Audit Reports

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