Audit Reports

In addition, the scheme did not cover nine out of 2 4 districts of the State as milk route was not established by MILKFED. The performance of the two-milch cattle dairy was p oor (8.40 per cent of target), when compared to the five or more cattle d airies (where performance ranged between 45.76......

The 13 th and 14 th FCs have also endorsed the principle of benchmarking and included SLB as one of the conditions for the allocation of performance-based grants to ULBs. MoUD defined a common minimum framework for monitoring and reporting on performance indicators; of which eight performance......

District (DC assisted by Project Director, DUDC) Review the performance of ULBs on waste management process; Facilitate identification and allotment of suitable land for solid waste processing and disposal facilities. ULBs (headed by Commissioner, Municipal Commissioner or Chief Officer)......

capita estimates indicated by ULBs and as worked out by audit 78 3.3 Status of committees prescribed to oversee the implementation of MSWM 79 3.4 SLB performance indicators and benchmarks pertaining to SWM 80 3.5 Status of achievements (2016-17) of 30 test-checked ULBs vis-à-vis targets fixed and......

Besides, it has an adverse impact on the aesthetic appearance of the surroundings. We conducted a performance audit on ‘Solid Waste Management in Urban Local Bodies’ for the period 2012-13 to 2016-17 to assess whether management of municipal solid waste (MSW) and special waste (including......

(Own sources are utilised for revenue expenditure) The funds under 13 th and 14 th Finance Commissions (FC) in the form of basic grants and performance grants and the State Finance Commission (SFC) grants were released to ULBs on weighted average method 13. 4.3 Receipts and expenditure......

In response to audit query about cases of plastic ingestion by cattle in 35 test- checked ULBs, four 51 ULBs informed that:  out of 895 such cases, surgeries were conducted in 97 cases and 2,319 kilograms of plastic was removed (Exhibit 8.2); and  37 deaths were reported (Exhibit......

The provision for penalties should be made known to the people and details of those punished should be publicised widely to deter others. Audit did not notice any instances of incentive/disincentive mechanism to promote segregation of waste in any of the test-checked ULBs. We also noticed......

2. The Report covering the period 2012-17 contains the results of performance audit of ‘Solid Waste Management in Urban Local Bodies’. 3. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of......

Though DPRs prepared during 2016-17 assessed the resource deficit, these failed to address measures for bridging this deficit. But audit did not come across any instance of ULB asking for funds from the State Government. ULBs did not utilise the funds provided for creation of capital assets by......

The State Government stated (May 2018) that issues observed by audit would be addressed and DMA floated tenders to select suitable agencies to carry out various IEC programmes at ULB level. Recommendation 10: The State Government should accord required priority to IEC and ensure that IEC......

1 Chapter I Introduction 1.1 Definition and classification of waste Wastes are materials that are not prime products (that is products produced for the market) for which the generator has no further use in terms of his/her own purposes of...

Glossary 95 Glossary 3R Reduce, Reuse and Recycle ACS Additional Chief Secretary to Government AFR Alternative Fuel and Raw Material AIILSG All India Institute of Local Self Government, Pune AMC Ahmedabad Municipal Corporation AMRUT Atal Mission for ...

(i) The Directorate of Secondary Education, GoB, disbursed performance based grants 5 to the Bihar School Examination Board (BSEB) to be distributed by the District Education Officers. Test check of records revealed that the BSEB had released ` 0.50 crore to Chandrasekhar Janata Inter......

This Report intends to assess the financial performance of the State during 2016-17 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report attempts to analyse the financial performance against the targets envisaged by the Bihar Fiscal......

Recommendation: The Finance Department and the concerned administrative departments should review investment to entities whose financial performance does not even meet the borrowing cost of capital. In any event, no investment should be made or loans extended to entities whose accounts are in......

and Economic Sectors) for the year ended\ March 2017 CHAPTER-I INTRODUCTION 1.1 About this Report This report relates to matters arising from the performance audit of selected programmes and activities and compliance audit of departments under General, Social and Economic Sectors of the......

