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Audit Reports

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Page 81 of 119, showing 10 records out of 1,189 total

11 March 2011
Compliance Performance
Punjab
Audit Report (State Finance), Punjab for the Year 2008-09

In May 2003, Government of Punjab enacted the Punjab Fiscal Responsibility and Budget Management Act, 2003 to ensure long-term financial stability by achieving revenue surplus, containing fiscal deficit and prudential debt management. Subsequently,...

Sector:
Finance
Appendices
(PDF 0.84 MB)

Appropriation Accounts present the total amount of Accounts funds (original and supplementary) authorized by the Legislative Assembly in the budget grants under each voted grant and charged appropriation vis-a-vis the actual expenditure incurred against each and the unspent provision or............

Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 0.73 MB)

1.1.2 Fiscal Responsibility and Budgetary Management Act In May 2003, 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............

Executive Summary
(PDF 0.39 MB)

2.3 Review of selected grants A review of budgetary procedure and control over receipts and expenditure in two Grants (02- Animal Husbandry and Fisheries and 23-Rural Development and............

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29 March 2012
Compliance Financial Performance
Odisha
Report of 2011 - Compliance, Financial and Performance Audit on State Finance of Government of Odisha

the achievements with the targets envisaged by the State Government in the Fiscal Responsibilities and Budge t Management (FRBM) Act, 2005 and in the Budget Estimates of 2010 -11 , and norms recommended by the Thirteenth Finance Commission. The R eport Based on the audited accounts of the State............

Appendices
(PDF 1.91 MB)

Scheme ( in crore) Year Outlay Actual Performance Unit of Physical Achievement/ Budgeted/ expenditure Indicator Measurement Targets Outcome Allocated Government of India’s Flagship Programmes 2006-07 190.00 - 1 .Mitigation Urban Local To cover 19 Refer 2007-08 305.67 59.98 of regional............

Chapter 1 - Finances of the State Government
(PDF 1.46 MB)

line with the recommendations of the Twelfth Finance Commission, the State Government had enacted (August, 2005) its own ‘Fiscal Responsibility and Budget Management (FRBM) Act, 2005 and had developed its own Fiscal Correction Path (FCP) indicating the milestones of outcome indicators for the............

Download Full Report (PDF 3.61 MB)
22 March 2012
Compliance Financial Performance
Nagaland
Report of 2011 - Performance Audit on Civil of Government of Nagaland

This Report contains 15 audit paragraphs (including three general paragraphs) and two performance reviews - 'Jawaharlal Nehru National Urban Renewal Mission Schemes in Nagaland' and 'Utilisation of declaration forms in Interstate...

Sector:
Agriculture and Rural Development |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
Transport & Infrastructure |
Taxes and Duties
Chapter 3 of Report of 2011 - Performance Audit on Civil of Government of Nagaland
(PDF 8.71 MB)

3.1.3 Audit objectives The objectives of the integrated audit were to assess whether The Department had a proper system for planning; y The budget estimates were reliable and the financial management was adequate and effective; y There is a proper system of tendering contract works and............

Appendices of Report of 2011 - Performance Audit on Civil of Government of Nagaland
(PDF 4.32 MB)

Appendix-2.1 (Reference to paragraph 2.2; page 43) Statement showing the excess drawal of pay and allowances by way of double drawal/inflating the net totals Total Admissible Inflated drawal amount SI. Name of the No. of No of against the against...

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29 March 2012
Performance
Odisha
Report of 2011 - Performance Audit on Revenue of Government of Odisha

audit plan is prepared on the basis of risk analysis which inter-alia includes critical issues in government revenues and tax administration i.e. budget speech, White Paper on State finances, reports of the Finance Commission (State and Central), recommendations of the Taxation Reforms............

Chapter 8 - Other Departmental Receipts
(PDF 1.95 MB)

OGFR Vol.-I (Chapter-13) Orissa Budget Manual OM of the Government dated October 1975, June 1992, September 1993, January 1995, August 1997, November 2000 and July 2005 reflecting the guidelines for sanction and recovery of loans and advances. Detailed instructions and............

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13 February 2015
Financial
Karnataka
Report No. 9 of 2014 - Financial Audit on Public Sector Undertakings of Government of Karnataka

To facilitate unloading of these wagon receipts, the Railways permitted a detention time up to five hours per rake free of cost and levied demurrage charges thereafter. Audit Report–PSUs for the year ended 31 March 2014 38 The Company incurred demurrage charges of  ` 32.68 crore during............

Chapter 1 - Overview of State Public Sector Undertakings
(PDF 0.21 MB)

Special financial support - GoK provides budgetary support by way of grants and subsidies to the PSUs as and when required. Guarantees - GoK also guarantees the repayment of loans with interest availed by the PSUs from financial institutions. 1.10 As on 31 March 2014, the investment............

Annexures
(PDF 0.37 MB)

No. the Company budget during the year commitment at the end of the year ® Equity Loans Central Government State Government Others Total Received Commitment (1) (2) 3(a) 3(b) 4(a) 4(b) i(c) 4(d) 5(a) 5(b) A. WORKING GOVERNMENT COMPANIES AGRICULTURE & ALLIED SECTOR 1 KAPPEC 5.00 (PGS) 5.00............

