Audit Reports

Compliance Financial Performance

Karnataka

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

MTFP became a rolling annual document andthe fiscal targets and policies set out in MTFP were dovetailed to the annual budgetary exercise to operationalise the restructuring plan. Karnataka was the firstState to enact (September 2002) the Fiscal Responsibility Act (FRA) providing statutory............

Annexures of Report of 2011 - Compliance Financial and Performance Audit on State Finance of Government of Karnataka

_{(PDF 12.12 MB)}

31 March 2011 Appendices Appendix 1.4 Outcome indicators of the State son fiscal correction path (Reference: Para 1.3, Page 3) ( in crore) 2009-10 Budget Projections accounts estimate (base year) 2010-11 2011-12 2012-13 2013-14 2014-15 State revenue account 1. Own tax revenue 30,579 36,228............

Chapter 2 of Report of 2011 - Compliance Financial and Performance Audit on State Finance of Government of Karnataka

_{(PDF 11.74 MB)}

Chapter 2 Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts arc accounts of the expenditure, voted and charged, of the Government for each............

Chapter 1 of Report of 2011 - Compliance Financial and Performance Audit on State Finance of Government of Karnataka

_{(PDF 32.97 MB)}

of the State against fiscal targets of the previous year and to put in place a multi-year medium term reform framework dovetailed with the budgetary exercise. Karnataka was the first State to enact (September 2002) the Fiscal Responsibility Act (FRA) providing statutory backing to MTFP.............

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Compliance Performance

Maharashtra

Report of 2010 – Compliance and Performance Audit on Civil of Government of Maharashtra

This Report on the audit of expenditure incurred by the Government of Maharashtra has been prepared for submission to the Governor under Article 151 of the Constitution. The report covers significant matters arising out of the compliance and...

Chapter 2 - Performance Audit

_{(PDF 24.37 MB)}

As Water Resources Department (WRD) could provide only 80 crore to 90 crore per year through budget, it would take 10 to 12 years to complete the ongoing projects. In order to expedite the completion of the projects, the GoM decided to establish a separate entity so that budgetary support............

Chapter 3 - Audit of Transactions

_{(PDF 14.3 MB)}

Works Division (North), Nashik and information collected from the Director of Health Services (DHS), Mumbai revealed that though proposal for making budget provision for construction of two RHs was submitted by the DHS to GoM for three consecutive years since February 2007, no fund provision was............

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09 April 2013

Compliance Performance

Himachal Pradesh

Report No. 2 of 2012 - Performance Audit on Social,General and Economic Sector(Non Public Sector Undertakings) of Government of Himachal Pradesh

This Report is prepared for submission to the Governor of the State of Himachal Pradesh under Article 151 of the Constitution of India.this Report covers profiles of audited entities, authority for audit, planning and conduct of audit and responses...

Sector:

Transport & Infrastructure |

Agriculture and Rural Development |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter 5 - CCO based Audit

_{(PDF 14.51 MB)}

year ended 31 March 2012 The Director, Technical Education, Vocational and Industrial Training being the head of the Department is responsible for budgetary control and overall working of the Department including implementation of various State as well as Centrally Sponsored Schemes (CSSs)............

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Compliance Financial Performance

Maharashtra

Report of 2009 – Compliance, Financial and Performance Audit on State Finance of Government of Maharashtra

Accordingly, Maharashtra Government enacted its “Fiscal Responsibilities and Budget Management Act (FRBM)” in April 2005 and framed the relevant rules in February 2006. Government’s commitment to carry forward the reform agenda set out in its Medium Term Fiscal Policy Statement is............

Appendices

_{(PDF 0.34 MB)}

Increase in debtors during the year in power utility accounts [Increase(-)] -650.88 -60.81 -60.81 -60.81 -60.81 -60.81 3. Interest payments on off budget borrowing and SPV borrowings made by PSU/SPUs outside budget 1375.00 1230.00 960.00 800.00 676.00 583.00 4. Total (1 to 3) -1528.02 -1705.95............

Chapter 1 - FINANCES OF THE STATE GOVERNMENT

_{(PDF 1.46 MB)}

Salient features of the Maharashtra Fiscal Responsibility and Budgetary Management (FRBM) Act, 2005 are given in Box 1.2 (page 5). The increase of 9 per cent (Rs 4,502 crore) in tax revenue in 2008-09 was mainly on account of increase in (a) taxes on Sales, Trades, etc., by 15 per cent (Rs............

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11 March 2015

Financial Performance

Kerala

Report of 2015 - Financial and Performance Audit on State Finances of Government of Kerala

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 2013-14. Based on the audited accounts of the Government of Kerala for the year ended March 2014, this Report provides an............

