Audit Reports

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...............

crore), Roads and Bridges ( 167.97 crore), Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes ( 142.43 crore), Medical and Public Health ( 120.97 crore ) and Animal Husbandry ( 120.53 crore). 3.2 Non-submission/delay in submission of details of grants/loans paid In...............

4119.56 40,737.40 32,511.32 (-) 8,226.08 Charged IV Revenue 1,808.38 13.22 1,821.60 1,598.32 (-) 223.28 V Capital 4.06 4.51 8.57 5.62 (-) 2.95 VI Public Debt- 1,246.91 0.00 1,246.91 1,039.29 (-) 207.62 repayment Total Charged 3,059.35 17.73 3,077.08 2,643.23 (-) 433.85 Appropriation to 0.00...............

OF THE STATE GOVERNMENT Profile of Chhattisgarh 1 Introduction 1.1 2 Resources of the State 1.2 7 Revenue Receipts 1.3 11 Capital Receipts 1.4 18 Public Account Receipts 1.5 20 Application of Resources 1.6 20 Quality of Expenditure 1.7 29 Financial Analysis of Government Expenditure and 1.8 33...............

Preface 1 This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution. 2 Chapters-I and II of this Report contain audit observations on matters arising from examination of the Finance Accounts...

Miscellaneous Public Works Advances: Miscellaneous Public Works Advances amounting to? 133.01 crore were outstanding as of 31 March 2013 against contractors, suppliers, departmental staffs and other departments/divisions. Page- ix...............

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Duty and Registration Fees Highlights: There was non realisation of stamp duty andjanpad shulk off 67.63 crore due to lack of co-ordination with public offices. (Paragraph 3.2.12) Incorrect issue of exemption certificates to industries led to non levy of stamp duty off 4.65 crore................

CHAPTER II: COMMERCIAL TAX What we have In this Chapter we present illustrative cases of highlighted in this ? 7.48 crore selected from observations noticed Chapter during our test check of records relating to incorrect/excess allowance of Input...

Other Non-Tax 135.17 537.82 602.01 325.05 370.44 13.96 Receipts 6. Medical and 1.67 35.67 10.26 21.11 17.09 (-) 19.04 Public Health 7. Other 11.49 13.03 15.97 16.36 20.34 24.33 Administrative Services 8. Police 8.22 6.69 18.22 19.41 19.39 (-) o.io 9. Public Works 13.59 14.61 15.74 15.81...............

CHAPTER-VI: STATE EXCISE EXECUTIVE SUMMARY What we have In this Chapter we present illustrative cases of ? 71.04 highlighted in lakh selected from observations noticed during our test this Chapter check of records relating to incorrect fixation of...

Minerals are extracted by public, private sector, Government Undertakings and other lessees. Administration of Mining activities mainly include processing of applications fee, tax assessment, realisation of revenue, prevention of illegal mining and other activities leading to leakage of revenue................

CHAPTER-IV: LAND REVENUE What we have highlighted In this Chapter we present illustrative case of in this Chapter ? 16.76 lakh selected from observations noticed during our test check of records relating to short recovery of cost of proceedings....

to 2012-13 along with the total tax receipts during the period is exhibited in the following table: 1 Non-transport vehicle - A vehicle other than public service, goods carriage, an educational institutional bus or private service vehicle 87 Audit Report (Revenue Sector) for the year ended 31...............

 Appendices Appendix-2.1 (Referred to in paragraph 2.13) (f in lakh) SI. Name of the Goods Year/Month Value of Rate Inter-state Differential Penalty No. dealer purchased purchased of tax rate tax under goods in against ‘C’ Section State form...

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2013 (REVENUE SECTOR) GOVERNMENT OF CHHATTISGARH Report No.5 of the year 2013 Table of contents Paragraph Page Preface V Overview vii-x PART A-RECEIPTS Chapter-I:...

2.19) IEL Stamps and Registration Fees There was non realisation of stamp duty and janpad shulk of? 67.63 crore due to lack of co-ordination with public offices. (Paragraph 3.2.12) Incorrect issue of exemption certificates to industries led to non levy of stamp duty of? 4.65 crore. (Paragraph...............

PREFACE This Report for the year ended 31 March 2013 has been prepared for submission to the Governor under Article 151 (2) of the Constitution. Part A of this Report presents the results of audit of receipts of Commercial Tax, Stamps and...

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

(Chapter-I) Audit Report on Public Sector Undertakings for the year ended 31 March 2013 2. Review relating to Government Company A review on procurement, storage and distribution of rice, wheat and sugar under various schemes of Public Distribution System by Chhattisgarh State Civil Supplies...............

Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended March 2013 Government of Chhattisgarh Report No. 4 of the year 2013 Table of Contents Particulars...............

CHAPTER-H 2. Review relating to Government Company Review on procurement, storage and distribution of rice, wheat and sugar under various schemes of Public Distribution System by Chhattisgarh State Civil Supplies Corporation Limited Executive Summary Introduction The Government of India (Gol)...............

