Audit Reports

C HAPTER – III E CONOMIC S ECTOR 29 3.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2019 deals with the audit findings of State Government Departments under the Economic Sector. During 2018-19, total budget allocation ...

O VERVIEW vii OVERVIEW Chapter-I Introduction This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from Compliance Audits and test Audit of tr ansactions of various Departments of the Government of Arunachal...

C HAPTER – V R EVENUE S ECTOR 71 fCHAPTER - IV: REVENUE SECTOR 5.1 Introduction 5.1.1 Trend of Revenue Receipts Tax and non-tax revenue raised by the Government of Arunachal Pradesh during 2018-19, the State share of net proceeds of divisible...

C HAPTER – IV G ENERAL S ECTOR 51 4.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2019 deals with the findings of Audit of the State Government Departments/Units under General Sector. During 2018-19, total budget...

C HAPTER – VI E CONOMIC S ECTOR (S TATE P UBLIC S ECTOR U NDERTAKINGS ) 89 6.1 Functioning of Public Sector Undertakings 6.1.1 Introduction As of 31 March 2019, there were seven Public Sector Undertakings (PSUs) (all Government Companies) in...

Overview vii Overview This Report of the Comptroller and Auditor General of India on the General and Social Sector for the year ending 31 March 2019 includes one Performance Audit on ‘Indo -Nepal Border Road Project’ and Compliance Audit on ‘...

Chapter II – Performance Audit 5 Chapter - II Performance Audit PUBLIC WORKS DEPARTMENT 2. Perform ance Audit on Indo -Nepal Border Road Project Executive Summary Government of India (GoI) approved (November 2010) construction of a road along the...

Regulatory Commission (UPERC ) and Uttar Pradesh Compensatory Afforestation Fund Manageme nt Planning Authority (CAMPA ) were mandated to lay the SARs in the State Legislature. However, Audit observed that inspite of statutory provisions making it obligatory to lay the SARs before each House............

65 CHAPTER -VI 6. Compliance Audit Observations relating to Departments and Entities (other than PSUs ) under Economic Sector Important audit findings emerging from test check of transactions made by the various departments/ entities are included in ...

i TABLE OF CONTENTS Reference to Particulars Paragraph(s) Page(s) Preface v Overview vii -xiv PART -A FUNCTIONING OF PUBLIC SECTOR UNDERTAKINGS (PSUs) INTRODUCTION General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by Public S...

vii Overview This Repo rt contains the following chapters: Part -A : Public Sector Undertakings (PSUs) Introduction : Functioning of State Public Sector Undertakings Chapter -I : Functioning of power sector u ndertakings Chapter -II : Compliance...

Under the provisions of the Acts governing these Statutory Corporation s, the SARs are to be laid before the State Legislature. However, Audit observed that in spite of the statutory provisions making it obligatory to lay the SARs before the State Legislature, SARs of these Statutory............

CHAPTER -V: MINING RECEIPTS 5.1 Tax administration The levy and collection of receipts from mining activities in the State is governed by the Mines and Minerals (Development and Regulation) (MMDR) Act, 1957, the Mineral Concession Rules, 1960, and...

CHAPTER -VI: TAXES ON VEHICLES, GOODS AND PASSENGERS 6.1 Tax administration The levy and collection of motor vehicles tax and fee in the State is governed under the Motor Vehicles (MV) Act, 1988 , the Central Motor Vehicles (CMV) Rules, 1989 , the...

Chapter-III Compliance Audit 53 | P a g e CHAPTER-III COMPLIANCE AUDIT Animal Husbandry Department 3.1 Embezzlement of Government money Government receipts and beneficiary share had neith er been accounted for in the cashbook nor deposited in the...

Overview vii This Report contains two performance audits on (i) Working of Horticulture Department and (ii) Solid Waste Management in Urban Areas and 14 compliance audit paragraphs, involving a total financial impli cation of ` 203.01 crore. Some of ...

