Audit Reports

MT Metric Tonne MVT Motor Vehicles Tax NH National Highway NOC No Objection Certificate NZ North Zone OR Other Road OTD Other Taxes and Duties PA Performance Audit PAG Principal Accountant General PAC Public Accounts Committee PC Pricing Committee PCCF Principal Chief Conservator of Forest PDR......

own Fiscal Correction Path through the Medium Term Fiscal Plan Statement (MTFPS) prepared on 10 M arch 2017 are also given in Appendix-1.2 (Part B) . Performance of the State Government on major fiscal variables against the recommendations of 14 th Finance Commission (14 thFC) and against the......

vii EXECUTIVE SUMMARY Background This Report on the finances of the Government of Himachal Pradesh is brought out to assess the financial performance of the State durin g the year 2017-18 vis-à-vis the Budget Estimates, the targets set under the Fiscal Responsibility and Budget......

The Report containing the findings of performance a udit and audit of transactions in various departments, Report containing observations on audit of Statutory Corporations, Boards, Government Companies and Repo rt on Revenue Receipts are presented......

excess of sanctioned budg et 2.8.5 130 Appendix-3.1 Utilisation Certificates outstanding as on 31 March 2018 3.1 132 Appendix-3.2 Statement showing performance of the Autonomous Bodies 3.2 136 Appendix-3.3 Department wise and duration wise break-up of the cases of theft, misappropriation/......

Significa nt observations arising out of these are brought out in this Chapter through one performance audit of ‘Management of Prisons in Meghalaya ’ and one compliance audit paragraph. Audit Report for the year ended 31 March 201 8 on General , Social and Economic Sectors 2 PERFORMANCE......

Executive Summary vii EXECUTIVE SUMMARY This Report contains chapters on General, Social and Economic Sectors comprising two Performance Audits, eight compliance audit paragraphs and a paragraph on functioning of Public Sector Undertakings . The findings are based on the......

.1.1: Explanatory notes not received (as on 30 September 2018) Year of Audit Repor t Date of placement of Audit Report in the State Legislature Total performance audits (PAs) and Paragraphs in the Audit Report s Number of PAs/ Paragraphs for which explanatory notes were not received PAs Paragraphs......

4.1.9 Performance of PSUs as per their latest finalised accounts The financial position and working results of working Government Companies and Statutory Corporations are detailed in Appendix 4.1.2 . A ratio of PSU turno ver to State GDP shows the extent of PSU activities in the State economy.......

TABLE OF CONTENTS PARAGRAPH PARTICULARS PAGE(S) Preface v Executive Summary vii CHAPTER I – GENERAL SECTOR 1.1 Introduction 1 1.2 Performance Audit of Management of Prisons in Meghalaya (Prisons Department) 2 1.3 Irregular release of Discretion ary Grants to MLAs (Meghalaya......

The Report contains significant results of the performance and compliance au dit of the departments of the Government of Meghalaya under the General, Social, and Economic Sectors including Health and Family Welfare, Public Health Engineering, Power, Public Works, Agriculture, Commerce and......

did not prescribe any penalty for fai lure of PMA to implement activities or achieve targets within the stipulated period except obtaining of performance bank guarantee of ` 0.20 crore. The PMA did not complete implementation of the programme within the stipulat ed period even after grant......

Comptroller and Auditor General of India's R egulations on Audit and Accounts, 2007, the departments are required to send their re sponses to draft performance audits/ draft paragraphs proposed for inclusion in the Audi t Reports within six weeks. Draft reports and paragraphs proposed for......

Overview vii Overview This Report contains two performance audits on (i) Construction of Rural Roads Financed by NABARD and (ii) Sewage Management in Ur ban Areas and 21 compliance audit......

3 Recoveries at the instance of Audit 1.7 3 Lack of responsiveness of Government to Audit 1.8 4 Follow-up on Audit Reports 1.9 4 Year-wise details of performance audits and paragraphs appeared in Audit Reports 1.10 5 CHAPTER-II: PERFORMANCE AUDIT Public Works Department Construction of Rural Roads......

It is in this backdrop that the Performance Audit of Hospital Management in Uttar Pradesh has been carried out during 2018-19, covering the period 2013- 18. This Report has attempted to assess the quality of medical services and patient care being provided by the district and block level......

In this co ntext, the performance of the public healthcare system in th e State of Uttar Pradesh (UP), the most populous State in India with more than 20 crore population, would b e one of the most critical factors in achieving goals of National Health Policy and SDG 3 for the country as a......

