Audit Reports

2 (45) of the Act 2013, a Gove rnment Company means any company in which not less than 51 per cent of the paid-up share capital is held by the Central Government or by any State Gove rnment or Governments or partly by the Central Government and partly by o ne or more State Governments and...........................

in the context of recommendations of the XV Finance Commission (15 th FC), State Fiscal Responsibility and Budget Management Act, best practices and guidelines of the Government of India (GoI). A meeting was held with State Finance Department w herein the audit approach was explained and the...........................

amount of State in frastructure development charges and infrastructure augmentation charges dep osited by the colonisers, loans and grants from the Central/State Government, or the local authority, or loans and grants from national/international financ ial institutions and any other money form...........................

34,381.04 9,365.12 Special Securities issued to the National Small Saving Fund of the Central Government 8,360.73 1,705.45 Loans and Advances from Central Government 5,851.97 Pre 1984-85 Loans 38.64 Non-plan Loans 37.04 1,298.58 Loans for State Plan Schemes 970.02 368.23 Other Loans for States...........................

2016, for ensuring a smooth roll-out of direct cash transfers in an orderly and timely manner an Advisory Board of DBT cell in accordance with the guidelines of GoI was constituted. The terms of reference of Boar d were as under: To hold review meetings on quarterly basis, to ensur e that...........................

One possib\be reason for such increase was that institutions which were substantia\b\by financed by the Government and c\baimin\f exemption under Sections 10(23C)(iiiab) and 10(23C)(iiiac) of the Act had to be mandatori\by 22 Ot\fers include rectificati\bn cases, Revisi\bn cases, \br der...........................

Some cases are also selected manually by the Assessing Officer as per CBDT guidelines. The Act provides for two types of regular scrutiny assessments: (a) Assessme nt under Section 143(3) which is framed after affording opportunity to the assessee a nd taking all relevant facts and responses...........................

5.4 Excess provision of Distribution Transformer (D Trs) As per guidelines of RGGVY (XII FYP) and DDUGJY, DT rs were to be installed keeping in view the load growth of five y ears at the rate of 10 per cent per year. For calculation of existing load on a DT r, load of 250 watt for BPL...........................

Chapter 4 Separation of feeders Feeder separation refers to supply of electricity t o agricultural consumers and to non-agricultural consumers (domestic and non -domestic) separately through dedicated feeders. This arrangement allows the dist...

1.3 Scheme implementation As per scheme guidelines, projects were to be imple mented on turnkey basis. However, partial turnkey/ departmental exec ution of the projects was permitted in exceptional cases with the approval of MC, MoP. JBVNL got the works executed through contractors on turnkey b...........................

Thus, supervisory oversight by DECs, as laid down in the scheme guidelines, was absent. The Department should ensure that the DECs meet as per norms and engage constructively to review the grey areas highlighted in this Report for taking corrective action and fixing accountability. What...........................

[8\b] Appendices Appendix I (Referred to in paragraph 3.2.8 at page 32 and 33) Details of collection efficiency in respect of rural consumers PARTICULARS 2017-18 2018-19 2019-20 DS-I (A) DS-I (B) DSI (A) DSI (A) excluding subsidy DSI (B) DSI (B)...

Chapter 9 R ecommendations Government of India had launched RGGVY (XII FYP), D DUGJY and SAUBHAGYA schemes for electrification of villages. To support the rural...........................

TABLE OF CONTENTS Reference to Paragraph Page Preface ii Performance Audit on Implementation of Rural Electrification Schemes in Jharkhand Executive Summary 1 Chapter 1 Introduction 7 Chapter 2 Planning 13 Chapter 3 Village and Household...

2.3 Preparation of DPR without validation of Need A ssessment Document (NAD) by REC As per guidelines of DDUGJY, JBVNL was to prepare a Need Assessment Document (NAD) containing information about consume rs, consumption pattern, voltage regulation, AT&C loss level, HT & LT ratio, optimum load of...........................

3.2.2 Non-achievement of target of electricity conn ections As per guidelines of RGGVY (XII FYP)/DDUGJY, BPL ho useholds were to be provided free electricity connections with on e LED lamp whereas APL households were to be provided paid connections. Ta rgets and achievements of BPL and APL...........................

Further, as per CVC guidelines issued (July 2003 and April 2014), p re-qualification criteria should be made explicit at the time of inviting tender and the acceptance/ rejection of any bid should not be arbitrary but on justified grounds as per the laid down criteria. RIMS invited (January 2016)...........................

Thus, evaluation of enforcement and implementation of this zonation mechanism is central to the assessment of Government measures to protect the coastal ecosystems. 1.1 Regulation of activities in coastal areas The Central Government notified the Coastal Regulation Zone (CRZ) Notification,...........................

MoEF&CC was to develop and notify guidelines detailing the process of identifying, planning, and implementing such CVCAs in consultations with the stakeholders 57. Also, Integrated Management Plans (IMPs) were to be prepared for the CVCAs keeping in view the conservation and management of...........................

MoSPI in July 2019 came up with the guidelines for development of SDGs State Indicator Framework (SIF). Given the significance of SDG indicators in assessing the progress towards SDGs, the national indicators were to align with the Global indicators taking into account the country specific...........................

We observed that at the central level, preparation of Integrated Management Plans for Critically Vulnerable Coastal Areas (CVCAs) could not take place and there was no ground truthing of the hazard line. This impacted the conservation of the CVCAs and the objective of safeguarding them was...........................

carried out in the context of recommendations of the Finance Commission (FC), Fiscal Responsibility and Budget M anagement Act, best practices and guidelines of the Government of India. 1.3 Report Structure The Union Territory Finances Audit Report is struct ured into the following five...........................