Audit Reports

INSTITUTIONS 2.1 Injudicious expenditure towards purchase of plastic chairs and sound system The decision of the ZP (East) to incur expenditure of ` 55 lakh from District Innovation Fund towards plastic chairs and sound system was neither in conformity with the TFC guidelines nor in consonance...............

Dharamshala, NPs Banjar, Bhuntar and Karsog) had purchased items/materials like ceme nt, furniture, computer etc. worth
9.79 lakh 2 during 2014-15 to 2017-18 without inviting quotati ons. This was in contravention to the rules ibid. This might have led to uneconomical purchases by the ULBs................

Chowkidar 02 Takniki Sahayak 86 Panchayat Secretary 294 During 2017-19, 685 and 103 Panchayat Secretaries/ Sahayaks respectively were imparted basic computer training courses by the Panchayati R aj Department. 1.4 Financial profile 1.4.1 Fund flow to PRIs Fund flow: Source and custody of funds in...............

Finance Commission (FC) grants from State Government (SFC) 72.40 85.51 99.45 111.36 120.74 5. Grants for Centrally Sponsored Schemes Centre share 91.43 130.47 336.28 48.05 125.08 State share 0.05 29.16 36.70 5.33 20.54 6. State Government grant for state schemes 34.55 67.15 75.08 76.62 221.94...............

As per section 5 of the Cess rules, the proceeds of the cess collected shall be transferred to the Board along with the form of challan prescri bed (and in the head of account of State Finances Audit Report for the year ended 31 March 2021 94 the Board) under the accounting procedures of the S...............

The actual expenditure during the year was ` 53,139 crore (86 per cent). This resulted in savings of ` 8,458 crore (14 per cent). The summarised position of actual expenditure vis-à-vis budgetary provisions during 2020-21 for all 32 gra nts/appropriations is given in Table-3.1 . Table-3.1:...............

(CAG) for the year 2020-21 (or of earlier years which wer e finalised with effect from 01 January 2021 to 30 November 2021) has also been discussed. 5.1 Definition of Government Companies/Corporations A Government Company is defined in Section 2(45) of the Companies Act, 2013 as a company in...............

Pradesh State Electronics Development Corporation Limited Information Technology October 1984 The main function of the Company includes promotion of Computerisation in the State (particularly in the State Government departments and its Enterprises); development of software and procurement and...............

14.93% 39.99% 38.60% 6.48% 12.95% 37.05% 43.40% 6.60% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% Primary Sector Secondary Sector Tertiary Sector Taxes on Products- Subsidies on Product 2016-17 2020-21 Chapter-I: Overview 3 Chart-1.2: Sectoral growth in GSDP Source: Department of Economics and...............

Actual 2019-20 3,641 3,461 1,547.17 10,74,189.22 2 10,88,244.96 14,055.74 4,879 6.86 2020-21 3,539 3,378 405.92 2,90,616.81 3 2,93,776.31 3,159.50 5,142 1.62 Total 17,215.24 8.48 Source: Information supplied by the Company and HER C Tariff orders It was observed that coal consumption was higher...............

Actual Generation Thermal (A) 2 Panipat Thermal Power Station (PTPS) V 210 169.22 140.77 176.75 Decommissioned 2 VI 210 219.54 373.69 324.00 0 51.93 VII 250 1,126.89 1,277.64 1,308.75 884.46 619.48 VIII 250 690.27 787.37 1,569.40 1,088.33 547.08 3 Deen Bandhu Chhotu Ram Thermal Power Plant...............

for Haryana 1.3 2 Financial Position and working results 1.4 2-3 Audit objectives 1.5 4 Scope of Audit and Sampling 1.6 4-5 Audit Methodology 1.7 5 Audit criteria 1.8 5 Structure of Report 1.9 5-7 Chapter 2 Operation and maintenance of Generating Plants Generation of Power 2.1 9-10 Plant Load...............

Thus, using WAP different from corres ponding months while raising FPA bills resulted in under recovery of ene rgy charges of ` 5.45 crore ( Appendix 4.1 ) during April 2016 to September 2017 from DISCOMs. Short recovery of energy charges leads to shortage of wor king capital which would...............

