Audit Reports

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significant results of the performance audit and compliance audit of the departments/autonomous bodies of Government of Haryana under the Social, General and Economic Sectors (Non-Public Sector Undertakings). The instances mentioned in this Report are those, which came to notice in the course......

Chapter -2 Performance Audit CHAPTER 2 PERFORMANCE AUDIT Agriculture and Farmers Welfare Department 2.1 Working of Chaudhary Charan Singh Haryana Agricultural University Haryana Agricultural University was established in February 1970 at Hisar and...

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v Preface This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Lieutenant Governor of Delhi . This Report contains two......

Programmes, Medium Irrigation, Village and Small Indu stries, Non -ferrous mining and metallurgical industries, Tourism, Civil Supplies, Other general economic services. 379.35 350.52 82.53 81.39 396.25 63.05 58.20 125.88 60.13 89.08 91.04 98.91 89.43 111.33 99.88 125.70 124.91 217.56......

to mis -classification of goods 1.8 33 -34 Non -levy of interest 1.9 34 ii Chapter -II: Functioning of State Public Sector Undertakings Introduction General 2.1.1.1 -2.1.1.2 35 -36 Accountability framework 2.1.1.3 36-37 Statutory Audit 2.1.1.4 37 Need for timely finalisation and submission......

2017 -18 Section A: Revenue Revenue Receipts 1,33,213.79 1,46,999.65 Revenue Expenditure 1,31,920.75 1,42,482.33 Tax revenue 82,956.13 87,130.38 * General Services 31,264.56 34,484.44 Non -tax revenue 5,794.53 6,476.53 Social Services 54,549.24 58,652.35 Share of Union taxes/duties 28,759.94......

The Heads of Departments in the Government are to en sure that the undertakings prepare and submit such accounts to the Accountant General for audit within a specified time -frame. Out of the nine u ndertakings , which are closed/transferred/converted into co -operative federations, proforma......

No. Abbreviation Full Form 1 AC Bill Abstract Contingent Bill 2 AG (A&E) Accountant General (Accounts and Entitlement) 3 AIBP Accelerated Irrigation Benefit Programme 4 BMRCL Bangalore Metro Rail Corporation Limited 5 BPL Below Poverty Line 6 C&AG Comptroller and Auditor General 7 CAC......

114 1.10 Detailed Loan A ccounts maintained by Accountant General (A&E) 115 1.11 Summaris ed Financial position of Government of Karnataka as on 31 March 2018 116 1.12 Components of fiscal deficit and its financing pattern 117 2.1 Cases of incurring expenditure which are not covered by the......

e Expenditure under social and economic sector registere d growth of eight and six per cent respectively over the previous year, while the growth in general services was ten per cent . Seventy -eight per cent of revenue expenditure consisted of com mitted expenditure on salaries, devolutions to......

Report on State Finances for the year ended 31 March 2018 66 According to the provisions contained in GFR, which the State Government would generally follow , in the absence of specific provisions for conversion of loans into equity in its books , a token provision would suffice for the purpose......

Gross State Domestic Product (GSDP) in 201 7-18 of the State at current prices was `6,86 ,116 crore. General data relating to the State is given in Appendix 1.1 . Gross State Domestic Product (GSDP) GSDP is the market value of all officially recognized final goods and services produced within the......

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expendit ure actually incurred under various Grants is within the authorisation given under the Appropriation Act and whether the expenditure required to be charged under the......

Appendices 93 Appendix 1.1 State Profile (Reference: Page 1, Paragraphs 1.3 ; Page 10 and 1. 7.1; Page 25) A. General Data Sl. No. Particulars Figures 1. Area 38,863 sq . km . 2. Population a. In 2008 3.40 crore b. In 2017 3.60 crore 3. Density of Population......

into trends in committed expenditure , borrowing pattern and quality of expenditure , besides giving comparison on State’s expenditure with other General Category States. Chapter 2 is based on the audit of Appropriation Accou nts and gives a Grant - by -Grant description of appropriations and......

write off proposal s were pending with Government/Head of the Department 161 3.14 Cases involving loss of public money not reported to Accountant General 161 Glossary of terms used in the Report......

with the Union Budget, the summary and comments on the Appropriation Accounts of I R are now included in the Report of the Comptroller and Auditor General of India on Union Government – Accounts of the Union Government (Financial Audit). The report focuses on financial performance of Indian......

There are 53 major types of concessions provided by IR to the general public (appendix a) . These concessions vary for different categories of per sons, such as (i) Senior Citizens (ii) Physically challenged persons (iii) Patients suffering from cancer, thalassemia, heart, kidney,......

extra Budgetary resources resources of ir other than general budget support and internally generated resources Gr oss traffic receipts receipts of railways through its operations metr e Gauge it is a rail gauge (1,000 mm) still used in some parts of india of movement of rail traffic New lines......

