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Audit Reports

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Page 96 of 123, showing 10 records out of 1,225 total

05 April 2013
Compliance Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 1 of 2012 - Compliance and Financial Audit on State Finances of Government of Jammu Kashmir

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 2011-12 and the fiscal performance during 11th Five Year Plan. The Comptroller............

Chapter 1 - Finances of the State Government
(PDF 13 MB)

The fiscal deficit during 2011-12 was 5.92 percent of GSDP against 4.7 per cent required under the Fiscal Responsibility and Budget Management Act. The fiscal liabilities (excluding committed liabilities on account of revision of pay and pension) however, decreased from 65.55 percent of GSDP in............

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25 July 2014
Compliance Performance
Gujarat
Report No. 1 of 2014 - Financial and Performance Audit on Revenue Sectors of Government of Gujarat

during the year 1.5.1 9 This Report 1.5.2 10 Chapter ± II: Value Added Tax / Sales Tax Executive summary 11 Tax administration 2.1 15 Analysis of budget preparation 2.2 15 Trend of revenue 2.3 15 Analysis of arrears of revenue 2.4 17 ii Assessee profile 2.5 17 Cost of VAT per assessee 2.6 17............

Sector:
Taxes and Duties |
Finance
Chapter 2 - Value Added Tax/Sales Tax
(PDF 0.41 MB)

2.2 Analysis of budget preparation The Budget Estimates are furnished by the Commissioner in the prescribed format to the Finance Department. While preparing the budget estimates, the Commercial Tax Department considered growth in receipts of various taxes during the last five years, receipts............

Chapter 4 - Stamp Duty and Registration Fees
(PDF 0.14 MB)

4.2 Analysis of budget preparation The budget estimates are furnished by the IGR and Superintendent of Stamps, Gandhinagar in the prescribed format to the Finance Department. While preparing the budget estimates, the Department considers normal growth of the State economy, revenue of the............

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02 April 2013
Compliance Performance
Gujarat
Report No. 2 of 2013 - Performance Audit on Revenue Receipts of Government of Gujarat

during the year 1.5.1 10 This Report 1.5.2 10 Chapter – II: Value Added Tax/Sales Tax Executive summary 11 Tax administration 2.1 13 Analysis of budget preparation 2.2 13 Trend of revenue 2.3 13 Analysis of arrears of revenue 2.4 15 Assessee profile 2.5 15 Cost of VAT per assessee 2.6 15............

Sector:
Taxes and Duties |
Finance |
Transport & Infrastructure |
Power & Energy |
Industry and Commerce
Chapter 5 - Stamp Duty and Registration Fees, Entertainments Tax, Luxury Tax and Electricity Duty
(PDF 0.12 MB)

5.2 Analysis of budget preparation The budget estimates are furnished by the IGR and Superintendent of Stamps, Gandhinagar in the prescribed format to the Finance Department. While preparing the budget estimates, the Department considers normal growth of the State economy, revenue of the............

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03 October 2013
Compliance Performance
Gujarat
Report No. 4 of 2013 - Compliance and Performance Audit on General and Social Sector of Government of Gujarat

This Report has been prepared for submission to the Governor under Article 151 of the Constitution of India. Chapter-I of this Report indicates audited entity profile, authority for audit, planning and conduct of audit, organisational structure of...

Sector:
Art, Culture and Sports |
Social Welfare |
Social Infrastructure |
Education, Health & Family Welfare |
Defence and National Security
Chapter 2 - Performance Audit
(PDF 1.99 MB)

4 Including 0.63 crore received as interest on 6.02 crore released by GOI 5 State Government provided funds in budget, GOI allowtted 1.66 crore (2009-10) thereafter, no reimbursement claim was submitted by State Government to GOI 15 Audit Report (General and Social Sector) for the year............

Chapter 3 - Compliance Audit
(PDF 0.41 MB)

Audit findings 3.2.2 Budget Provisions and Expenditure Budget provisions and expenditure of ACB for the period 2008-12 is as shown in Table 1 below - Table-1: Details showing Budget Provision, Expenditure and Excess/Savings during 2008-12 (Rupees in crore) Year Budget Provision Expenditure Excess............

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Compliance Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2011 - Compliance, Financial and Performance Audit on State Finance of Government of Jammu Kashmir

Liabilities 1.7 26 Debt Sustainability 1.8 28 Fiscal Imbalances 1.9 29 Conclusion and Recommendations 1.10 33 CHAPTER -II : FINANCIAL MANAGEMENT AND BUDGETA RY CONTROL Introduction 2.1 35 Summary of Appropriation Accounts 2.2 35 Financial Accountability and Budget Management 2.3 36 Non............

Chapter 1 - Finances of the State Government
(PDF 0.46 MB)

(Chart 1.1 showing actual realisation of revenue vis-a-vis budget provisions) 24000 20000 16000 12000 8000 4000 0 -4000 Tax Revenue Non-Tax Revenue Interest Capital Revenue Fiscal deficit Primary Revenue Receipts payments Expenditure surplus deficit BE-2010-11 Actuals-2010-11 There were huge............

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29 August 2011
Compliance Performance
Jharkhand
Report No. 2 of 2011 - Report of the Comptroller and Auditor General of India (Civil and Commercial) for the year ended 31 March 2010 of Government of Jharkhand

vigi lanceandinternalcontrolmechanismswereabsent.Evaluationofdifferent projectsinhandandtheirmonitoringwasn oteffectivelydone. Budgetarycontrolwasdeficientasestimateswereunrealistic.Estimation during2005-10wasonthehighersideleadi ngtolargescalesavingswhich............

