Audit Reports

of Children to Free and Compulsory Education Act, 2009 (RTE Act) (iii) Pradhan Mantri Gram Sadak Yojana (PMGSY) and (iv) IT Audit of “e-Works” in Public Health Engineering Department. Chapter- III deals with four Compliance Audits on (i) Medical Education in Chhattisgarh (ii) Construction of...............

Advances disbursed 1187 1269 1964 1889 1924 1319 171.85 88.32 282.87 164.73 Inter State Settlement 00 04 00 -1 00 05 0.10 1.22 0.00 0.49 Repayment of Public Debt 1043 853 1247 1039 933 690 1229.53 1336.73 1082.87 1250.18 Contingency Fund 40 00 40 00 40 00 00 0.00 0.00 0.00 Public Accounts...............

to Free and Compulsory Education Act, 2009 (RTE Act) 2.2 34 PANCHAYAT AND RURAL DEVELOPMENT DEPARTMENT Pradhan Mantri Gram Sadak Yojana 2.3 63 PUBLIC HEALTH AND ENGINEERING DEPARTMENT “e-Works” in Public Health Engineering Department 2.4 83 Audit Report on General, Social and Economic...............

vii PREFACE This Report for the year ended 31 March 2016 has been prepared for submission to the Governor of the State of Chhattisgarh under Article 151 of the Constitution of India. The Report contains significant results of the performance audits...

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On this being pointed out Deputy Director, Public Instruction s replied that Vivekanand Institute of Social health welfare and services is related to Tribal Development Department and the amount is lying with the institution and shall be deposited in Department head th rough challan with...............

Advances 194.86 296.39 Loans and Advances Disbursed 88.32 --- --- 164.73 Inter -State Settlement 0.91 0.52 Inter -State Settlement 1.22 --- --- 0.49 Public Debt Receipts 6,439.67 7,251.15 Repayment of Public Debt 1,336.73 --- --- 1,250.18 Contingency Fund 0.00 0.00 Contingency Fund 0.00 --- ---...............

Executive Summary (vii ) EXECUTIVE SUMMARY Background The financial performance of the State has been assessed based on the Fiscal Responsibility and Budget Management (FRBM) Act, 2005, as amended in 2011 and 2016 , Budget documents, Medium Term...

16,428.01 84.20 Charged IV Revenue 2,730.50 67.03 2,797.53 2,795.95 (-)1.58 72.59 72.59 NA V Capital 7.38 4.48 11.86 11.63 (-)0.23 0.43 0.43 NA VI Public debt repayment 1,082.87 639.51 1,722.38 1,250.18 (-)472.20 471.72 471.72 99.90 Total Charged 3,820.75 711.02 4,531.77 4,057.76 (-)474.01...............

OF THE STATE GOVERNMENT Profile of Chhattisgarh 1 Introduction 1.1 3 Resources of the State 1.2 8 Revenue Receipts 1.3 10 Capital Re ceipts 1.4 21 Public Account Receipts 1.5 24 Application of resources 1.6 25 Quality of Expenditure 1.7 33 Financial Analysis of Government Expenditure and...............

ended 31 March 201 6 (185 ) Abbreviation Full Form NTR Non - Tax Revenue OCWWB Other Construction Workers Welfare Board OTR Own - Tax Revenue PAR Public Accounts Receipts PD Personal Deposit RE Revenue Expenditure RMSA Rashtriya Madhyamik Shiksha Mission RR Revenue Receipts S & W Salary and...............

(vi) Preface 1 This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution. 2 Chapter 1 and 2 of th e Report contain audit observations on matter s arising from examination of Finance Accounts...

 CHAPTER III: FORESTRY AND WILD LIFE (EXPENDITURE) 3.1 Tax administration The Principal Chief Conservator of Forests (PCCF) heads the Forest Department under the administrative control of the Principal Secretary (Forests) who is assisted by eight ...

from the petroleum and iron and steel 4 Ch apter-I: Gen eral industries and due to less inter-state transactions and purchases of raw materials by Public Sector Undertakings. Land Revenue: The decrease (26.76 per cent) was due to less realisation of revenue due to declaration of 119 Tehsil as...............

