Audit Reports

23 March 2012

Compliance Financial Performance

Meghalaya

Report of 2011 - Compliance, Financial and Performance Audit on State Finance of Government of Meghalaya

To give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in the Budget estimates of 2010-11 and projections made by the Twelfth/Thirteenth Finance Commissions. Based on the audited accounts of the Government of............

Sector:

Finance

Appendices

_{(PDF 7.65 MB)}

3 For the period 2004-05 to 2009-10 or 2010-11 as the case may be. 74 Appendices APPENDIX 1.2 Fiscal Responsibility and Budget Management Act, 2006 (Reference: Pages 1 & 3) The Fiscal Responsibility and Budget Management Act The State Government has enacted the Meghalaya Fiscal Responsibility............

Chapter 1 - Finances of the State Government

_{(PDF 11.29 MB)}

Appendix 1.2 of the Chapter briefly outlines the Fiscal Responsibility and Budget Management Act of the Government while Appendix 1.3 presents the time series data on key fiscal 1 The Fifth Finance Commission accorded (1969) special status to three states on the basis of harsh terrain,............

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23 March 2012

Compliance Financial Performance

Meghalaya

Report of 2011 - Performance Audit on Revenue of Government of Meghalaya

form in Inter-State Trade" and audit of Sales Tax Department revealed the following irregularities: We found that the Department had not prepared any Budget Estimates and did not maintain a database of concessions/exemptions given under CST. We found that the online filing of application for............

Sector:

Taxes and Duties |

Finance |

Transport & Infrastructure |

Power & Energy |

Environment and Sustainable Development

Chapter 6 - Forest Receipts

_{(PDF 6.88 MB)}

(T in crore) Year Budget Actual Variation Percentage Total Percentage of estimates receipts Excess (+)/ of variation non-tax actual receipts shortfall (-) receipts vis-i-vis total of the non tax receipts State 2006-07 14.30 16.66 (+12.36 17 184.37 9 2007-08 17.85 15.60 (-) 2.25 13 199.35 8............

Chapter 7 - Mining and other Non-Tax Receipts

_{(PDF 3.41 MB)}

(fin crore) Year Budget Actual Variation Percentage Total Percentage estimates receipts excess (+)/ of variation non-tax of actual shortfall (-) receipts receipts vis- of the a-vis total State non-tax receipts 2006-07 105.00 109.03 (+) 4.03 4 184.37 59 2007-08 121.43 123.66 (+)2.23 2 199.35 62............

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29 March 2011

Compliance Financial Performance

Mizoram

Report of 2010 - Compliance, Financial and Performance Audit on State Finances of Government of Mizoram

to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in Fiscal Responsibility and Budget Management Act, 2006 as well as in the Budget Estimates of 2009-10. A comparison has been made to see whether the State has given adequate............

Sector:

Taxes and Duties |

Finance |

Transport & Infrastructure |

Power & Energy |

Science and Technology |

Information and Communication |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Appendices

_{(PDF 1.77 MB)}

which guarantees 130.38 131.97 196.31 118.26 118.26 118.26 118.26 on accounts of budgeted borrowing and SPV borrowing) C. Capital Account: 1. Capital Outlay 466.44 544.24 332.95 621.14 393.87 472.38 550.89 2. Disbursement of 0.25 6.12 9.07 17.38 25.17 25.17 25.17 Loans and Advances 3.............

Chapter 1 - Finances of the State Government

_{(PDF 7.97 MB)}

The Chart below presents the budget estimates and actuals for some important fiscal parameters during 2009-10. Chart-1.1: Selected Fiscal Parameters: Budget Estimates vis-a-vis Actuals Tax Non-tax Revenue Revenue Interest Capital Revenue Fiscal Primary Revenue Revenue Receipt Expenditure............

