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Page 78 of 119, showing 10 records out of 1,189 total

28 March 2012
Performance
Punjab
Audit Report (Stand Alone), Punjab for the Year 2010-11

Recommenda tions viii 1 2 3 Cha pter - I Gener a l 5 6 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 7 Cha pter - II F ina ncia l Ma na gement a nd Budgeta r y Control 8 9 Cha pter - II F ina ncia l Ma na gement a nd Budgeta r y Control 10 11 Cha pter - II F ina ncia l Ma na gement a nd Budgeta............

Sector:
Taxes and Duties
Chapter 6 - Internal Control and Monitoring
(PDF 2.06 MB)

CHAPTER-VI Internal Control and Monitoring Internal control system is a process meant to ensure that the Departmental operations are carried out according to the applicable laws, regulations and approved procedure/manner. Some of the deficiencies...

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17 March 2015
Compliance Performance
Nagaland
Report No. 1 of 2015 - Compliance and Performance Audit on Social, Economic, Revenue and General Sectors of Government of Nagaland

2.8 131 CHAPTER III – ECONOMIC SECTOR (PUBLIC SECTOR UNDERTAKINGS) Introduction 3.1 133 Audit Mandate 3.2 133 Investment in State PSUs 3.3 134 Budgetary outgo, grants/subsidies, guarantees and loans 3.4 135 Reconciliation with Finance Accounts 3.5 136 Performance of SPSUs 3.6 137 Arrears in............

Sector:
Industry and Commerce |
Education, Health & Family Welfare |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
Chapter 1 - Social Sector
(PDF 0.88 MB)

The names of the State Government departments and the total budget allocation and expenditure of the State Government under Social Sector during 2013-14 are given below: Table No. 1.1.1 in crore) Name of the departments Total Budget Expenditure allocation School Education 1004.85 874.68............

Chapter 5 - General Sector
(PDF 0.3 MB)

The names of the State Government departments and the total budget allocation and expenditure of the State Government under General Sector during 2013-14 are given below: Table No.5.1.1 (T in crore) Name of the departments Total Budget Expenditure allocation State Legislature 24.69 22.64 Head of............

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29 July 2013
Compliance Financial
Pondicherry
Report of 2012 - Compliance and Financial Audit on State Finances of Government of Pondicherry

As these funds were not routed through the UT budget, the Annual Finance Accounts had not captured the flow of these funds and to that extent, the receipts and expenditure of the UT as well as other fiscal variables/parameters derived from them were underestimated. High share of revenue............

Appendices
(PDF 10.19 MB)

Abbreviations Full form BCR Balance from Current Revenue BPL Below Poverty Line CAGR Compound Annual Growth Rate FRBM Act Fiscal Responsibility and Budget Management Act GOI Government of India GSDP Gross State Domestic Product PRIs Panchayat Raj Institutions ROG Rate of Growth RR Revenue............

Chapter 1 - Finances of the State Government
(PDF 9.93 MB)

(Ways and Means), stated that fiscal road map based on the principles of GOI’s FRBM Act had been prepared and approved by the Union Home Ministry. Budget Analysis The Budget papers presented by a State/Union Territory Government provide description of the estimated revenue and expenditure for a............

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28 March 2012
Compliance Financial Performance
Punjab
Audit Report (State Finance), Punjab for the Year 2010-11

prudence in fiscal management and to achieve fiscal stability in the State the Government of Punjab had enacted the Punjab Fiscal Responsibility and Budget Management (FRBM) Act, 2003. To improve the fiscal position and to bring fiscal stability, the Act envisages progressive elimination of the............

Sector:
Finance
Appendices
(PDF 0.35 MB)

Audit Report (State Finances) for the year ended 31 March 2011 Appendix 1.2 (Referred to in paragraph 1.1, page 1) Punjab Fiscal Responsibility and Budget Management (FRBM) Act, 2003 _(amended upto March, 2011)_ The Government of Punjab had enacted the Punjab Fiscal Responsibility and Budget............

