Audit Reports

Further the Government stated that a reference has been made to the Sub Registrar Korba and Inspector General of Registration (IGR), Bilaspur for recovery of the differential amount of Stamp Duty and Registration Fees. 3.3.3 Application of incorrect rate of royalty for calculation of average.........

(PURNA CHANDRA MAJHI) Raipur Accountant General (Audit) The Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 43.........

2.6.2 Internal Audit The Internal Audit (LA) is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure that the prescribed systems are functioning reasonably well. We noticed (April 2011) that there.........

Cess 4.3.1 Non levy of Environment Cess and Infrastructure Development Cess on quarry leases During test check of mining Under the provisions of the Chhattisgarh lease case files of ten1 (Adhosanrachna Vikas evam Paryavaran) DDMA/DMOs, we noticed Upkar Adhiniyam 2005, infrastructure that during.........

dead rent in respect of minor minerals are determined by the State Government and their collection and utilisation is done by the State Government. Chhattisgarh is one of the foremost mineral rich States in the country. There are almost 28 varieties of minerals present in the State, including.........

The audit of non-tax mining receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The cases mentioned in this Report are among those which came to notice in the course of test-audit of.........

and 80.414 hec.) were leased out to Chhattisgarh Mineral Development Corporation, a State PSU, from September 1999 for a period of 20 years. The approved mining scheme expired in March 2009. As per Rule 12(3) of the MCD Rules, the lessee was required to submit a new mining scheme for approval.........

CHAPTER-VII Glossary of terms and abbreviations AMO Assistant Mining Officer CMMR Chhattisgarh Minor Mineral Rules, 1996 DGM Director Geology and Mining DDMA Deputy Director Mining Administration DMO District Mining Officer GOI.........

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...

2.10 Internal audit Internal Audit Wing (LAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning reasonably well. We observed.........

Chhattisgarh * Increased by f 82.07 lakh and f 35.94 lakh in 2009-10 and 2011-12 respectively due to receipt of proforma adjustment from Accountant General, Madhya Pradesh Agriculture, Commerce and Industries, Co-operation, Food and Civil Supplies, Public Health and Engineering, Transport and.........

CHAPTER-I: GENERAL What we have highlighted In this Chapter, we present the trend of Revenue in this Chapter Receipts of the State Government, variations.........

(PURNA CHANDRA MAJHI) Raipur Accountant General (Audit) The Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 133.........

Transport Department) 5.4 Internal Audit Internal Audit Wing (IAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning.........

The Registration Department is headed by the Secretary at Government level and the Inspector General of Registration cum Superintendent of Stamps (IGR) is the head of the Department, who is assisted by two Deputy IsGR, 10 District Registrar cum Collector of Stamps (DR) and 88 Sub Registrars.........

4.4 Internal Audit The Internal Audit Wing (IAW) of an organisation is a vital component of the internal control mechanism and is generally defined as the control of all controls. It enables the organisation to assure itself that the prescribed systems are functioning reasonably well. Due.........

Some of the major findings are mentioned below: I. General The total revenue receipts of the State Government for the year 2011-12 amounted to 14,770.73 croreas compared to 12,840.46 crore of the previous year. Out of this, 57 per cent was raised through tax revenue ( 10,712.25 crore).........

Sepco Electric 2004-05 power 652598 29-01-2008 31-10-2010 1006 437676 0 437676 262605 Construction,Tin- (ET) 22851304116 67 M/s Chhattisgarh 2002-03 rajya sahkari 555938 28-10-2009 31-10-2010 368 136390 0 136390 81834 vipdhan sangh, (ST) TIN-22681300087 68 M/s Chhattisgarh 2001-02 rajya.........

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.........

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,...

companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These 1 Chhattisgaih Rajya Beej Evam Krishi Vikas Nigam.........

of a Company the duty to place the accounts of the Company along with the Auditor’s Report (including supplementary comments of CAG) in the Annual General Meeting of the shareholders within six months of the close of the financial year. As per Section 208 of the Income Tax Act, 1961 (Act),.........

& Planning), Chief Engineer (Transmission), Chief Engineer (EHT:C&M)2, Chief Engineer (T&C)3, Chief Engineer (Civil), Chief Engineer (SLDC)4, General Manager (Finance) and Deputy General Manager (Human Resources). The organisational chart is indicated in Annexure --- 2.1. Transmission.........

A review of the latest Audit Statutory Auditors appointed by the Reports of CAG shows that the State Comptroller and Auditor General of PSUs incurred losses to the tune of India (CAG). These accounts are also f 1958.08 crore and infructuous subject to supplementary audit conducted investment of.........

funds from Regional Accounts 3.10 75-76 office, DSPM TPS to Head Office resulted in idling of funds and consequent loss of interest of 20.08 lakh General Follow up action on Audit Reports 3.11 76-77 Annexures No. Particulars 1.1 Statement showing particulars of up to date 1.7 t-H paid-up.........

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) Departmentally managed.........

5(GSDP) 2011-12 at current price 135536.34 9 Per capita GSDP CAGR (2002-03 to 2011-12) 13.09 10 GSDP CAGR (2002-03 to 2011 -12) Chhattisgarh 15.35 General Category States 14.46 11 Population Growth (2002-03 to 2011-12) Chhattisgarh 16.54 General Category States 13.90 B. Financial Data.........

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the.........

