Audit Reports

Appendices Appendix-1.1 (Referred to in paragraph 1.1; Page 1) STATE PROFILE OF CHHATTISGARH A. General Data 1 Area 137898 sq.km 2 Population (a) As per 2001 census 2.08 crore (b) As per 2009-10 2.38 crore 3 Density of Population (2001). 154.........

therefore, complementary to the Finance Accounts. 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.........

(UCs) for grants provided for specific purposes should be obtained by the departmental officers from the grantees and forw arded to the Accountant General after verification within 18 months from the date of their sanction unless specified otherwise. However, of the 1 1849 UCs due for grants.........

Holi festival Jagdalpur to Raipur route. The v. The vehicle acquired by the vehicle was kept unused for five Government for law and order or general election. months (August 2006 to December 2006) due to defect in the machine. However, temporary permit No.TP/338/06 was issued to vehicle As per.........

Rule 22 of Chhattisgarh Financial Code, any type of losses detected should immediately be intimated to the Government as well as to the Accountant General even if it has been made good. 7.4.7.1 Embezzlement of Government receipts During the test check of records of DFO, Mahasamund (June 2010),.........

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.........

(PURNA CHANDRA MAJHI) Raipur Accountant General (Audit) The Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 105.........

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.........

The Department follows Acts, Circulars, and Code etc. as mentioned below:- Land Revenue Code, 1959; • Chhattisgarh Lok Dhan (Shodhya Rashiyon Ki Vasuli) Niyam, 1988; Revenue Book Circular (RBC), volume I to VI; and • Chhattisgarh Adhosanranchna Vikas Evam Paryavaran Upkar Adhiniyam,.........

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.........

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 99.21 crore. Some of the major findings are mentioned below. General The total receipts of the State during the year 2009-10 amounted to 18,153.65 crore of which the revenue raised by the State Government was 10,166.25 crore and receipts from the Government of India were ?.........

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...

is appearing under Appendix-4.1.2 Audit Report (Civil and Commercial) for the year ended 31 March 2010 who are appointed by Comptroller and Auditor General of India (CAG) as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit.........

as information regarding award of contract and the relative evaluation of bids were not available for view either by the participating bidders or by general public. 55 Audit Report lCivil and Commercial/ for the year ended 31 March 2010 13.14.2 Cancellation offender was not marked in the system.........

Zila Panchayat, Dhamtari with the intimation that the Annual Plan had already been approved in the general meeting (June 2005) of the Zila Panchayat without any objection. The Chief Secretary (CS). Government of Chhattisgarh issued (December 2006) instructions to all District Collectors/District.........

District Trade and Industries Centres (DTIC) are the implementing agencies at the district level and are headed by Chief General Managers (CGM) or General Managers (GM). 3.3 Audit objectives The audit objectives were to assess the performance of the department by examining whether: planning.........

(Paragraphs 4.1.2, 4.1. 7, 4.1.16 and 4.1.22) 7. Power Generation Activities of Chhattisgarh State Power Generation Company Limited In Chhattisgarh, the generation of power upto 31 December 2008 was carried out by the erstwhile Chhattisgarh State Electricity Board. Consequent to unbundling of.........

Preface 1 This Report has been prepared for submission to the Governor under Article 151 of the Constitution. 2 Chapter-I deals with the findings of performance audit in the Information and Technology Department; Scheduled Tribes and Scheduled...

8,802(75) 10,840(75) 13,794(80) Plan 1,620(23) 2,008(27) 2,608(30) 3,576(33) 5,421(39) Non Plan 5,483(77) 5,449(73) 6,194(70) 7,264(67) 8,373(61) General Services (inch interest 2,494(35) 2,186(29) 2,639(30) 3,040(28) 3,599(26) payments) Social Services 2,431(34) 2,848(38) 3,459(39) 4,117(38).........

The State Government had achieved these targets by the end of March 2005. The Comptroller and Auditor General’s Audit Reports have been commenting upon the Government’s finances for over three years since the Fiscal Responsibility Act legislation. Since these comments formed part of the.........

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

3.1 Delay in furnishing Utilization Certificates General Financial Rule 212 (1) provides that for the grants provided for specific purposes, utilisation certificates (UCs) should be obtained by the departmental officers from the grantees and after verification, should be forwarded to the.........

Raipur (PRAVEEN KUMAR SINGH) The Accountant General (Audit) Chhattisgarh Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 71.........

11.96 lakh in full in one case. A few illustrative audit observations involving Rs. 23.68 crore are mentioned in the succeeding paragraphs. 1 Chhattisgarh Stale Electricity Board 47 Audit Report (Revenue Receipts) for the year ended SI March 2009 4.2 Audit observations Scrutiny of the records.........

5.3 Non-compliance of the provisions of the Acts/Rules The provisions of the Chhattisgarh Country Spirit Rules; Madhya Pradesh Finance Code and Madhya Pradesh Treasury Account Code (as adopted in Chhattisgarh); Entertainment Duty and Advertisement Tax Act, 1936; Chhattisgarh Motoryan Karadhan.........

CHAPTER -1: 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 2008-09, the.........

involving Rs. 486.08 crore. Some of the major findings are mentioned below. I. General The total receipts of the State during the year 2008-09 amounted to Rs. 15,662.76 crore of which the revenue raised by the State Government w as Rs. 8,795.93 crore and receipts from the Government of India.........

The audit of revenue 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. This report presents the results of audit of receipts comprising commercial tax/value added tax. stamp duty and.........

have not been truly set forth in the document then such cases are to be finalised by the collector within a period of 90 days, as per Inspector General Registration and Superintendent of Stamps instructions of September 2003. 3.6.1 Test check of the records of eight2 SRs indicated that 85.........

Appendices Appendix 2.1 (Referred to in paragraph 2.2.8.1) SI. Name of state No. of ‘C’ Base of doubt No. forms 1 Andhra 12 ffx f; fUu iib xb Pradesh iCy/ dr eei/ --- fCy dr eei? section 7 selection 7 ICy--- fCy; ifdijh--- idid 2 The series on...

services with 30 beds 12 04 33 8 67 4 Accommodation for ANM 50 50 12 06 06 5 Separate ward for male and female 12 07 58 05 42 6 Accommodation for General Surgeon 12 07 58 05 42 7 67 04 33 Working facility of standby power 12 08 supply/generator 8 Accommodation for General duty 12 09 75 03 25.........

There Information, Education and Communication is the activity by which health awareness is created in the general public through posters, banners, pamphlets, folk dances etc. 7 Audit Report (('ivil and ("ommercial) for the year ended 31 March 2009 was nothing available on record lo explain.........

The contract terms did not provide for charging any interest on the secured advances. Director General Supplies and Disposal (DGS&D) prepares annual rate contracts for purchases by departments of Government of India which are also followed by State Government Departments. Chhattisgarh State.........

Government of India has prescribed comprehensive instructions for maintenance of internal control in Government departments through Rule 64 of the General Financial Rules 2005. A review of internal controls in the Water Resources Department has revealed the following: Due to deficiencies in.........

(Paragraphs 4.1.2, 4.1. 7, 4.1.16 and 4.1.31) 7._Review of Performance of Chhattisgarh Rajya Van Vikas _Nigam Limited_ The Chhattisgarh Rajya Van Vikas Nigam Limited is engaged in accelerating and increasing forest production by developing forest land, raising plantations, felling trees and.........

Preface 1 This Report has been prepared lor submission to the Governor under Article 151 of the Constitution. 2 Chapter-I deals with the findings of performance audit in the Food, Civil Supplies and Consumer Protection; Home and Public Health and...