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Audit Reports

Performance
Assam

Report 5 of 2012 – Performance Audit on Forest Receipts of Government of Assam

Date on which Report Tabled:
Thu 04 Apr, 2013
Date of sending the report to Government
Government Type
State
Sector Finance,Transport & Infrastructure,Industry and Commerce,Environment and Sustainable Development,Agriculture and Rural Development

Overview

This Report contains the results of a performance audit on 'Forest Receipts' of Government of Assam for the period 2006-07 to 2010-11 involving revenue implication of Rs. 1,154.43 crore.                                              

There was mismatch between the actual receipts and budget estimates during all the years except 2010-11.
The Government of Assam's order of September 2009 to sell timber by fixing the average of last three sale price was envisioned to maximise revenue yield above the royalty rates. However, in fact, the average of last three sale price remained close to the royalty rates and far below the level of market rates except in one occasion only.

Only 241 out of 1,248 hammers available in the Divisions were in use. Further, 38 hammers have since been missing/lost from the Divisions as per the information furnished to Audit.

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