Audit Reports

Chapter-IV Quality of Accounts and Financial Reporting Practices 101 Chapter-IV Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with relevant and reliable information significantly contributes to...

Chapter-I Overview 1 Chapter-I Overview 1.1 Profile of the State Punjab is predominantly an agrarian State. The Stat e is located in the north-western corner of India. It spreads over a ge ographical area of 50,362 sq. km. and ranks 20 th among...

Chapter-II Finances of the State 19 Chapter-II Finances of the State 2.1 Major changes in key fiscal aggregates in 2020-21 vis-à-vis 2019-20 Major changes in key fiscal aggregates of the State during the financial year 2020-21, compared to the...

Chapter-III Budgetary Management 77 Chapter-III Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and expenditure of the...

Chapter-V State Public Sector Enterprises 119 Chapter-V State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled Ot her Companies (GCOCs). Impact of...

Appendices 137 Appendix 1.1 (Referred to in paragraph 1.1; page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50,362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011 census) 551...

Chapter-IV Governance and Management 71 Chapter-IV Governance and Management 12 th FYP states that governance reforms were critical to achieve the outcomes of expansion, equity and excellence in higher educa tion, and to enable institutions to have...

Appendices 93 Appendix 1.1 (Referred to in paragraph 1.4; page 4) List of Key outcomes indicator and Input-Output Indicator for Outcomes Audit of Higher Education in Punjab Indicator No. Name of Indicator Numerator of the indicator Denominator of...

Gkos d/ b/yk fBohye s/ wjK b/yk gohye dh ;wkfie, iBob ns/ nkofEe y/soK T[Zs/ gkbD b/yk gqhfynk fog'oN 31 wkou 2020 B{z ;wkgs j'J/ ;kb bJh gzikp ;oeko ;kb 2021 dh fog'oN Bza 4 i ftôk ;koDh t/ot/ jtkb/ ftZu g?oQk gzBk G{fwek v Mbe vii-xii nfXnkfJ -I...

Chapter-III Compliance with provisions of Seventy-fourth Constitutional Amendment Act 7 Chapter-III Compliance with provisions of Seventy-fourth Constitutional Amendment Act 3.1 Comparison of provisions under 74 th CAA with State legislations The...

Chapter-V Financial resources of Urban Local Bodies 39 Chapter-V Financial resources of Urban Local Bodies The Fifth SFC had observed that local bodies in Punjab continue to perform the same functions which they had been handling pri or to the...

Chapter-IV Infrastructure, organisation and management of Direct Benefit Transfer 39 Chapter-IV Infrastructure, organisation and management of Direct Benefit Transfer 4.1 State Direct Benefit Transfer Cell Paragraph 2.1 of Protocol Document on...

Chapter-II Audit Framework 7 Chapter-II Audit Framework 2.1 Selection of Department The Government of Punjab (GoP) had transferred an a mount of ` 14,432.79 crore under 94 different schemes across 13 departments through DBT (cash transfer) during...

Chapter-III Process re-engineering for implementation of Direct Benefit Transfer 13 Chapter-III Process re-engineering for implementation of Direct Benefit Transfer 3.1 Financial management 3.1.1 Budget and expenditure The details of budget and...

Executive Summary vii Executive Summary The Report contains significant results of the performance audit of Direct Benefit Transfer (Cash Transfer) in the Department of Social Security and Women and Child Development, and Department of Gove rnance...

Appendices 115 Appendix 1.1 (Referred to in paragraph 1.1, page 1) Profile of Punjab A. General Data Sr. No. Particulars Figures 1. Area 50,362 sq km 2. Population as per 2011 Census 2.77 crore 3. Density of Population (as per 2011 census) 551...

Gkos d/ b/yk fBohye ns/ wjK b/yk gohye dh oki d/ ftZsK T[Zs/ b/yk gqhfynk fog'oN 31 wkou 2020 B{z ;wkgs j'J/ ;kb bJh gzikp ;oeko ;kb 2021 dh fog'oN Bza 2 i ftôk ;koDh ftôk g?oQk gzBk G{fwek v ekoiekoh ;ko vii-x nfXnkfJ-IL Mbe oki dh o{g o/yk 1.1...

Gkos d/ b/yk fBohye ns/ wjK b/yk gohye dh fog'oN ;wkfie, iBob, o?thfBT{ ns/ nkofEe y/so ( r?o-iBse y/so d/ ndko/ ) 31 wkou 2019 Bz{ ;wkgs j'J/ ;kb bJh gzikp ;oeko ;kb 2021 dh fog'oN Bza 1 i ftôk ;koDh t/otk jtkb/ ftZu g?oQk gzBk G{fwek -- vii Mbe...

COMPLIANCE AUDIT 9 CHAPTER II COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS HEALTH AND FAMILY WELFARE DEPARTMENT 2.1. Implementation of Food Safety and Standards Act, 2006 2.1.1. Introduction The Food Safety and Standards Authority of India (FSSAI) is...