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Audit Reports

Reports older than 2009

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Page 82 of 123, showing 10 records out of 1,225 total

28 March 2011
Compliance Financial Performance
Odisha
Report of 2010 - Report of the Comptroller and Auditor General of India, Commercial, Government of Orissa

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by CAG. These accounts are also subject to supplementary audit conducted by CAG....

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development
Chapter 2 - Performance Reviews Relating to Government Companies
(PDF 0.83 MB)

It fixed the annual programme on its ow n and provided the time schedule in its budget. We observed that during the years 2005-10, the annual overhauling and capital overhauling of both the units were conducted as per the schedule except during the year 2008-09 when the annual overhauling of............

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28 March 2011
Financial
Nagaland
Report of 2010 - Compliance, Financial and Performance Audit on State Finances of Government of Nagaland

assessment made by the Finance Commission (TFC) 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 2009-10. A comparison has been made to see whether the State has given adequate............

Sector:
Finance
Chapter 1 of Report of 2010 - Compliance, Financial and Performance Audit on State Finances of Government of Nagaland
(PDF 8.39 MB)

Keeping in view the fiscal targets laid down in the Nagaland Fiscal Responsibility and Budget Management Act, 2005 (NFRBM) and the rules made there under and the anticipated annual rate of reduction of fiscal deficit of the State worked out by the Government of India (GOI) for the Twelfth............

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28 March 2011
Compliance Performance
Odisha
Report of 2010 - Compliance and Performance Audit on Civil of Government of Odisha

Internal Control Mechanism including monitoring of activities were almost absent. Due to ineffective budgetary controls there were savings of `109.39 crore during 2005-10 of which ` 106.47 crore was surrendered only on the last day of respective financial years. Provisions of financial rules and............

Chapter 3 - Compliance Audit
(PDF 0.31 MB)

of 1.87 crore from Civil Deposit and kept as bank drafts for over three years during 2006-10._ The Orissa Treasury Code Vol-I (Rule 242) and Orissa Budget Manual (Rule 141) prohibit drawal of money from the treasury and keeping the same in banks without utilisation. The rules further provide............

Chapter 2 - Performance Audits
(PDF 0.66 MB)

Chapter 2 Performance Audits This chapter contains the findings of performance audits on Backward Region Grant Fund (2.1), Land Acquisition and Management (2.2), Pradhan Mantri Gram Sadak Yojana (2.3) and IT Audit of Student Academic Management...

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10 April 2015
Compliance Performance
Maharashtra
Report No. 3 of 2015 – Compliance and Performance Audit on Economic Sector of Government of Maharashtra

did not respond to repeated reminders for depositing the balance amount, the PWD proposed (January 2014) to acquire the balance land through budget head leading to liability of ` 9.54 crore to the Government. The GoM stated that no amount was provided for in the budget for land............

Sector:
Art, Culture and Sports
Chapter 3 - Audit of Transactions
(PDF 0.2 MB)

3.3.6 Financial management 3.3.6.1 Budgetary Control Section 25 of the Act, 1996 provides that the Board shall prepare budget for the next financial year showing the estimated receipt and expenditure of the Board and forward to the State Government and Central Government. The Board did not............

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14 July 2014
Compliance Performance
Karnataka
Report No. 5 of 2014 - Compliance and Performance Audit on Local Bodies of Government of Karnataka

There was shortfall in certification of accounts by Chartered Accountants during the years 2008-13. The budgets prepared by the ULBs were not realistic as evidenced by savings in both receipts and payments vis-a-vis budget provisions. The ULBs did not utilise the entire Thirteenth Finance............

Chapter 4 of Report No. 5 of 2014 - Compliance and Performance Audit on Local Bodies of Government of Karnataka
(PDF 0.44 MB)

providers; y An expenditure of ?3.98 crore was incurred (2008-13) in Bangalore (West) zone on mosquito control programme under SWM, though a separate budget head is provided under ‘Health-General’, resulting in diversion of funds to that extent; y A sum of ?32.50 crore was spent (2008-13) in............

Chapter 2 of Report No. 5 of 2014 - Compliance and Performance Audit on Local Bodies of Government of Karnataka
(PDF 0.8 MB)

criteria The main sources of audit criteria for the performance audit were: Guidelines of IAY issued (2004, 2010 and 2012) by the MORD; "r Outcome budget of the MORD; Circulars/instructions issued by the MORD; and Periodical reports/retums prescribed by MORD and the State Government. Ackn............

