Audit Reports

1.3.2 Apart from the General Fund Account, the following three accounts are maintained under the accrual-based system of accounting by all the municipalities and five corporations (excluding Chennai): (i) Revenue Fund and Capital Fund (ii) Water Supply and Drainage Fund and (iii) Elementary......

The municipalities and corporations generally stated 31 . iudit Report (Urban Local Bodies) for the year ended 31 A larch 2005 (September 2005 and January 2006) that the grants would be utilised once the projects for SWM are taken up after loans from various agencies such as Tamil Nadu Urban......

for furnishing prompt replies to their pending recommendations arising from the audit paragraphs in the Reports of the Comptroller and Auditor General of India, 133 recommendations (9 Reports) relating to 1985-86 to 1996-97 of Municipal vii . ludil Report (Urban Local Bodies) for the year......

2. This Report sets out the results of audit under 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. 3. Matters arising from the Finance and Appropriation Accounts for the year......

279.37 619.52 2005-06 367.45 314.26 681.71 2006-07 393.63 348.48 742.11 Total 1,700.00 1,413.25 3,113.25 (Operation and Maintenance expenditure on General Administration. Public Works and Roads, Sanitation and Drainage, Street lighting, Public Heallh and Conservancy, Town Planning, Education,......

year ended 31 March 2007 Although the State Government had accepted (August 2003) the formats of accounts prescribed by the Comptroller and Auditor General of India (C&AG), annual accounts for the year 2006-07 were maintained by the PRTs in conventional formats prescribed under Chapter 11 of......

Similar types of irregularities were again pointed out in Inspection Reports and through this Performance Review by Accountant General also. Though the financial position of most of the ULBs was poor yet major land revenue was not realised. This reflects that there was no proper and effective......

Officer ACEO AEN Assistant Engineer BDUSSL Banswara Dugdh Utpadak Sahakari Sangh Limited BPL Below Poverty Line C&AG Comptroller and Auditor General of India CARISMA Computerisation Automation Refinement of Integrated CDP System of Management and Accounts Combating Desertification Project......

Raj Institutions Although the State Government had accepted (August 2003) the formats of annual accounts prescribed by the Comptroller and Auditor General of India, PRIs were maintaining the accounts in conventional formats. Database on the finances of PRIs were not yet developed. (Paragraph......

3 Technical Insepction Report of Accountant General, Sikkim for the year 2007-08 - 2008-09 1.4 Audit arrangement for PRIs Sikkim Gram Panchayat (Financial) Rule, 2004 and Sikkim Zilla Panchayat (Financial) Rule, 2001 provide for proper maintenance of accounts for the GPs and ZPs......

APPENDIX -1 Technical Insepction Report of Accountant General, Sikkim for the year 2007-08 - 2008-09 STATEMENT OF NON MAINTANANCE OF ASSETS REGISTER (Reference: Pore 1.10] East District SI. No. Name of......

33 Technical Insepction Report of Accountant General, Sikkim for the year 2007-08 - 2008-09 herbal gardens as yet even after five years of creation of herbal gardens as shown in the photograph below: Defunct Herbal Garden of Upper Fambong Gram Panchayat Unit under Daramdin BA C 34 Chapter III:......

in accordance with the terms of Technical Guidance and Support of the audit of accounts of Panchayats Raj Institutions by the Comptroller and Auditor General of India under Section 20(1) of Comptroller and Auditor General's D, PC, Act 1971, The cases mentioned in the report are among those which......

(Paragraph- 2.1.9.1) VII Technical Insepction Report of Accountant General, Sikkim for the year 2007-08 - 2008-09 The State Government constituted (June 2006) State Rural Employment Guarantee Commission recording a delay of nine months and designated (October 2007) Secretary, RMDD as State......

of PRIs is given below: Although the State Government had accepted (August 2003) the formats of accounts prescribed by the Comptroller and Auditor General of India (C&AG), annual accounts for the year 2005-06 were maintained by the PRIs in conventional formats. Further, database on the finances......

This w as also indicative of lack of effective internal control in these ULBs. 3.7 Audit arrangement The Comptroller and Auditor General of India conducts audit of local bodies under Section 14 of the Comptroller and Auditor General's (Duties. Powers and Conditions of Service) Act. 1971. 3.8......

Minutes of SLMC and CMC meetings. Rajasthan Municipal Act, 1959 and Municipal Rules. • General Financial and Accounts Rules of the State Government. Public Works Financial and Accounts Rules of the State Government. Various orders/di recti ons issued by State Govemment/Local......

Raj Institutions Although the State Government had accepted (August 2003) the formats of annual accounts prescribed by the Comptroller and Auditor General of India, PRIs were maintaining the accounts in conventional formats. Database on the finances of PRIs w ere not yet created. (Paragraph......

up to March 2002 on 917 watersheds (4.17 lakh hectare) had already been printed under paragraph 6.1 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2002 (Civil) - Government of Rajasthan. New projects under DDP batches II to IV (1996-99) were not......

Test-check of such accounts is also being conducted by the Comptroller and Auditor General of India (C&AG) under Section 14 of C&AG’s (DPC) Act, 1971 as well as under section 75(4) of the Rajasthan Panchayati Raj Act, 1994. 1.4 Audit coverage Test-check of accounts of 32 Zila Parishads and 237......

4.6.2 Non-depositing of statutory recoveries/contributions to concerned account/fund Statutory recoveries on account of General Provident Fund/Contributory Provident Fund made from salaries of employees and Pension / Gratuity contributions aggregating Rs 14.78 crore had not been deposited by 39......

of government caused by misappropriation, fraudulent drawal/payment or otherwise, which is detected is to be reported immediately to the Accountant General (AG)1 by the officer concerned. Further, the Head of Office is responsible for making prompt recovery of the amount of loss and for lodging......

