Audit Reports

Chapter-VI Human resources of Urban Local Bodies 59 Chapter-VI Human resources of Urban Local Bodies 6.1 Limited powers over human resources Adequate and qualified manpower is essential for the empowerment of Urban Local Bodies (ULB). Fifth SFC also ...

Chapter-V Financial resources of Urban Local Bodies 39 Chapter-V Financial resources of Urban Local Bodies The Fifth SFC had observed that local bodies in Punjab continue to perform the same functions which they had been handling pri or to the...

Executive Summary vii Executive Summary The Report contains significant results of the performance audit of Direct Benefit Transfer (Cash Transfer) in the Department of Social Security and Women and Child Development, and Department of Gove rnance...

Chapter-III Process re-engineering for implementation of Direct Benefit Transfer 13 Chapter-III Process re-engineering for implementation of Direct Benefit Transfer 3.1 Financial management 3.1.1 Budget and expenditure The details of budget and...

Chapter-IV Quality of Accounts and Financial Reporting Practices 97 Chapter-IV Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with relevant and reliable i nformation significantly contributes to...

Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 8 Chapter - III Compliance Audit Part-I: Chapter II - Performance Audit 9 39 Chapter-III Compliance Audit CIVIL AVIATION DEPARTMENT 3.1 Non-realisation of...

121 Chapter - VI Forestry and Wild Life 121 Chapter-VI Forestry and Wild Life 6.1 Tax administration The Principal Secretary to the Government of Punjab is the overall in-charge of the Forest Department. The overall control and supe rintendence of...

Part-I: Chapter I - Introduction 7 Chapter - II Performance Audit Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 8 7 Chapter-II Performance Audit SOIL AND WATER CONSERVATION, AND AGRICULTURE AND FARMERS’...

Overview 1 Overview Report No. 1 of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 2 ix Overview This Report comprises two parts containing two performance audits and 28 paragraphs. Part-I pertains to Social, General a nd...

1 PART - II Revenue Sector Report No. _ of the year 2021 - Social, General, Revenue and Economic Sectors (Non-PSUs) 2 3 Chapter - I General 73 73 Chapter-I General 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the...

89 Chapter - II Taxes/VAT on Sales and Trade 90 89 Chapter-II Taxes/VAT on Sales 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...

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) is...

i CONTENTS Description Reference Paragraph Page PREFACE iii OVERVIEW vii CHAPTER I - INTRODUCTION About this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the...

APPENDICES 61 Appendices APPENDIC ES Appendix 1.1 Eleventh Schedule of the Constitution of India (Reference: Paragraph 1.6.2 ) 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation...

5 CHAPTER II EMPOWERMENT THROUGH INSTITUTIONAL MECHANISM 2.1 Enactment of State Legislation As t he Kerala Municipalities Act, 1960 and the Kerala Municipal Corporations Act, 1961 were not in conformity with the provisions of Part IXA of the...

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 transfer all institutions, schemes, buildings, other properties, assets...

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 look after their own needs. Devolution to take effect in its true sense in the context of...

Appendices 59 Appendix 1.1 List of selected ULBs (Reference: Para graph 1.5 ) Corporations 1. Thiruvananthapuram Corporation 2. Kochi Corporation 3. Kozhikode Corporation Municipalities 1. Nedumangad 2. Kayamkulam 3. Haripad 4. Pandalam 5....