Audit Reports

The Principal Accountant General provides technical guidance to DLFA on a continuing basis regarding audit of accounts of the ULBs in terms of Government of Tamil Nadu’s order of March 2003. The Principal Accountant General also audits the ULBs under Section 14(2) of the Comptroller and......

(i) The scheme envisaged that the groups should maintain basic records such as minutes book, attendance register, loan register, general ledger, cash book, bank pass book and individual pass books. Test check of records disclosed that in five SHGs in The Nilgiris District and 19 SHGs in......

As of June 2012, 3,440 paragraphs contained in 658 Inspection Reports of the Principal Accountant General for the period 2008-09 to 2010-11 were not settled for want of satisfactory replies. (Paragraphs 1.1 to 1.12) II Performance Audit Implementation of Jawaharlal Nehru National Urban Renewal......

Out of 49 members, Government officials were: 29, Municipal Councillors: 12, General Public: 4 and NGOs: 4, which indicated that there was no adequate participation of stakeholders and civil society. Based on the consultation with above members, Madurai Corporation prepared CDP through a......

Report of the Comptroller and Auditor General of India (Local Bodies) for the year ended March 2011 Government of Tamil Nadu Report No. 5 TABLE OF CONTENTS Paragraph Page PREFACE V......

The Report sets out the results of audit under various sections of the Comptroller and Auditor General of India’s (Duties, Powers and Conditions of Service) Act, 1971 in respect of financial assistance given to Urban Local Bodies and Panchayat Raj Institutions. Matters arising from the Finance......

Municipal Council also resolved (January 2011) to pay the amount of 2.64 crore incurred on the works at Pulthottam STP site to TWAD Board from its General Fund as GoTN did not accede to its request for allocation of this sum as grant. The scheme is yet to be completed (June 2012). Thus, the......

Further, Principal Accountant General (PAG) provides technical guidance to DLFA on a 5 Audit Report (Local Bodies) for the year ended 31 March 2010 continuing basis regarding audit of accounts of the ULBs in terms of Government of Tamil Nadu’s order of March 2003. The PAG audits the ULBs......

None of the 17 short term vocational courses offered by the four community colleges run by the Corporation were recognized by Directorate General of Employment and Training/National Council for Vocational Training. 2.1.1 Introduction Chennai City Municipal Corporation (Corporation)......

Chennai (K. VIJAYAKUMARAN) The Accountant General Local Bodies (Audit and Accounts) Tamil Nadu Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 66......

Village Panchayat Scheme Fund Account (iv) Village Panchayat National Rural Employment Guarantee Scheme (NREGS) Account (b) Panchayat Unions (i) General Fund Account - LF -1 (ii) Education Fund Account - LF - HI (iii) Nutritious Meal Fund Account (iv) Scheme Account (v) Provident Fund‘T’......

The Report sets out the results of audit under various sections of the Comptroller and Auditor General of India’s (Duties, Powers and Conditions of Service) Act, 1971 in respect of financial assistance given to Urban Local Bodies and Panchayat Raj Institutions. Matters arising from the Finance......

None of the 17 short term vocational courses offered by the four community colleges run by the Corporation were recognized by Directorate General of Employment & Training/National Council for Vocational Training. (Paragraph 2.1) Audit Report (Local Bodies) for the year ended 31 March......

Package I: 8.40 crore and Package II: 12.80 crore. 43 Audit Report (Local Bodies) for the year ended 31 March 2010 Clause 13 of General Conditions of Agreement stipulates that the contractor should provide insurance cover from the commencement of the work to the end of defects liability......

The rules also act as a control mechanism in PRIs. However, the general precepts of financial management and the rules were not adhered to. Budget and supplementary budget were not prepared and there was direct appropriation of fund. Balances were not reconciled and revenue collection was......

The ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit). The ELA prepares Report on the accounts of PRIs unit wise and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as......

CHAPTER 4 AUDIT OF TRANSACTIONS Chapter - 4 : Audit of Transactions gk CHAPTER-4 I -' AUDIT OF TRANSACTIONS 4.1 Audit of non-compliance with rules and regulations PASCHIM MEDINIPUR ZILLA PARISHAD 4.1.1 Avoidable expenditure of ? 21.02 lakhs Paschim ...

(Paragraph 1.10) 2. Financial management Audit of 17 ZPs, one MP, 142 PSs and 3215 GPs showed that PRIs did not adhere to general precepts of financial management and Rules framed for proper accounting procedure. Non-compliance of the rules resulted in non-preperation of budget estimates,......

1.3.2 Accounts maintained by Urban Local Bodies Apart from the General Fund Account, the follow ing accounts are maintained under the accrual-based system of accounting by all the Municipalities, five1 Municipal Corporations (excluding Chennai) and Town Panchayats: Revenue Fund and Capital......

