Audit Reports

Evaluation of agencies 3.4.3 According to the directions issued (September 2003) by CVC, pre - qualification criteria, performance criteria and evaluation criteria should be incorporated in the bid documents in clear and unambiguous terms. The detailed marking scheme for individual asp ects/..................

Arrears in finalisation of accounts 1.10 - 1.12 7 - 9 Placement of Separate Audit Reports 1.13 9 Impact of non - finalisation of accounts 1.14 9 - 10 Performance of PSUs as per their latest finalised accounts 1.15 - 1.18 10 - 1 1 Winding up of non - working PSUs 1.19 - 1.20 11 - 12 Accounts..................

 The Government may consider finalisation of account s as a pre-condition for providing fresh equity/loans/grants etc. 4.1.11 Performance of SPSUs as per their latest finalis ed accounts The financial position and working results of working Government Companies and Statutory Corporations are..................

TABLE OF CONTENTS PARAGRAPH PARTICULARS PAGE(S) Preface v Executive Summary vii CHAPTER I – SOCIAL SECTOR 1.1 Introduction 1 1.2 Right of Children to Free and Compulsory Education Act, 2009 (Education Department) 2 1.3 National Rural Health...

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 Meghalaya Industrial..................

31 March 2016 on Social, Economic, General and Economic (PSUs) Sectors 92 PUBLIC WORKS DEPARTMENT 2.3 Wasteful expenditure Failure to identify the landslide prone areas durin g preliminary survey itself and decision to construct the Mawsahew-Nongsteng-Umblai -Mawphu road through terrain having..................

95 CHAPTER III : GENERAL SECTOR 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2016 deals with the findings on audit of the State Government units und er General Sector. The names of the major State Government...

Year Block Name of School Management 1 2010-11 Thadlaskein Tiplem Moodymmai LPS Pvt. Aided 5,000 2 2010-11 Thadlaskein Seinraij Iongpiah LPS Pvt. Aided 5,000 3 2010-11 Thadlaskein St Mary mazzerello LPS Pvt. Aided 5,000 4 2010-11 Thadlaskein Church of God Ummulong LPS Pvt. Aided 5,000 5 2010-11..................

BACKGROUND his Report on the Finances of the Government of Meghalaya is being brought out with a view to assess the financial performance of the State during the year 2015- 16. The aim of this Report is to provide the State Government with timely inputs based on actual data..................

The performance of the State during 2015-16 in term s of key fiscal targets set for selected parameters laid down in the MFRBM Act, 200 6 and projections made in the Medium Term Fiscal Policy (MTFP) Statement/Medium T erm Fiscal Plan (MTF Plan) vis-à-vis achievements are given in Table 1.3...................

Assu ming that Gross State Domestic Product 1 (GSDP) is the good indicator of the performance of the State’s economy, major fiscal aggregates like tax and non-tax revenue, revenue an d capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentage to the..................

Table 3.1 Results of A udit (` in crore) Sl No Category No. of paragraphs Amount 1 Performance Audit on ‘Adequacy of controls to prevent loss of Stamp Duty and Registration Fee’ 1 418. 74 2 Short levy of Stamp Duty and Registration Fees due to incorrect application of market value 168 14.13 3..................

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..................

In another instance (DR Jayanagar), in 11 cases of conveyance of industrial land to the same purchaser, the market value was determined at ` 500 per square feet for industrial land even though the consideration agreed to by parties in the agreement for the property was ` 975 per square feet ...................

(Paragraph 1.4.2) 1Represents Mid Term F iscal Restructuring Policy, 2015 . Chapter 2: Financial Management and Budgetary Control Savings due to inaccurate budgeting  Overall savings of ` 44,393.67 crore were the results of savings of ` 47,067.01 crore offset by excess of ` 2,673.34..................

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..................

interventions and other provisions With immediate effect (Sou rce: RTE Act and SSA framework) Appendix 2.1 .3 Statement showing audit criteria for Performance Audit on RTE (Reference: Paragraph no. 2.1.4) Sl. No. Criteria used for Performance Audit 1. The Right of Children to Free and..................

3 Atomic Absorption Spectrophotometer To check heavy metal in food articles, drinking wa ters and beverages Quantification of elements 4 High Performance Liquid Chromatograph To check heavy metal in food articles, drinking waters and beverages Identification and quantification of organic..................

Under Section 21(5) of the MMDR Act, whenever any p erson raises without lawful authority, any mineral from any land, the St ate Government may recover from such person the mineral so raised or w here such mineral has already been disposed off, the price thereof along with royalty. Further under..................

Audit Report (Revenue Sector) for the year ended 31 March 2016 190 APPENDIX-XXXIV Residential land valued at agriculture rate (Reference para No.5.4.8.1) (Amount in ` `` `) Sl. No. Name of District Name of Unit Deed No. & date of execution Earlier executed Deed No. & date of execution for same..................

Chapter-VI : Other Tax Receipts 135 CHAPTER-VI OTHER TAX RECEIPTS (A) ENTERTAINMENT TAX DEPARTMENT 6.1 Tax administration Entertainment Tax is levied and collected under the provisions of the U.P. Entertainments and Betting Tax Act, 1979 and Rules...

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..................

Audit Report (Revenue Sector) for the year ended 31 March 2016 80 The above table shows that during this period heavy shortage of staff affected the performance of internal audit wing as the numbe r of cases and amount significantly decreased. 4.3 Results of audit In 2015-16, the Department..................

In the rate list, higher rates were provided for agricultural lands situated in khasra numbers which were next to road or close to habitation. We observed that valuation of agricultural land was made through software but lands situated next to road and close to habita tion were not valued at..................

dealt in the various Audit Reports (ARs), the Department of Finance issued instructions in June 1987 to initiate suo moto action on all paragraphs/ Performance audits figuring in the Audit Reports ir respective of whether the cases were taken up for examination by the Public A ccounts Committee..................

3 2 A report stating : -  Legacy s ystems that can be integrated with the solutions proposed ITIA.  Cost Benefit and Performance impact analysis of integrating the legacy s ystems to adapting other solutions which may be available.  Feasibility of proposed solutions to integrate with..................

Transactions taking place at State Treasuries on behalf of Railways, Defence and P&T are also initially classified under this head , pending settlement of claims by these authorities. The net debit balance under this head has decreased only marginally during the year. However, in so far as..................