Audit Reports

in finalisation of financial statements as above, the actual contribution of SPSUs to GSDP for the year 2018-19 could not be ascertained and their performance could not be reported to the State Legislature. It is therefore, recommended that the Government may monitor the clearance of arrears in......

4 of 2020 10 Table 1.3: Parameter wise achievements vis-à-vis targets of operational performance up to 31 March 2020 Sl. No. Parameter of UDAY Scheme Unit Target Achievement Physical Date of Completion Physical (in per cent ) 1 Feeder Metering Nos. 724 - 5,524 100 2 Urban DT Metering Nos.......

The Corporation has a printing press and seven 1 tyre re-treading plants. Scope of Audit and Sampling 5.2 The operational performance of the Corporation depends on the availability of material and management of their storage. The Corporation implemented (1997) Inventory Management System (INMANS)......

assistance of
10,223.10 crore received included
2,813.37 crore and
7,409.73 crore in the form of equity and grants/ subsidy respectively. Performance and Status of finalisation of financial statements of Power sector SPSUs Of the 10 Power sector SPSUs, as per their latest finalised......

sector Undertakings 1.7 10-11 Reconciliation with Finance Accounts 1.8 11-12 Submission of financial statements by Power sector Undertakings 1.9 12 Performance of Power sector SPSUs 1.10-1.12 13-18 Performance of Power sector SPSUs with investment of GoG 1.13-1.19 18-21 Comments on financial......

2. The financial performance of the SPSUs on the basis of latest financial statements as on 30 September 2019 is discussed in this Report. The nature of SPSUs and the position of financial statements are indicated in Table 1 below: Table 1: Status of financial Statements as on 30 September......

Vahan, Sarathi and other transport related data and comprehensive dashboards for Vahan and Sarathi to analyse and monitor the important analytics Key Performance Indicators (KPIs). (2) Advanced, fast and comprehensive search utility to quickly access details of Vahan RC and Sarathi DL (3)......

involving ` 470.22 crore in 965 cases (17.75 per cent) which were pointed out to the Department through 209 Inspection Report (IR) paragraphs and one Performance Audit. Irregularities noticed broadly fall under the following categories: Table 01: Results of Audit Sl. No. Category No. of cases......

During 2018-19, in the Economic Sector Audit Wing 5,943 man-days 8 were utilised for compliance audit of 115units and for performance audit. The audit plan covered units/ entities selected on the basis of risk assessment. 1.6 Significant audit observations In the last few years, Audit has......

Thirty-eight draft paragraphs including one Performance Audit were sent to the Department/Government between August 2019 and May 2020. Of these, 31 draft paragraphs have been included in this Audit Report. Reply in respect of two draft paragraphs has been received and included in the......

During 2018-19, in the Economic Sector Audit Wing 5,943 man-days were utilised for compliance audit of 115 units and performance audit. The audit plan covered units/ entities selected on the basis of risk assessment. As of 30 September 2019, 589 IRs (2,437 Paragraphs) were outstanding against......

Tax Deduction at Source 4.9 109 Non-levy of penalty (VAT/ CST) 4.10 110 CHAPTER–V: LAND REVENUE Tax administration 5.1 111 Results of Audit 5.2 111 Performance Audit of ‘Grant of Government land and monitoring of its proper utilisation’ 5.3 112 Irregularities noticed during audit of cases of......

Assuming th at Gross State Domestic Product (GSDP) is a good indicator of the performance of the State’s economy , major fiscal aggregates like tax and non-tax revenue, capital expenditure, internal debt, and revenue and fiscal deficits have been presented as percentage to the GSDP at......

The Report containing the findings of performance a udit and audit of transactions in various departments, audit of Statu tory Corporations, Boards and Government Companies and observations on Revenue Re ceipts, is presented......

vii EXECUTIVE SUMMARY Background This Report on the finances of the Government of Uttarakhand is being brought out to assess the financial performance of the State durin g the year 2018-19 vis-à-vis the Budget and recommendations of Fourteenth Finance Co mmission (FFC ) and analyses......