March 2019 102 | P a g e Appendix-1.5 (Refer paragraph: 1.8; page 5) Statement showing submission of accounts by Autonom ous Bodies and placement of SARs in the State Legislature Sl. No. Name of body Period of entrustment Year upto which accounts were rendered Delay in submission of accounts............

61 CHAPTER-4 FUNCTIONING OF STATE POWER SECTOR UNDERTAKINGS Introduction 4.1 The Power Sector companies play an important role i n the economy of the State. Power potential of 27,436 MW has been identified in the State, out of which 10,640.57 MW has ...

The status of annual accounts of the Statutory Corporations and placement of their SARs in legislature is detailed in table 5.7: Table 5.7: Status of placement of SAR of the Statutory Corporations Impact of non-finalisation of accounts of State PSU s 5.10 As pointed in Paragraph 5.8, the............

i TABLE OF CONTENTS SUBJECT Reference to Paragraph(s) Page(s) Preface vii Overview ix-xiii PART ‘A’ (Revenue Sector) CHAPTER-1 GENERAL Trend of revenue receipts 1.1 1-5 Analysis of arrears of revenue 1.2 6 Arrears in assessments 1.3 7 Evasion of ...

ix OVERVIEW This Report is in two parts. Part-A covers audit findings of Revenue Sector and Part-B covers audit findings of Public Sector Undertakings. Part ‘A’ Revenue Sector This Part contains audit findings of Revenue Sector comprising 23...

CHAPTER-3 INTRODUCTION 3.1 Introduction 3.1.1 General State Public Sector Undertakings (PSUs) consist of State Government Companies and Statutory Corporations. State PSUs are established to carry out activities of a commercial nature and occupy an...

2404/725 dt. 14 -03 -2019 779.24 sq.mt. 20.00 36.01 2.25 0.29 1.25 0.16 SR O, Raipur 2. 73332/3243 dt. 06 -12 -2018 2024 sq.mt. 51.00 134.60 2.05 1.08 0.78 0.41 3. 72782/7056 dt. 31 -01 -2017 1760.88 sq.mt. 63.51 122.10 7.63 0.98 0.98 0.51 4. 73263/6136 dt. 30 -03 -2018 1244.76 sq.mt. 24.75............

37 CHAPTER -VI : STAMP DUTY AND REGISTRATION FEES ISTI 6.1 Introduction The Indian Stamp Act, 1899 (IS Act) prescribes the rates of Stamp Duty ( SD ) in respect of b ills of exchange, cheques, p romissory notes, bills of lading, letters of credit,...

17 CHAPTER II : COMMERCIAL TAX 2.1 Tax administration Commercial Tax Department is one of the key revenue earning departments in the Government of Chhattisgarh. The Commercial Tax - Goods and Services Tax (GST) Department is responsible for levy and ...

87 CHAPTER -V: FUNCTIONING OF POWER SECTOR PSUs 5.1 Introduction Power sector PSUs play an important role in the economy of the State by providing critical infrastructure required for growth and development of the State. The PSUs in this sector also ...

99 CHAPTER -VI: FUNCTIONING OF PSUs (NON - POWER SECTOR) 6.1 Introduction As on 31 March 2019 , there were 25 State PSUs (including four Government companies 1, whose incorporation was intimated to Audit d uring 2018 -19 ) in sectors other than...

Chapter -II-Finances of the State Page 15 Chapter II : Finances of the State Government 2.1 Introduction This chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the ...

Page ix Executive Summary 1 The Report Based on the audited accounts of the Government of Chhattisgarh for the year end ed 31 March 2020, this Report provides an analytical review of the finances of the State Government. 2 Audit findings 2.1 Fiscal...

Page 1 Chapter I - O verview 1.1 Profile of the State Chhattisgarh is located in the central part of India and is spread over an area of 1,35,192 sq. km ( 4.11 per cent of geographical area of India). The State was created in November 2000 by...

Page 51 2 Chapter III - Budgetary Management 3.1 Introduction Effective financial management ensures that decisions taken at the policy level are implemented successfully at the administrative level without wastage or diversion of funds. This...