Audit Reports

28 June 2012

Compliance Performance

Sikkim

Audit Report 2010-11 Sikkim

While the Perspective Plan was notfinalised, Annual Plans were prepared merely for the purpose of availing budgetary grants. The Gross enrolment ratio declinedfrom 118 in 2007 to 115 in 2011 for primary level and Net enrolment ratio from 58 to 36 in case of upper primary level during............

Sector:

Local Bodies |

Finance |

Science and Technology |

Industry and Commerce |

Agriculture and Rural Development |

Social Infrastructure |

Education, Health & Family Welfare |

General Sector Ministries and Constitutional Bodies |

Power & Energy |

Taxes and Duties

Chapter 3 of Report No. 2 of 2011 - Integrated Audit on Civil of Government of Sikkim

_{(PDF 10.71 MB)}

led to huge committed liabilities arising out of indiscriminate sanction of projects without ensuring the availability of equivalent resources in the budget which increased by 726per cent from f 7.89 crore to f 65.17 crore over a period of five years (2006-11). (Paragraph 3.1.12.6) No computerised............

Download Full Report _{(PDF 55.78 MB)}

12 February 2015

Compliance Financial Performance

Odisha

Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Odisha

Fiscal Imbalances 1.12 42-46 Public Private Partnerships (PPP) 1.13 46 Conclusion and Recommendations 1.14 47 CHAPTER II: Financial Management and Budgetary Control Introduction 2.1 49 Summary of Appropriation Accounts 2.2 50 Financial Accountability and Budget Management 2.3 50-58 Advances............

Chapter 1 - Finances of the State Government

_{(PDF 2.28 MB)}

1.2.1 Review of the fiscal situation The Thirteenth Finance Commission (ThFC) recommended that every State needs to amend Fiscal Responsibility and Budget Management (FRBM) Act and work out a fiscal reform path to make credible progress towards fiscal consolidation. Keeping in line with the............

Download Full Report _{(PDF 3.86 MB)}

12 February 2015

Compliance Performance

Odisha

Report No. 7 of 2014 - Report of the Comptroller and Auditor General of India on General and Social Sector for the year ended March 2014 Government of Odisha

Compliance\b to\b Laws,\b Rules\b and\b Regulations\b by\b the\b Dr awing\b and\b Disbursing\b Officers\b was\b poor.\b Budgetary\b control\b was\b deficient\bas\b ` 36.89\b crore\b out\b of\b total\b savings\b of\b `\b 413.67\b crore\b during\b 2008-14\b was\b............

Sector:

Information and Communication |

Education, Health & Family Welfare

Chapter 2 - Performance Audit

_{(PDF 0.42 MB)}

Chapter 2 Performance Audit Para Topic Page Number 2.1 Resettlement and Rehabilitation of people 7-32 affected by Industrial Projects in Odisha Chapter 2 Performance Audit Chapter 2 Performance Audit v___y This chapter contains the findings of...

Download Full Report _{(PDF 3.6 MB)}

Compliance Financial

Pondicherry

Report of 2011 - Compliance and Financial Audit on Union Territory Finance of Government of Pondicherry

Liabilities 1.7 19 Debt Sustainability 1.8 22 Fiscal Imbalances 1.9 23 Conclusion and Recommendations 1.10 26 CHAPTER - II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 29 Summary of Appropriation Accounts 2.2 29 Financial Accountability and Budget Management 2.3 30 Advance Drawal............

Chapter 1 - Finances of the Union Territory Government

_{(PDF 0.22 MB)}

However, a road map has been prepared based on the principles of FRBM Act, which is pending for approval by the Government of India. Budget Analysis Budget papers presented by a State/Union Territory Government provide a description of the projections or estimations of revenue and expenditure for............

Download Full Report _{(PDF 1.82 MB)}

Compliance Performance

Tripura

Report of 2010 - Performance Audit on Civil of Government of Tripura

The Report contains 20 audit paragraphs (including 4 general paragraphs), 4 performance reviews including one Integrated Audit of Animal Resources Development Department. The draft audit paragraphs and draft performance reviews were sent to the...

Sector:

Taxes and Duties |

Finance |

Power & Energy |

Industry and Commerce |

Information and Communication |

Social Infrastructure

Chapter 5 - Government Commercial and Trading Activities

_{(PDF 11.13 MB)}

Tripura State Electricity Corporation Limited, set up in June 2004. The other major sectors for investment were manufacturing and service. Budgetary outgo, grants/subsidies, guarantees and loans 5.1.10 The details regarding budgetary outgo towards equity, loans, grants/ subsidies,............

Chapter 1 - Performance Reviews ( Civil Departments)

_{(PDF 8.49 MB)}

of? 131.00 lakh for replication of the project in the remaining three Districts, neither funds have been received nor any provision made in the State budget for the project. A proper monitoring mechanism is required for effective implementation of any IT project. SLPSC was responsible for............

Overview

_{(PDF 1.02 MB)}

OVERVIEW The Report contains 20 audit paragraphs (including 4 general paragraphs), 4 performance reviews including one Integrated Audit of Animal Resources Development Department. The draft audit paragraphs and draft performance reviews were sent...

Download Full Report _{(PDF 39.05 MB)}

28 March 2012

Compliance Performance

Punjab

Audit Report (Revenue), Punjab for the Year 2010-11

audit plan is prepared on the basis of risk analysis which inter-alia include critical issues in Government revenues and tax administration i.e. budget speech, reports of the finance commission (state and central), recommendations of the taxation reforms committee; statistical analysis of the............

