“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý
qÞkãuÂà §íýtàÞ§ý
ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à
“²þ¾mãyªàð¼þ/Àäªàê/09/2013
-
2015.”
Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2
-
22
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²þ¾mãyªàð¼þ
ªàk¹þ
/
38
ây.
yç.
âsvà¢ê.
âÀÂààÞ§ý
30
-
05
-
2001.”
²þ¾mãyªàð¼þ ÊàkqØà
(¡yàoàʽà)
Zààâo§ýàÊ yç Zà§ýàâÎàm
§íýtàÞ§ý
7
11
]
Âàwà ÊàuqäÊ,
Îàä§íý
wàÊ, âÀÂààÞ§ý
12 âymÈrÊ
2025
sàÀP
2
1
, Îà§ý 194
7
foRr foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
uok jk;iqj vVy uxj] fnukad 11 flrEcj 2025
vf/klwpuk
dzekad 670@988@2022@LFkk-@pkj-& NÙkhlx<+ LFkkuh; fuf/k laijh{kk vf/kfu;e] 1973 ¼dz- 43 lu~ 1973½
dh /kkjk 4 dh mi&/kkjk ¼3½ }kjk çnÙk 'kfDr;ksa dks ç;ksx esa ykrs gq,] jkT; ljdkj] ,rn~}kjk] bl foHkkx dh iwoZ
vf/klwpuk dzekad ,Q 1¼,½ 2@2003@LFkk-@pkj jk;iqj] fnukad 07 fnlEcj] 2004 dks vfrf"Br djrs gq,] laijh{kk
'kqYd dh fuEufyf[kr njsa fu/kkZfjr djrh gS%&
d-
LFkkuh; çkf/kdkjh ¼fuxfer ,oa vfuxfer½ ys[kkvksa dh laijh{kk ds fy, 'kqYd] vk; dk 0-33 çfr'kr gksxkA
laijh{kk 'kqYd dh x.kuk ds iz;kstu gsrq fuEufyf[kr çkfIr;ka vk; dh en esa lfEefyr ekuh tk;sxh%&
dsUnz ,oa jkT; ljdkj dh ,slh ;kstuk,a] ftuesa laijh{kk 'kqYd dh jkf'k izko/kkfur gks] laijh{kk 'kqYd
dk Hkqxrku bu ;kstukvksa ds fdz;kUo;u gsrq izkIr vuqnku ls fd;k tk,xkA
[k-
laijh{kk 'kqYd dh x.kuk ds iz;kstu gsrq fuEufyf[kr çkfIr;ka vk; dh en esa lfEefyr ugha ekuh tk;sxh %&
1-
'kkldh; çfrHkwfr;ksa dh fcØh dh jde ,oa cSad ls vkgj.kA
2-
_.kksa ds iquHkqZxrku ds fy, MwcUr fuf/k dh çkfIrA
3-
fu{ksi dk;ksaZ ds fy, o"kZ ds nkSjku çkIr /ku ,oa jkT; yksd fuekZ.k] yksd LokLF; ;kaf=dh foHkkxksa dks
HkqxrkuA
4-
dsUæ@jkT; ljdkj ls lkekftd] dY;k.kdkjh isa'ku ;kstukvksa ¼lq[kn lgkjk isa'ku] o`)koLFkk isa'ku]
fo/kok isa'ku] jk"Vªh; ifjokj lgk;rk] fodykax isa'ku] csjkstxkjh HkRRkk vFkok le;≤ ij 'kklu }kjk
fu;r fd;s x;s isa'ku@HkRrk@lgk;rk jkf'k vkfn½ ds varxZr o"kZ ds nkSjku çkIr ,slh dksbZ /kujkf'k] tks
v/khuLFk ;k vU; LFkkuh; fudk;@laLFkk@O;fDr;ksa dks forfjr djus ds fy;s çkIr gqbZ gks] ftlds fy,
fudk; us dsoy vfHkdj.k ds :i esa dk;Z fd;k gksA
5- uxj ikfydk vf/kfu;e] 1961 ¼Ø- 37 lu~ 1961½ dh /kkjk 105¼3½ ds v/khu ifCyd ;wfVfyVh Ldhe
Q.M ls vkgj.kA
6- ,slh fufonkvksa ds laca/k esa çkIr çfrHkwfr tek /ku] tks vuqeksfnr ugha fd;s x;s gksaA
7-
lek;kstu ls vk;A
8- vfxzeksa dh okilhA
1
4
21
142
2
²þ¾mãyªàð¼þ ÊàkqØà, âÀÂààÞ
§ý
12 âymÈrÊ
2025
x-
fo'ks"k laijh{kk ds fy, %&
fo'ks"k laijh{kk laikfnr djus ds fy,] mijksDr lkekU; njksa ls 6 xquk laijh{kk 'kqYd ns; gksxkA
?k-
vuqnku çkIr 'kS{kf.kd laLFkkvksa ¼Ldwy@egkfo|ky;½ ds ys[kkvksa dh laijh{kk ds fy, %&
1-
tgk¡a Nk=ksa dh la[;k 500 rd gks :- 5000
2-
tgka¡ Nk=ksa dh la[;k 500 ls vf/kd gks fdarq 1000 ls de gks :- 10000
3-
tgka¡ Nk=ksa dh la[;k 1000 ls vf/kd gks :- 20000
4-
tgka¡ Nk=ksa dh la[;k 2000 ls vf/kd gks
:- 25000
Vhi& foHkkx }kjk 'kS{kf.kd laLFkkvksa esa jf{kr lgdkjh fuf/k ¼lkslk;Vh fuf/k½ dk] vads{k.k ugha fd;k tk;sxkA
M+-
eq[;ea=h lgk;rk dks"k] ftyk fof/kd lsok çkf/kdj.k] Hkkjrh; jsMdzkl lkslk;Vh ,oa jksxh dY;k.k lfefr
¼thounhi lfefr½ ,oa U;kl fuf/k;k¡& /kkfeZd ,oa /keZLo iz;kstu gsrq lgk;rk vuqnku izkIr leLr laLFkkvksa
ds ys[kkvksa dh laijh{kk ds fy, :i;s 1-00 ¼:i;s ,d ek=½ çfro"kZ ds eku ls laijh{kk 'kqYd ns; gksxkA
;s njsa fnukad 01 vizSy 2025 ls çHkko'khy gksxhA
NÙkhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
jkt'ks[kj 'kekZ] mi&lfpo-
uok jk;iqj vVy uxj] fnukad 11 flrEcj 2025