Appendices

_{(PDF 14.7 MB)}

The figures for 2011-12 are provisional and that for 2012-13 are Quick Estimates. The figures for 2013-14 are adopted from the budget documents for 2014-15. The definitions of some of the selected terms used in assessing the trends and pattern of fiscal aggregates are given below:_ Terms Basis............

Chapter 1 - Finances of The State Government

_{(PDF 16.72 MB)}

Policy (MTFP) and Strategy Statement is to be prepared, covering fiscal targets fixed for ensuing three financial years, and submitted along with the budget documents to the State Legislature. Accordingly, major fiscal variable targets set by the State Government in MTFP for 2013-14 and its............

Chapter 3 - Financial Reporting

_{(PDF 3.2 MB)}

to ascertain whether the funds are drawn from the Consolidated fund and unnecessarily accumulated in deposits, thus affecting the basic discipline of budgetary control. A test-check of PD accounts maintained by Departmental Officers in 11 treasuries revealed the following: 40 Rupees one crore:............

Chapter 2 - Financial Management And Budgetary Control

_{(PDF 8.64 MB)}

2014 In three schemes AS was not given by Government for want of environmental clearance, pending purchase of land and pending clearance from railways. In respect of the remaining three schemes, proposals of two schemes were rejected by Government and investigation study was under............

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23 April 2010

Compliance Financial Performance

Maharashtra

Report of 2009 - Financial Audit on Commercial of Government of Maharashtra

The tariff categorises the consumers into different categories like industrial, railways, agriculture, commercial etc. depending upon the purpose for which electricity is supplied. Therefore, correct classification of consumers is vital as incorrect classification may adversely affect the revenue............

Sector:

Finance |

Transport & Infrastructure |

Power & Energy |

Industry and Commerce |

Art, Culture and Sports |

Social Welfare |

Social Infrastructure

Chapter 4 - Transaction Audit Observations relating to Government Companies and Statutory Corporations

_{(PDF 0.54 MB)}

The tariff categorises the consumers into different categories like industrial, railways, agriculture, commercial etc. depending upon the purpose for which electricity is supplied. Therefore, correct classification of consumers is vital as incorrect classification may adversely affect the revenue............

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23 March 2015

Compliance Performance

Kerala

Report No. 2 of 2015 - Compliance and Performance Audit on General and Social Sector of Government of Kerala

set up of PEDSK is given in the organogram given in Chart 2.1 : Chart 2.1 Sarva Shiksha Abhiyan - Kerala ORGANOGRAM * Annual Work Plan & Budget STATE PROJECT DIRECTOR Principal executive of the PEDSK. Responsible for proper administration of the affairs of PEDSK and for the............

Sector:

Industry and Commerce |

Information and Communication |

Art, Culture and Sports |

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

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23 March 2015

Performance

Kerala

Report No. 1 of 2015 - Performance Audit on Public Sector Undertakings of Government of Kerala

The State Public Sector Undertakings (PSUs), consisting of State Government Companies and Statutory Corporations, are established to carry out activities of a Kerala State Financial Enterprise commercial nature, while keeping in view the welfare of...

Annxures

_{(PDF 15.38 MB)}

Sector & Name of the received out of Grants and subsidy received during the year during the year and Waiver of dues during the year Budget during the commitment at the end of year the year® State Central Loans Loans Interest/ No. Company/ Corporation Equity Loans Government Government............

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09 April 2013

Compliance Financial Performance

Himachal Pradesh

Report No. 1 of 2012 - 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 as well as in the Budget Estimates of 2011-12. The Comptroller and............

Appendices

_{(PDF 10.21 MB)}

for reduction of Avoidance of debt 61 Audit Report on State Finances for the year ended 31 March 2012 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 12.25 MB)}

2 Chapter 1: Finances of the State Government 1.2 Budget Estimates and Actuals The budget estimates and actuals for some important fiscal parameters are given in Chart 1.1 below: Chart-1.1: Selected Fiscal Parameters: Budget Estimates vis-a-vis Actuals BE 2011-12 Actuals 2011-12 Source:............

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Financial

Uttarakhand

Report of 2009 - Financial Audit on State Finance of Government of Uttarakhand

558 crore. 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............

Appendices

_{(PDF 0.25 MB)}

udit Report on State Finances for the year ended 31 March 2009 Appendix - 1.2 Part- B (Reference: Paragraph 1.10; page 32) Fiscal Responsibility and Budgetary Management (FRBM) Act, 2005 To provide for the responsibility of the State Government to ensure fiscal stability and sustainability, and............

Chapter 1 - Finances of the State Government

_{(PDF 0.36 MB)}

558 crore. 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............

Executive Summary

_{(PDF 2.14 MB)}

October 2005, Uttarakhand Government responded to the Twelfth Finance Commission’s recommendation by legislating its “Fiscal Responsibilities and Budget Management Act (FRBM).” It sets out a reform agenda through fiscal correction path in the medium term with the long-term goal of securing............

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