Government/Departme ntal policies, rules, orders, manuals and regulations. Performance Audit Report on Hospital Management in Utt ar Pradesh for the year ended March 2018 106 Appendix II: Records not/partially maintained (Reference: Paragrap h no. 1.2.3 ) Sl. No. Chap ter Para no.......

133 1036 drugs for DH Lucknow Chapter 7 Drug Management Performance Audit Report on Hosp ital Management in Utta r Prades h for the year ended March 2018 82 (Source: Test -checked hospitals) Thus, the number of drugs bought in different test -checked DHs varied significantly and also were......

However, scrutiny of records in the test -check ed 10 DWHs/JHs 69 (hospitals) and 22 CHCs, including 10 FRU -CHCs 70, in the Performance Audit disclosed serious deficiencies in resource management and clinical eff iciency , as discussed in the succeeding paragraphs: 5.1. Antenatal Care ANC......

Examination of records in the Performance Audit disclos ed inadequacies and deficiencies in the availability and creation of hospital building infrastructure, as discussed in the succeeding paragraphs: 8.1. Av ailability of h ospital beds 8.1.1. District Hospitals As per IPHS, one District......

Chapter 3 Diagnostic Services Performance Audit Report on Hospital Management in Uttar Pradesh for the ye ar ended March 2018 18 service was available in only 04 out of the 13 eligible hospitals 20. Also, analysis indicated that if the required X -ray machines would have been provided in the......

Chapter 2 Out -Patient Services Performance Audit Repor t on Hospital Management in Utta r Pradesh f or the year ended March 2018 12 while the average number of doctors av ailable in OPD increased from 22 to 2 3 for a DH/JH, there was almost no increase in the av erage number of doctors......

Funding for hospitals and CHCs .................................................. 2 1.2. Planning and execution of Performance Audit ................................... 3 1.2.1. Audit objectives .................................................................................

These hospitals, therefore, profoundly influence the performance of the enti re health system. However, despite a considerable increase in public health expenditure in Uttar Pradesh during 2013 -18, the test -checked hospitals at the pr imary and secondary care level fared w oefully on the......

The Report contains the results of the Performance Audit on ‘Hospital Management in Uttar Pradesh’, covering the period 2013-18. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

1 Chapter - I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government Department s and Autonomous Bodie s. Compliance audit......

3.2.6 Past audit and recommendations of the Public Accounts Committee A performance audit (PA) on the functioning of KREIS conducted during February to August 2013 covering the period 2008 - 09 to 2012 - 13 was included in the Report of the Comptroller and Auditor General of India, General......

of the Principal Accountant General (G&SSA), Karnataka, Bengaluru 1.4 3 Planning and conduct of Audit 1.5 3 Significant A udit observations 1.6 3 Performance A udit of programme s / activit ies / Department s 1.6.1 3 Compliance A udit 1.6.2 5 Responsiveness of Government to Audit 1.7 8......

The report contains significant results of performance audit and compliance audit of the Departments and Autonomous Bodies of Departments of the Government of Karnataka under the General and Social Sectors including Departments of Health and Family Welfare , Housing, Kannada & Culture, Labour,......

The issue of non-fulfilment of EOs along with several systemic deficiencies were pointed out in an earlier performance audit of the EPCG scheme for the period ending March 2011 reported in Audit Report No.22 of 2011. The recommendations of the CAG contained in this report have been accepted by......

approval plan, approval from inspectorate of factories, pollution control clearance and NOC from fire department beside Export projections and past performance, if the applicant is existing SEEPZ unit etc. Audit noticed (February 2018) that the Authority had invited (May 2017) applications for......

Since August 2015, function and responsibility and responsibilities of CC (TAR) have been transferred to Directorate General of Performance Management (DGPM). 1.10.2 The arrears of customs duty are duties which have been raised by the department but have not been recovered due to......

366 186 170 145 118 570.55 953.54 2780.73 198.08 364.74 Total 694 407 631 667 940 3112.72 2925.54 6623.32 1422.18 3064.65 Source: DRI Anti smuggling performance report (ASPR) 74 Report No.17 of 2019 – Union Government (Indirect Taxes – Customs) Annexure 2 Commodity wise imports (Refer......

Certificate EDI Electronic Data Interchange EO Export obligation EODC Export obligation discharge certificate EOU Export Oriented Unit EP Export Performance EPCG Export Promotion Capital Goods EPZ Export Processing Zone EXIM Export and Import FY Financial year x Report No.17 of 2019 – Union......