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24 July 2013
Compliance Financial
Mizoram
Report of 2012 - Compliance and Financial Audit on State Finances of Government of Mizoram

Executive Summaryvii CHAPTER-I Finances of the State Government 1.1Summary of Current Year’s Fiscal Operations2 1.2Fiscal Responsibility and Budget Management Act, 20063 1.3Budget Analysis6 1.4Resources of the State7 1.5Revenue Receipts10 1.6Application of Resources17 1.7Quality of............

Sector:
Finance
Appendices
(PDF 4.19 MB)

Grant Number Head of Account/ Budget Provision Savings due Reasons/ No and Name Description Original Supple-Total to non-Remarks mentary Provision utilisation 38 - Rural 4515-102-05 7. Development Const, of Community --- 43.00 43.00 (->43.00 -do- Hall (NLCPR) 2059-80-799-01 Purchase of............

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16 March 2010
Compliance Financial Performance
Odisha
Report of 2009 - Compliance, Financial and Performance Audit on State Finance of Government of Odisha

In June 2005, Orissa Government responded to the Twelfth Finance Commission’s recommendation by legislating its “Fiscal Responsibilities and Budget Management Act (FRBM).” It sets out a reform agenda through fiscal correction path in the medium term with the long-term goal of securing............

Chapter 1 - Finances of the State Government
(PDF 3.89 MB)

Audit Report (State Finances) 3 for the year ended 31 March 2009 Finances of the State Government Orissa Fiscal Responsibility and Budget Management (FRBM) Act, 2005 The State Government has enacted the Fiscal Responsibility and Budget Management (FRBM) Act, 2005 to ensure prudent and improved............

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10 April 2015
Compliance Financial Performance
Maharashtra
Report No. 2 of 2015 - Performance Audit on Public Sector Undertakings of Government of Maharashtra

Special financial support - GoM provides budgetary support by way of grants and subsidies to PSUs as and when required. Guarantees - GoM also provides guarantees for the repayment of loans and interest thereon availed by PSUs from financial institutions. Investment in State PSUs 1.8 As............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 4 - Compliance Audit Paragraphs
(PDF 0.13 MB)

Audit observed that there was inordinate delay in finalisation of contract for repair of ESP fields. The budgetary offer for supply of material required for restoration of fields was sought from BHEL on 30 October 2013 after a period of four months from the date of failure. BHEL submitted the............

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16 March 2010
Financial
Odisha
Report of 2009 - Financial Audit on Revenue of Government of Odisha

1.2 Variations between the budget estimates and actuals The variations between the budget estimates and actuals of revenue receipts for the year 2008-09 in respect of principal heads of tax and non-tax revenue are mentioned below: (Rupees in crore ) Sl. No. Heads of revenue Budget............

Chapter 2 - Sales Tax, Value added Tax and Entry Tax
(PDF 0.21 MB)

CHAPTER-II: SALES TAX, VALUE ADDED TAX AND ENTRY TAX 2.1 Results of audit_ Test check of the assessments, refund cases and other records on sales tax. value added tax (VAT) and entry tax in commercial tax offices during the year 2008-09 revealed...

Chapter 4 - Land Revenue, Stamp Duty and Registration Fees
(PDF 0.09 MB)

Due to delay in implementation of the scheme. Government instructed in July 2004 to implement the market value guidelines latest by September 2004. As per information collected from registration offices and verification of records it was revealed that the sale statistics and other relevant............

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27 March 2010
Financial
Nagaland
Report of 2009 - Compliance, Financial and Performance Audit on State Finance of Government of Nagaland

assessment made by the Finance Commission (TFC) 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 2008-09. A comparison has been made to see whether the State has given adequate............

Sector:
Finance
Chapter 1 of Report of 2009 - Compliance, Financial and Performance Audit on State Finance of Government of Nagaland
(PDF 0.33 MB)

2 Chapter-I-Finances of the State Government Chart 1.1 presents the budget estimates and actual for some important fiscal parameters. Chart 1.1: Selected fiscal Parameters: Estimates vis-a-vis Actual during 2008-09 ? Budget Estimate Actual Chart 1.1: shows that the actual Revenue Receipts............

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