Audit Reports
Chhattisgarh
Report of 2012 - Report of the Comptroller and Auditor General of India on Assessment, Levy and Collection of Major and Minor Mineral Receipts on Revenue Sector for the year ended March 2011 - Government of Chhattisgarh
Overview
The Audit Report for the year ended March 2011 (Revenue Receipts), Governments of Chhattisgarh contains seven chapters 33 paragraphs with a financial effect of Rs. 294.54 crore.
Chapter-I : Introduction of Management of mineral resources, Mineral policy of the State, why we chose the topic, Audit objectives, Audit criteria, Scope of Audit and Acknowledgement.
Chapter-II: Financial Management and Internal control consists of Organisational Set-up, Arrears of Revenue, Impact of Audit, Result of Audit and Internal control Mechanism.
Chapter III:Management of leases has audit observation on disposal of lease application, Cancellation of lease of inoperative mines and Levy and Collection of Stamp Duty and Registration Fees.
Chapter IV: Assessment and Collection of royalty and other dues has audit observation on Short levy of royalty, incorrect categorization of Iron ore as lump and fine and non-levy of interest on delay in payment of royalty.
Chapter V: Unauthorised excavation and transport of mineral has audit observation on Unauthorised excavation, short/excess transportation of bauxite and non-levy of cost of minerals on unauthorized excavation.
Chapter VI: Implementation of Mining Rules and Regulation has audit observation on operation of mines
Download Audit Report
- Index
- Preface
- Executive Summary
- Chapter 1 - INTRODUCTION
- Chapter 2 - FINANCIAL MANAGEMENT AND INTERNAL CONTROL
- Chapter 3 - MANAGEMENT OF LEASES
- Chapter 4 - ASSESSMENT AND COLLECTION OF ROYALTY AND OTHER DUES
- Chapter 5 - UNAUTHORISED EXCAVATION AND TRANSPORTATION OF MINERALS
- Chapter 6 - IMPLEMENTATION OF MINING RULES AND REGULATIONS
- Chapter 7 - GLOSSARY OF ABBREVIATIONS
- Appendices