Audit Reports

Departmental officer on whose signature or counter-signature GIA bill is drawn, shall furnish the Utilisation Certificates (UCs) to the Accountant General on or before 30 September of the year following that to which the grant is related. The position of outstanding UCs against GIAs released to.........

The head-wise expenditure status was provided by the Accountant General (A&E), Chhattisgarh to the State Government through Monthly Civil Accounts Statements and Monthly Appropriation Accounts. In spite of this, appropriate steps were not taken by the Government to avoid large savings and excess.........

Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2014 + 'NDt*/v Government of Chhattisgarh Report of the Comptroller and Auditor.........

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.........

Raipur (BIJAY KUMAR MOHANTY) The Accountant General (Audit) Chhattisgarh Countersigned New Delhi (SHASHI KANT SHARMA) The Comptroller and Auditor General of India 87.........

However, where the goods are not covered under any specific entry of the Schedule, general rate of tax given in residuary entry is applicable. As per Schedule II Part IV entry no. 1, all goods not included in Schedule I, Part I (1 per cent), Part II (4 per cent) and Part HI (25 per cent).........

Further, as per Rule 22 (1) of Chhattisgarh Finance Code, any loss shall be reported upon to the Government and the Accountant General. During scrutiny of records of three2 forest divisions (April to December 2012), we found that as per physical verification reports of five3 nistar depots of.........

DMA Additional Director, Mining Adminstration Addl. TC Additional Transport Commissioner AEC Assistant Excise Commissioner AG Accountant General AMO Assistant Mining Officer AO Assessing Officer APCCF Additional Principal Chief Conservator of Forests AR Audit Report ARTO Additional Regional.........

.2 Internal Audit The Internal Audit Wing (IAW) of a Department is a vital component of its internal control mechanism and is generally defined as control of all controls. It enables the organisation to ensure itself that the prescribed systems are functioning reasonably well. We,.........

under ‘Part-B’. Some of the major findings are mentioned below: General Total receipts of the Government of Chhattisgarh for the year 2013-14 were 32,050.26 crore. The revenue raised by the State Government amounted to 19,443.88 crore comprising tax revenue of 14,342.71 crore.........

However, Departments relating to Economic, General and Social Services sectors are excluded and covered in the Report on General, Social and Economic (Non-PSUs) Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period.........

Registrar Durg T 74 SR Bhatapara T 75 SR Bilha T 76 District Registrar Raigarh T 77 District Registrar Raipur T 78 SR Abhanpur T 79 Inspector General of Registrar cum T Stamp Superintendent, Raipur 80 RTO Ambikapur A 81 RTO, Raipur A 82 RTO, Bilaspur A 83 DTO, Raigarh A Transport 84 ARTO.........

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.........

5.5 Non-realisation of tax from owners of goods and passenger vehicles Under Sections 3 and 5 of the Chhattisgarh Motoryan Karadhan (CGMK) A dhiniyam,1991 tax shall be levied on the owner of every goods and passenger vehicles used or kept for use in the State at the rate prescribed in the.........