Audit Reports

Audit Report on Public Sector Undertakings for the year ended 31 March 2018 96 Annexure – 1.2 Summarised financial position and working results of Government companies and Statutory Corporation as per t heir latest finalised financial statements (Referred to in paragraphs 1.8, 1.9 and 1.12) ( `...............

Audit Report on Public Sector Undertakings for the year ended 31 March 2018 6 (CSPHCL) , Chhattisgarh State Power Generation Company Limited (CSPGCL) , Chhattisga rh State Power Transmission Company Limited (CSPTCL) , Chhattisgarh State Power Distribution Company Limited (CSPDCL) and...............

Overview This Report contains the following chapters: Introduction: Functioning of State Public Sector Undertakings , Chapter -1 : Functioning of Power Sector Undertakings , Chapter -2 : Performance Audit on Construction and O peration...............

ii) One of Power plant at Bhaiyathan which was under execution has become uncertain due to local public resistance. iii) Easy availability of water, rail and ro ad link. iv) Power Finance Corporation also agreed with the suitability of project site. Accordingly , CSEB appointed (18 July...............

CHAPTER-4 4. Compliance Audit Observations of Public Sector Undertakings (other than Power Sector) This chapter includes three paragraphs based on test check of transaction of State PSUs other...............

i Table of Contents Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii-xv Introduction Functioning of State Public Sector Undertakings General 1-2 1-2 Accountability framework 3-4 2-3 Submission of accounts by PSUs 5-6 3 Inve stment by Government of...............

1 State Public Sector Undertakings (PSU s) consist of State Government companies and Statutory Corporations. State PSUs are established to carry out...............

v Preface This report deals with the results of audit of Government compa nies and Statutory C orporation of Chhattisgarh for the year ended 31 March 201 8. The accounts of Government c ompanies (in cluding companies deemed to be Government...

The public debt receipts kept increasing though at a lesser rate of 48.88 per cent compared to 76.14 per cent increase in 2017-18. Table 1.3: Summary of Expenditure ( in crore) Section-A- Revenue 2014-15 2015-16 2016-17 2017-18 2018-19 Variation (per cent) during 2018-19 over 2017-18 Revenue...............

3.4 Delay in finalisation of accounts of Public Sector Undertakings The Companies Act, 2013 stipulates that the annual financial statements of companies are to be finalised within six months from the end of the relevant financial year, i.e. 2018-19 by September end. Failure to do so may attract...............

78.38 Charged IV Revenue 4,460.54 338.57 4,799.11 4,103.03 696.08 685.38 662.94 95.24 V Capital 27.93 1.40 29.33 28.07 1.26 1.24 1.19 94.05 VI Public debt 2,063.37 0.00 2,063.37 1,145.89 917.48 917.48 917.48 100.00 Total Charged 6,551.84 339.97 6,891.81 5,276.99 1,614.82 1,604.09 1,581.60...............

Paragraph 1.1.4 State Finances Audit Report for the year ended 31 March 2019 Incomplete projects The Public Works Department and Water Resources Department had 107 incomplete projects (estimated cost 3,687.60 crore) with cost over-run of 2,963.97 crore in 40 projects (where costs have been...............

(v) Preface This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India. 2. Chapters I and II of this Report contain audit observations on matters arising from examination of Finance...

15 Recoveries of loans and advances 1.4.1 16 Debt receipts from internal sources 1.4.2 16 Loans and advances from Government of India (GOI) 1.4.3 16 Public Account balances 1.5 16 Application of resources 1.6 17 Capital expenditure (CE) 1.6.1 18 Revenue expenditure (RE) 1.6.2 18 Committed...............

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

during 2017-18 ( `in crore) Non-ferrous mining and metallurgical industries Forestry and wild life Interest receipt Major irrigation Medical and Public Health Minor irrigation Public works Other administrative services Other Social services Education, sports, art and culture Other receipts...............

29 CHAPTER III STAMP DUTY AND REGISTRATION FEES 3.1 Tax administration Receipts from Stamp Duty (SD) and Registration Fees (RF) in the state are regulated under the Indian Stamp Act, 1899; Registration Act, 1908; Indian Stamp Rules, 1975; the...

used in barricades for security purposes of Very Important Persons (VIP) in public functions in each district shall be paid by the State Public Works Department (PWD). Further, as per Forest Financial Rules, Forest Department shall recover the inspection charges at the rate of 10 per cent of...............

