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Financial
Bihar

Report of 2007 - Financial Audit on Urban Local Bodies, Government of Bihar

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

Overview

The report contains nine chapters. A synopsis of the findings contained in paragraphs is presented in this overview:1.Despite comments in previous annual audit reports and decisions taken in Steering Committee meetings, the accounts of ULBs are still prepared and maintained in single entry system. The new National Municipal Accounting Manual and double entry system of accounting is yet to be implemented.Due to nonreconciliation of Cash Book balances with Treasury/Bank balances, the unreconciled difference stood at Rs. 7.59 Crore in 32 ULBs.

A total sum of Rs.16.48 Crore of specific grants sanctioned by the Government was diverted, by 17 ULBs, towards payment of salary and allowances to staff and other recurring expenses.Advance aggregating to Rs. 38.66 Crore granted by 37 ULBs for various purposes remained unadjusted.Vouchers worth Rs. 17.68 Crore were not produced before audit for necessary checks.The Patna Municipal Corporation (PMC) sustained loss to the tune of Rs.1.62 Crore due to under assessment of Holding Tax.

Due to undervaluation of Annual Value of Holdings, the Biharsharif Nagar Nigam suffered loss of revenue to the tune of Rs. 50.80 Lakh.In 39 ULBs the Tax Collectors, Tax Darogas,Cashiers, Accountants and other collecting staffs either failed to deposit or short deposited Rs. 80.70 Lakh being the collection amount on account of tax, fees and other miscellaneous revenues.Collection money to the tune of Rs.79.24 Lakh was retained by the cashier of 3 Nagar Parishad Bettiah, Begusarai and Jamalpur.The State Government was deprived of revenue to the tune of Rs. 25.43 Crore due to nondeposit of Education and Health Cess in Government Account by 32 ULBs.Loss to the tune of Rs. 1.18 Crore was incurred in 28 ULBs due to non/short realisation of bid money on account of settlement of properties.

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