Company Geology & 30.12.2008 - - 33.36 33.36 - - - - - Mining X AEL Parsa Collieries Limited Geology & 06.12.2010 - 0.10 0.10 Mining nt is 8000 on Public Sector Undertakings for the year ended 31 March 2013 or & Name of the company Name of the Month and year of Paid-up capital* Loans...............

Preface Government commercial concerns, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government companies, (ii) Statutory corporations, and (iii)...

Chapter 3 Chief Controlling Officer based audit of Government Department 3.1 Horticulture and Farm Forestry Department 3.2 Public Health Engineering Department Chapter 3 Chief Controlling Officer based audit of Government Department 3.1 Horticulture and Farm Forestry...............

2011) instructions to recover the amount paid for the excess quantity executed beyond 10 per cent of the DPR/BOQ by booking it to Miscellaneous Public Works Advance (MPWA) against the concerned EE, Assistant Engineer (AE) and the consultant. The Chief Executive Officer (CEO), Chhattisgarh...............

the findings of performance audit, Chapter 3 contains results of Chief Controlling Officer (CCO) based audit of Horticulture and farm Forestry and Public Health Engineering Departments and Chapter 4 deals with compliance audit in the various departments and autonomous bodies. 1.2 Audited entity...............

Allotment of Land 2.4 87 CHAPTER 3 CHIEF CONTROLLING OFFICER BASED AUDIT OF GOVERNMENT DEPARTMENT Horticulture and Farm Forestry Department 3.1 103 Public Health Engineering Department 3.2 142 Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2012...............

58,94,02,912 10,18,17,010 248 Appendices Appendix 3.2.4 (Referred to in paragraph 3.2.7.1 [d]; page no.153) Details of Outstanding Miscellaneous Public Works advances (Amount in fj Name of the district No. of cases Amount outstanding Bilaspur 221 2,35,00,436 Dantewada 161 93,79,108 Dhamtari...............

schemes/projects, while Chapter 3 contains findings on Chief Controlling Officer based audit of die Horticulture and Farm Forestry Department and Public Health Engineering Department. Chapter 4 deals with audit findings of compliance audit in various Departments. vii...............

incorporating a clause in the lease deed for payment of the differential amount of stamp duty whenever difference in duty arises due to delayed publication of rates of royalty. The Government may consider prescribing appropriate mechanism to ensure timely cancellation of idle mining...............

CHAPTER-V1 IMPLEMENTATION OF THE MINING RULES AND REGULATIONS Challans not found in treasury records During test check of the mining lease case files and treasury receipts of DDMA, Raipur, we noticed (May 2011) that in two cases, royalty of ^...

CHAPTER-II FINANCIAL MANAGEMENT AND INTERNAL CONTROL 2.1 Organisational set-u 2.1.1 At the Government level, the Secretary, Mineral Resources Department and at the Directorate level the Commissioner-cum-Director, Geology and Mining (DGM) are...

CHAPTER-IV ASSESSMENT AND COLLECTION OF ROYALTY AND OTHER DUES Introduction Section 9(2) of the MMDR Act provides that the holder of a mining lease shall pay royalty in respect of any mineral removed and/or consumed from the lease area. The lessees ...

EXECUTIVE SUMMARY Minerals are valuable natural resources. Being finite and non-renewable, their exploitation is guided by long term national goals and perspectives. Mineral exploration and development is closely linked with the development of the...

PREFACE This Performance Audit Report for the year ended 31 March 2011 containing the results of the Performance Audit on “Assessment, Levy and Collection of Major and Minor Mineral Receipts” of Government of Chhattisgarh has been prepared for...

CHAPTER-V UNAUTHORISED EXCAVATION AND TRANSPORTATION OF MINERALS Introduction Section 21(5) of the MMDR Act, 1957 envisages that whenever any person raises without any lawful authority, any mineral from any land, the State Government may recover...

Rules, 1988 MCR Mineral Concession Rules, 1960 MI Mining Inspector MMDR Mines and Minerals (Development and Regulation) Act, 1957 MT Metric Ton PSU Public Sector Undertaking ROM Run of Mines SD & RF Stamp duty and Registration fees SRSWOR Simple Random Sampling Without Replacement TP Transit...............

TABLE OF CONTENTS Contents References to Paragraphs Page(s) Preface V Executive summary vii CHAPTER - I: INTRODUCTION Introduction 1.1 1 Management of mineral resources 1.2 1 Mineral policy of the State 1.3 3 Why we chose the topic 1.4 4 Audit...

Appendices Appendix I (Referred to in paragraph 3.3.1) Sl DDMA/ Name of Mineral Peri Average of proposed Average Average Stamp duty ( ' Registration fees ( ' ) Total ( ' ) No. DMO lessee od of production (MT) annual annual ) lease Average royalty...