MENU

Audit Reports

Reports older than 2009

Filter

filter

Page 23 of 31, showing 10 records out of 306 total

01 August 2013
Compliance Performance
Bihar
Report No. 2 of 2013 – Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2012 - Government of Bihar

Impact of audit 5.2.4 102 Results of audit 5.3 103 Non-compliance of the provisions of the Acts/Rules 5.4 104 Non-eviction/settlement of encroached public land 5.5 104 Management of Khas Mahal land under New Policy, 2011 5.6 106 Management of Sairats 5.7 107 Non-realisation of license fee 5.8...............

Sector:
Taxes and Duties

It is a procedural lapse, but there was no substantive loss to the public exchequer because these proposals were duly approved by the Cabinet which has full powers to consider and approve or reject a proposal with or without concurrence of the Finance or any other department. Moreover, Finance...............

Download Full Report (PDF 10.2 MB)
25 February 2014
Financial
Chhattisgarh
Report of 2013 - Compliance, Financial and Performance Audit on State Finances of Government of Chhattisgarh

The report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2012-13. The aim of this Report is to provide the State Government and State...

Sector:
Finance
(PDF 12.68 MB)

Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account. Part I: Consolidated Fund : All revenues received by the State Government, all loans raised by issue of treasury bills, internal and...............

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

(PDF 0.54 MB)

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

(PDF 0.32 MB)

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...

(PDF 2.17 MB)

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

Download Full Report (PDF 34.13 MB)
25 February 2014
Compliance Performance
Chhattisgarh
Report 5 of 2013 - Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended March 2013 - Government of Chhattisgarh

This Report contains 20 paragraphs including one review involving Rs. 92.85 crore relating to underassessment, non/short levy of revenue etc. under 'Part-A' and five paragraphs including one review involving Rs. 149.22 crore relating to incorrect...

Sector:
Taxes and Duties

Forest land was being used by the Private Company, Public Sector Undertakings as well as the Department for non-forestry purposes in violation of Forest Conservation Act. Revenue land received from user agencies was not notified as Reserved Forest/ Protected Forest. The cost of CA was...............

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...

(PDF 3.33 MB)

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

(PDF 1.74 MB)

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

(PDF 1.11 MB)

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

(PDF 3.44 MB)

 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...

(PDF 1.42 MB)

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:...

(PDF 0.69 MB)

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

(PDF 0.1 MB)

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...

Download Full Report (PDF 37.54 MB)
25 February 2014
Compliance Financial Performance
Chhattisgarh
Report No. 2 of 2013 - Report of the Comptroller and Auditor General of India on Public Sector Undertakings for the year ended 31 March 2013 of Government of Chhattisgarh

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also...

Sector:
Finance |
Power & Energy |
Industry and Commerce |
Agriculture and Rural Development |
Social Welfare

by the seed certifying agency with respect to variety 2 Uncertified seed which contains more than one variety due to pollination Audit Report on Public Sector Undertakings for the year ended 31 March 2013 Contracts (RCs) with eight3 suppliers in May 2011 and July 2011 for 11 crops of...............

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

(PDF 1.98 MB)

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)...............

(PDF 13 MB)

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

(PDF 0.52 MB)

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)...

Download Full Report (PDF 75.45 MB)
17 July 2013
Compliance Performance
Chhattisgarh
Report 3 of 2013 - Compliance and Performance Audit on General, Social, Economic and Revenue Sectors of Government of Chhattisgarh

This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution for being laid before the State Legislature. The Report, covering the year 2011-12, contains...

Sector:
Social Welfare

themselves affordable dwellings units; and Mobilise resources and ensure increased investments in housing by promoting strong partnerships among public, private, co-private, self- help groups and local Government institutions. EPC World is a monthly publication on infrastructure and...............

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

(PDF 2.42 MB)

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

(PDF 0.88 MB)

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

(PDF 17.76 MB)

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

(PDF 0.18 MB)

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

Download Full Report (PDF 73.39 MB)
06 August 2012
Compliance Performance
Bihar
Report of 2011 - Report of the Comptroller and Auditor General of India (Revenue Receipts) for the year ended 31 March 2011 - Government of Bihar

This Report contains 35 paragraphs including two performance audits relating to non/short levy of tax, interest etc. involving Rs. 893.61 crore. Some of the major findings are mentioned...