Tiruchirappalli and Tirunelveli. The rev iew w as undertaken under Section 14 of Comptroller and Auditor General of India’s (Duties, Powers and Condition of Service) Act. 1971 and covered utilisation of the grant (Solid Waste Management component) released to ULBs for the period from......

Chennai (REVATHIBEDI) The Principal Accountant General (Civil Audit) Tamil Nadu and Puducherry Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 70......

Village Panchayat Scheme Fund Account (iv) Village Panchayat National Rural Employment Guarantee Scheme (NREGS) Account (b) Panchayat Unions (i) General Fund Account - LF-I (ii) Education Fund Account - LF - III (iii) Nutritious Meal Fund Account (iv) Scheme Account (v) Provident Fund ‘T’......

2. The Report sets out the results of audit under various sections of the Comptroller and Auditor General of India's (Duties. Powers and Conditions of Service) Act. 1971, in respect of financial assistance given to Urban Local Bodies and Panchayat Raj Institutions. 3. Matters arising from the......

In 17 test checked Panchayat Unions, unclaimed deposits amounting to Rs 18.29 lakh were not lapsed and credited to their General Fund Account. (Paragraphs 4.1 to 4.9) V Audit of transactions in Panchayat Raj Institutions Failure of Thiruppullani Panchayat Union to rectify the discrepancy in the......

initiative to put in place mechanism for garbage collection and disposal and for preventing water logging in order to bring about improvement in the general quality of life in rural areas. (Paragraph 4.1.10.5) 39 Report of the Examiner of Local Accounts on the PRIs for the year ending 31 March......

of PRIs Out of grants received under the recommendations of Thirteenth Finance Commission, PRIs utilised only 57 per cent of available fund under General Basic Grants ( 192.93 crore) and nil under Special Area Basic Grants ( 0.80 crore). Second installment was due during 2010-11 but......

These Rules act as a control mechanism in PRIs. However, the general precepts of financial management and these Rules were not adhered to in so far that annnual accounts, budget and supplementary budget were not prepared, there was direct appropriation of fund, balances were not reconciled and......

should be invited by the Artha O Parikalpana Upa-Samiti for purchase of any stock of articles valuing rupees twenty thousand or more from the firms generally known to deal in the articles and materials to be so purchased; and, for purchase of amount less than rupees twenty thousand, sealed......

The ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit). The ELA prepares Report on the accounts of PRIs unit wise and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as......

5 of the year 2014 Sources of receipts | 2008-09 | 2009-10 | 2010-11 | 2011-12 | 2012-13 (C) Grants and loans (i) General and special grant 65.27 51.91 40.87 642.78 1,162.55 (ii) Grant in lieu of Octroi 627.65 747.70 754.09 877.81 965.60 (iii) Special assistance and 417.37 484.79 351.67......

Committee (SLSC) and SLNA; Detailed Proj ect Reports of selected projeets; Public Works Financial and Accounts Rules (PWF&AR); and • General Financial and Accounts Rules (GF&AR). 4.1.6 Audit coverage There were 37 sanctioned projects one in each of the 33 cities/towns and two each......

The State Government stated (January 2014) that directions for preparation of Annual Plan and approval from general body meeting of ZPs have been issued to all ZPs in October 2013. 2.1.6.2 Non-observance of criteria for allocation of targets Audit observed that ZPs (RDC), Karauli, Pali, Sikar,......

2014 APPENDIX-X Glossary of Abbreviations ACA Additional Central Assistance BPL Below Poverty Line CA Chartered Accountant CAG Comptroller & Auditor General of India CAO Chief Accounts Officer CC Cement Concrete CEO Chief Executive Officer CFL Compact Fluorescent Lamps Cum Cubic Metre DC District......

5. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. v......

The Ministry of Panchayat Raj and Comptroller & Auditor General of India prescribed (January 2009) new accounting formats for Panchayat Raj. The Thirteenth Finance Commission (TFC) recommended (December 2009) implementation of new accounting formats with effect from 2010-11 with the objective......

audited and examined and shall send such report along with the report of the results of the test check of accounts of the Comptroller & Auditor General (C&AG) of India to the Chief Municipal Officer. Based on the recommendations of the 13th Finance Commission, the State Government entrusted......

2013 The Report has been laid on the table of the State Legislature Assembly on 28-06-2014 Government of Sikkim Office of the Principal Accountant General (Audit), Sikkim Annual Technical Inspection Report on Panchayat Raj Institutions and Urban Local Bodies for the year ended 31 March 2013......

the accounts of Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs) as entrusted by the State Government to the Comptroller and Auditor General of India under Section 20(1) of CAG's DPC Act 1971. The cases mentioned in the report are among those which came to notice mainly In course......

