Audit Reports

Overview

This Report contains six Compliance Audits pertaining to five Departments of the State Government having aggregate audit findings of  Rs. 1,551.64 crore.

Compliance Audit of the Registration and Stamps Department brought out certain irregularities such as, approval of Market Value Guidelines (MVG), anomalies in data collection and analysis of property data values by the Sub-District Valuation Committee, deficiencies in the working of the Committees and Sub Committees, and deficiencies in the execution of MVGs. These resulted in short realisation of revenue of  Rs. 4.49 crore. Further, Compliance Audit on Commercial Tax Department revealed instances of under assessment of tax due to incorrect determination of turnover, inadmissible/excess Input Tax Rebate, Entry Tax not levied/short levied, short levy of VAT and incorrect deductions and adjustments of tax against TDS and declarations.  The financial implication of these findings amounted to Rs.18.05 crore. Compliance Audit on Mineral Resources Department brought out irregularities such as, Mining Plans approved without proper coordinates, non-implementation of Mine Closure Plan, non-submission of returns by lessee and registered carrier owners, non-submission of environmental compliance reports, deficiencies in functioning of the Mining Inspector and the District Task Force Committees. Instances of unlawful excavation of minerals before obtaining necessary environmental clearances, excess production of minerals over the limit prescribed in Mining Plans, EC and CTOs, Joint Physical Inspections were observed.  Instances of suspected illegal Sand mining on the basis of application of Geographic Information System (GIS) were found. These audit findings were aggregating to short realisation of revenue of Rs. 394.22 crore. Further, Compliance Audit on Public Works Department revealed deficiencies in preparation of estimates, deficiencies in Contract management, non-conducting of mandatory test of road works, test of road works from departmental laboratory, monitoring of road works at division and apex levels, deficiencies in planning and estimation, quality assurance and monitoring mechanism. These financial implication amounted to Rs. 887.17 crore. Lastly, the Compliance Audit on the Madhya Pradesh Housing and Infrastructure Development Board brought out irregularities relating to improper estimation, acquisition of disputed land, construction of housing projects without assessing demand etc. Instances of payment beyond the scope of agreement, unauthorised expenditure on account of payment for execution of non-approved works, non/short recovery of royalty charges, undue financial aid to contractor, short imposition of penalty, use of non-specified material, inappropriate Quality Control Mechanism, were observed having financial implication of Rs. 247.71 crore.

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• Report No. 6 of 2022 - Compliance Audits of Departments of the State Government for the year ended 31 March 2020, Government of Madhya Pradesh.
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