Audit Reports

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

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...

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 ...

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...

(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...............

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...

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,...

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

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,...............

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)...

29,802.20 3,547.27 33,349.47 26,840.64 (->6,508.83 Charged IV Revenue 1,632.20 15.60 1,647.80 1,521.68 0126.12 V Capital 0.66 3.46 4.12 3.51 00.61 VI Public Debt- 1,042.70 0.00 1,042.70 852.49 0190.21 repavment Total Charged 2,675.56 19.06 2,694.62 2,377.68 0316.94 Appropriation to Contingency...............

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

Non-submission of accounts is fraught with the risk of fraud and leakage of public money. 3.2 Misappropriation, losses, defalcation, etc. Rules 22 and 23 of the Chhattisgarh Financial Rules provides that each and every case of loss, misappropriation and defalcation should be intimated to the...............

Executive Summary Background 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 2011-12. The aim of this Report is to provide the State...

Appendices Appendix -1.1 (Referred to in paragraph 1.1; Page I) STATE PROFILE OF CHHATTISGA R H A-General Data s. Particulars Figu res No. 1 Area 1,37,898 Sq. km. 2 Population a As per 2001 Census 2.08 crore b 2010-1 1 2.55 crore 3 a Density of...

3,156.16 26,838.15 21,877.88 (->4,960.27 Charged IV Revenue 1.514.81 11.97 1.526.78 1,430.33 (->96.45 V Capital 0.66 0.00 0.66 0.38 (->0.28 VI Public Debt- 902.21 0.00 902.21 690.87 (->211.34 Repayment Total Charged 2,417.68 11.97 2,429.65 2,121.58 (->308.07 Appropriation to ().()() 0.00...............

(Source: Information from office of the Accountant General A&E) In addition to the above, 118 cases of temporary advances aggregating T 1.10 crore in Public Works. Public Health and Engineering and Water Resources Departments were pending adjustment by DDOs as on 31 March 2011. Year-wise details...............

Audit Report (State Finances) for the year ending 31 March 2011 Executive Summary Background This 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 ...

Preface 1 This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2 Chapter-I 'Finances of the State Government' and Chapter II 'Financial Management and Budgetary Control' of this Report contains audit...

ft was allotted to be worked out as per rates allotted to K.D. Public school in mentioned in the prevailing guideline September 2008 and the value of properties or as per revised of the land was 1.04 crore. As minimum Government rates per the RBC rules, premium whichever is more in respect of...............

Taxes on Vehicles 6.9.1 Introduction The Motor Vehicles (MV) Act, 1988 vests upon the State Government the responsibility of providing an efficient public transportation system, registration of vehicles, issue of driving licenses, road permits, fitness certificates and collection of road taxes................

CHAPTER-IV: STATE EXCISE 4.1 Tax administration Excise Department is one of the major revenue earning department of the state and the contribution of the Excise receipts to the total tax revenue of the state during the last five years were between...

CHAPTER VIII: FOREST AND OTHER NON TAX RECEIPTS 8.1 Tax administration The Forest Department generates revenue mainly through sale of timber, firewood, bamboo and sale of minor forest produce which are the major sources of revenue for the...

CHAPTER VII- ELECTRICITY DUTY Tax administration Electricity Department is one of the major revenue earning Department of the State and the contribution of the electricity receipts to the total tax revenue of the State during the last five years...

Other non-tax 74.32 96.44 135.18 537.82 602.01 (+) 11.94 receipts 6. Medical and 19.33 7.62 1.67 35.67 10.26 (-) 71.24 public health 7. Other 13.10 10.59 11.49 13.03 15.97 (+) 22.56 administrative services 8. Police 12.11 12.31 8.22 6.69 18.22 (+) 172.35 9. Public works 9.31 11.67 13.59 14.61...............

CHAPTER-III: STAMP DUTY & REGISTRATION FEE 3.1 Tax administration The Registration Department collects revenue for the Government in the form of stamp duty and registration fee which are the major sources of revenue for the Government. Stamp duty...

Table of Contents Paragraph Page Preface vi Overview vii-xii Chapter - I: General Trend of revenue receipts 1.1 1 Response of the Departments/Government towards audit 1.2 3 Outstanding IRs and audit observations 1.2.1 4 Departmental audit committee ...

PREFACE This Report for the year ended 31 March 2011 has been prepared for submission to the Governor under Article 151 (2) of the Constitution. The audit of Revenue Receipts of the State Government is conducted under Section 16 of the Comptroller...

OVERVIEW This Report contains 28 paragraphs including three Performance Audit relating to underassessment/short levy/loss of revenue etc. involving ? 49.96 crore. Some of the major findings are mentioned below. I. General The total revenue receipts ...

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...

