.7 Adoption of Accrual Based Accounting On the recommendation of 11 th Finance Commission, the CAG of India had constituted a Task Force to recommend budget and accounting formats for Urban Local Bodies in India. The CAG Task Force in its report, inter alia , suggested adoption of............

The CAG conducts audit of expenditure of the Departments of Government of Goa under Section 13 of the CAG's (DPC) Act. The CAG is the sole auditor in res pect of 13 Autonomous Bodies which are audited under the provisions of Se ctions 19 and 20 of the CAG's (DPC) Act. In addition, the CAG also............

These account s are audited independently by the Accountant General (Audit), a nd certified by the CAG. Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the following: x Budget of the State: for assessing th e............

Performance Audit on ‘Spectrum Management in DoT’ , whose scope was largely limited to DoT, and the audit findings were included in Chapter II of CAG’s Report Number 21 of 2018. The Ministry has submitted Action Taken Notes (ATNs) in respect of 15 out of 18 Paras which were to be followed up............

Table of Contents iii Particulars Paragraph Page Audit of State Public Sector Enterprises SPSEs 5.14 91 Appointment of statutory auditors of SPSEs by CAG 5.15 91 Submission of accounts by SPSEs 5.16 91 CAG’s oversight – Audit of accounts and Supplementary audit 5.17 92 Audit of accounts of............

The State Governm ent has entrusted (March 2013) the CAG with the responsibility of providing suitable T echnical Guidance and Support (TGS), under Section 20 (1) of the CAG’s DPC Act 19 71. The State Government has accepted (March 2013) the parameters of TGS as laid down by the CAG. External............

of NGOs which received Grants-in-Aid of ` 25 lakh or above during 2018-19 3.1.1 159 3.2 Statement showing the details of rendering of accounts to CAG and submission of Audit Report to State Legislature by the autonomous bodies 3.1.5 160 3.3 Implementation of welfare schemes 3.2.6.2(c) 16 2 vii............

of NGOs which received Grant- In-Aid of ` 25 lakh or above during 2018-19 3.1.1 159 3.2 Statement showing the details of rendering of accounts to CAG and submission of Audit Report to State Legislature by the autonomous bodies 3.1.5 160 3.3 Implementation of welfare schemes 3.2.6.2(c) 16 2 vii............

Audit of accounts of 10 Autonomous Bodies in NCTD is entrusted to the CAG. The status of entr ustment of audit, rendering of accounts to audit, issuance of SARs an d its placement in the Legislature as on 31 March 2018 is indicated in Appendix 1.2. 1.6 Planning and conduct of Audit The audit............