Audit Reports

1. Functioning of P ower Sector PSUs Audit Report –PSUs for the year ended 31 March 2019 8 Later in January 1997, GoK pronounced its general policy on power reforms which envisaged setting up of an Independent Regulatory Commissi on, reorganisation of KEB by separating generation, transmission......

1.3. Transmission of electricity is defined as bulk transfer of power over long distances at high voltages, generally at 66kV and above. Electric power generated at relatively low voltages (11kV) in power generating plants is stepped up to high voltage (66/11 0/220/400kV) before it is......

The Pe rformance Audit was conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Audit Objectives 5.1.6. The objectives of the Performance Audit were to assess whether:  the conceptualisation and selection of the PPP projects were......

Grand Total (A+B+C+D) 13,946.4 4 39,710 .35 405.31 50,719.75 -1,841.97 -3,909 .16 54,062.10 - 14,351.7 5 60,397 ¥ Accumulated Profit/Loss includes General Reserve (both together also called as Free Reserves) . $$ Net profit/loss includes Other Comprehensive Income (OCI) . ^^ Paid -up Capital......

53 General Packet Radio Service (GPRS)/Global System for Mobile communication (GSM) . 54 BESCOM: January 2013 for 45,000 of 77,333 DTCs; HESCOM: between March 2014 and May 2015 for 40,793 of 48,969 DTCs; MESCOM: September 2015 for 28,531 of 29,872 . 55 Contractor was responsible for......

Seventy working PSUs (other than Power Sector ) forwarded their 90 audited accounts to the Accountant General between 1 October 201 8 and 30 September 201 9. Of these, 64 accounts (of 54 companies) were selected for Supplementary Audit. The Audit Reports of the Statutory Auditors (appointed......

220 149 Total 19239 22273 22987 27426 28652 Disbursements 2014 -15 2015 -16 2016- 17 2017- 18 2018-19 Revenue expenditure 7410 8420 8866 10543 11083 General services 2370 2560 2872 3517 3793 Social services 1929 2191 2266 2732 2646 Economic services 2091 2472 2403 2659 2869 Grants-in-aid and......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules, 2005 provides that for grants provided for specific purposes, Utilis ation Certificates (UCs) should be obtained by the Departmental officers from the grantees. The certificates so obtained are to......

2.1.2 Audit of appropriation accounts by the Comptroller and Auditor General of India seeks to ascertain whet her the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the......

fiscal priority to health and family welfare during 2014-15 and 2018-19, as their ratios to total expe nditure were significantly higher than that of General Category States. (Paragraphs 1.7.1 and 1.7.2) Transactions under reserve funds There were eight reserve funds earmarked for specific......

Comments on Accounts of active State PSUs Companies 3.1.27 Seven PSUs forwarded seven audited accounts to the Principal Accountant General during the period from 01 April 2019 to 31 October 2019. Of these, five accounts of Companies were selected for supplementary audit. The comments in the......

iii This Report of the Comptroller and Auditor General of India for the year ended 31 March 2019 has been prepared for submi ssion to the Governor of State of Goa. This Report contains three......

- - 1 3 - - - - 2 5 11 Finance - - 3 7 3 4 2 16 1 8 1 6 10 41 12 Fisheries 2 4 - - - - 1 1 - - - - 3 5 13 Forests 7 22 2 8 - - - - 1 12 1 6 11 48 14 General Administration 1 1 1 2 - - 1 4 1 7 - - 4 14 15 Goa Public Service Commission - - - - - - 1 1 - - - - 1 1 16 Housing 1 2 - - - - - - - - - -......

Chapter I contain the audit findings pertaining to Social, General and Economic Sectors (Non-Publ ic Sector Undertakings-Non-PSUs). Chapter II contain audit findings pertaining to Revenue Sector. Chapter III contain the audit findings pertaining to State Public Sector Undertakings and......

2.1.6 Response of the Government/Departments towards Audit The Accountant General, Goa (AG) conducts periodical inspection of the Government/Departments to test check the transactions and verify the maintenance of important accounts and other records as prescribed in the rules and procedures.......

TABLE OF CONTENTS RR e e f f e e r r e e n n c c e e t t o o PP a a r r a agg r r a app h h PP a agg e e Preface iii Overview v CHAPTER – I SOCIAL, GENERAL AND ECONOMIC SECTORS (Non-PSUs) Trend of Expenditure 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 2 Lack of......

Non Plan Plan Total Revenue receipts 41,151.14 43,290.67 Revenue expenditure 37,374.77 31,128.98 10,530.31 41,659.29 Tax revenue 25,986.76 27,645.66 General services 10,871.78 12,165.37 110.20 12,275.57 Non -tax revenue 3,357.66 3,158.99 Social serv ices 13,123.68 9,947.55 5,925.44 15,872.99......