Sector:
Taxes and Duties

Chapter Commercial Taxes EXECUTIVE SUMMARY Decrease in tax collection In 2010-11, the collection on taxes/VAT on sales, trade etc over Budget estimates decreased by 19.02 per cent as compared to the budget estimates which was attributed by the...

Download Full Report (PDF 29.04 MB)
22 March 2013
Compliance Performance
Chhattisgarh
Report of 2012 - Report of the Comptroller and Auditor General of India on Assessment, Levy and Collection of Major and Minor Mineral Receipts on Revenue Sector for the year ended March 2011 - Government of Chhattisgarh

The Report is presently under discussion in the Public Accounts C ommittee (PAC). For the present Performance Audit on “Assessment, L evy and Collection of Major and Minor Mineral Receipts”, we conducted test chec k of the records of nine 2 out of 18 districts for the period from 2006-07 to...............

Sector:
Taxes and Duties

The Report is presently under discussion in the Public Accounts Committee (PAC). For the present Performance Audit on “Assessment, Levy and Collection of Major and Minor Mineral Receipts”, we conducted test check of the records of nine2 out of 18 districts for the period from 2006-07 to...............

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 ...

(PDF 0.01 MB)

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...

(PDF 0.01 MB)

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

(PDF 0.01 MB)

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...

(PDF 0.08 MB)

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...

Download Full Report (PDF 0.83 MB)
22 March 2013
Compliance Performance
Chhattisgarh
Report of 2012 - Report of the Comptroller and Auditor General of India on Revenue Sector for the year ended 31 March 2012 - Government of Chhattisgarh

OtherAdministrativeServices 10.59 11.49 13.03 15.97 16.36 2.44 8. Police 12.31 8.22 6.69 18.22 19.41 6.53 9. Public Works 11.67 13.59 14.61 15.74 15.81 0.44 10. MiscellaneousGeneralServices 281.84 95.58 96.97 (-)0.84 0.74 188.10 11. Co-operation 7.13 7.52 5.42 5.40 20.48 279.26 Total 2,020.45...............

Sector:
Taxes and Duties

CHAPTER VI: OTHER TAX RECEIPTS What we have highlighted in this In this chapter we present our findings on a Chapter Performance Audit on ‘Levy and collection of Electricity Duty’ of^ 1,186.17 crore. We also present an illustrative case of i...

CHAPTER-II: COMMERCIAL TAX What we have highlighted In this Chapter we present illustrative cases of in this Chapter ? 14.00 crore selected from observations noticed during our test check of records relating to short levy of VAT, short/non levy of...

Department (FD) and seven loan sanctioning Departments (LSDs) viz., Agriculture, Commerce & Industries, Co-operation, Food and Civil Supplies, Public Health & Engineering, Transport and Urban Administration and Development during the year 2011-12 to ascertain whether the loans sanctioned to...............

(PDF 0.19 MB)

Other Non-Tax 96.43 135.17 537.82 602.01 325.05 (-) 46.01 Receipts 6. Medical and 7.62 1.67 35.67 10.26 21.11 105.75 Public Health 7. Other 10.59 11.49 13.03 15.97 16.36 2.44 Administrative Services 8. Police 12.31 8.22 6.69 18.22 19.41 6.53 9. Public Works 11.67 13.59 14.61 15.74 15.81...............

CHAPTER-V: TAXES ON VEHICLES What we have highlighted In this Chapter we present illustrative cases of in this Chapter T 17.89 crore from observations noticed during our test check of records in the Transport Department. We found several instances...

CHAPTER-VIII: FOREST EXPENDITURE 8.1 Tax administration The Forest Department incurs expenditure mainly on the protection, conservation, development and regeneration of forests, exploitation of timber and other forest produce and sustained growth...

CHAPTER-III: STAMPS AND REGISTRATION FEES What we have highlighted in this In this Chapter we present illustrative cases of Chapter 7 97.49 lakh selected from observations noticed during our test check of records relating to short levy of stamp...

