Audit Reports

1.1 Introduction The Punjab State Electricity Board (Board) was a ve rtically integrated agency responsible for generation, transmission & distribu tion of electricity in the State. As part of power sector reforms, the Board w as unbundled and two successor companies, the Punjab State...............

Conclusion and Recommendations 4.1 Conclusion The Performance Audit covered the implementation of the Scheme in order to examine whether the directives pertaining to financ ial and operational parameters envisaged in the UDAY scheme and MoU wer e adhered to and overall objective of...............

No. Financial parameters Purpose/envisaged benefits 1. Taking over 75 per cent of Company’s outstanding debts as on 30 September 2015 by Government of Punjab (GoP). Financial support by reducing debts and interest burden of the Company. 2. Conversion of 25 per cent of the Company's debts...............

Compliance with financial rul es, procedures and directives as well as the timeliness and quality of reporting on the status of such compliance is, thus, one of the attributes of good governance. Reports on compliance and controls, if effective and operation al, assist the Government in meeting...............

Chapter-V State Public Sector Enterprises 119 Chapter-V State Public Sector Enterprises This chapter discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled Ot her Companies (GCOCs). Impact of...............

It spreads over a ge ographical area of 50,362 sq. km. and ranks 20 th among States in terms of area. It has been organised into 22 districts. The districts have fur ther been divided into 92 sub-divisions, 150 blocks and 12,581 inhabited v illages. As per 2011 Census, the State’s population...............

The estimates of the expendi ture show ‘charged’ and ‘voted’ items 1 of expenditure separately and distinguish expendit ure on revenue account from other expenditure. Legislative authori sation is necessary before incurring any expenditure by the State Government. As per the Punjab...............

significant results of the performance audit on Outcomes of Higher Education in Punjab in respect of Higher Education schemes being implemented by Department of Higher Education, sele cted Universities and colleges covering the period April 2015 to March 20 20 . Introduction and Audit framework...............

and Audit framework 1 Chapter -I Introduction and Audit framework 1.1 Introduction Higher education 1 plays a vital role in the country’s overall develo pment. The Indian higher education system is the third largest in the world, next to the United States and China. The role of Indian higher...............

Name of Indicator Numerator of the indicator Denominator of the indicaor Formula Key outcomes indicators 1 Average percentage of courses having focus on Employability/ Entrepreneurship/ Skill development during the last five years Number of courses having focus on Employability or...............

Chapter-III Quality of Higher Education 33 Chapter-III Quality of Higher Education This chapter discusses societal perspective of high er education outcomes in terms of teaching-learning processes and research c apabilities of Higher Education...............

The UGPL was to pass through the land of Chuharia, Jaurkian and Jagatgarh Bandra villages. The main objective of the project was to provide irrigation facility to 699 hectare land of 273 farmers 35 of two villages 36 and to reduce the water losses as well as labour cost of irrigation. As per...............

is an introductory chapter, which contains financi al profile of the State, planning and conduct of audit and follow-up on Audit Reports; Chapter-II deals with audit findings on compliance audit in r espect of Public Sector Undertakings of Social, General and Economic sectors comprising 13...............

To discharge these functions, the funds required by the local bodies a re not large by any means but even then, the task of balancing the budgets of local bodies remains dependent entirely on Government support. The key to make these bodies viable, dependable and successful units of self-gov...............

Act, 19 92 (74 th CAA) was enacted, which came into force on 1 June 1993, to g ive Constitutional recognition to the Urban Local Bodies (ULB) for dec entralising urban governance along with the Constitutional right to e xist. The 74 th CAA authorised the State Government to enact laws to em...............

It spreads over a geographical area of 50,362 sq. km and ranks 20 th among States in terms of area. It has been organised into 22 districts. The districts have further been divided into 91 sub-divisions, 150 blocks and 12,581 inhabited villages. As per 2011 Census, the State’s population was...............

Compliance with financial rules, procedures and directives as well as the timeliness and quality of reporting on the status of such compliance is, thus, one of the attributes of good governance. Reports on compliance and controls, if effective and operational, assist the Government in meeting its...............

24/ 23.07.2016 1126 11 13 5,94,085 232/02.08.2016 4,83,863 1,10,222 Satpal Bandna Kumari 11070882238 5. 25/ 23.07.2016 1127 6 7 3,33,073 233/02.08.2016 2,7 9,209 53,864 Amrit Lal 11070882238 6. 34/ 24.08.2016 1557 4 6 3,06,962 180/01.09.2016 1,79,174 1,27,788 Maninder Kaur Amrit Lal...............

audit on “Soil and water conservation in Punjab for sustaina ble agriculture” and 10 paragraphs involving money value of ` 726.23 crore as detailed below: Year Performance Audit Paragraphs Number Money value ( ` `` ` in crore) Number Money value (` `` ` in crore) 2018-19 01 93.01 10...............

i Table of contents Description Reference to Paragraph Page Preface -- vii Overview -- ix-xv PART – I Social, General and Economic Sectors (Non-Public Sector...............

and Trade 2.1 Tax administration The Financial Commissioner Taxation and Principal S ecretary to the Government of Punjab is overall in-charge of the De partment of State Taxes. The Department administers Goods and Services Tax a s well as Punjab Value Added Tax Act (PVAT Act)/Central Sales Tax...............

The tax administration is governed by Acts and Rules framed separately for each Department . 7.2 Results of audit There were 87 auditable units under Major Head 0029 -Land Revenue, 16 units under Major Head 0045-Entertainment and Luxury Tax and one unit under Major Head 0075-State...............

General and Economic Sectors (Non-Public Sector Undertakings) Chapter - I Introduction 1 Chapter-I Introduction 1.1 Budget profile There are 40 departments and 42 autonomous bodies f unctioning in the State 1. The position of budget estimates and actual expendi ture there-against by the...............

The Financial Commissioner Taxation and the Princip al Secretary to the Government of Punjab is overall in-charge of the Ex cise and Taxation Department. The administration of the Punjab Excise Act, 1914, is carried out by Additional Excise and Taxation Commissioner at P atiala and six...............

Chapter - IV Stamp Duty 104 103 Chapter-IV Stamp Duty 4.1 Tax administration The State Government exercises control over the reg istration of instruments through the...............

COMPLIANCE AUDIT 9 CHAPTER II COMPLIANCE AUDIT AUDIT OF SELECTED TOPICS HEALTH AND FAMILY WELFARE DEPARTMENT 2.1. Implementation of Food Safety and Standards Act, 2006 2.1.1. Introduction The Food Safety and Standards Authority of India (FSSAI)...............

local bodies with powers and aut hority as may be necessary to enable them to function as institutions of self -government and make provisions for devolution of powers and responsibilities. A Performance Audit on ‘Efficacy of Implementation of the 74 th Constitution Amendment Act’ was condu...............

Article 243R Composition of Municipalities: All the seats in a Municipality shall be filled by direct elections and by persons with special knowledge in municipal administration nominated by Government. The Legislature of a State may by law, provide for representation to the...............

31 CHAPTER IV DEVOLUTION OF FINANCIAL RESOURCES Robustness of Urban Local Bodies (ULBs) gets reflected in the state of their finances and in their capacity to...............

19 CHAPTER III EFFICACY IN DEVOLUTION OF FUNCTIONS In accordance with Article 243W of 74 th CAA, Section 30 (3) of Kerala Municipality Act envisages that the Government shall...............