Sector:
Power & Energy |
Science and Technology |
Environment and Sustainable Development |
Art, Culture and Sports |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Social Infrastructure
Chapter 4 - Government Commercial and Trading Activities
(PDF 0.33 MB)

The other sectors have also shown marginal growth during 2009-10. 4.1.10 0 The details regarding budgetary outgo towards equity, loans and grants/subsidies in respect of State PSUs at the end of March 2010 are given in Appendix-4.3. The summarised details are given below for three years ended............

Overview
(PDF 0.05 MB)

These PSUs registered a turnover of' 1565.52 crore for 2009-10 as per their latest finalised accounts. This turnover was equal to 1.88 per cent of State GDP indicating insignificant place in the State economy. The State PSUs incurred aggregate loss of ' 442.43 crore as per their latest............

Chapter 2 - Audit of Transactions
(PDF 0.19 MB)

Chapter I I 2.1 Defalcation/loss/fraudofGovernm entm oney RURAL DEVELOPM ENT,AGRICULTURE & SUGERCANE DEVELOPM ENTAND ROAD CONSTRUCTION DEPARTM ENTS 2.1.1 Non-recoveryofadvanceanddefalcation Non-adherencetofinancialrulesledtoadvanceof`...

Glossary
(PDF 0.02 MB)

Training Centres AWWs Anganwadi Workers BAU Birsa Agriculture University BCD Building Construction Department BDO Block Development Officer BEs Budget Estimates BG Bank Guarantee BHEL Bharat Heavy Electricals Limited BOG Board of Governors BOQ Bill of Quantity BPL Below the Poverty Line............

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Financial
Himachal Pradesh
Report of 2009 - Financial Audit on Commercial of Government of Himachal Pradesh

(6.35)(12.38) (Figures in brackets show the percentage of total investment) Audit Report (Commercial) for the year ended 31 March 2009 4 Budgetary outgo, grants/subsidies, guarantees and loans 1.10 The details regarding budgetary outgo towards equity, loans, grants/ subsidies,............

Chapter 1 - OVERVIEW OF STATE PUBLIC SECTOR UNDERTAKINGS
(PDF 0.17 MB)

DServices Others (Figures in brackets show the percentage of total investment) 3 Audit Report (Commercial) for the year ended SI March 2009 Budgetary outgo, grants/subsidies, guarantees and loans 1.10 The details regarding budgetary outgo towards equity, loans, grants/ subsidies,............

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Compliance Performance
Gujarat
Report 4 of 2012 - Compliance and Performance Audit on General and Economic Sector of Government of Gujarat

This Report has been prepared for submission to the Governor under Article 151 of the Constitution of India. Chapter-I of this Report indicates audited entity profile, authority for audit, planning and conduct of audit, organisational structure of...

Sector:
Social Welfare |
Education, Health & Family Welfare |
Defence and National Security
Chapter 2 - Performance Audit
(PDF 1.99 MB)

4 Including 0.63 crore received as interest on 6.02 crore released by GOI 5 State Government provided funds in budget, GOI allowtted 1.66 crore (2009-10) thereafter, no reimbursement claim was submitted by State Government to GOI 15 Audit Report (General and Social Sector) for the year............

Chapter 3 - Compliance Audit
(PDF 0.41 MB)

Audit findings 3.2.2 Budget Provisions and Expenditure Budget provisions and expenditure of ACB for the period 2008-12 is as shown in Table 1 below - Table-1: Details showing Budget Provision, Expenditure and Excess/Savings during 2008-12 (Rupees in crore) Year Budget Provision Expenditure Excess............

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13 August 2010
Financial
Jharkhand
Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2009, Government of Jharkhand

v Background n response to the Twelfth Finance Commission’s recommendation, the Government of Jharkhand enacted its Fiscal Responsibility and Budget Management (FRBM) Act in May 2007, with a view to ensure prudence in fiscal management and fiscal stability by progressive elimination of revenue............

Sector:
Finance
Chapter 1 - FINANCES OF THE STATE GOVERNMENT
(PDF 0.32 MB)

Review of the fiscal position As per the Jharkhand Fiscal Responsibility and Budget Management (FRBM) Act, 2007, in line with the recommendation of the Twelfth Finance Commission (TFC), the State Government was to eliminate the revenue deficit by the end of March 2009 and reduce the fiscal............

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Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report of 2011 - Performance Audit on District Jammu of Government of Jammu Kashmir

Most of the funds provided through CSS are released directly by the GOI to the executing agencies instead of routing the same through the budget of the State Government to avoid loss of time in release of funds. Audit was conducted during August 2010 to April 2011 of different sectors............

Chapter 5 - Social Services
(PDF 20.82 MB)

The basis of preparation of Annual Works Plan and Budget for each year in the absence of copy of PP in the District office could not be established. 32 Financial Management The position of funds received and expenditure incurred during the period 2006-11 is shown in table-25. Table 25 ft In............

Chapter 6 - Economic Services
(PDF 19.91 MB)

The Assistant Commissioner (Development), Jammu stated (January 2011) that the action plan was framed on the basis of budget ceiling fixed by the administrative department and previous year’s achievement. The reply points out to the fact that the programme failed to provide guaranteed wage............

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