(PDF 0.13 MB)

CHAPTER-IV: LAND REVENUE What we have highlighted In this Chapter we present illustrative cases of in this Chapter ? 1.04 crore selected from observations noticed during our test check of records relating to short levy of premium and ground rent on ...

(PDF 0.05 MB)

OVERVIEW This Report contains 40 paragraphs including one Performance Audit relating to underassessment/short levy/loss of revenue, irregular/doubtful expenditure, etc. involving ? 1,568.91 crore. The Departments/Govemment have accepted audit...

(PDF 1 MB)

(in %) interest recovered reco-to be ment tion (%) vered levied orders (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (ID (12) (13) (14) (15) (16) (01) Public Health Engineering - (Purpose) - Under Jal Praday Yojna 01 May 56 2001- 107.93 8 and 25 One 10.5 3 42.94 47.56 4.29 94.79 UAD would A letter...............

(PDF 0.06 MB)

Table of C ontents Paragraph Page Preface vii Overview ix-xiii PARTA-RECEIPTS Chapter-I: General Trend of revenue receipts 1.1 3 Variations between the budget estimates and actuals 1.2 6 Analysis of arrears of revenue in terms of total 1.3 7...

(PDF 0.02 MB)

PREFACE This Report for the year ended 31 March 2012 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/Value Added Tax,...

Download Full Report (PDF 1.96 MB)
03 April 2013
Financial Performance
Assam
Report 2 of 2012 - Performance Audit on Revenue of Government of Assam

Overloading of vehicles in violation of MV Act led to non-levy and non- UHDOLVDWLRQ RI PLQLPXP ¿QH RI` 518.73 crore, besides endangering public life and property. (Paragraph 4.9) Mis-appropriation of revenue of ` 5.05 lakh. (Paragraph 4.12) 90,1(6$1'0,1(5$/6 Non-insertion of...............

Sector:
Taxes and Duties |
Transport & Infrastructure |
Environment and Sustainable Development

Besides, records of the Public Health Engineering Department, Assam Urban Water Supply and Sewerage Board, Assam Power Generation Corporation Limited and some other relevant industries, were also cross checked with those of the Department. 4 As per the AI Act, irrigation work means - any part of...............

Download Full Report (PDF 15.26 MB)
22 March 2013
Compliance Financial Performance
Chhattisgarh
Report No. 2 of 2012 - Report of the Comptroller and Auditor General of India on Public sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 of Government of Chhattisgarh

Audit of Government companies is governed by Section 619 of the Companies Act, 1956. The accounts of Government companies are audited by Statutory Auditors appointed by the Comptroller and Auditor General of India (CAG). These accounts are also...

Sector:
Finance |
Transport & Infrastructure |
Power & Energy |
Agriculture and Rural Development
(PDF 7.64 MB)

Mining 30.12.2008 - - 11.26 0.05 CSPGCL AEL Parsa Collieries Limited Geology & Mining Sector wise total Actual amount is 8000 Audit Report on Public Sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 2 Actual amount is X 7000 80 Annexures...............

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

Audit Report on Public Sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 purchase price to 50 per kg (6 June 2006) and 80 per kg (27 February 2007), there was still no response from the tribals. The Government also requested (6 February 2007)...............

for timely completion of the projects, there Audit Report on Public Sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 stores verification, measurement books and Energy Accounting and Audit tender procedures, etc. The Company had Energy...............

The losses incurred by PSUs are mainly Audit Report on Public Sector Undertakings (General, Social, Economic and Revenue Sectors) for the year ended 31 March 2012 2. Performance Audit relating to Government Company A Performance Audit relating to Chhattisgarh State Power Transmission...............

(PDF 1.23 MB)

Table of Contents Particulars Reference to Paragraph(s) Page(s) Preface V Overview vii-xi Chapter I Overview of State Public Sector Undertakings 1 1 Introduction 1.1 -1.3 1 Audit Mandate 1.4-1.6 1-2 Investment in State PSUs 1.7- 1.9 2-3 Budgetary outgo, equity,...............

(PDF 0.34 MB)

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)...

Download Full Report (PDF 55.87 MB)