Chapter 1 - Finances of the State Government
(PDF 0.34 MB)

Apart from the above, in May 2003, the Government of Punjab enacted the Punjab Fiscal Responsibility and Budget Management (FRBM) Act, 2003 to ensure long-term financial stability by achieving revenue surplus, containing fiscal deficit and prudential debt management. Subsequently, in March 2011,............

Chapter 3 - Financial Reporting
(PDF 0.09 MB)

Since these funds are neither part of annual budget proposals nor are expenditure under such funds reported to Accountant General (A&E) the legislature has no opportunity to exercise its oversight over such funds. 53 Audit Report (State Finances) for the year ended 31 March 2011 3.10 Irregular............

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17 March 2015
Financial
Nagaland
Report of 2015 - Compliance, Financial and Performance Audit on State Finances of Government of Nagaland

assessment made by the Finance Commission (XIII-FC) and 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 2013-14. A comparison has been made to see whether the State had given adequate............

Sector:
Finance
Index
(PDF 13.76 MB)

(Central and State Plan schemes) vn Direct transfer of Central Scheme Funds to Implementing Agencies in the State (Funds routed outside State Budget) VIII Summary of Balances IX (i)Financial results of Irrigation Works (ii) Financial results of Electricity Schemes. X Statement of............

Appendices
(PDF 13.76 MB)

(Central and State Plan schemes) vn Direct transfer of Central Scheme Funds to Implementing Agencies in the State (Funds routed outside State Budget) VIII Summary of Balances IX (i)Financial results of Irrigation Works (ii) Financial results of Electricity Schemes. X Statement of............

Chapter 1 - Finances of the State Government
(PDF 17.44 MB)

1.1.2 Review of the fiscal situation With the enactment of a Fiscal Responsibility and Budget Management Act (FRBM) Act, 2005 at the centre, Twelfth Finance Commission (TFC) recommended that each State enact a fiscal responsibility legislation prescribing specific annual targets with a view to............

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............

Appendices
(PDF 0.8 MB)

road in Bargarh and Nuapada districts 9) 58 km Khali kote-Bairani-Aska road in Ganjam district 10) 25 ROBs identified in consultation with Indian Railways Sector: Tourism 28 Development of amusement park DBFOT Pipeline Eol issued and public aquarium project 29 Development of camping site, Eco............

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............

Chapter 2 - Financial Management and Budgetary Control
(PDF 0.27 MB)

Name of the Accounting Circle Outstanding amount No. ( in crore) 1 Central Pay & Accounts Office, New Delhi 7.18 2 Defence 2.02 3 Railways 0.79 (SE Railway/ Eastern Railway/ Central Railway) TOTAL 9.99 Source: Annual review report on the working of Treasuries 2013-14 prepared by office............

Chapter 3 - Financial Reporting
(PDF 0.29 MB)

Further, Rule 147 of Odisha Budget Manual (OBM) provides that rush of expenditure in the closing month of the financial year will ordinarily be regarded as breach of financial regularity, which should be avoided. 74 Audit Report (State Finances) for the year ended March 2014 Financial............

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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...

Chapter 3 - Compliance Audit
(PDF 2.4 MB)

Compliance to Laws, Rules and Regulations by the Drawing and Disbursing Officers was poor. Budgetary control was deficient as T 36.89 crore out of total savings of T 413.67 crore during 2008-14 was not even surrendered. The State was deprived of central assistance of T 21.36 crore for............

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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............

Appendices
(PDF 0.41 MB)

APPENDICES Appendix 1.1 (Reference: Page 1 ) Part A: Profile of Union Territory of Puducherry A. General Data Sl.No. Particulars Figures 1 Area 480 sq.km Population 2 a. As per 2001 Census 9.74 lakh b. 2011 Census (Provisional) 12.44 lakh 3(a)...

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............

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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,............

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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 6 - Other Tax/Non tax Receipts
(PDF 0.11 MB)

6.2.7 Trend of revenue The budget estimate for interest receipts, actuals received, and total non-tax revenue of the State for the years 2006-07 to 2010-11 are as under: - (7 in crore) Year Budget Actuals Variation Percentage Iotal Percentage of estimates (+) excess of variation non-tax............

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