Audit Reports

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............

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

Further, the scrutiny of records in Audit revealed that Rs. 5.64 lakh is recoverable from the Indian Railways since 1995. However, the same could not be recovered due to lack of effective pursuance by top Management. Fare policy and fulfillment of social obligations Existence and fairness of............

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...

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............

  5   Chapter 4 Fund allocation Funds for carrying out various developmental activities in the District are allocated through the State budget. In addition, funds are also released directly to the implementing agencies for various socio-economic and developmental programmes sponsored by............

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............

Department due to lack of adequate and Chapter I - Introduction 5 timely action related to acquisition of land and obtaining the permission from Railways. (Paragraph 2.3.1) 1.6.2 Chief Controlling Officer (CCO) based audit Chapter III of this Report contains observations made during CCO based............

1.2 Variations between budget estimates and actuals The variations between budget estimates and actuals of revenue receipts for 2008-09 under the principal heads of tax and non-tax revenue were as per the following table: (Rupees in crore) Sl. no. Heads of revenue Budget estimates Actual............

ACTIVITIES Section I: Overview of State Public Sector Und ertakings Introduction 4.1 167 Audit Mandate 4.1.4 167 Investment in State PSUs 4.1.7 168 Budgetary outgo, grants/subsidies, guarantees and loans 4.1.10 170 Reconciliation with Finance Accounts 4.1.13 171 Performance of PSUs 4.1.15 171............