Glossary

_{(PDF 0.86 MB)}

AC Bill Abstract Contingent Bill AE Aggregate Expenditure AICTE All India Council of Technical Education 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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14 June 2014

Compliance Financial Performance

Maharashtra

Report No. 2 of 2014 - Performance Audit on Public Sector Undertakings of Government of Maharashtra

1.1,1.21,1.22,1.23, 1.26,1.33,1.34,1.35, 1.37,1.38,1.39,1.40, 1.41 and 1.48 123-133 3 Statement showing equity and loans received out of budget and grants and subsidy received/receivable, guarantees received, waiver of dues, loans written off and loans converted into equity during the year and............

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Education, Health & Family Welfare

Annexures

_{(PDF 0.39 MB)}

133 Audit Report No.2 ofPSUsfor the year ended 31 March 2013 Annexure-3 Statement showing equity and loans received out of budget and grants and subsidy received/receivable, guarantees received, waiver of dues, loans written off and loans converted into equity during the year and guarantee............

Chapter 4 – Compliance Audit Paragraphs relating to Government Companies

_{(PDF 0.23 MB)}

Chapter IV Compliance Audit Paragraphs Chapter IV 4. Compliance Audit Paragraphs Important Audit findings emerging from test check of transactions of the State Government companies are included in this Chapter. Government companies Maharashtra...

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16 March 2011

Compliance Financial Performance

Meghalaya

Report of 2010 - Compliance, Financial and Performance Audit on State Finances of Government of Meghalaya

an effort has been made to compare the achievements with the targets envisaged by the State Government in Meghalaya Fiscal Responsibility and Budget Management (MFRBM) Act, 2006 as well as in the Budget estimates of 2009-10. A comparison has been made to see whether the State has given............

Sector:

Finance

Appendices

_{(PDF 6.82 MB)}

68 Audit Report on State Finances for the year ended 31 March 2010 APPENDIX 1.2 Part A : Fiscal Responsibility and Budget Management Act, 2006 (Reference: Page 2) The Fiscal Responsibility and Budget Management Act The State Government has enacted die Meghalaya Fiscal Responsibility and............

Chapter 1 - Finances of the State Government

_{(PDF 9.87 MB)}

Appendix 1.2 of the Chapter briefly outlines the fiscal responsibility and Budget Management Act of the Government and Outcome Indicators of the State’s Own Fiscal Correction Path while Appendix 1.3 presents the time series data on key fiscal variables/parameters and fiscal ratios relating to............

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11 June 2013

Financial

Manipur

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012, Government of Manipur

to the analysis, an effort has been made to compare the 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 2011-12. Based on the audited accounts of the Government of Manipur for the............

Sector:

Finance

Appendices

_{(PDF 7.14 MB)}

68 Appendices Appendix - 1.1---contd. Part E Fiscal Responsibility and Budget Management (FRBM) Act, 2005 The Fiscal Responsibility and Budget Management (FRBM) Act, 2005 The State Government enacted the Manipur Fiscal Responsibility and Budget Management (FRBM) Act in August 2005 to ensure............

Chapter I - Finances of the State Government

_{(PDF 9.82 MB)}

1.2 Fiscal Responsibility and Budget Management (FRBM) Act, 2005 As per recommendation of the Twelfth Finance Commission (TFC), the State Government has enacted (August 2005) the Manipur Fiscal Responsibility and Budget Management (MFRBM) Act, 2005 and MFRBM Rules. A Medium Term Fiscal Policy............

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Compliance Financial Performance

Mizoram

Report of 2009 - Compliance, Financial and Performance Audit on State Finance of Government of Mizoram

^šš '}ÀŒvuvš� Áoo � šZ }µvšvš 'vŒo~˜X Financial Management and Budgetary Control : ^o}Á ‰ }( ‰Œ}PŒuu ]u‰ouvšŸ}v ]v šZ ^šš oL v............

Sector:

Finance

Appendices

_{(PDF 0.42 MB)}

Total Outstanding 163.25 130.38 196.31 196.31 196.31 196.31 196.31 guarantee (Ofwhich guarantees on accounts of budgeted borrowing and SPV borrowing) C. Capital Account: 1. Capital Outlay 451.37 466.44 288.69 541.42 332.95 477.36 585.57 2. Disbursement of 34.09 0.25 10.51 10.41 9.07 7.57 7.57............