The Government may also look into the constraints in preparing the accounts of the PSUs and take ne cessary steps to clear the arrears in accounts. Performance of State PSUs ( Non -Power Sector) 3.11 The financial position and working results of the 74 State PSUs ( Non Power Sector) as per their......

The power sector PSUs have been prompt in submission of their annual accounts and the extent of arrear was only one year in case of one company. Performance of Power Sector PSUs 1.8 The financial position and working results of eight power sector companies as per their latest finalised......

75 CHAPTER -I Introduction 1.1 About this Report This Report of the Comptroller and Auditor Gen eral of India (CAG) on Economic Sector of Government of Odisha relates to matters arising in the Department of Agriculture and......

Se ctor PSUs 1.5 10 -11 Reconciliation with Finance Accounts of Government of Odisha 1.6 11 Submission of accounts by Power Sector PSUs 1.7 11 -12 Performance of Power Sector PSUs 1.8 to 1.19 12-19 Comments on Accounts of Power Sector PSUs 1.20 19 -20 Compl iance Audit Paragraphs 1.21 20 Follow......

2. The financial performance of the PSUs on the basis of latest finalised accounts as on 30 September 2018 is covered in this report. The nature of PSUs and the position of accounts are indicated in table below: Table 1: Nature of PSUs covered in the Report Nature of PSUs Total Number Number of......

( 14.11 per cent ) was availed from the State Government and balance `9,782.21 crore (85.89 per cent ) was availed f rom financial institutions. Performance of Power Sector Undertakings The overall loss incurred by the eight power secto r PSUs was (-) `75.81 crore in 2017 -18 against profit......

3. This part deals with performance of 82 Public Sector Undertakings (PSUs) consisti ng of 79 Government Companies and three Statutory Corporations in the State of Odisha , the audit of which has been entrusted to the Comptroller and Auditor General of India. The Report includes an......

Some of the major findings are mentioned below: The State’s performance in mobilisation of resources is assessed in terms of tax revenue and non -tax revenue, not including the State’s share in central taxes and Grants -in-Aid which is based on the recommen dations of the Finance......

there were persistent savings under four heads of accounts during the above period which is indicative of poor budgetary monitoring or shortfall in performance or both. It was observed that budget allocations remained unutilized every year indicating non-achievement of the projected financial......

5. The Reports containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies, Local Bodies, Panchayat Raj Institutions and the report containing observations......

6.4 P e r f o r m a n c e m a n a g e m e n t Performance management is an essential tool of management and plays an important role in developing the competence of employees involved in service delivery. It involves classification of duties, defining performance standards, deployment of......

3 Implementation of 74 th Constitutional Amendment Act 2.1 A u d i t o b j e c t i v e s The Performance Audit (PA) seeks to ascertain ➢ Whether provisions of 74 th CAA have been adequately covered in State legislations? ➢ Whether ULBs......

It was thus evident that the amendment to the KMC Act was only a cosmetic exercise to fulfil the conditions for obtaining performance grant as per the 13 th CFC award. Reference is invited to Para 6.1.26 of Report no.5 of year 2017, which discusses about the constitution of Property Tax Board......

Report of the Comptroller and Auditor General of India Performance audit of Implementation of 74 th Constitutional Amendment Act Government of Karnataka Report No.2 of the year 2020 i T a b l e o f C o n......

 Entire allocation of performance grants of ` 295.20 crore for the year 2018 - 19 was yet to be received, the reasons for which were not furnished.  Assigned revenue for the year 2018 - 19 was yet to be released.  Own revenue of UL Bs constituted only 37 per cent of their total......

Report of the Comptroller and Auditor General of India Performance audit of Implementation of 74 th Constitutional Amendment Act Government of Karnataka Report No.2 of the year......

Western Karnataka Road Transport Corporation OEWS Other Economically Backward Sections O&M Operation and maintenance OBC Other Backward Class PA Performance Audit PMC Project Management Consultants PMU Project Monitoring Unit SC Scheduled Caste SEC State Election Commission SFC State Finance......