Audit Reports
Madhya Pradesh
Report of 2011 - Annual Technical Inspection Report on Urban Local Bodies and Panchayati Raj Institutions, Government of Madhya Pradesh
Overview
The Report consists of two Parts- Part -1 on Urban Local Bodies (ULBs) and Part - II on Panchayati Raj Institutions (PRIs). Part I is divided into three Chapters. Chapter I shows an Overview of the Finances of ULBs including the Accounting Procedures, Chapter II features Performance Audit of Solid waste Management and thematic para on Public Private Partnership projects. Chapter-III contains audit findings on Thirteenth Finance Commission and transaction Audit paragraphs. Part II consists of two Chapters. Chapter I shows an Overview on Finances of PRIs, including accounting procedures and Chapter II contains audit findings on release and utilization of fund provided under Thirteenth Finance Commission and transaction Audit paragraphs.
Accounting formats as prescribed by the Task Force constituted by the Comptroller & Auditor General of India were not adopted by the ULBs.Internal audit departments were not created in ULBs.There was short devolution of grants amounting to Rs.49.55 crore to ULBs.Reconciliation of difference between cash book and pass book was not carried out by 11 ULBs.There was non recovery of revenue amounting to Rs.49.23 crore as tax revenue and Rs.21.95 crore as non-tax revenue by ULBs.Temporary advances amounting to Rs.8.56 crore provided for official work to individuals and agencies of 13 ULBs, remained outstanding for 1 to 33 years,were not adjusted.Funds amounting to Rs.10.23 crore provided for implementation of Municipal Solid Waste Management were found blocked Expenditure of Rs.87.77 lakh was incurred on the items which were not covered under the provisions of Municipal Solid Waste Management Rules.User charges for house-to-house collection of Municipal Solid Wastes amounting to Rs.1.28 crore remained outstanding.
There was inordinate delay in allotment of land for landfill site.No arrangement was made for pre-treatment of liquid generated from Slaughter Houses.Thematic paragraph on Public Private Partnership Projects taken-up by the ULBs Khandwa, Shivpuri and Bhopal There were irregularities in release and utilisation of Thirteenth Finance Commission's grants by ULBs.Surcharge of Rs.1.23 crore was levied on Municipal Corporation Ujjain due to non payment of electricity bills regularly.Ujjain Municipal Corporation received loan for temporary project and did not make efforts for conversion into relief grant creating liability of Rs.15.67 crore.There was loss of revenue due to non-realisation of fees from the telecom companies towards installation of telecom/mobile towers within Bhopal Municipal Corporation area an amount of Rs.7.90 crore.
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- Index
- Preface
- Overview
- Chapter 1 - Overview of Finances Including the Accounting Procedures of the Urban Local Bodies
- Chapter 2 - Performance Audit
- Chapter 3 - Transaction Audit Paragraphs
- Chapter 1 - Overview on Finances of Panchayati Raj Institutions Including the Accounting Procedures
- Chapter 2 - Transaction Audit Paragraphs
- Appendices