This Report contains significant results of the performance audit and compliance audit of the departments of the Government of Bihar under the General, Social and Economic Sector Services. The instances mentioned in this Report are those which came to notice in the course of test-audit for......

Overview c OVERVIEw Audit Report (General, Social and Economic Sectors) for the year ended\ March 2017 d OVERVIEw For the Audit Report 2016-17, five Performance Audits (PAs), five Thematic Audits (TAs) and compliance audits were attempted. Section 18 (1) (b) of the Comptroller & Auditor......

audit observations (Draft Paragraphs/Performance Audits/Thematic Audits) 1.4 3 Response of the Government and auditee units during the conduct of Performance/Thematic Audits 1.5 3 Follow-up on Audit Reports 1.6 4 Recoveries at the instance of Audit 1.7 5 Status of placement of Separate Audit......

Between April and August 2017, 37 draft paragraphs and a Performance Audit (PA) on ‘Working of Geology and Mining Department, Assam ’ were sent to the Principal Secretaries/Secretaries of the respective Departmen ts by name. The replies furnished by the Departments/Directorates have been......

87 Appendix – I (Reference: Paragraph 1.7.3) Action taken by the Excise Department on the recomm endations Year of Audit Report Name of the Performance Audit Recommendations Action taken by the Department/ Government 2012-13 ‘Receipts under State Excise’ The Commissioner of Excise......

at pre-revised rate 5.5 55 Unauthorised extraction of minor minerals 5.6 56 CHAPTER-VI: MINES AND MINERALS DEPARTMENT Results of audit 6.1 57 Performance Audit on ‘Working of Geology and Mining Department, Assam’. 6.2 57 Appendices 87 Glossary......

vii taxes/duties/royalty, interest and penalty etc., loss of revenue, irregular exemption and other irregularities. It also contai ns a Performance Audit on ‘Working of Geology and Mining Department, Assam’. Some of the major findings are mentioned below: I. GENERAL  The total......

AVAT Assam Value Added Tax BE Budget Estimate CST Central Sales Tax GoA Government of Assam GoI Government of India IR Inspection Report PA Performance Audit PAC Public Accounts Committee VAT Value Added Tax Chapter - II : Finance (Taxation) Department AA Assessing Authority ACT......

The major observations made in audit during the yea r 2016-17 are discussed in succeeding paragraphs. PERFORMANCE AUDIT Home Department 3.2 Working of Fire and Emergency Services The Fire and Emergency Services (F&ES), Assam has b een identified as a multi hazard first responder and entrusted......

This chapter contains one Performance Audit (PA) on ‘Flood Control in Assam’ and eight Compliance Audit paragraphs. The major observations made in audit during the yea r 2016-17 are discussed in succeeding paragraphs. PERFORMANCE AUDIT Water Resources Department 2.2 Flood Control in Assam......

Appendix-1.2 (Reference to paragraph-1.2.5) List of selected samples ( i.e., selected Districts, Divisions, Blocks, GPs/VDCs/VC DCs) in respect of Performance Audit on ‘National Rural Drinking Water Programme (NRDWP)’ Stratum Name of the selected Name of the selected Blocks Name of the......

two Compliance Audits viz., ‘Incentive to Scheduled Caste students (Scholarship schemes)’ and ‘Border Areas Development Programme’, three Performance Audits (P As) (Social Sector: one, Economic Sector: one and General Sector: one) and A udit of ‘Pension Management System of the......

OF CONTENTS Paragraph Page(s) Preface - vii Executive summary - ix CHAPTER-I SOCIAL SECTOR Introduction 1.1 1 Planning and conduct of Audit 1.1.1 1 PERFORMANCE AUDIT Public Health Engineering Department Implementation of National Rural Drinking Water Programme 1.2 2 Pension and Public Grievances......

In 2009, the Ministry of Urban Development (MoUD), GoI initiated the process of service level benchmarking (SLB) for basic urban services to ensu re performance based accountability and optimal utilisation of infrastructure investments. The 13 th FC also included SLB as one of the nine conditions......