Chapter 5 Compliance of Environmental norms and Generation of clean energy 51 Chapter 5 Compliance of Environmental norms and Generation of clean energy 5.1...............

of the main audit findings is given below : Operation and maintenance of Generating Plants The generation declined from 10,567.83 MUs in 2017- 18 to 5,466.81 MUs in 2020-21. This was below the normative generation ap proved by the HERC and the shortfall ranged between 42.61 to 69.24 per cent...............

power supply in Haryana in M illion Units (MUs) Power supplied by HPGCL Plants (in MUs) HPGCL's share in total power supply (in per cent) 2016-17 51,264 8,885 17.33 2017-18 54,735 10,084 18.42 2018-19 56,994 9,983 17.52 2019-20 55,160 6,766 12.27 2020-21 53,762 5,268 9.80 Source: Information...............

Power (Merit Order Purchase) Purchase of Short Term Power purchase Purchase of power from Open Exchange Minimum 2:30 to 2:45 4,338.51 4,494.81 576.07 3,544.50 171.33 202.91 Maximum 18:30 to 18:45 5,941.19 6,046.61 1,628.69 4,027.02 263.59 127.31 Average 5,076.35 5,139.35 800.19 3,902.14...............

83 MUs in 2017-18 to 5,466.81 MUs in 2020-21, far below the normative ge neration approved by the Haryana Electricity Regulatory Commission (HERC) an d the shortfall ranged between 42.61 to 69.24 per cent during 2017-21. The main reason for low generation was higher variable cost of...............

head offices of bo th the State DISCOMs (UHBVNL and DHBVNL) including five 4 selected districts/projects (25 per cent ) out of 21 and including one 5 district/project (five per cent) which was of high value and high risk. The districts/proj ects were selected by using the simple random sampling...............

M/s Harman Property Ltd., Ambala 105 of 2012 11 October 2012 Residential Plotted 51.366 5 per acre (` 256.83 lakh) 3.10 per acre (` 159.23 lakh) 97.60 Commercial 1.99 50 per acre (` 99.50 lakh) 51 per acre (` 101.49 lakh) (-) 1.99 Net difference -----(1) 95.61 2. M/s Taneja Developers and...............

Significant audit observations and response of Government to Audit 1.5 4 Responsiveness of Government to Audit 1.6 4-5 Follow-up on Audit Reports 1.7 5-7 Chapter 2 Energy and Power Uttar Haryana Bijli Vitran Nigam Limited and Dakshin Haryana Bijli Vitran Nigam Limited Implementation of Deen Dayal...............

Finance Excise and Taxation Department Finance Department Haryana State Financial Services Limited 4. Rural Rural Development Department 5. Agriculture, Food And Allied Industries Agriculture & Farmers’ Welfare Department Haryana Agro Industries Corporation Limited Haryana State...............

19 of JTC a complete record of transactions relating to the Treasury will be kept in the accountant's cash book either in a manual register or on the computer system . Further, as per Finance Division, Planning Cum Finance Department, Government of Jharkhand letter n o. Finance -20/Misc................

Review of Finance Accounts and Voucher Level Computerisation (VLC) data related to the transactions in the minor heads under the Major Head of accounts 8448 -Deposits of Local Funds for t he year 2020 -21 revealed that there were 172 Personal Ledger Accounts (PLAs) operated by various agencies...............

km. 4 Population below poverty line (BPL) (2011 -12) 3 (All India Average = 21.9%) 36.96 per cent 5 Literacy 4 (All India Average = 73% ) 71.80 per cent 6 Infant mortality 5 2017 (per 1000 live births) (All India = 30 per 1000 live births) 27.00 Life expectancy at birth 6 (2014 -18) (India...............

CHAPTER 5 GENERAL PURPOSE FINANCIAL REPORTING 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies and...............

T here were reconciliation issues carrying risk of short deposi t of ` 1.30 crore. (Paragraph 3.5) In 12 RLAs and two RTAs, 4,957 computerized cash re ceipts issued between April 2018 and March 2020 amounting to ` 4.81 crore were cancelled by the same person who generated the receipts. This...............

The concerned RTAs stated that amount would be reco vered from concerned Vehicle Training Centres. 3.6.3 Irregular cancellation of computerised cash r eceipts During test check of records of cash receipts of the office of selected RLAs and RTAs, it was noticed in 12 RLAs 15 and two RTAs 16 that...............

