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Audit Reports
Compliance
Punjab
Report No 3 of 2022-Report of the Comptroller and Auditor General of India on Compliance Audit for the year ended 31 March 2021
Date on which Report Tabled:
Tue 07 Mar, 2023
Date of sending the report to Government:
Thu 02 Feb, 2023
Government Type:
State
Sector
Local Bodies,Social Welfare,Social Infrastructure,Taxes and Duties
Overview
In accordance with Article 151(2) of the Constitution of India and Section 19-A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, the Report of the Comptroller and Auditor General of India on Compliance Audit for the year ended 31 March 2021, was forwarded to the State Government on 02 February 2023 for laying in the State Legislature.
The Report was laid in the State Legislature on 07 March 2023.
This Report contains five Subject Specific paragraphs viz. ‘Evaluation of schemes for installation of Water Treatment Plants’; ‘Transitional Credit under Goods and Services Tax’; ‘Processing of refund claims under Goods and Services Tax’; ‘Execution of Transmission Works’; and ‘Disbursement and recovery of financial assistance’, and 26 observations involving money value of ₹ 908.34 crore.
Chapter-I is an introductory chapter, which contains financial profile of the State, planning and conduct of audit and follow-up on Audit Reports;
Chapter-II deals with audit findings on the Subject Specific Audit titled ‘Evaluation of schemes for installation of Water Treatment Plants’;
Chapter-III deals with the Subject Specific Audit titled ‘Transitional Credit under Goods and Services Tax’;
Chapter-IV deals with the Subject Specific Audit titled ‘Processing of refund claims under Goods and Services Tax’;
Chapter-V deals with the Subject Specific Audit titled ‘Execution of Transmission Works’;
Chapter-VI deals with the Subject Specific Audit titled ‘Disbursement and recovery of financial assistance’;
Chapter-VII contains audit findings on compliance audit of departments/autonomous bodies comprising 19 paragraphs involving money value of ₹152.25 crore; and
Chapter-VIII contains observations of compliance audit in respect of State Public Sector Enterprises comprising seven paragraphs involving money value of ₹110.02 crore.
Download Audit Report
- Table of Contents
- Preface
- Chapter-I General
- Chapter-II Evaluation of schemes for installation of Water Treatment Plants
- Chapter-III Transitional Credit under Goods and Services Tax
- Chapter-IV Processing of refund claims under Goods and Services Tax
- Chapter-V Execution of Transmission Works
- Chapter-VI Disbursement and recovery of financial assistance
- Chapter-VII Compliance Audit Observations (Departments)
- Chapter-VIII Compliance Audit Observations (State Public Sector Enterprises)
- Appendices
- Glossary
- (Punjabi Version) Report No 3 of 2022-Report of the Comptroller and Auditor General of India on Compliance Audit for the year ended 31 March 2021