Audit Reports

1.1.2. Review of fiscal position Table 1.4 depicts t he performance of the State during 2016 -17 under major variables provided in the budget , based on recommendations of the Fourteenth Finance Commission (14 th FC) and targeted in the m edium term fiscal policy (MTFP) statement placed in......

This Report on the finances of the Government of Chhattisgarh (GoCG) intends to assess the financial performance of the State during 2016 -17 and to provide the State L egislature with inputs based on audit analysis of financial data. The Report attempts to analyse the financial......

Recommendation: The State Government should review investment in companies /corporations/banks whose financial performance do not even meet the borrowing cost of capital. Similarly, the State G overnment should ensure that loans are advanced to va rious entities at interest rates equal to or......

Assuming th at Gross State Domestic Product (GSDP) is a good indicator of the performance of the State’s economy , major fiscal aggregates like tax and non-tax revenue, capital expenditure, internal debt, and revenue and fiscal deficits have been presented as percentage to the GSDP at......

vii EXECUTIVE SUMMARY Background This Report on the finances of the Government of Uttarakhand is being brought out to assess the financial performance of the State durin g the year 2016-17 vis-à-vis the Budget and recommendations of Fourteenth Finance Commission (FFC) and analyses the......

The Report containing the findings of performance a udit and audit of transactions in various departments, audit of Statu tory Corporations, Boards and Government Companies and observations on Revenue Re ceipts, is presented separately.......

2.1.10 Action taken on the recommendations accepted by the Departments/ Government Performance audits conducted by the Accountant Gene ral are forwarded to the concerned Department/Government for their information with a request to furnish their replies. These are also discussed in exit......

In view of the arrears of accounts, the actual contribution of the PSUs to th e GSDP for the year 2016-17 could not be ascertained. 3.1.12 Performance of PSUs as per their latest fina lised accounts 3.1.12.1 The financial position and working results of worki ng Government companies and......

on Audit Reports 1.1.9 4 Status of placement of Separate Audit Reports of autonomous bodies in the State Assembly 1.1.10 5 Year-wise details of performance audits and paragra phs that appeared in Audit Reports 1.1.11 5 PERFORMANCE AUDIT PEYJAL DEPARTMENT Rejuvenation of River Ganga 1.2 6......

vii OVERVIEW This Report contains two performance audits viz. on (i) Rejuvenation of River Ganga, and (ii) National Rural Drinking Water Programme, a nd 24 compliance audit paragraphs......

This Chapter contains significant results of performance audit and compliance audit of departments/autonomous bodies of the Government of Uttarakhand for the year ended 31 March 2017. Chapter II of this Report contains significant findings of audit of receipts and expenditure of major......

Grants to local bodies recommended by 14 th Finance Commission 24.74 24.74 24.74 100.00 100.00 9 13 2217-05-NP-192-3096- Performance Grants to local bodies recommended by 14 th Finance Commission 34.54 34.54 34.54 100.00 100.00 10 16 5475-00-P-SP-800-2618-State......

Report (State Finances) for the year ended March 2017 vii Background This Report on the Finances of the Government of Od isha assesses the financial performance of the State during 2016-17 a nd provides an overview of financial data. The Report Based on the audited accounts of the State Governme......

4. The Report containing the findings of performance a udit and audit of transactions in various departments and observation s arising out of audit of Statutory Corporations, Boards and Governm ent Companies and the Report containing observations on Revenue R eceipts are presented......

The Committee on Public Undertakings (COPU) discussed the Performance Audit in October 2010. The review highlighted the following important issues: · The capacity utilisation of Gondal Pesticide Formulation unit was around 11 per cent in case of Dust Product formulation and around 31 per cent in......

In view of the arrears of accounts as above, the actual contribution of SPSUs to the GSDP for the year 2016-17 could not be ascertained and their performance could not be reported to the State Legislature. It is therefore, recommended that the Government may monitor the clearance of arrears in......

