Audit Reports

complies in all material respects with applicable laws, rules, regulations, established codes etc., and the general principles governing sound public financial management and the conduct of public officials. Performan ce Audit is an independent, objective and reliable examination of whether...............

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 ...

27 CHAPTER -IV : ELECTRICITY DUTY 4.1 Tax administration Chief Electrical Inspector is responsible for ensuring that the electricity duty rates are applied correctly , deposited timely by electricity producers , and interest is levied on any delay...

23 CHAPTER -III : TAXES ON VEHICLES 3.1 Tax administration The Transport Department is responsible for administering and regulating registration of vehicles, levy and collection of taxes and fees, grant of permits , issue of certificate s of...

NGDRS National Generic Document Registration System NRDA Naya Raipur Development Authority NSE National Stock Exchange PA Performance Audit PAC Public Accounts Committee PAN Permanent Account Number PCCF Principal Chief Conservator of Forest PHN Patwari Halka Number PlWC Plantation Working...............

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 9 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India , for being laid before the...

3 ANR is the forestry activity taken to improve the regeneration of healthy coppice generated after felling of trees through Singling, Soil and water conservation and protection work. 4 DFO , Balodabazar and DFO , Bilaspur Audit Report for the year ended 31 March 2019 on Revenue Sector 34 As...............

71 Appendix 2.1 (Referred to in paragraph 2.4) (` in lakh) Sl. No. Name of the unit Name of Assesse/TIN Year of case (Month and year of assessment) Name of the items Rate of tax leviable/ levied Turn - over Tax short levied Penalty leviable Nature...

from other sources like National Handicapped Finance and Development Corporation ( ` 56.82 crore) , Chhattisgarh Mandi Board ( ` 25.9 1 crore ), Public sector banks ( ` 322.56 crore) and respective Holding Companies ( ` 1.48 crore) . The investment in 15 State PSUs increased by 167.54 per...............

the year ended 31 March 2019 12 sanction of house s, verification of progress in construction and release of construction linked assistance (through public fund s) were ma na ged . 2.1. 2 Organizational Setup The Panchayat and Rural Development Department (PRDD) is responsible for implementation...............

4990.73 6646.53 5 Law & Legislative Affairs Department 225.62 235.71 297.62 6 Planning , Economic & Stati stic s Department 19.82 26.80 24.51 7 Public Relation s Department 131.47 153.66 248.44 8 Parliamentary Affairs Department 34.72 38.76 39.35 Total 8182.66 9061. 07 11484.89 B Social...............

Company Limited (CSPTrCL) with effect from 1 January 2009 as per State 1 UCRVUL (erstwhile IFFCO Chhattisgarh Power Limited , a non -government public limited Company incorporated on 25 J anuary 2006) became 100 per cent subsidiary Company of Chhattisgarh State Power Generation Company...............

79 CHAPTER -IV: FUNCTIONING OF STATE PUBLIC SECTOR UNDERTAKINGS 4.1 Introduction Public Sector Undertakings (PSUs) are established by Governments to carry out activities of a commercial...............

113 CHAPTER -VII: COMPLIANCE AUDIT OBSERVATIONS Chhattisgarh State Industrial Development Corporation Limited 7.1 Short recovery of service charges and lease rent from a Private party The Company did not consider rehabilitation grant as part of...

It contains significant results of Performance A udit findings of the Department s of Panchayat and Rural Development, Public Works and Women and Child Development and Compliance A udit findings of Water Resources Department of the Government of Chhattisgarh . Part -II deals with the results of...............

75 CHAPTER -III : COMPLIANCE AUDIT OBSERVATIONS Water Resources Department 3.1 Unfruitful Expenditure Construction of headwork without ensuring the availability of land for canal work for four diversion schemes resulted in unfruitful expenditure...

1.8 10 Part -I Chapter II - Performance Audit Panchayat and Rural Development Department Pradhan Mantri Awaas Yoj ana – Gramin (PMAY -G) 2.1 11 Public Works Department Construction of State Highways and Major District Roads 2.2 32 Women and Child Development Department Integrated Child...............

major fiscal aggregates relative to the previous year, overall trends during the period from 2015 -16 to 2019 -20, debt profile of the State, and key Public Account transactions, based on the Finance Accounts of the State. Chapter -III . Budgetary Management This chapter is based on the...............

Total Revenue and Non Debt Capital Receipts (1+2+3) 46,367 53,860 59,789 65 ,264 64 ,130 5. Public Debt Receipts 7,251(14) 5,480(9) 9,652(14) 14 ,370(18) 19 ,588 Internal Debt (Excluding Ways & Means Advances & overdrafts) 7,106 5,098 9,188 13 ,817 19 ,308 1 Net transactions under ways and...............

relative to the previous year, overall trends during the five - year period from 2015 -16 to 2019 -20, debt sustainability of the State and key Public Account transactions, based on the Finance Accounts of the State. Major changes in Key Fiscal Aggregates during 2019 -20 vis -à-vis 2018 -19...............

5,248.66 621.39 5,870.05 5,578.48 -540.07 (9.20) 248.50 (4.23) -42.62 (7.89) Capital 30.49 28.59 59.08 46.50 -12.58 (21.30) 0.00 -1.49 (11.84) Public Debt 2,906.50 0.00 2,906.50 8,695.03 0.00 5,788.53 (199.15) -629.03 Total Charged 8,185.65 649.98 8,835.63 14,320.01 -552.65 (6.25) 6,037.03...............

-submission of UCs and DCC bills by Departments for funds drawn for specific developmental programmes/ projects and non -submission of accounts by public sector entities was violati ve of prescribed financial rules and directives. This points to inadequate internal controls and deficient...............

Page vii Preface This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India. 2. Chapter I of this Report contains the basis and approach to State Finances Audit Report, structure of...