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29 March 2012
Compliance Financial Performance
Odisha
Report of 2011 - Report of the Comptroller & Auditor General of India, Commercial, Government of Odisha

The Budgetary Control was deficient as Annual Budgets were prepared without obtaining inputs from GoO and without assessing adequacy of budget proposals based on physical parameters of works. The utilisation of available funds was poor ranging from 24 to 39 per cent during 2006- 11.............

Sector:
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development
Chapter 2 - Performance Audit Relating to Government Companies
(PDF 1.54 MB)

of the Company with regard to procurement and distribution activities under Public Distribution System (PDS) was assessed against: Annual Plans. Budgets. Annual targets fixed for procurement and milling of paddy. PDS (Control) orders issued by GoI/GoO: Food and Procurement Policy of GoO............

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29 March 2012
Compliance Performance
Odisha
Report of 2011 - Compliance and Performance Audit on Civil of Government of Odisha

3.4) Executive Engineer, Bhubaneswar (R&B) Division No.I drew ` 15.87 crore from the treasury without immediate requirement to avoid lapse of budget and retained the amount in civil deposits in disregard of the financial rules. (Paragraph 3.5) Water Resources Department allotted 35 works............

Chapter 2 - Performance Audit
(PDF 7.98 MB)

The State share (25 per cent) was released by the State Government to DGP / OSPHWC through the usual budgetary mechanism of the State. We observed that these multiple channels of flow of central funds, particularly those flowing directly to the implementing/executing agencies as indicated above,............

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08 July 2015
Compliance Financial Performance
Mizoram
Report of 2014 - Compliance, Financial and Performance Audit on State Finances of Government of Mizoram

Title Page Preface v Executive Summar y vii CHAPTER-I Finances of the State Government 1.1 Intro duct ion 2 1.2 Budget Ana lys is 5 1.3 Resources of the Stat e 8 1.4 Revenue Rece ipts 11 1.5 Capital Receipt s 17 1.6 Public Account Recei pts 18 1.7 Application o f Resource s 19 1.8 Quality o f............

Sector:
Finance
Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 0.96 MB)

Audit Report (State Finances) for the year ended 31 March 2013 1 Chapter-1: Finances of the State Government The S tate Government presented its Budget for 2012-13 in the wake of the National Economy showing signs of recovery and with the expectation of a high growth over the medium term and............

Appendices
(PDF 0.23 MB)

guarantees on accounts 102.99 102.75 126.70 103.25 126.30 130.00 135.00 of budgeted borrowing and SPV borrowing) C. Capital Account: 1. Capital Outlay 572.80 615.38 494.84 888.74 1144.11 451.80 496.98 2. Disbursement of Loans 24.94 29.87 33.52 31.20 31.20 31.20 34.32 and Advances 3.............

Glossary
(PDF 0.09 MB)

OF ABBREVIATIONS ACA Additional Central Assistance AC Bill Abstract Contingent Bill AE Aggregate Expenditure BCR Balance from Current Revenue BE Budget Estimate BPL Below Poverty Line C&AG Comptroller and Auditor General of India CAGR Compounded Annual Growth Rate CE Capital Expenditure CFS............

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22 March 2012
Financial
Nagaland
Report of 2011 - Compliance, Financial and Performance Audit on State Finance 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 2010-11. A comparison has been made to see whether the State has given adequate............

Sector:
Finance
Appendices of Report of 2011 - Compliance, Financial and Performance Audit on State Finance of Government of Nagaland
(PDF 7.67 MB)

2. Increase in debtors during the year in power utility accounts lincrease (-)l 3. Interest on off budget borrowings and SPV borrowing by PSUs/SPUs 4. Total (1 to 3) 5. Consolidated Revenue Deficit (A 19 + 528.38 832.69 990.46 1100.74 1288.48 1422.77 B4) C CONSOLIDATED DEBT: 4220.13 5261.10............

Chapter 1 of Report of 2011 - Compliance, Financial and Performance Audit on State Finance of Government of Nagaland
(PDF 8.97 MB)

1.2 Nagaland Fiscal Responsibility and Budget Management Act, 2005 and Thirteenth Finance Commission Recommendations 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............

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Compliance Financial
Pondicherry
Report of 2009 - Compliance and Financial Audit on State Finance of Government of Pondicherry

Executive Summary ix Financial management and Budgetary Control : During 2008-09, expenditure of Rs 2,998 crore was incurred against the total grants and appropriations of Rs 4,057 crore, resulting in a saving of Rs 1,059 crore. Savings of Rs 320.73 crore effected in 15 grants were not............

Appendices
(PDF 0.17 MB)

Appendix 1.1 (Reference: Paragraph 1.1; Page 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the Union Territory (UT) Government are kept in three parts (i) Consolidated Fund, (ii) Contingency...

Chapter 1 - FINANCES OF THE UNION TERRITORY GOVERNMENT
(PDF 0.23 MB)

Consequently, no target was set by the Government for containing the fiscal deficit. Budget Analysis The budget papers presented by a State/Union Territory Government provide descriptions of projections or estimations of revenue and expenditure for a particular fiscal year. The importance of............

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