Audi1 Report (Civil and Commercial) for the year ended 31 March 201 / Appendix-1.1 (Referred to in paragraph 1.1.9.2(a); page no 9) Details of dispensaries functioning without Medical Officer and supporting staff SL Name of 2006-07 2007-08 2008-09...

CHAPTER-I PERFORMANCE AUDITS Public Health and Family Welfare Department 1.1 Working of ‘AYUSH’ Department Executive Summary The Indian System of Medicine and Homeopathy...............

Thus, purchasing the same brand and model of helicopter from the same dealer at higher price led to extra expenditure. PUBLIC WORKS DEPARTMENT 2.1.2 Wasteful expenditure Improper planning in establishing a Special Purpose Vehicle company resulted in wasteful expenditure of? 9.68 crore With a...............

(Paragraph 1.1) 2._Chhattisgarh State Road Sector Development Project (ADB _assistance)_ Government of Chhattisgarh (GOCG), Public Works Department developed Chhattisgarh State Road Sector Development Project with the loan assistance from Asian Development Bank lor improving the connectivity of...............

3.8.5 Organic farming The imbalanced use of fertilizers is hazardous to human as well as soil health. To encourage use of organic fertilizer, Government is providing assistance under RKVY for production of vermi compost. Distribution of vermi beds without ensuring supply of essential...............

Chhattisgarh State Road Sector Development Project (ADB assistance), Jawaharlal Nehru National Urban Renewal Mission and Computerisation of Public Distribution System, while Chapter-II deals with the findings of transaction audit in Agriculture; Panchayat and Rural Development; Public...............

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

21,307.64 2,641.16 23,948.80 20,053.32 (->3,895.48 Charged IV Revenue 1,394.78 33.74 1.428.52 1.412.04 015.58 V Capital 0.56 8.66 9.22 8.01 00.31 VI Public Debt-Repayment 789.29 0.00 789.20 651.57 (->137.72 Total Charged 2,184.63 42.40 2,227.03 2,073.42 ( >153.61 Appropriation to Contingency Fund...............

Executive Summary Background In response to the Twelfth Finance Commission’s recommendations, the Chhattisgarh Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Chhattisgarh Fiscal Responsibility Act,...

CHAPTER-III FINANCIAL REPORTING A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government. Compliance with financial rules, procedures...

Preface 1 This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2 Chapter-I, 'Finances of the State Government' and Chapter II, 'Financial Management and Budgetary Control' of this Report contain audit...

Government should take immediate steps to verify the fitness for all the vehicles which are due, to avoid loss of revenue and in interest of public safety. 44 Chapter-IV: Taxes on Vehicles 4.8.13 Non-realisation of licence fee and penalty During the test check of records of In exercise of the...............

7.4.6 Trend of Revenue Receipt Silviculture means carrying out various operations relating to the growth, health and quality of the forests. 73 Audit Report (Revenue Receipts) for the year ended 31 March 2010 The DFOs prepare the annual budget estimates of receipts on the basis of receipts of...............

CHAPTER VI : STATE EXCISE Tax administration Excise Department is one of the major revenue earning department of the state and the contribution of the Excise receipts to the total tax revenue of the state during the last five years were between 14...

CHAPTER VIII: GEOLOGY AND MINING 8.1 Tax administration Chhattisgarh State is the second largest mineral producing State having 13 per cent share in all India production. The State is endowed with rich deposits of minerals such as iron ore, coal,...

CHAPTER-!: GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Chhattisgarh during the year 2009-10, the State’s share of net proceeds of divisible Union taxes and duties assigned to States and...

CHAPTER V: LAND REVENUE Tax administration The Land revenue Department collects revenue in the form of taxes on agriculture and commercial crops, land development tax, Gramin Vikas tax, environmental and development cess, school building cess,...

CHAPTER-III : STAMP DUTY & REGISTRATION FEE Tax administration The Registration Department collects revenue for the Government in the form of stamp duty and registration fee which are the major sources of revenue for the Government. Stamp duty is...

PREFACE This Report for the year ended 31 March 2010 has been prepared for submission to the Governor under Article 151 (2) of the Constitution. The audit of Revenue Receipts of the State Government is conducted under Section 16 of the Comptroller...

OVERVIEW This Report contains 19 paragraphs including two reviews relating to underassessment/short levy/loss of revenue etc. involving ? 99.21 crore. Some of the major findings are mentioned below. General The total receipts of the State during...

Appendices Appendix 4.1 (Referred to in paragraph 4.8.5.1) Sl. Challan Amount Amount in Loss No. Vehicle No. No. Date in Treasury (' In Challan lakh) 1 CG-15/B-9400 113 13/04/2009 54190 190 54000 2 CG-15/B-3216 427 28/01/2008 41363 363 41000 3...