Chapter 1 - FINANCES OF THE STATE GOVERNMENT

_{(PDF 1.04 MB)}

Several reasons may account for the deviation of the actual realization from the budget estimates. It may be because of unanticipated and unforeseen events or under or over estimation of expenditure or revenue at the budget stage etc. Actual realization of revenue and its disbursement, however,............

Glossary of Abbreviation

_{(PDF 0.04 MB)}

AC Bill Abstract Contingent Bill AE Aggregate Expenditure BAFFACOS Bamboo Flowering and Famine Combat Scheme BCR Balance from Current Revenue BE Budget Estimate CAG Comptroller and Auditor General of India CAP Comprehensive Action Plan CE Capital Expenditure CFS Consolidated Fund of the State............

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21 February 2014

Compliance Financial Performance

Himachal Pradesh

Report of 2013 - Compliance, Financial and Performance Audit on State Finances of Government of Himachal Pradesh

to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State government in Fiscal Responsibility and Budget Management (FRBM) Act, 2005 amended further by Act No. 25 of 2011 and the Budget Estimates of 2012-13. Based on the audited accounts of............

Appendices

_{(PDF 25.91 MB)}

for reduction of Avoidance of debt 83 Audit Report on State Finances for the year ended 31 March 2013 Appendix-1.2 Part-B Fiscal Responsibility and Budgetary Management (FRBM) Act, 2005 (Amended vide Act No. 25 of 2011) The Government of Himachal Pradesh enacted the Fiscal Responsibility and............

Chapter 1 - Finances of the State Government

_{(PDF 32.17 MB)}

Percentage variation of actual over prescribed proposed made in Targets Targets Projections of in FRBM in the Five Year of of five year fiscal Act Budget Fiscal FRBM Budget plan/MTFP plan/MTFP Act Revenue Maintain 0.55 (-) 0.80 (->245.45 Surplus (+)/ revenue Deficit!-)/ GSDP surplus (in per............

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19 March 2010

Compliance Financial Performance

Meghalaya

Report of 2009 - Compliance, Financial and Performance Audit on State Finance of Government of Meghalaya

Government of Meghalaya responded to the Twelfth Finance Commission's (TFC) recommendation by legislating 'Meghalaya Fiscal Responsibilities and Budget Management (MFRBM) Act' in November 2006. It sets out a reform agenda through fiscal correction path in the medium term with the long-term............

Sector:

Finance

Appendices

_{(PDF 6.33 MB)}

Appendices APPENDIX 1.1 Part A : Structure and Form of Government Accounts (Reference: Page 1) Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund and (iii)...

Chapter 1 - Finances of the State Government

_{(PDF 9.67 MB)}

62.31 crore). Several reasons may account for the deviation of the actual realisation from the budget estimates. It may be because of unanticipated and unforeseen events or under or over estimation of expenditure or revenue at the budget stage, etc. Actual realisation of revenue and its............

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14 June 2014

Performance

Maharashtra

Report No. 1 of 2014 - Performance Audit on Revenue Sector of Government of Maharashtra

(Paragraph 6.2.10.1) Incorrect grant of exemption from payment of TOSE to Railways for utilisation of energy on its residential and commercial areas, though not envisaged in the Maharashtra Tax on Sale of Electricity Act, 1963 (MTSE Act), resulted in short realisation of tax of ` 1.55 crore.............

Chapter 6 – Other Tax Receipts

_{(PDF 0.22 MB)}

(Paragraph 6.2.10.1) Incorrect grant of exemption from payment of TOSE to Railways for utilisation of energy on its residential and commercial areas, though not envisaged in the Maharashtra Tax on Sale of Electricity act, 1963 (MTSE Act), resulted in short realisation of tax of ` 1.55 crore.............

Download Full Report _{(PDF 1.79 MB)}

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Meghalaya

Meghalaya

Mizoram

Maharashtra

Meghalaya

Manipur

Mizoram

Himachal Pradesh

Meghalaya

Maharashtra