Audit Reports

the absence of a Budget Manual, the Government h as been following the General Financial Rules, various provisions of the Constitu tion of India and guidelines issued by the Central and State Governments. Legislative authorisation is the sine qua non for incurrence of all expenditure by the State...........................

According to guidelines of the Fund, States are required to contribute to the Fund a minimum of 0.50 per cent of their outstanding liabilities (Internal Debt + Public Acc ount liabilities) as at the end of the previous year. 862.08 934.47 (399.19) (728.20) (30.68) 952.72 803.02 (577.54)...........................

More over, high pendency of UCs is fraught with risk of misappropriation of funds. The State would also lose out on central funds for want of UCs in due time. 4.4.1 Grants to Other Grantee Institutions There is a mechanism in some States of giving insti tute code to various bodies and...........................

3. ‘Annual financial statement’ – Also referred to as Budget means the statement of estimated receipts and expenditure of the Central/S tate Government for each financial year, laid before the Parliament/State Le gislature. 4. ‘Appropriation’ - means the amount authorized by the...........................

 The Biological Diversity Act, 2002; Audit Report (Revenue Sector) for the year ended 31 March 2020 58  Orders, instructions, various schemes 110 guidelines, standards issued by Government of India/ Assam as well as Hon’ble Court s from time to time. 5.3.1.4 Audit Methodology and Scope The...........................

4. Chapter III is based on the Appropriation Accounts of the State and reviews the appropriations and allocative priorities of the State Government and reports on deviations from Constitutional provisions relating to budgetary management. 5. Chapter IV on ‘Quality of Accounts & Financial Repo...........................

any of the instruments specified in the Gui delines, nor had it paid the half- yearly interest on the balance lying in the Fund in violation of SDRF guidelines. The unpaid interest of ₹ 43.51 crore by the GoA led to overstatement of Rev enue Surplus to that extent (during 2020-21) and...........................

the context of recommendations of the Finance Commission (FC), Assam Fiscal Responsibility and Bu dget Management (AFRBM) Act, and best practices and guidelines of the Gover nment of India. An entry conference was held on 11 October 2021 with the Commissioner a nd Secretary to the Government of...........................

for ensuring implementation Several policy initiatives taken up by Government a re partially executed or not executed due to non-approval of scheme guidelines/modalities, non-commencement of works for want of administrative sanction, non-release of budget, etc. This deprives the beneficiaries of...........................

of the 15 th Finance Commission (XV FC), Arunachal Pradesh State Financial Responsibility and Budget Management (APFRBM) Act and best practices and guidelines of the Government of India (GoI). A meeting was held with State Finance Department on 06 January 2022 wherein the issues included in the...........................