Mineral Resources Department MT Metric Tonne NACEN National Academy of Customs and Narcotics NWPC National Working Plan Code PA Performance Audit PAC Public Accounts Committee PAN Permanent Account Number PCCF Principal Chief Conservator of Forest PlWC Plantation Working Circle PWC Protection...............

33 CHAPTER-IV: TAXES ON VEHICLES 4.1 Tax administration The Transport Department functions under the overall charge of the Additional Chief Secretary-cum-Transport Commissioner (TC) who is responsible for execution and implementation of policies,...

(DFOs ) that Assisted Natural Regeneration (ANR 15 ) work was to be taken in the 15 ANR is the forestry activity taken to improve the regeneration of healthy coppice generated after felling of trees through Singling, Soil and water conservatio n and protection work. Audit Report for the year ended...............

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India. The Report contains significant ...

v OVERVIEW This Report contains 14 paragraphs relating to taxes on sales, trade etc., stamp duty and registration fees, taxes on vehicles, mining receipts and forestry and wild life including a paragraph on ‘Preparedness for transition to Goods...

i Paragraph Page Preface iii Overview v Chapter-I: General Introduction 1.1 1 Trend of revenue receipts 1.2 1 Analysis of arrears of revenue 1.3 8 Response of the Government/departments to Audit 1.4 9 Analysis of the mechanism for dealing with the...

20 CTO-5, Raipur Hetero Healthcare Limited 22AABCH6890D1ZS 0 4,870 4,870 There is no credit balance available in the 1st quarterly returns for the period 2017-18 and hence carried forward of credit is incorrect. 21 CTO-5, Raipur Sarla Trading Company 22BXPPP4812C1ZN 0 1,19 ,676 1,19 ,676...............

to 344 of Bihar Treasury Code (BTC), Personal Deposit (PD) Accounts are opened to transfer funds from the Consolidated Fund for special cases where public interest requires speed of expenditure which is not possible through the normal treasury procedure or there are a large number of small...............

3.2 Maintenance of Personal Deposit Accounts Article 202 of the Constitution of India provides f or Legislative financial control over public expenditure through the annual financia l statement/Budget. The Madhya Pradesh Budget Manual (MPBM) requires statem ents of anticipated savings in...............

(Paragraph 1.7.1.3 ) Adequacy of public expenditure During 2017-18, the ratio of development expenditure, economic services expenditure and expenditure on education to aggregate expenditure was less than the average of General Category States. (Paragraph 1.7.2.1) Financial results of irrigation...............

3.1 Personal Deposit Accounts Article 202 of the Constitution of India provides for Legislative fin ancial control over public expenditure through the annual financial statement/ budget. As per para 4 of Uttar Pradesh Personal Ledger Account Rules 1998, the State Government is authori sed to...............

5.60 Loans and Advances Disbursed 1,318.53 88.32 164.73 272.71 368.76 35.22 Inter -State Settlement 5.30 1.22 0.49 0.44 1.07 143.18 Repayment of Public Deb t 689.65 1,336.73 1,250.18 1,152.63 999.88 (-) 13.25 Appropriation to Contingency Fund 0.00 0.00 0.00 60.00 0.00 - Public Account...............

Non -submission of DC bill s within the prescribed time not only breaches financial discipline but also entails risk of misappropriation of public money and unhealthy practices. Recommendation: The Finance Department should ensure that all Controlling Officers adjust all AC bills ar e adjusted...............

As on 31 March 2018, ` 14.51 crore remained in Public A ccount, pending tran sfer to NSDL as of 31 March 2018. Short contribution of ` 9.63 crore and non -transfer of ` 14.51 crore resulted in unnecessary creation of liability of ` 24.14 crore to the State Government. Recommendation: The Stat...............

.04 71.84 Charged IV Revenue 3,757.47 235.97 3,993.45 3,720.18 273.27 212.57 212.56 77.78 V Capital 28.02 4.50 32.52 24.17 8.35 1.07 1.07 12.81 VI Public debt 1,917.38 0.00 1,917.38 999.88 917.50 917.50 917.50 100.00 Total Charged 5,702.87 240.47 5,943.35 4,744.23 1,199.12 1,131.14 1,131.13...............

(v) Preface This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution. This Report on the finances of the Government of Chhattisgarh (GoCG) intends to assess the financial performance of the...

from internal sources 1.4.O 14 Loans and advances from Government of India (GOI) 1.4.3 14 Provisional adjustment of compensation cess 1.4.4 14 Public Accounts balances 1.R 16 Application of resources 1.S 17 Capita l Expenditure (CE) 1.6.1 17 Revenue Expenditure (RE) 1.6.O 17 Committed...............