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Financial
Madhya Pradesh

Report of 2008 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Madhya Pradesh

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Panchayat Raj Institutions,Urban Local Bodies
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Sector -

Overview

The Report consists of two Parts. Part I on Urban Local Bodies (ULBs) and Part II on Panchayati Raj Institutions (PRIs). Part I is divided in to two Chapters, Chapter I on Overview on finance of ULBs including the accounting procedures; Chapter II on Transaction Audit Paragraphs. Part II consists of only one Chapter which includes Overview on finance of PRIs including the accounting procedures.The accrual system of accounting was made applicable from April 2008 only in 14 Municipal Corporations (MCs) and was yet to be applied in Nagar Panchayats and Nagar Palikas of the State.The Steering Committee to oversee the implementation of budget and accounting formats, as suggested by the Task Force, was not formed till March 2010.

The provisions of Model Municipal Law (MML) with modification as suggested by CAG for section 93 to 96 of MML were not incorporated in the concerned Acts of ULBs.Reconciliation of difference of Rs.2.65 crore between balances of cash book and bank accounts was not done by 9 ULBs.Advances amounting Rs.22.08 lakh were not recovered from individuals of 13 Nagar Nigam/ Nagar Palika/ Nagar Panchayat.Irregular diversion of funds amounting to Rs.24.98 lakh by 4 ULBs.Non recovery of tax amounting Rs.7.71 crore by 18 Nagar Nigam/ Nagar Palika/Nagar Panchayat.

Premium of shops (Rs.0.68 crore) and rent (Rs.0.52 crore) was not recovered for last 2 to 6 years by 13 Nagar Palika, Nagar Panchayats.Interest payable to ULBs for the delay in release of TFC grants was not paid.Urban Development Cess of Rs.16.78 crore was not credited by Nagar Nigam Jabalpur, Ratlam & Satna.Blockage of funds worth Rs.1.17 crore on the construction of shops.Allotment of plots at the lower rates than fixed by Collector's guidelines resulted in loss of revenue of Rs.78.10 lakhs.Loss of Rs.26.68 lakh on account of interest and processing charges.Idle expenditure on construction of shopping complex amounting to Rs.59.10 lakh.Nonrefund of unspent balances of closed/ nonoperational schemes amounting to Rs.1.17 crore resulted in deprival of intended benefits to the rural population.Non payment of interest on delayed transfer.User charges for water supply amounting to Rs.0.39 crore were pending for recovery in 77 GPs of seven districts.750 works taken up by 11 Janpads Panchayats under various schemes remained incomplete since 2001-02.Irregular allotment of 5249 houses costing Rs.1049.87 lakh by 14 Janpad Panchayats.

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