Audit Reports

prepare Proforma Accounts in the prescribed format annually showing the working results of financial operations so that Gov ernment can assess their performance. The finalised Accounts of the departmentally managed Co mmercial and Quasi-Commercial Undertakings reflect their overall financial......

This Report on the Finances of the Government of Ma harashtra is being brought out with a view to objectively assess the f inancial performance of the State during 2017-18 and to provide the State Gover nment and State Legislature with timely inputs, based on analysis o f the financial data. In......

4. The Reports containing the findings of Performance Audits and audit of transactions in various Departments and observat ions arising out of audit of Statutory Corporations, Boards and Gove rnment Companies and the Report containing observations on Revenue Receipts are presented......

(Paragraph 2.25, 2.28 and 2.30) Performance Audit on Computerised Electricity Billi ng System in Assam Power Distribution Company Limited CHAPTER II PERFORMANCE AUDIT RELATING TO POWER SECTOR PSUS Audit Report (PSUs) for the year ended 31 March 2018 30 Introduction 2.1 Assam Power......

Government may also look into the constraints in pr eparing the accounts of the PSUs and take necessary steps to liquidate the arre ars in accounts. Performance of PSUs (other than power sector) 4.11 The financial position and working results of the 4 6 PSUs (other than power sector) as per their......

of accounts is fraught with the risk of fraud and leak age of public money apart from violation of the provisions of the Companies Act, 2 013. Performance of power sector PSUs 1.8 The financial position and working results of three PSUs as per their latest finalised accounts as on 30......

Part I includes Chapter I , which provides an overview of functioning of powe r sector Public Sector Undertakings (PSUs); Chapter II contains a performance audit relating to Computerised Billing System in Assam Power Distribu tion Company Limited; and Chapter III contains 5 Compliance Audit......

sector PSUs 1.5 9 - 10 Reconciliation with Finance Accounts of Government of Assam 1.6 11 Submission of accounts by power sector PSUs 1.7 11 - 12 Performance of power sector PSUs 1.8 - 1.20 12 - 24 Assistance under Ujwal DISCOM Assurance Yojana (UDAY) 1.21 24 - 26 Comments on Accounts of power......

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

No. Period of Audit Report Number of performance audits/ paragraphs Appeared in Audit Report Pending discussion PAs Paragraphs PAs Paragraphs 1. 1991-92 0 3 0 1 2. 1992-93 0 5 0 5 3. 2000-01 1 5 1 5 4. 2001-02 2 7 2 7 5. 2011-12 1 1* 1 1 6. 2012-13 0 4 0 4 7. 2013-14 0 6 0 6 8. 2014-15 0 3 0......

He is assisted by Geologist, Assistant Geologists and Assistant Manager (Commercial) and other related staff in the performance of his duty . As a gainst sanctioned strength of one Geologist, two Assistant Geologists, one Assistant Manager (Commercial ), one Accountant and one Junior Clerk;......

Twenty -seven draf t paragraphs including one Performance Audit were sent to the Departments/ Government between April and September 2018 . Of these , 24 draft paragraphs have been included in this Audit Report. Replies in respect of the 17 draft paragraphs have been received and......

v OVERVIEW This Report contains 2 2 paragraphs and one Performance Audit involving ` 443.24 crore. Some of the major findings are as mentioned below: I. General The total revenue receipts of the......

Passenger Tax 5.5 75 Variation in the amount of tax dues from defaulters in two different modules 5.6 76 Non -levy of dead rent 5.7 77 CHAPTER –VI: Performance Audit of “Mechanism in the State for Collection of Arrears of Revenue” Performance Audit of Mechanism in the State for Collection of......

5.1.11 Performance of SPSUs as per their latest finalized accounts The financial position and working results of worki ng Government companies are detailed in Appendix 5.1.2 . A ratio of SPSU-turnover to State GDP shows the extent of SPSU-activities in the State economy. Table below p......

One hundred four paragraphs (including two performance audit) included in the R eports of the Comptroller and Auditor General of India on the Revenue Sector of t he Government of Arunachal Pradesh for the years ended 31 March 2012, 2013, 20 14, 2015 and 2016 were placed before the State......