dzekad 670@988@2022@LFkk-@pkj-& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa bl
foHkkx dh vf/klwpuk dzekad 670@988@2022@LFkk- fnukad 11 flrEcj 2025 dk vaxzsth vuqokn jkT;iky ds
izkf/kdkj ls ,rn~}kjk izdkf'kr fd;k tkrk gSA
NÙkhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
jkt'ks[kj 'kekZ] mi&lfpo-
Nava Raipur Atal Nagar, the 11th September 2025
NOTIFICATION
No. 670 /988/2022/Estt./IV. - In exercise of the powers conferred by sub-section (3) of Section 4 of the
Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973 (No. 43 of 1973), the State Government, hereby, in
supersession of the department's earlier notification no. F 1(A) 2/2003/Estt./IV: Raipur dated 07 December
2004 determines, the following rates for Audit fee:-
A.
For the audit of local authority (Corporate and Non-corporate) accounts, the fees shall be 0.33 percent of
the income. For the purpose of calculation of audit fee, the following receipts included in the head of
income, shall be considered: -
Such schemes of the Central and State Government, in which the amount of audit fee has been
provided for, the audit fee shall be paid from the grants received for the implementation of these
schemes.
B.
The following receipts shall not be considered included in the head of income for the purpose of
calculation of audit fee: -
1.
Amount of sale of government securities and withdrawal from the bank.
2.
Receipt of sinking fund for repayment of loans.
²þ¾mãyªàð¼þ ÊàkqØà, âÀÂà
àÞ§ý
12 âymÈrÊ
2025
1422
(1)
3.
Funds received during the year for deposit and payment to State Public Works, Public Health
Engineering Departments.
4.
Any amount received during the year from the Central/State Government under social welfare
pension schemes (Sukhad Sahara Pension, Old age pension, Widow pension, National family
assistance, Disability pension, Unemployment allowance or pension/allowance/assistance amount
etc. fixed by the government from time to time) for distribution to subordinate or other local
body/institution/individuals, for which the body has acted only as an agency.
5.
Withdrawal from Public Utility Scheme Fund under Section 105(3) of the Municipalities Act,
1961(No. 37 of 1961).
6.
Security deposit money received in respect of such tenders which have not been approved.
7.
Income from adjustments.
8.
Refund of Advances.
C.
For special audit:-
For conducting special audit, audit fees shall be payable 6 times above normal rates.
D.
For audit of accounts of grant-aided educational institutions (school/college):-
1. Where the number of students is up to 500
Rs. 5000
2. Where the number of students is more than 500 but less than 1000
Rs. 10000
3. Where the number of students is more than 1000
Rs. 20000
4. Where the number of students is more than 2000
Rs. 25000
Note - Cooperative Fund (Society Fund) kept in educational institutions by the Department shall not be audited.
E.
Chief Minister's Relief Fund, District Legal Services Authority, Indian Red Cross Society and Patient
Welfare Committee (Jeevandeep Committee ) and Trust Funds - for the audit of accounts of all
institutions receiving grant-in-aid for religious and charitable purposes at the rate of Rs 1.00 (Rupees one
only) per year audit fee will be payable.
These rates shall be effective from 01 April 2025.
By order and in the name of the Governor of Chhattisgarh,
RAJ SHEKHAR SHARMA, Deputy Secretary.
yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Âàwà ÊàuqäÊ yç täâôm mnà Zà§ýàâÎàm
–
2025.