 CHAPTER VI: OTHER TAX RECEIPTS Section A: STATE EXCISE 6.1 Tax administration The receipts of Excise Department are administered under the provisions of: • Chhattisgarh Excise Act, 1915; • Chhattisgarh Distillery Rules, 1995; •...

 CHAPTER IV: COMMERCIAL TAX 4.1 Tax administration The Chhattisgarh Value Added Tax Act, 2005 (CGVAT Act) governs the levy, assessment and collection of Value Added Tax (VAT) in Chhattisgarh. VAT is a multi-stage tax levied at each stage of value ...

Further as per the Central Statistics Office, Government of India (Gol) Publication (2015-16) Energy Statistics defines “non-utilities” as an Independent Power Producer (IPP) which is not a public utility but which own facilities, to general electric power for sale to utilities and end...............

Sub-Registrars (SRs) in their day to day function, pass orders in cases of valuation of stamps required, penalty, refund and Inspection of SR and public officers where stamp duty is involved. The SR Office is the place where all the registration works take place and having the maximum...............

Afforestation Programme NGO Non-governmental Organisation NPV Net Present Value PA Performance Audit PCCF Principal Chief Conservator of Forest PSUs Public Sector Undertakings RDF Rehabilitation of Degraded Forest RES Rural Engineering Service RF Registration Fees 144 Glossary RO Range Officer...............

 OVERVIEW This Report contains 24 paragraphs including one Performance Audit on “Exemptions and subsidies to industries under Industrial Policies” and audit on “Implementation of National Afforestation Programme in Chhattisgarh” involving ...

 fTcqitt Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2016 Government of Chhattisgarh Report No. 4 of the year 2016

 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2016 (REVENUE SECTOR) GOVERNMENT OF CHHATTISGARH Report No. 4 of the year 2016

 TABLE OF CONTENTS Paragraph Page Preface V Overview vii Chapter I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 7 Arrears in assessments 1.3 8 Evasion of tax detected by the Department 1.4 8 Pendency of refund cases ...

 PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India. The Report contains significant ...

CTO-VIII, M/s Ventex Animal Health 2009-10 (Self Animal Health 28.60 4/0 1.14/1.72 Stock transfer not Raipur Ltd., Raipur (22441801903) Assessment) products supported with “F”form 3. CTO-VIII, M/s Dhariwal Brothers, 2009-10 (Self Blanket 37.00 4/0 1.48/2.22 Stock transfer not Raipur...............

 © COMPTROLLER AND AUDITOR GENERAL OF INDIA www.saiindia.gov.in Email: agauchhattisgarh@cag.gov.in

The retail price (MSP and MRP) at which the foreign liquor is sold to the public is fixed by the State Excise Department. For the year 2014-15, the Company had finalised (March 2014) purchase price of 462 Brands/labels pertaining to 35 suppliers. Similarly, for the year 2015- 16, the Company had...............

 Overview This report contains three Chapters. Chapter-I contains functioning of State Public Sector Undertakings, Chapter-II includes Report of one Performance Audit on Implementation of Restructured Accelerated Power Development and...............

(-) 0.08 4.74 (-) 0.08 - 12 Limited(CRDCL) finalisation Sector wise total 10.70 (-) 34.09 93.29 (-) 0.64 (-) 6.86 56.62 0.70 1.24 258 Audit Report on Public Sector Undertakings for the year ended 31 March 2016 SN Sector / name of the Period of Year in Paid-up Loans Accumulated Turnover Net Profit...............

 CHAPTER-I 1. Functioning of State Public Sector Undertakings Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory...............

 Table of Contents Particulars Reference to Paragraph(s) Page(s) Preface - V Overview - vii-xiv Chapter -1 Functioning of State Public Sector Undertakings l 1 Introduction l.l 1 Accountability framework 1.2- 1.4 1-2 Stake of Government of Chhattisgarh 1.5 2 Investment in...............

 Preface This report deals with the results of audit of Government companies and Statutory corporation of Chhattisgarh for the year ended 31 March 2016. The accounts of Government Companies (including companies deemed to be Government companies...