49 Chapter 5 Conclusion and Recommendations 5.1 Conclusion The department failed to strategize operational requ irements of buses and allocation of funds...............

Excess deployment of drivers and conductors beyond required staff strength on one hand and shortage of more than 50 per cent in technical staff required for smooth operations, points out to deficient manpower management. Department could not realise due amount of Motor Ve hicles Tax...............

Under Section 5(1) of this Act, a fee (cess) is lev ied on ad-valorem basis at the rate of two per cent of the sale proceeds of the agriculture produce bo ught or sold or brought for processing in the notified mark et area. The amount so collected is spent by the Board in the rural areas...............

CHAPTER–V\b STATE\bPUBLIC\bSECTOR\bENTERPRISES\b \b 103 Chapter 5: State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government...............

km.) 573 person per sq. km. 4 Population below poverty line 2 (All India Average= 21.92 per cent) 11.16 per cent 5 Literacy 3 (2011) (All India Average= 73 per cent) 75.60 per cent 6 Infant mortality 4 (per 1000 live births)(All India Average=30 per 1000 live births) 27 7 Life Expectancy...............

Chapter 5 discusses the financial performance of State Public Sector Enterprises and the impact of comments issued as a result of supplementary audi t of the Financial Statements of these State Public Sector Enterprise. Audit findings Chapter 1: Overview The State passed FRBM Act, 2005 to...............

2,03,51,013 1,97,45,670 Growth rate of GDP over previous year (in per cent) 11.76 11.03 10.51 7.75 (-)2.97 State’s GSDP at current prices 5,61,424 6,44,963 7,04,957 7,80,612 7,64,872 Growth rate of GSDP over previous year (in per cent) 13.30 14.88 9.30 10.73 (-)2.02 Source: Economic...............

of audit In 2020-21, test check of the records of 11 (Revenu e: 08 + Expenditure: 03) units (11,760 assessment cases were audited out of total 57,659 assessment cases) out of 45 units relating to GST/VAT/Sales ta x assessments and other records revealed under assessment/evasion of tax an d...............

Tax revenue 34,025.69 41,099.38 42,581.34 42,824.95 41,913.80 Non-tax revenue 6,196.09 9,112.85 7,975.64 7,399.7 4 6,961.49 Total 40,221.78 50,212.23 50,556.98 50,224.69 48,875.29 2. Receipts from the Government of India Share of net proceeds of divisible Union taxes and duties 6,597.47...............

GLOSSARY 113 Glossary of Abbreviations AAs Assessing Authorities AETOs Assistant Excise and Taxation Officers ATNs Action Taken Notes BEs Budget Estimates BIFR BRC Board of Industrial and Financial Reconstruction Bank Realisation Certificate CBIC...

fields 2.2 (A) 47-48 II Time taken for transactions 2.2 (B) 49 III Delay in passing intended benefits due to late enrolment of beneficiaries 2.3 50 IV Pension disbursed to multiple beneficiaries on same Aadhaar Number 2.9 51 GLOSSARY...............

(Paragraph 2.10) Pension of ` 54.54 crore was transferred to different bank acco unts instead of correct beneficiaries account in two schemes viz. O ld Age Samman Allowance and Widow and Destitute Pension (Paragraph 2.11) The benefit of social security pension schemes was disbursed...............

Chapter 1 Overview 5 number of beneficiaries in eight schemes in 2019-20 and further decrease in four schemes 3 in 2020-21. In order to aggregate benefit transfer information and the activities for the State DBT Cell through an electronic platform, a State DBT Portal was created in...............

However, audit observed that out of 53 departments existing in Haryana State, the identification of DBT schemes in remaining departments was still pending (July 2021). Performance Audit on Direct Benefit Transfer 40 During exit conference, DBT Cell stated that that continuous following up with...............

Assistance to Women and Girl Acid Attack Victim Ladli Social Security Allowance 2017 NULL 3289992600 1496322600 326075400 183611700 6000 11590400 54400 47600 74533200 A/C Closure 67398400 11941400 3654000 843300 160800 832600 A/C does not exist 3335200 1204800 224800 557800 38400 95600 A/C...............