This Report contains one Performance audit and twen ty-one Compliance audit paragraphs. According to the existing arrangements, copies of the draft compliance audits and draft performance audit were sent to the concerned Secretaries/Principal Secretaries to the State Government with a request to......

i Paragraphs Pages Preface v Executive Summary vii CHAPTER-I: SOCIAL SECTOR Introduction 1.1 1 Performance Audit Public Health Engineering & Water Supply Department National Rural Drinking Water Programme (NRDWP) 1.2 2 Compliance Audit......

Committee PAG Principal Accountant General PCC Providing Cement Concrete PCR Polymerase Chain Reaction PFMS Public Financial Management System PG Performance Guarantee PHC Public Health Centre PHE&WS Public Health Engineering and Water Supply PHED Public Health Engineering Department PPSWOR......

5.1.11 Performance of SPSUs as per their latest fin alized accounts The financial position and working results of worki ng Government companies are detailed in Appendix-5.1.2 . A ratio of SPSU-turnover to State GDP shows the extent of SPSU-activities in the State economy. Table below p......

Eighty five paragraphs and two performance audit on the Revenue Sector inc luded in the Reports of the Comptroller and Auditor General of India of the Gov ernment of Arunachal Pradesh for the years ended 31 March 2010, 2011, 2012, 2013 and 2014 were placed before the State Legislature between 24......

This Report contains three Performance audits and t wenty compliance audit paragraphs. According to the existing arrangements, copies of t he draft compliance audit and draft performance audits were sent to the concerned Secre taries/Principal Secretaries to the State Government with a......

i Paragraphs Pages Preface v Executive Summary vii CHAPTER-I: SOCIAL SECTOR Introduction 1.1 1 Performance Audit Health Department National Rural Health Mission 1.2 2 Education Department Implementation of the Right of Children to Free an d......

State’s Own Resources As the State share in Central taxes and GIA from Go I is determined on the basis of recommendations of the FC, the State's performance in mobilisation of resources was assessed in terms of its own resources comprising o f own tax and non-tax sources. The State’s Own......

Assuming that Gross State Domestic Product 1 (GSDP) is a good indicator of the performance of a State’s economy, major fiscal aggregates like Tax and Non -Tax Revenue, Revenue and Capital Expenditur e, Internal Debt and Revenue and Fiscal Deficits have been presented as percentage s to......

BACKGROUND This Report on Finances of the Government of Arunachal Pradesh is brought out with a view to objectively assess the financial performance of the State during 201 5-16 . The aim of this Report is to provide the State Government with timely input s based on actual data so......

4. The Report containing findings of performance audit and compliance audi t in various departments, audit of S tatutory Corporations, Boards & Government Companies and Revenue Sector are presented separately. PREFACE......

This Report on the finances of the Government of Uttar Pradesh (GoUP) intends to assess the financial performance of the State during 2017-18 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report attempts to analyse the financial performance......

3. Large savings is indicative of poor budgeting or shortfall in performance or both, in respect of concerned scheme being implemented by the Department. Recommendation: The Finance Department should review the reasons for non -utilisation of the provisions under various schemes and take steps......

One performance audit 8 and eight draft paragraphs was sent to the Princip al Secretaries/Secretaries of the respective Departmen ts between March 2018 and June 2018. Out of these, the replies of the Governm ent were received for one Performance Audit and two drafts paragraphs, which was......

None of these Gove rnment Companies were listed on the stock exchange. 3.1.1.2 The financial performance of the PSUs on the basi s 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-3.1.1 below:......

on Audit Reports 1.1.9 4 Status of placement of Separate Audit Reports of autonomous bodies in the State Assembly 1.1.10 5 Year-wise details of performance audits and paragra phs that appeared in Audit Reports 1.1.11 5 PERFORMANCE AUDIT FOOD, CIVIL SUPPLIES AND CONSUMER AFFAIRS DEPARTMEN T......

ix OVERVIEW This Report contains two performance audits viz. on (i) System of Procurement, Storage, Transportation and Distribution of foodgrains under Public Distribution System, and......

This Chapter contains significant results of performance audit and compliance audit of departments/ autonomous bodies of the Government of Uttarakhand for the year ended 31 March 2018. Chapter II of this Report contains significant findings of au dit of receipts and expenditure of major......

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......

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 2017-18 vis-à-vis the Budget and recommendations of Fourteenth Finance Commission (FFC) and analyses the......

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......