-- 75% in 2nd and SL class VI Students 26 Students going to hometown and educational tours : - -- 50% in 2nd and SL class -- General Category - -- 50% in MST and QST -- SC/ST Category - -- 75% in 2nd and SL class -- Girls upto Graduation and boys upto 12 th standard (including students of......

The c losing balance of the Government of NCT of Delhi is merged with and forms part of the general cash balance of the Union Government and is treated as lying in deposit with the Governmen t. The fiscal liabilities of the NCT of Delhi comprise largely of share of small savings collections.......

The annual accounts of five bodies/authorities due up to 201 6-17 had not been received as of March 201 8 in the office of the Principal Accountant General 1 With effe ct from 1.7.2002, Delhi Vidyut Board was unbundled into six successor companies; Delhi Power Company Limited (holding Company),......

the Legislature Implementation by the Governmennt Source: Appropriation Accounts 2.1.2 Audit of Appropriation Accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

v PREFACE This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of National Capital Territory of Delhi under Section 48 of the......

stated (October 2018) that it was done on the basis of petitions received from public representatives (Members of Legislative Assembly), the general public and keeping in view the condition of existing roads. While giving weightage to the requests of public representatives and/ or the......

6.2 Response to audit observations and compliance thereof by the Executive Accountant General (Audit) conducts periodical inspection of Government departments to verify on a test-check basis if proper books of accounts and records are maintained as per the prescribed rules and procedures.......

Source: “Direct Transfer of Central Funds to Implementing Agencies” as per Public Financial Management System (PFMS) Portal of the Controller General of Accounts 91 Appendices Appendix-1.3.1 Statement showing the delay in release of Central Share by the State Government (Reference:......

Chapters I to V deal with Social, General, Economic (other than Public Sector Undertakings), Economic (Public Sector Undertakings) and Revenue Sectors while Chapter-VI deals with Follow up of Audit Observations. This Report contains two performance audits and eleven compliance audit paragraphs.......

Table of Contents vii vii PREFACE 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Mizoram under Article 151 of the Constitution of India. 2. This Report contains......

and Poverty Alleviation Department 1.4 Avoidable expenditure 14 Higher and Technical Education Department 1.5 Idle expenditure 16 Chapter-II : General Sector 2.1Introduction 19 Compliance Audit Paragraph Home Department 2.2 Parking of funds and execution of work in violation of norms20......

Framework for Implementation of RMSA and instructions of GoI thereunder; Annual Work Plans, Budget and Annual Action Plans; and • General Financial Rules and Central Public Works Department Manual being followed by State Government. 1.3.5 Scope and Methodology of Audit Audit......

Two working companies forwarded two audited accounts to the Principal Accountant General during the period from 01 October 2017 to 30 September 2018. Both these were issued a Non-Review Certificate on 03 January 2018 (Zoram Industrial Development Corporation Limited) and 14 February 2019......

m Chapter-IV : Economic Sector (State Public Sector Undertakings) CHAPTER – V REVENUE SECTOR n Audit Report for the year ended 31 March 2018 75 CHAPTER-V REVENUE SECTOR 5.1 Trend of revenue receipts 5.1.1 The tax and non-tax revenue raised by...

Revenue receipts 8,580.20 6,230.34 I. Revenue expenditure 5,585.99 1,294.77 6,880.77 441.81 Tax Revenue 545.912,097.05 General Services 2,228.90 10.24 2,239.14 365.22 Non Tax Revenue 390.652,300.85 Social Services 1,924.50 682.03 2,606.53 2,800.63 State’s Share of Union Taxes and......

3.1 Utilisation Certificates General Financial Rules provide that the Utilisation Certificates (UCs) should be obtained by the departmental officers from the Grantees and after verification, these should be forwarded to the Accountant General within 12 months of the closure of the......

Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants was within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the......

and Local Bodies Annual Technical Inspection Report on RLBs & ULB for the year ended 31 March 2017 24  Government circulars and orders; and  General Financial Rules and Receipt and Payment Rules. 4.1.3 Audit coverage and methodology The audit of Solid Waste Management of Aizawl Municipal......

Local Administration Department (LAD), District Council and Minority Affairs Department (DCMAD) and General Administrative Department (GAD) function as the Nodal Departments in respect of various grants and funds released to the RLBs. The Director, LAD (Nodal Officer) is responsible......

Technical Guidance and Support to audit of Rural Local Bodies (RLBs) and Urban Local Body (ULB) under Section 20 (1) of Comptroller and Auditor General of India’s (C&AG’s) (Duties, Powers and Conditions of Service) Act, 1971. The Report contains significant results of the audit of the......