Audit Reports

Assam

Overview

This Report deals with the results of audit of accounts of Local Bodies,is presented in two parts. Part-A includes three chapters containing observations on the Accounts and Finances of Panchayati Raj Institutions, one Performance Review and paragraphs on the audit of Financial Transactions of some of these institutions. Part-B comprises two chapters containing observations on Accounts and Finances of Urban Local Bodies and paragraphs on the audit of financial transactions of some of the institutions. A few main audit findings are presented in this overview.

There arc 20 Zilla Parishads (ZPs), 185 Anchalik Panchayats (APs) and 2202 Gaon Panchayats (GPs) in the State. The Panchayats and Rural Development Department (P&RDD) headed by a Principal Secretary exercises administrative control over the PRIs.Out of 29 functions listed in the Eleventh Schedule of the constitution, 23 functions were devolved to the PRIs, however, field level transfer of the same had not taken place.Allocation of fund for Rural Development was less than 4 per cent of total State Budget allocation for the last five years.The functioning of the District Planning Committee (DPC) was ineffective as Annual District Development Plan (ADDP) were not forwarded to Government.Due to non-adoption of formula recommended by the State Government, the APS of the test checked ZPs received RS.10.27 lakh more, GPs received RS.45.65 lakh less,during 2006-08

Accounting formats prescribed by CAG were only partially accepted by the State Government as all the prescribed formats were not incorporated in the Assam Panchayat (Financial) Rules, 2002.Maintenance of multiple cashbooks with multiple bank accounts and non-reconciliation of bank balances is fraught with the risk of fraud and misappropriation of money.Non-accountal of receipts leading to shortage of RS.9.78 lakh in nine PRIs, speaks of weak cash management in PRIs.Transactions of RS.18.10 crore without maintenance of Cash Book were noticed in Hailakandi ZP.Due to non-maintenance of Advance Register, PRIs failed to watch recovery/adjustment of advances and treated the amounts of advances as final expenditure.In the absence of the internal control through inspection of accounts and internal audit, accounts in Panchayats were not being maintained properly.

Download Audit Report

• Report of 2008 - Assam Local Bodies Full PDF
  _{(19.32 MB) Download}

• Preface
  _{(0.02 MB) Download}
• Overview
  _{(1.00 MB) Download}
• Chapter 1 - Structure and Finances of Panchayati Raj Institutions
  _{(3.02 MB) Download}
• Chapter 2 - Performance Reviews
  _{(4.09 MB) Download}
• Chapter 3 - Audit of Transactions
  _{(2.91 MB) Download}
• Chapter 4 - Accounts and Finances of Urban Local Bodies
  _{(3.42 MB) Download}
• Chapter 5 - Transactions Audit of Urban Local Bodies
  _{(3.32 MB) Download}
• Appendix
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