(L. Angam Chand Singh) Gangtok Principal Accountant General (Audit) The Sikkim 51......

communication, project management and supervision, District Sanitation Mission sensitising the public representatives, officials and the general public; engaging Institutions for imparting training for capacity development of stakeholders and undertaking communication campaign;......

Rs 3 crore in 2005-06 and Rs 67 crore in 2006-07. 2.1.7.1 Property Tax Short collection of Property Tax In Tamil Nadu, general revision of Property Tax was made w ith effect from 1 October 1998. The District Collector. Coimbatore under Section 78 of TNDM Act. 1920, among other things, instructed......

and database formats 43.1.1 State Government issued orders (April 2004) to adopt the accounts format prescribed by the Comptroller and Auditor General of India with effect from 1 April 2004 in all Panchayat Raj Institutions. The Commissioner of Rural Development and Panchayat Raj had also......

1.3.2 Accounts maintained by Municipal Corporations Apart from the General Fund Account, the follow ing accounts are maintained under the accrual-based system of accounting by all the Municipalities, five Municipal Corporations (excluding Chennai) and Town Panchayats: Revenue Fund and......

pay and allowances Pay and allowances of an employee of Agasteeswaram Panchayat Union deputed to District Rural Development Agency was met from its general funds, which resulted in avoidable expenditure of Rs 6.81 lakh. One carpentry unit was functioning under Agasteeswaram Panchayat Union......

2. The Report sets out the results of audit under v arious sections of the Comptroller and Auditor General of India's (Duties. Powers and Conditions of Service) Act. 1971, in respect of financial assistance given to Urban Local Bodies and Panchayat Raj Institutions. 3. Matters arising from the......

121 recommendations of the Public Accounts Committee on the Reports of the Comptroller and Auditor General of India for the years 1985-86 to 1996-97 (seven reports) relating to the Municipal Administration and Water Supply Department were pending final settlement (December 2008). (Paragraphs 1.1......

6 99 GP 241 290 101 632 Total 735 ZP - 1 3 4 9(2) & (-) Appropriation Register 43(1) 21(7) 14 14 1 29 GP 338 430 238 1,006 Total 1,039 ZP - - - (3) General Stock Register NA 10(4) PS - - - GP 207 371 152 730 Total 730 ZP - - 1 1 (4) Advance Register 38(1) 17 PS 8 25 2 35 GP 579 678 296 1553......

These Rules act as a control mechanism in PRIs. However, the general precepts of financial management and the Rules were not adhered to. Hence Annual Accounts, budget and supplementary budget were not prepared, there was direct appropriation of fund, balances were not reconciled and revenue......

(Subir Kumar De) Kolkata, Examiner of Local Accounts The West Bengal COUNTERSIGNED Kolkata, (A. Roychoudhury) The Accountant General (Receipt, Works and Local Bodies Audit) West Bengal 71......

(27.46) (31.37) (26.45) (29.44) (35.21) (B) Assigned revenue - 3.00 7.12 7.21 (Entertainment tax) m (0.16) (0.33) (0.35) (C) Grants and loans (i) General and special grant 44.80 41.93 65.27 51.91 40.87 (ii) Grant in lieu of octroi 544.46 566.64 627.65 747.70 754.09 (iii) Special assistance and......

The State Government stated (June and November 2012) that directions had been issued with the consultation of Chief Post Master General to recover the balance amount. As per guidelines, unspent balance of Sampooma Gramin Rojgar Yojana (SGRY) and National Food for Work Programme (NFFWP) as of......

JAIPUR, (SUNIL BAHRI) The Principal Accountant General (General and Social Sector Audit), Rajasthan Countersigned NEW DELHI, (VINOD RAI) The Comptroller and Auditor General of India 85......

Additional Chief Secretary AEN Assistant Engineer BPL Below Poverty Line BRGF Backward Regions Grant Fund BT Bituminous C&AG Comptroller and Auditor General of India CA Chartered Accountant CBF Capability Building Fund CC Cement Concrete CEO Chief Executive Officer CSMC Central Sanctioning and......

The Reports containing points arising from audit of the financial transactions relating to General and Social Sector departments, Economic Sector departments, Statutory Corporations & Government Companies and Revenue Receipts are presented separately. 5. The cases mentioned in this Report are......

accounts in conventional formats though the State Government had accepted the simplified Accounting Formats prescribed by the Comptroller and Auditor General of India. Database on the finances of PRIs was not yet developed. There was no system of consolidation and compilation of accounts at the......