(UCs) should be obta ined by the departmental officers from the grantees and after verification, these should be forwarded to the A ccountant General within 18 months from the date of their sanction unless specified otherwise. However, 2658 UCs for an aggregate amount of R s 1,042.28 crore......

The civil audit report of the Comptroller and Auditor General (CAG) of India hitherto included two chapters on State finances. In t he scenario of increased emphasis on public financial management particularly in the aftermath of FRA, a stand alone report on State Government finances is......

2.1.2 Audit of appropriation by the Comptroller and Auditor General (CAG) of India seeks to ascertain whether expenditure actually incurred under various grants is within the authorization given under the Appropriation Act and that the expenditure required to be charged under the provisions of......

The Utilisation Certificate s (UC) for grants -in-aid exceeding `2,00,000 ha ve to be forwarded to the Accountant General (Accounts and Entitlement), Kerala. It was observed that four utilisation certificates for `5.45 crore were not received (June 201 9) by the AG (A&E) , in respect of......

Revenue Receipts 92854.47 99948.35 I. Revenue Expenditure 96425.83 13890.56 110316.39 110316.39 46459.61 Own Tax Revenue 50644.10 45523.77 General Services 49883.54 943.59 50827.13 11199.61 Non -Tax Revenue 11783.24 35876.27 Social Services 29160.17 9050.60 38210.77 16833.08 State’s......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various Grants is within the authorisation given under the Appropriation Act and whether the expenditure required to be charged under the......

into trends in committed expenditure , borrowing pattern and quality of expenditure , besides giving comparison on State’s expenditure with other General Category States. Chapter 2 is based on the audit of Appropriation Accou nts and gives a Grant - by -Grant description of appropriations and......

Thus, incentive payment of at least ` 44.93 crore on these defunct toilets rendered wasteful. (Paragraph 2.1.9.1) Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2014 8  PMU could perform only 18 per cent of planned Information, Education and......

page 4) Statement showing the position of Outstanding Inspection Reports, Paragraphs and Amount involved (` in crore) Year Social Sectors Economic & General Sectors IRs Section A Section B Amount involved IRs Section A Section B Amount involved 2003-04 46 80 313 77.32 0 0 0 0.00 2004-05 126 312......

-14 Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Budget Estimates Actuals Revenue expenditure General services 7052.77 6605.36 5877.15 6990.80 7866.66 7845.56 8556.05 8696.49 9870.51 9959.36 Social services 7314.86 5610.30 6730.03 6707.30......

Audit Report on General, Social and Economic (Non -PSUs) Sectors for the ye ar ended 31 March 2014 134 (February 2009) under Pradhan Mantri Gram Sadak Yojana (PMGSY) by RWD, Simdega and completed (June 2012) at a cost of ` 1.56 crore. Further, test check of records revealed that as the......

Sub Plan (Education and Health Sector s) 2.7 105 ENERGY DEPARTMENT Implementation of Solar Energy programme s in Jharkhand 2.8 116 Audit Report on General, Social and Economic (Non -PSUs) Sectors for the year ended 31 March 201 4 ii CHAPTER – 3 COMPLIANCE AUDIT Non -Complian ce with the......

The State Review Mission was yet to review the impact of TSC/NBA in the State. (Paragraph 2.1 ) Audit Report on General, Social and Economic (Non -PSU s) Sectors for the year ended 31 March 201 4 viii (ii) Establishment and Upgradation of Government Women ITIs and Government Women Polytechnics......

The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Jharkhand under the General , Social and Economic Services, including Departments of (i) Art, Culture, Sports & Youth Affairs , (ii) Building Construction, (iii)......

The findings were included in Paragraph 3.3 of the Report of the Comptroller and Auditor General of India (C&AG) on General and Social Sector for the year ended March 2013 (Report No.3 of the year 2014). The discussion of this paragraph by the Public Accounts Committee is under progress (June......

of IRs No . of Paras No . of IRs No . of Paras No . of IRs No . of Paras No . of IRs No . of Paras No . of IRs No . of Paras 1 Advocate General 0 0 0 0 2 5 0 0 1 1 3 6 2 Agriculture ( Corporations ) 0 0 2 6 10 49 5 24 2 3 19 82 3 Animal Husbandry 0 0 0 0 3 24 4 23 0 0 7 47 4 Archaeology 0 0 4 25......

The criteria for the PA were derived mainly from :  The Memorandum of Understanding (MOU) between the State Government and the Partner ;  The General Principles of Information Systems Governance, Development and Maintenance ;  The Karnataka Integrated Public Health Policy, 2017 ; and 7......

Report of the Comptroller and Auditor General of India on General and Social Sector For the year ended March 201 9 Government of Karnataka Report No. 3 of the year 20 20 i Table of......

vii Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 9 has been prepared for submission to the Governor of Karnataka under Article 151 (2) of the......

OVERVIEW ix Overview This Report of the Comptroller and Auditor General of India (C&AG) contains one performance audit and 17 paragraphs relating to suspected fraudulent/excess payments, unfruitful/avoidable......