Audit Reports

of losses and defalcations etc._ Rules 22 and 23 of the CGFC Vol-I, provides that each and every case of loss, misappropriation and defalcation of Public Fund will have to be reported to the Accountant General. Further, Rule 24 of the Code provides that any serious loss of immovable property...............

43,425.00 3,783.61 47,208.61 37,634.52 09,574.09 IV Revenue 1,736.45 197.66 1,934.11 1,761.40 0172.71 Charged V Capital 3.16 0.50 3.66 1.15 02.51 VI Public debt 933.14 0.00 933.14 689.65 0243.49 repayment Total Charged 2,672.75 198.16 2,870.91 2,452.20 (->418.71 Grand Total 46,097.75 3,981.77...............

OF THE STATE GOVERNMENT Profile of Chhattisgarh 1 Introduction 1.1 2 Resources of the State 1.2 6 Revenue Receipts 1.3 9 Capital Receipts 1.4 17 Public Accounts Receipts 1.5 18 Application of resources 1.6 18 Quality of Expenditure 1.7 26 Financial Analysis of Government Expenditure 1.8 29...............

Incomplete projects Expenditure of 4,198 crore incurred on 166 incomplete projects of Public Works and Water Resources remained unfruitful as of 31 March 2014. Return of Government investments As of 31 March 2014, Government of Chhattisgarh invested 1,866.44 crore in Government...............

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 the Report contain audit observations on matters arising from examination of Finance Accounts and...

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CHAPTER-I: GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Chhattisgarh during the year 2013-14, the State’s share of net proceeds of divisible Union taxes and duties assigned to the State and...

Thus, non- observance of departmental norms in preparation of plantation projects as well as strict economy and financial control in spending public funds resulted in excess expenditure of ^ 3.20 crore. After we pointed this out (August 2013), the DFO replied that the survival and growth of...............

CHAPTER II: COMMERCIAL TAX Tax administration Commercial Tax/ Value Added Tax laws and rules framed thereunder are administered at the Government level by the Secretary. The Commissioner is the head of the Commercial Tax Department is assisted by...

As per the instructions issued by the Government (July 2002), Public Works Department (PWD) is responsible for security of Very Important Persons (VIPs). During scrutiny of records of five1 Divisional Forest Offices (DFOs) (between April 2013 and August 2013), we found that the DFOs supplied...............

levy of stamp duty due to acceptance of unduly _stamped instruments_ Section 33 of the Indian Stamp Act provides that it would be obligatory on every public officer to impound cases which are unduly stamped and initiate action under Section 38 of the above Act. Similarly, as per Section 35 of the...............

NGO Non-Government Organisation NIC National Informatics Centre NT Notional Ton ocs Organic Composite Solvent 138 Glossary PA Performance Audit PAC Public Accounts Committee PCCF Principal Chief Conservator of Forests PL Proof Liter PMES Plate Mill End Shearing PWD Public Works Department RDBF...............

7.4) Non-observance of departmental norms in preparation of plantation projects as well as strict economy and financial control in spending public funds resulted in excess expenditure of 3.20 crore. (Paragraph 7.7) x...............

PREFACE This Report for the year ended March 2014 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India. The Report contains significant results of the performance audit and compliance audit ...

Appendices Appendix-1.1 (Referred to in paragraph 1.8) List of planned units SL Name of the Department Name of the Unit Cat. No. 1 ACCT-I, DIV-I,Raipur A 2 ACCT-III, DIV-I,Raipur A 3 CTO Circle-I,Raipur A 4 ACCT-IV, DIV-I,Raipur A 5 ACCT-V,...

Table of Contents Paragraph Page Preface V Overview vii-x PART A-RECEIPTS Chapter-I: General Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 3 Arrears in assessments 1.3 4 Evasion of tax detected by the Department 1.4 4 Pendency...

CHAPTER V: TAXES ON VEHICLES Tax administration The levy of taxes on vehicles is administered by Principal Secretary cum Transport Commissioner (TC) who is assisted by one Additional TC, one Deputy TC, one Assistant TC and one Deputy Director,...

CHAPTER-I 1. Overview of Government companies and Statutory corporation Introduction 1.1 The State Public Sector Undertakings (PSUs) consist of State Government companies and Statutory corporation. The State PSUs are established to carry out...............

example, high value items are categorised as A, medium value items are categorised as B and least value items are categorised as C Audit Report on Public Sector Undertakings for the year ended 31 March 2014 physical verification of inventory and reconciliation of differences identified,...............

a Central Scheme and various schemes of the Government of Chhattisgarh (GoCG) as per its instructions issued from time to time to strengthen the Public Distribution System (PDS) in the State. The Corporation could construct 2.87 lakh MT as against the target of 4.92 lakh MT under PEG Scheme...............

Reports of Statutory Auditors on internal control of the companies indicated certain weak areas. (Chapter-I) Audit Report on Public Sector Undertakings for the year ended 31 March 2014 2. Review of Statutory Corporation A review on functioning of the Chhattisgarh State Warehousing Corporation...............

Table of Contents Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xi Chapter I Overview of Government companies and Statutory 1 corporation Introduction 1.1-1.4 1 Audit mandate 1.5-1.7 1-2 Investment in State PSUs 1.8-1.10 2-3...

Preface This report deals with the results of audit of Government companies and Statutory corporation of Chhattisgarh for the year ended March 2014. The accounts of Government Companies (including companies deemed to be government companies as per...

17265 19355 22628 26971 | Capital expenditure Capital outlay 2940 2745 2952 4056 4919 Loans and Advances disbursed 491 897 567 1269 1889 Repayment of Public Debt 489 652 691 853 1039 Contingency Fund 1 - - - - Public Accounts 19585 23879 26896 32940 38527 disbursements Closing Cash balance 2059.67...............

2. Design of Mascot and Logo for the National Games could be obtained through open competition by the Public Relation Department, Chhattisgarh Government 3. Selection of land for construction of a stadium for conducting athletic track and other sports events should be decided as early as...............

Audit observed that due to inadequate planning and non prioritisation of road, there was overlapping of sanctions. The Public Works Department (PWD) failed to make detailed survey and investigation before execution of road works which led to significant variations in quantities and delay in...............

r -\ Preface V _) 1. This Report is prepared for submission to the Governor of the State of Chhattisgarh under Article 151 of the Constitution of India 2. The audit of expenditure by the Departments of the State Government is conducted under...

AND RURAL DEVELOPMENT DEPARTMENT Indira Awaas Yojana 2.2 41 INFORMATION TECHNOLOGY & BIO TECHNOLOGY DEPARTMENT National e-Govemance Plan 2.3 67 PUBLIC WORKS DEPARTMENT Development of roads under Central Road Fund (CRF) 2.4 89 and Minimum Needs Programme (MNP) SPORTS AND YOUTH WELFARE...............