Sector:

Taxes and Duties

Chapter 3 - Taxes on Vehicles

_{(PDF 0.16 MB)}

3.2 Analysis of Budget Budget Estimates for the year 2010-11 were assigned at 620 crore by the Department, but the budget fixed by the Finance Department was 585 crore. The Finance Department again revised it to 700 crore, against which, the actual receipts were 653.91 crore. 3.3 Trend of............

Download Full Report _{(PDF 0.52 MB)}

12 February 2015

Compliance Performance

Odisha

Report No. 6 of 2014 - Compliance and Performance Audit on Economic Sector of Government of Odisha

2.1.1.2 Audit criteria Audit criteria were sourced from the following: 3 CE & BM, Baitarani Subarnarekha Budhabalanga Basin, CE, Kanupur Irrigation Project, CE, Lower Indra & Lower Suktel Irrigation Project, CE, Minor Irrigation and CE&BM, RVN Basin. 4 CCE, Anand pur Barrage Project, CCE, Upper............

Chapter 2 - Performance Audit

_{(PDF 0.47 MB)}

2.1.1.2 Audit criteria Audit criteria were sourced from the following: 3 CE & BM, Baitarani Subamarekha Budhabalanga Basin, CE, Kanupur Irrigation Project, CE, Lower Indra & Lower Suktel Irrigation Project, CE, Minor Irrigation and CE&BM, RVN Basin. 4 CCE, Anandpur Barrage Project, CCE, Upper............

Chapter 1 - Introduction

_{(PDF 0.09 MB)}

Chapter 1 Introduction Chapter 1 Introduction Chapter 1 Introduction 1.1 A bout this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Odisha relates to matters arising from Performance Audit of Accelerated...

Glossary

_{(PDF 0.04 MB)}

FD Finance Department FD Fixed Deposits FD Forest Division FDI Foreign Direct Investment FLD Front Line Demonstration FRBM Fiscal Responsibility and Budget Management FTC Fume Treatment Centre FTP Fluoride Treatment Plant GB Governing Body GEMS Global Environmental Monitoring System GFR General............

Index

_{(PDF 0.1 MB)}

turrit Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Report of the Comptroller and Auditor General of India on Economic Sector for the year ended March 2014 Government of Odisha Report No. 6 ...

Download Full Report _{(PDF 3.28 MB)}

28 July 2014

Compliance Performance

Odisha

Report No. 4 of 2014 - Audit Report on Revenue Sector of Government of Odisha

This Report contains 61 paragraphs and one Performance Audit (PA) relating to non/short lev of tax. interest, penalty, revenue foregone, etc., involving RS 6.195.38 crore. The total revenue receipts of the Government for the year 2012-13 amounted to ...

Sector:

Taxes and Duties

Chapter 2 - VALUE ADDED TAX, CENTRAL SALES TAX, ENTRY TAX AND PROFESSION TAX

_{(PDF 1.14 MB)}

from OST/OVAT/CST/OET/PT/ET and OLT during the last five years from 2008-09 to 2012-13 are as under: A OVAT including OST/CST (7 in crore) Year Bud get Actual Variation Percentage Total Tax Percentage of .Actual Estimates Receipts Excess (+y ot Revenue Receipts vis-a-vis Shortfall (-)............

Chapter 6 - MINING RECEIPTS

_{(PDF 4.96 MB)}

EXECUTIVE SUMMARY Steady increase In 2012-13 the collection from mining receipts increased in tax collection by 13.91 per cent as compared to the Budget Estimate and 24.59 per cent over the previous year which was attributed by the Department to the enhancement of the rate of royalty of iron............

Download Full Report _{(PDF 12.22 MB)}

Performance

Pondicherry

Report of 2011 - Performance Audit on Civil of Government of Pondicherry

of funds due to non-utilisation of grants-in-aid 3.4.4 55 CHAPTER IV - REVENUE RECEIPTS Trend of revenue receipts 4.1 59 Variations between the budget estimates and actuals 4.2 61 Analysis of collection 4.3 61 Arrears of revenue 4.4 62 CST/VAT administration 4.5 64 Fraud and evasion of tax............

Chapter 2 - Performance Audit

_{(PDF 0.18 MB)}

The audit findings are as under: 2.1.6 Financial management Funds provided in the budget under various grants for acquisition of land for public purposes were drawn by the Drawing and Disbursing Officers of the requisitioning departments and deposited with the LAOs concerned. Out of `............

Download Full Report _{(PDF 1.86 MB)}

Financial

Tripura

Report of 2009 - Financial Audit on State Finance of Government of Tripura

to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in Fiscal Responsibility and Budget Management Act, 2005 as well as in the Budget estimates of 2008-09. A comparison has been made to see whether the State has given adequate............

Sector:

Taxes and Duties |

Finance

Chapter 1 - Finances of the State Government

_{(PDF 0.8 MB)}

2 Chapter I: Finances of the State Government Chart 1.1 presents the budget estimates and actuals for some important fiscal parameters dunng 2008-09. Chart 1.1: Selected Fiscal Parameters: Budget estimates vis-a-vis Actuals The above chart shows that during 2008-09 there was shortfall in revenue............

Download Full Report _{(PDF 1.34 MB)}

Filter

Sikkim

Odisha

Odisha

Pondicherry

Tripura

Punjab

Odisha

Odisha

Pondicherry

Tripura