Audit Reports

Table 4.1.8: Status of placement of SARs in Legislature Sl. No. Name of the Statutory Corporation Year up to which SARs placed in Legislature 1 Meghalaya Transport Corporation 2009-10 2 Meghalaya State Warehousing Corporation 2014-15 14 Meghalaya Electronics Development Corporation Lim ited............

vii EXECUTIVE SUMMARY This Report contains chapters on Social, Economic, General and Economic (PSUs) Sectors comprising three performance audits and nin e compliance audit paragraphs which includes compliance audit of the financing ac tivities of...

2.1 Introduction Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with th e amounts of the voted grants and appropriations charged for different purposes a s specified in...

A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effectiv e governance by the State Government. Compliance with financial rules, proced ures and directives as well as the...

Appendices 65 APPENDIX 1.1 Part A - Structure and Form of Government Accounts (Reference: Paragraph 1.1) Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Con tingency Fund and ...

81 Chapter–V Land Revenue 5.1 Tax administration The receipts from Land Revenue are regulated under Karnataka Land Revenue (KLR) Act, 1964, and the rules made thereunder and administered at the Government level by the Principal Secretary, Revenue...

Audit Report (Revenue Sector ) for the year ended 31 March 2016 93 Annexure ‘A’ (See paragraph 2.4.13.2) Sl. No. Name of the Company / Enrollment Number No of branches as per PELSoft (excluding main office) Actual Number of branches Differential ...

CHAPTER 3 Compliance Audit Chapter 3: Compliance Audit 61 Chapter 3 3. Compliance Audit Compliance audit of transactions of the Government departments, their field formations as well as that of the autonomous bodies brought out instances of lapses...

1 CHAPTER 1 FINANCES OF THE GOVERNMENT Profile of the State of Uttar Pradesh The State is located in the northern region of India and is the fifth largest State in terms of geographical area of 2.41 lakh square kilometer and the largest in terms of...

51 CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of expenditure, voted and charged, of the Government for each financial year compared with amounts of voted grants and appropriations...

Chapter 2 Performance Audit 7 Chapter - 2 Performance Audit This chapter contains results of Performance Audit of „ Right of Children to Free and Compulsory Education Act, 2009‟ and Information System Audit of „End -to-End Computerisation of...

Appendices Appendix 153 Appendix 2.1 .1 Details showing major interventions under SSA (Reference: Paragraph no. 2.1 .1) Sl. No. Particular of interventions 1. Preparatory activities for micro -plannin g, household surveys, studies, c ommunity...

Chapter-IV : Tax on Sales, Trade Etc. 77 CHAPTER-IV TAX ON SALES, TRADE ETC. 4.1 Tax administration Sales Tax/Value Added Tax laws and rules framed the reunder are administered at the Government level by the Princip al Secretary (Vanijya Kar Evam...

Chapter-II: Mining Receipts 15 CHAPTER-II MINING RECEIPTS 2.1 Tax administration The levy and collection of receipts from Mining in the State is governed by the Mines and Minerals (Development and Regulation) Act , 1957, the Mineral Concession...

Overview vii OVERVIEW This Report contains 26 paragraphs including one performance audit of “Working of the Transport Department” , relating to not/ short levy of tax, duty and interest, penalty etc. involving financial effect of ` 2,895.55...

CHAPTER – III Transaction Audit Observations CHAPTER -III 3. Trans action Audit Obs ervations relating to Government companies and Statutory corporations Important audit findings noticed as a result of test check of transactions made by the State...

The State Government cau ses the SAR to be placed in the State Legislature. The position depicted in table 1.8 show s the status of placement of SARs issued by the CAG (up to 30 September 2016 ) on the A ccounts of Statutory corporations in the State Legis lature. Table 1.8 : Stat us of............

xi Executive Summary B a c k g r o u n d In Karnataka, fiscal reforms and consolidation were brought to the forefront with the State Government formulating the first Medium Term Fiscal Plan (MTFP) for the period 2000 -05, based on broad parameters...

73 2.1 In t r o d u c t i o n 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the voted grants and appropriations charged for different purposes...

103 A sound internal financial reporting system based on compliance with financial rules is one of the attributes of good governance. This chapter provides an overview and status of compliance of the departments of the State Government with various...

73 CHAPTER V COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS HOME AND VIGILANCE DEPARTMENT 5.1 Enforcement of fire safety provisions in respect of buildings by the Kerala Fire and Rescue Services Department 5.1.1 Introduction The Kerala Fire and Rescue...

35 CHAPTER III HIGHER EDUCATION DEPARTMENT Functioning of Mahatma Gandhi University Highlights Mahatma Gandhi University (MGU) is an educational institution that strives to fulfil the higher educational needs of the people of Central Kerala. It...

58 CHAPTER IV HOME AND VIGILANCE DEPARTMENT Implementation of Government initiatives in Judicial system Highlights A Performance Audit of the Implementation of Government initiatives in Judicial system in Kerala was conducted focussing mainly on the ...