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This report of the Comptroller and Auditor General of India for the year ended 31 March 2020 has been prepared for submission to the Governor of Odisha under Article 151 of the Constitution of India and under provisions of Section 19A of the...
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The Report contains six compliance audit paragraphs and a Performance Audit of “Assessment, levy and collection of Stamp Duty and Registration Fees” amounting to ₹ 88.57 crore divided into six chapters. The total receipts of the...
In accordance with Article 151(2) of the Constitution of India, the Report of the Comptroller and Auditor General of India on Performance Audit on Efficacy of implementation of the Constitution (Seventy-fourth Amendment) Act, 1992- Government of...
This Report of the Comptroller and Auditor General of India contains nine Compliance Audit paragraphs including instances of lapses in internal control, loss of revenue, underutilisation of assets, shortcoming in implementation of rules and...
The 74th Constitutional Amendment, which came into effect on 1 June 1993, provided a clear mandate for democratic decentralization and sought to create an institutional framework for ushering in democracy at the grass root level through...
5 Chapter -II Compliance to provisions of 74 thConstitutional Amendment Act 2.1 Comparison of State level legislations with 74th Constitutional Amendment Act The 74 thConstitutional Amendment Act introduced certain provisions relating to...
The Audit Report on State Finances provides an analytical review of the annual accounts of the Government of NCT of Delhi (GNCTD) and functioning of Public Sector Undertakings for the year ended 31 March 2020. It contains five chapters....
CHAPTER–2 FINANCES OF THE NCT OF DELHI 11 Chapter 2 Finances of the National Capital Territory of Delhi This chapter provides a broad perspective of the fi nances of the Government of National Capital Territory of Delhi (GNCTD) during FY 2019-20...
CHAPTER–3 BUDGETARY MANAGEMENT 39 Chapter - 3 Budgetary Management 3.1 Budget Process In terms of Section 27 of GNCTD Act, 1991, the Lieu tenant Governor shall in respect of every financial year cause to be laid be fore the Legislative Assembly, a ...
GLOSSARY 97 Glossary of terms 1. ‘Accounts’ or ‘actuals’ of a year. - are the amounts of receipts and disbursements for the financial year beginning on April 1st and ending on March 31st following, as finally recorded in the Accounting a...
This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from test audit of transactions of various Departments of the Government of Goa pertaining to General, Social, Economic Sectors (Non-PSUs), Revenue...
CHAPTER – I Social, General and Economic Sectors (Non -PSUs) CHAPTER-I SOCIAL, GENERAL AND ECONOMIC SECTORS (Non-PSUs) 1.1 Trend of Expenditure The comparative position of expenditure incurred by the Government during the year 2019-20 and in the...
Chapter I Overview This Chapter describes the basis and approach to the Report and the underlying data, provides an overview of structure of Government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s ...
19 This Chapter is based on the audit of the Finance Accounts of the State and makes an assessment of the State’s fiscal position as on 31 March 2021. It provides a broad perspective of the fi nances of the State during 2020-21 and analyses...