There are 30 Autonomous Bodies in the State of which audit of accounts of two Autonomous Bodies has been entrusted to the Comptroller & Auditor General of India. The status of entrustment of audit and rendering of accounts by the Autonomous Bodies are given in Table 3.1. Table- 3.1: Position.........

Financial Reporting A total of 13 Accounts of two Autonomous Bodies were not submitted to Accountant General (Audit), Chhattisgarh till September 2012. At the end of the financial year 2011-12, an amount of 16.49 crore involving 1631 cases of misappropriation, losses and defalcation.........

to 2010-11) 17.S5 per cent 10 Per capita GSDP CAGR (2001 -02 to 2010-11) 13.61 percent 1 1 GSDP CAGR (2001-02 to 2009-10) Chhattisgarh 17.57 per cent General Category States 13.37 per cent Population Growth (2001 to 2011) 12 Chhattisgarh 22.59 percent General Category States 17.56 per cent *.........

2.1.2 Audit of appropriations by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure incurred under various grants is within the authorizations given under the Appropriation Act and that the expenditure required to be charged under the provisions of the.........

(UCs) for grants provided for specific purposes should be obtained by the departmental officers from the grantees and forwarded to the Accountant General after A erification within 18 months from the date of their sanction unless specified otherwise. However, of the 17,200 UCs in respect of.........

Fines, penalties, process fee and interest are also levied under provisions of Chhattisgarh Land Revenue Code 1959, Revenue Book Circular (RBC) and executive instructions issued from time to time. 5.2 Organisational set u The Revenue Department is headed by the Principal Secretary at the.........

313.89 313.80 4.01 2009-10 4.01 356.41 351.85 8.57 2010-11 8.57 432.82 426.74 14.65 During the exit conference, the Government in reply to Accountant General’s query on the recovery of the arrears of revenue and recovery of the amount in accepted cases stated that steps have already been.........

Receipts from excise comprise receipts derived from duty, fee or confiscation imposed or ordered under the provisions of Chhattisgarh Excise Act, 1915 and rules and notifications issued thereunder. It also includes revenue from manufacture, possession and sale of liquor, Bhaang and poppy.........

report of the losses should be submitted the physical expeditiously to the Head of the Department verification of 12 (HOD) as well as Accountant General (AG) Nistar2 Depots and the investigation be completed within a conducted by the period of six months from the date of forest authorities in.........

The Department implements the undermentioned Acts and Rules: Madhya Pradesh Electricity Duty Act, 1949 (as adopted in Chhattisgarh) Madhya Pradesh Upkcir Adhiniyam, 1981 (as adopted in Chhattisgarh) • Chhattisgarh Upkcir Sanshodhan Adhiniyam, 2004. 7.2 Analysis of budget.........

CHAPTER-!: GENERAL Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Chhattisgarh during the year 2010-11, the State's.........

The levy and collection of Stamp Duty and Registration Fee is administered by the Registration Department headed by the Inspector General of Registration cum Superintendent of Stamps (IGR) who is assisted by Deputy IGR, District Registrar cum Collector of Stamps (DR) and Sub Registrar.........

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.........

The audit of Revenue Receipts of the State Government is conducted under Section 16 of the Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. This Report presents the results of audit of receipts comprising Commercial Tax/Value Added Tax, Stamp Duty &.........

involving 49.96 crore. Some of the major findings are mentioned below. I. General The total revenue receipts of the State Government for the year 2010-11 amounted to 12,840.46 crore against 10,166.25 crore for the previous year. 57 per cent of this was raised by the State through.........

Further the Government stated that a reference has been made to the Sub Registrar Korba and Inspector General of Registration (IGR), Bilaspur for recovery of the differential amount of Stamp Duty and Registration Fees. 3.3.3 Application of incorrect rate of royalty for calculation of average.........

(PURNA CHANDRA MAJHI) Raipur Accountant General (Audit) The Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 43.........

The audit of non-tax mining receipts of the State Government is conducted under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. The cases mentioned in this Report are among those which came to notice in the course of test-audit of.........

Working Government Companies AGRICULTURE & .ALLIED 1 Chhattisgarh Rajya Beej Evam Krishi Vikas Agriculture 08.10.2004 0.50 - - 0.50 - - - - - 165 Nigam Limited (CRBEKVNL) 2 Chhattisgarh Rajya Van Vikas Nigam Forest 22.05.2001 25.73 0.92 - 26.65 - - - - - 595 Limited (CRVVNL) Sector v ise.........

notifications and instructions issued from time to time for the implementation of State and Centrally Sponsored Schemes; (ii) Departmental budget, general financial and other subsidiary rules, departmental manual/policies/ rules and regulations; (iii) procedure prescribed for monitoring and.........

0.20 per cent of 2300/- (i) High Court building, (ii) Advocates' chamber, (iii) Advocates' General chamber and (iv) Typist Block. 116 C 'hapter-11 Audit of Tratisactions have been as per contract clause-13. Moreover the advisor. PWD. GOCG has also objected to the mode of payment and recommended.........

(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.........

3.6 General findings of Audit 3.6.1 Planning Scheme wise annual action plans for the state as well as district level were prepared on the basis of ceilings of expenditure fixed in the guidelines of Government of India (Gol) and State Government under various schemes. Physical and financial.........

2 Chapter-I deals with the findings of performance audit in the Working of Ayush Department, 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.........