Audit Reports
Bihar
Report of 2011 - Report of the Examiner of Local Accounts Bihar on Panchayat Raj Institutions, Government of Bihar for the year ended 31 March 2011
Overview
The Report contains five chapters. The first chapter brings out status of PRIs in the State of Bihar. The second chapter contains observation on Financial Management and Reporting. The third chapter discusses Internal Control Mechanism in PRIs. Chapter four contains observation of audit on execution of schemes. And the fifth Chapter contains miscellaneous irregularities. A synopsis of the findings contained in the Annual Report is presented in this overview. The actual transfer of functions, functionaries and funds to PRIs is yet to be effected by the Bihar Government for strengthening the PRIs to effectively discharge their 29 functions listed in XI schedule of article 243 G of theconstitution.
The PRIs have not augmented their own tax-revenue despite provisions regarding taxation in the Bihar Panchayat Raj Act, 2006 and recommendations of successive State Finance Commissions because the State Government has not yet notified maximum rate of taxes, fees and tolls etc., to be imposed by them.The 16 Zila Parishads failed to realise RS.6.29 crore revenue from own sources viz., rent of shops, Dak Bungalow (DB)/Inspection Bunaglow (IB), settlement of ponds, ghats, ferries, road side lands & trees, bullock cart registration fee etc.
In Zila Parishad, Begusarai, Purnea and Munger Inspection Bungalows were under unauthorised occupation of different officials since long. But no rent was being realised by these ZPs. Rupees 47.94 lakh was outstanding for rent charges against these ZPs assets as on 31/03/2010.In a large number of projects undertaken by the PRIs advances of RS.18.36 lakh were made to the executing agents but neither the projects were started nor the advances were recovered.Advances of RS.104.14 crore were lying un-adjusted.