7 Arrears in nalisation of accounts 1.10-1.12 8-9 Placement of Separate Audit Reports 1.13 9-10 Impact of non-nalisation of accounts 1.14 10 Performance of SPSUs as per their latest nalised accounts 1.15-1.18 10-13 Analysis of networth of working SPSUs 1.19 14 Winding up of Non-Working......

The extent of arrears ranged from one to six years. Performance of SPSUs During the year 2016-17, as per their latest nalised accounts, out of 77 working SPSUs, 54 SPSUs earned prot of ` 3,647.96 crore and 14 SPSUs incurred loss of ` 18,412.39 crore. The major contributors to......

Annexure 4 Audit Report (PSUs) for the year ended 31 March 2017 – Report No. 3 of 2018 114 Statement showing operational performance of Gujarat State Road Transport Corporation (Referred to in paragraph 2.9) Sr. No. Particulars 2012-13 2013-14 2014-15 2015-16 2016-17 1 Average number of......

It helps to ensure effective management of their own operations and sustain quality of their administrative as well as financial performance. It also helps to ensure whether the operations are carried out according to the applicable laws and regulations 11 A Non-Government Organisation12......

3.13.5 Fourteenth Finance Commission The Basic Grant (BG) and Performance Grant (PG) can be assessed by all States as per criteria laid down by the Commission. The State Government is required to release the grants to ULBs within 15 days from the date of receipt of grants from GoI. The......

The second chapter contains a Performance Audit paragraph and a Compliance Audit paragraph on the Audit of financial transactions of PRIs. The fourth chapter contains two Compliance Audit paragraphs and three individual paragraphs on ULBs. A synopsis of the findings contained in the......

mechanism and financial reporting issues of Panchayati Raj Institutions 1.1 1 CHAPTER II PANCHAYATS, RURAL HOUSING AND RURAL DEVELOPMENT DEPARTMENT PERFORMANCE AUDIT AND COMPLIANCE AUDIT Implementation of Sardar Patel Awas Yojana 2.1 13 Accessibility of select public services to the rural......

CHAPTER-II PERFORMANCE AUDIT CHAPTER II PERFORMANCE AUDIT This chapter contains findings of Performance Audit on “Working of select Government Medical......

CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Performance Audit of selected programmes and activities and Compliance Audit of various Departments of State Government. Compliance Audit refers to......

01 -- -- 01 12 02 16 03 06 03 13 05 09 04 04 05 13 02 07 06 14 95 34 Note : Performance Audit (PA) and Compliance Audit (CA) Appendices 116 APPENDIX - IV Illustrative cases of toxic chemical exposure to workers found in factories (Reference: Paragraph 3.7.4.3; Page 88) Name of factory Date of......

TABLE OF CONTENTS Particulars Paragraph number Page number Preface v CHAPTER-I – INTRODUCTION 1 CHAPTER-II – PERFORMANCE AUDIT HEALTH AND FAMILY WELFARE DEPARTMENT Working of select Government Medical Colleges and attached Teaching Hospitals 2.1 13......

1 Chapter I Introduction 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Performance Audit of selected programmes and activities and Compliance Audit of various Departments of Government o f Rajasthan (GoR) . Compliance......

3.10. 5 Monitoring and Evaluation  Failure of the Department to monitor TPs: As per provisions of ELSTP guidelines, RSLDC was to review the performance of TPs, who failed to provide minimum 50 per cent of employment after completion of training programmes. Further, no programme was to be......

Appendices 177 Appendix 1.2 (Refer paragraph 1.6 ; page 3 ) Audit findings from Performance and Compliance Audits conducted during the last five years Report No. and year Para No. Subject Nam e of Department PAC Report No. & Year Action Taken Report No. & Year 1 of 2013 (2011 -12) 2.2 Computer......

Sector Audit), Rajasthan , Jaipur 1.4 2 Planning and conduct of audit 1.5 2 Significant audit observations 1.6 3 Response of the Departments to Performance Audit s/ Compliance Draft Paragraphs 1.7 9 Lack of response to audit observations 1.8 9 Follow -up on Audit Reports 1.9 10 Chapter II......