Appendices State Finances Audit Report for the year ended March 201 8 67 APPENDIX -1.1 (Refer Introductory Para in Chapter I, page 1 ) A brief profile of Odisha A. General......

proforma accounts in the prescribed format annua lly showing the working results of financial operations so that the Government can assess their performance. As of March 2018, out of 16 departmental undertakings/schemes, only Chief Conservator of Forests (Kendu Leaves) had prepared accounts......

The State Finances Audit Report of the Government of Odisha 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 against the......

depicting the adequacy of public expenditure of Chhattisgarh in 2017 -18 was higher than the average of general category states and higher than the performance of the State itself in 2013 -14 . 1.7 .2 Efficienc y of expenditure use Table 1.2 5 presents the trends in development expenditure......

This Report on the finances of the Government of Chhattisgarh (GoCG) intends to assess the financial performance of the State during 2017 -18 and to provide the State L egislature with inputs based on audit analysis of financial data. The Report attempts to analyse the financial......

Recommendation: The State Government should review i nvestment in companies /corporations/banks whose financial performance do not even meet the borrowing cost of capital. Similarly, the State G overnment should ensure that loans are advanced to various entities at interest rates equal to or......

Report No. 14 of 2019 Chapter 2: Audit Approach Report No. 14 of 2019 Report No. 14 of 2019 Chapter 2: Audit Approach 2.1 Audit objectives This Performance Audit was conducted to assess the implementation of the scheme as per the guidelines laid down by the Ministry. Following are the audit......

is a critical element in implementation and effectiveness of any social inclusion scheme so as to extend the benefits to targeted beneficiaries. Audit assessed the efficacy of the implementation process in terms of compliance to PMUY guidelines, for deriving an assurance that the connections......

MoPNG, in its reply (May 2019), did not offer any comments. 6.5 Absence of Performance indicators to assess the benefits of the scheme Expenditure Finance Committee, during approval of the Scheme, enquired (March 2016) about the measurable benefits / outcomes of PMUY to which MoPNG replied that......

All India LPG coverage also increased from 61.90 per cent in May 2016 to 94.30 per cent in April 2019. Against this background, Performance Audit of PMUY was conducted with a view to ascertaining the implementation effectiveness of the scheme by way of examining: Whether PMUY......

The Performance Audit covered the implementation of the scheme in order to examine whether the connections under the scheme were issued to eligible beneficiaries and transition to clean fuel i.e. LPG was ensured with sustained usage. Analysis of data and the field audit conducted at selected......

The audit has been carried out in line with the Auditing Standards and Performance Audit Guidelines, 2014 issued by the Comptroller and Auditor General of India. The Report contains the results of Performance Audit on Pradhan Mantri Ujjwala Yojana (PMUY) which was introduced in May 2016 with the......

by the mechanic assume great significance. Audit observations in this regard are discussed as below: 4.1.1 Non-conducting of Pre-installation Inspection Pre-installation inspection is conducted before issuance of LPG connection in order to ascertain that the beneficiaries’ premises meet the......

Payment of claim of ₹177.11 crore for December 2018 was under process at MoPNG In this regard, audit observed that while scaling up the scheme target to eight crore, the year- wise target for release of PMUY connections was also revised (September 2017) to two crore connections each for......

operating procedure (SOP) is a set of step-by-step instructions compiled by an organization to achieve efficiency, quality output and uniformity of performance, while reducing miscommunicatio n. Subscription voucher On payment of LPG security deposit and requisite documents by appli- cant,......

Contents Chapter ParticularsPage Preface i Executive Summary ii Chapter 1 Introduction 1 Chapter 2 Audit Approach 6 Chapter 3 Distribution of LPG connections under PMUY 9 Chapter 4 Compliance to Safety Standards 21 Chapter 5 Infrastructure......

Report No. 14 of 2019 Chapter 1: Introduction Report No. 14 of 2019 Report No. 14 of 2019 1.1 Background Availability of clean cooking fuel is a major challenge for rural households in India. This deprivation is predominantly suffered by women and...

Annexures Report No. 14 of 2019 Annexure I (As referred to in Para No. 6.1) State-wise LPG coverage as on 01 April 2019 (figures in lakh) STATE/UT NO. OF HOUSE - HOLDS AS PER CENSUS 2011 ESTIMAT - ED* HOUSE- HOLDS AS ON 1.4.19 ACTIVE DOMESTIC...

Report No. 14 of 2019 Abbreviation Description AHL TIN Abridged Household List Temporary Identification Number BE Budget Estimate BPCL Bharat Petroleum Corporation Limited BPL Below Poverty Line CCEA Cabinet Committee on Economic Affairs CRISIL...