CHAPTER V Performance audit of “Utilisation of 13 th and 14 th Finance Commission Grants by Urban Local Bodies” Executive Summary The 13 th Finance......

Chapter II PERFORMANCE AUDIT Implementation of recommendations of Fourth Assam State Finance Commission and utilisation of the Grants by Panchayati Raj......

5 Annapurna Providing food grains every month free of cost to the senior citizens who, though eligible, remained uncovered under the IGNOAPS. A Performance Audit of IGNOAPS was included in the Audit Report for the year 2013-14. This present audit examines the implementation of N FBS and IGNWPS......

Grand Total 1,00,94,410 Audit Report on Local Bodies for the year 2016-17 110 Appendix – XIII (Ref: Para No 5.1.2 & 5.6.2) Conditions for drawal of Performance Grant under 13 th & 14 th FC by a State (a) 13 th FC - For the years 2011-12, 2012-13, 2013-14 and 2014 -15, a State Government will be......

The second and third chapters contain a Performance Audit of “Implementation of r ecommendations of Fourth Assam State Finance Commission and Utilisation of the Grants by Panchayati Raj Institutions” and Compliance audit paragraphs of PRIs respectively. T he fifth and sixth chapter contain a......

1.10 8 Submission of Utilisation Certificates 1.11 8 Internal Audit and Internal Control system in PRIs 1.12 8 Sources of funds 1.13 10 CHAPTER-II Performance Audit of “Implementation of recommendations of Fourth Assam State Finance Commission and Utilisation of the Grants by Panchayati Raj......

This chapter contains two Performance Audits on ‘Sports infrastructure in Meg halaya including follow up audit of Performance audit on Development of Sports and Y outh Activities in Meghalaya which featured in the Audit Report for the year end ed 31 March 2012’ and ‘Urban Development in......

vii EXECUTIVE SUMMARY This Report contains chapters on Social, Economic, General and Economic (PSUs) Sectors comprising three Performance Audits and sev en compliance audit paragraphs which includes compliance audit of the Implementati on of the Border Area Development......

-73 2014-15 816.00 126.16 -689.84 -85 2015-16 448.40 193.36 -255.04 -57 2016-17 140.00 273.71 133.71 96 Appendices 181 Appendix - 4.2.4 Operational performance of MePDCL for five years f rom 2012-13 to 2016-17 (Reference: Paragraph 4.2.13) ( ` `` ` in crore) Sl No. Particulars 2012-13 2013-14......

March 2017, 17 departments (civil departments including Public Works Department) did not submit suo motu explanatory notes on 12 paragraphs and five Performance Audits (PAs) included in the Audit Repo rts (Social, Economic, General and Economic (PSUs) Sectors) for the years 2012-13 to 2015-16,......

Preface v Executive Summary vii CHAPTER I – SOCIAL SECTOR 1.1 Introduction 1 1.2 Sports Infrastructure in Meghalaya including follow up audit of Performance audit on ‘Development of Sports and Youth Activities in Meghalaya’ which featured in the Audit Report for the year ended 31 March......

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3.2.7 Non-provision for display of unit-wise approvals The Single Desk Performance Report of SDP portrays the status of approvals (Factory plan approval, power feasibility certificate, CFE/CFO, etc.) sought by the entrepreneurs and issued by line departments. The portal displayed that the line......

of Government Departments 1.5 3 - 4 Expenditure by Departments in Economic Sector Grants 1.6 4 - 5 Significant Audit Findings 1.7 5 - 12 Chapter - II Performance Audit Water Resources Department Polavaram Irrigation Project 2.1 13 - 43 Information Technology, Electronics and Communications......

This Report contains significant results of Performance Audit and Compliance Audit on Water Resources Department; Information Technology, Electronics and Communications Department; Environment, Forests, Science and Technology Department; and Industries and Commerce Department of Government of......

Medium Enterprise NBA : National Biodiversity Authority NeGP : National e-Governance Plan NH : National Highway NMS : Network Monitoring System PA : Performance Audit PAFs : Project Affected Families PBRs : People’s Biodiversity Registers Glossary Page 99 PCCF : Principal Chief Conservator of......