Audit Reports

Corporations 1.25 - 1.26 8 Failure of the administrative departments 1.27 -1.2 9 8 Impact of non-finalisation of accounts 1.30 - 1.33 8 – 9 Performance of PSUs 1.34 – 1.43 9 – 12 Non-working PSUs 1.44 – 1.46 12 Accounts Comments and Internal Audit of PSUs 1.47 – 1.53 12 – 15..................

This Report is prepared for submission to the Governor of the State of Punjab under Article 151 of the Constitution of India. Chapter-1 of this Report covers profile of audited entities, authority for audit, planning and conduct of audit and...

PREFACE vii OVERVIEW This Report contains 28 paragraphs involving ` 481.29 crore and three Performance Audit on ‘Cross verification of declaration forms used in Inter State Trade and Commerce’, ‘Computerisation in the Motor Vehicles Department’ and ‘Levy and Collection of Excise..................

Reports, it was felt that the audit findings on State finances remained camouflaged because the majority of audit findings were on compliance and performance aspects. The obvious fallout of this all-inclusive reporting was that the audit findings on financial management did not receive proper..................

PSUs 1.7 - 1.9 2 – 3 Budgetary outgo, grants/subsidies, guarantees and loans 1.10 - 1.12 4 - 5 Reconciliation with Finance Accounts 1.13 - 1.14 5 Performance of PSUs 1.15 - 1.21 5 - 8 Performance of major PSUs 1.22 - 1.24 8 - 9 Arrears in finalisation of accounts 1.25 - 1.30 9 - 10 Winding up..................

Significant audit observations 1.6 3 Response of the Departments to Reviews/Draft Audit Paragraphs 1.7 12 Follow-up of Audit Reports 1.8 13 Chapter 2 Performance Audit Horticulture Department National Horticulture Mission Programme 2.1 15 Public Health Engineering Department Implementation of..................

Audit Report (Revenue Receipts) for the year ended 31 March 2009 vi vii OVERVIEW This Report contains 26 paragraphs involving ` 56.68 crore and a performance audit review on Allotment/Sale of land and Recovery of conversion charges involving revenue implications of ` 179.32 crore, relating to..................

The Report contains 20 audit paragraphs (including 4 general paragraphs), 3 performance reviews and an Integrated Audit of the Forest Department. The draft audit paragraphs and draft performance reviews were sent to the..................

The Reports containing the findings of performance audit and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately. iii Audit..................

Commission, Government of India for a district-centric approach to devolution of finances for integrated local area development, a district-centric Performance Audit (PA) of South district was carried out to assess the status and impact of implementation of various socio-economic developmental..................