(Civil-Local Bodies) for the year ended 31 March 2005 APPENDIX-VIII Glossary of Abbreviations ACEO Additional Chief Executive Officer AG Accountant General ASERD Aryan Society for Environmental Research and Development BMW Bio Medical Waste BPL Below Poverty Line BSNL Bharat Sanchar Nigam......

1.5.3 (i) & 1.5.4) Although the State Government had accepted (August 2003) the formats of annual accounts prescribed by the Comptroller and Auditor General of India. PRIs were maintaining the accounts in conventional formats. Database on the finances of PRIs had not been created as of February......

This resulted in overstatement of Assets under Capital Work in Progress and Expenditure on General Infrastructure Improvement not yet capitalized as well as Municipal Fund by Rs.32.86 crore. KMC admitted (March 2008) the fact and assured that action would be taken after proper identification of......

Eight 12 ULBs had expended Rs.6.03 crore of the NSDP fund during 2005-2008 for general development of the entire municipal area without targeting the development of the slum areas/ pockets. 6.2.2 Engagement of contractor To ensure participation of the comm unity in the development process,......

The Municipality entrusted (October 2005) the duty of collection of daily hospital receipts from the cash counters to the General Duty Attendant. The Attendant was also responsible to remit the same to the cashier of the Municipality and handover the receipted challans to the Record Keeper of......

20. Tufanganj 31.03.07 0.07 NA Total 1646.54 78 Appendices APPENDIX - 5 Statement showing liability due to non-deposit/delay in deposit of General Provident Fund in to the Treasury (vide para: 2.14; page: 17) (Rupees in lakh) SI. Name of the Delay in deposit Loss of Total Amount not deposited......

Finance, Government of India entrusted the responsibility of prescribing appropriate accounting formats for the ULBs to the Comptroller and Auditor General of India (CAG). The CAG constituted a Task Force which recommended (2002) accrual based double entry system of accounting for the ULBs.......

This may encourage major deviations in the construction which may be detrimental to the interest of the general public. Such collection of revenue without observing any prescribed norms may also attract litigations and consequent financial burden towards compensation, damages etc. 3.S Recovery of......

Further. Rajarhat-Gopalpur Municipality deposited Pension and Gratuity Fimd pertaining to the years 1995-96 to 2003-04 in the General Provident Fund Account maintained at the treasury. In June 2001. the Government stated that Pension Fund kept in the treasury was not an interest bearing......

5.3 Conclusion The purchase at higher rates in violation of the general procedures for purchase indicated deficient procurement practices. Non completion of works / projects within the stipulated date blocked public funds Rs.3.55 crore in seven municipalities rendering the entire expenditure......

2.8 Non-maintenance of records/registers The prescribed basic records like Demand and Collection Register, Appropriation Register, General Stock Register, Advance Register, Allotment Register, Works Register, Asset Register, Store Account Register etc. were to be maintained by every GP for its......

Presidency Bardhaman Jalpaiguri Division Division Division (1) Demand and Collection Register 225 292 149 (2) Appropriation Register 195 272 183 (3) General Stock Register 147 206 143 (4) Advance Register 604 499 310 (5) Allotment Register 370 460 231 (6) Works Register 579 776 419 (7) Asset......

(Bijit Kumar Mukherjee) Kolkata, Examiner of Local Accounts The West Bengal COUNTERSIGNED (A. Roychoudhury) Accountant General Kolkata, (Receipt, Works and Local Bodies Audit) The West Bengal 83......

LOCAL BODIES CHAPTER-IV COMPLIANCE AUDIT PARAGRAPHS RURAL LOCAL BODIES 4.1 Fund Management The Thirteenth Finance Commission (ThFC) has recommended General Basic Grants, General Performance Grants, Special Areas Basic Grants and Special Areas Performance Grants for the five year period 2010-15.......

1 ANNUAL TECHNICAL INSPECTION REPORT ON o URBAN LOCAL BODY AND RURAL LOCAL BODIES o

In respect of General Basic Grants, General Performance Grants. Special Areas Basic Grants and Special Areas Performance Grants under Thirteenth Finance Commission (ThFC), three other Administrative Departments viz. Local Administration Department (LAD), District Council Affairs......

kms. with a population of 2,91,822 as per 2011 Census. Under the AMC, there are 19 Wards comprising of 82 Local Councils. The first general election to the AMC was held in November 2010. 1.2 Organisational Setup in State Government and Urban Local Body Urban Development & Poverty Alleviation......

The Government of Mizoram has entrusted audit of accounts of Local Bodies to the Comptroller & Auditor General (C&AG) of India under Section 20(1) of the C&AG's DPC Act, 1971. The ATIR for the year 2012-13 is a consolidation of audit findings arising out of audit of accounts of one ULB......

the responsibility for exercising control and supervision over the proper maintenance of accounts and the audit of ULB to the Comptroller and Auditor General of India (C&AG). Accordingly, The Ministry of Urban Development, Gol in consultation with the C&AG developed the National Municipal Accounts......

Aizawl (Hautinlal Suantak) the 21st May 2013 Deputy Accountant General (Audit), Mizoram Countersigned Aizawl (L. Tochhawng) the 21st May 2013 Principal Accountant General (Audit), Mizoram 17......

The Government of Mizoram has entrusted audit of accounts of Local Bodies to the Comptroller & Auditor General (C&AG) of India under Section 20(1) of the C&AG’s DPCAct, 1971 in June 2011. This is the first Annual Technical Inspection Report (ATIR) on ULB. The ATIR for the year 2011-12 is a......