Audit Reports

The funds required for giving subsidy were to be met from Development Expenditure Fund, Own Fund, General Purpose Fund, loan from banks, donation, etc. The repayment of loan was to be made from the Development Expenditure Fund. Under the scheme, Erumapetty Grama Panchayat (GP) formulated a......

The Government in the Local Self Government Department (LSGD) is empowered to issue general guidelines to the LSGIs in accordance with the National and State policies in matters such as finance, maintenance of accounts, office management, formulation of schemes, selection of sites and......

receipts Users Treasury/ Users Treasury/ Asses sees/ Treasury/ Asses sees/ Treasury / Assessees/ Treasury/ Bank Bank Users Bank Users Bank Users Bank General State Treasury State Treasury State Treasury State Treasury State Treasury Purpose Fund Government Government Government Government......

Standing Committees in a Grama Panchayat (i) Standing Committee for Finance shall deal with the subjects of finance, tax, accounts, audit, budget, general administration, appeal relating to tax and subjects not allotted to other Standing Committees. (ii) Standing Committee for Development shall......

accounts of Local Self Government Institutions (LSGIs) for the years up to 2002-03 were included in the Report (Civil) of the Comptroller and Auditor General of India (CAG). From 2003-04 onwards a separate Report of the CAG on LSGIs is prepared each year for inclusion of audit findings relating to......

of transactions received from Treasury1 with the office records which resulted in short credit of Development Expenditure / Maintenance Expenditure / General Purpose Funds. Development Expenditure and Maintenance Expenditure funds were under-utilised during 2006-07 to 2008-09. This resulted in......

1.10 09 Audit arrangements 1.11 10 Position of entrustment of audit/Technical guidance and 1.12 11 supervision to Comptroller and Auditor General of India Other points 1.13 11 Conclusion 1.14 12 Recommendations 1.15 12 [i] CHAPTER-II Audit of Transactions Non adjustment of advances 2.1......

Allahabad (Gulshan Relan) The Deputy Accountant General (Local Bodies) Countersigned Allahabad (Vijaya Moorthy) The Principal Accountant General (Civil Audit) Uttar Pradesh. 21......

with the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Urban Local Bodies (ULBs) by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission This report has two chapters. Chapter-I contains a brief introduction of......

Quality of maintenance of Accounts in PRIs including the aspect of availability of qualified manpower_ 1. Introduction The Comptroller and Auditor General of India (C&AG) had prescribed budget and accounting formats for maintenance of accounts in Panchayati Raj Institutions (PRIs) in 2002. The......

Allahabad (Gulshan Relan) The Deputy Accountant General (Local Bodies) Countersigned Allahabad (Vijaya Moorthy) The Principal Accountant General (Civil Audit) Uttar Pradesh. 36......

the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Panchayati Raj Institutions (PRIs) by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission. 2. This report has three chapters. CHAPTER-I contains a brief introduction of......

the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Panchayati Raj Institutions (PRIs) by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission. 2. This report has three chapters. CHAPTER-I contains a brief introduction of......

17 Audit Report on ULBs for the year ending 31 March 2006 The “Expenditure on general infrastructure improvement not yet capitalized" of Rs 45.76 crore comprises Rs 27.24 crore towards CUDP III - Projects under Construction and Rs 18.52 crore towards Projects under Slum......

Total 1353.77 75 Audit Report on ULBs for the year ended 31 March 2006 APPENDIX - 6 Statement showing loss of interest due to delay in deposit of General Provident Fund in the Treasury (vide para:2.13, page: 24) Sl. No. Name of Period Loss of interest Municipality towards GPF (Rupees in lakh)......

8.4 Procurement Large-scale purchases without tenders/quotations in violation of general procedures for purchase and existence of idle stock evidenced deficient procurement practices. Non-accounting of huge materials and absence of periodical physical verification indicated inadequate material......

The ULBs shall cause a general revision of all holdings to ensure that there is a revision of annual valuation of all municipal holdings at the termination of successive period of six years. Each revision shall ensure minimum increase of valuation by 10 per cent. Due to delay ranging from......

Mention was made in para 2.7 of the Report of the Comptroller and Auditor General of India (Civil) for the year ended 31 March 1997 regarding inaction in providing fund to the Public Works Department (PWD) for approach road and culvert to the bus terminus built by Bishnupur......

The first general election to the Zilla Parishads and Gram Panchayats was held in 1997. Since then, general elections for the Panchayats have been held every five years, the latest one being in September 2012. 1.2 State Profile Manipur is situated in the North East part of India. The......

roles and responsibilities of Standing Committees (Reference: Paragraph 1.5) Gram Panchayat Zilla Parishad Production Committee for performing General Standing Committee shall perform functions functions relating to agricultural relating to the establishment matters and functions products,......

Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2012 OFFICE OF THE ACC00NTANT GENERAL (AUDIT) MANIPOR, IMPHAL Government of Manipur Table of Contents Reference to Paragraph Page Preface V Overview vii CHAPTER-I SECTION ‘A’......

(Paragraph 4.2.5) Diversion of SJSRY grant amounting to 13.28 lakh for payment of pay and allowances for general staff and honorarium to elected bodies of Imphal Municipal Council defeated the purpose of the scheme. (Paragraph 4.3.2) Payment of wages more than prescribed rate, to unskilled......

3.8.2 Audit by the C&AG of India The Accountant General (Audit), Manipur conducts the audit of the accounts of ULBs under Section 20(1) of the C&AG’s DPC Act, 1971. The State Government had entrusted audit of ULBs to the C&AG under Technical Guidance and Support (TGS) arrangements in pursuance......

Allahabad (Anjan Kumar Aich) The Sr. Deputy Accountant General (Local Bodies) Countersigned Allahabad (A.K. Patnaik) The Principal Accountant General (Civil Audit) Uttar Pradesh. 35......

with the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Urban Local Bodies (ULBs) by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission. 2. This report has three chapters. Chapter-I contains a brief introduction of......

In lakh) Name of Nagar Nigam Type Arrear Current Total Recovery Balance Demand during For the the Year Year 2006-07 1 2 3 4 5(3+4) 6 7(5-6) Kanpur General & 7315.86 5639.18 12955.04 1946.66 11008.38 Saral tax Ghaziabad Shop rent 90.76 49.38 140.14 30.44 109.70 House tax 8.49 3.72 12.21 2.45......

for the year ended 31 March 2013 The Report has been laid on the table of the State Legislature Assembly on 23-07-2007 OFFICE OF THE ACCOUNTANT GENERAL (AUDIT), TRIPURA, AGARTALA In terms of the Technical Guidance and Support (TGS) by the Comptroller and Auditor General of India Government......

Each sanction of grant contains certain conditions of grants-in-aid mentioned in General Financial Rules. 1.4.2 Resources: Trends and Composition The following Table 1.5 shows the trends of resources of PRIs for the period 2008-09 to 2012-13. Table 1.5: Time series data on resources of PRIs.......

2.3 Non-submission of utilisation certificates Utilisation certificates to the extent of 4.94 crore were pending with the Implementing Agencies._ General Financial Rules provide that each drawing and disbursing officer should submit the utilisation certificate to the sanctioning authority......

Best practices require preparation of General Purpose Financial Statement (GPFS) for each entity. According to Section 262 (1) of the Tripura Municipal Act, 1994, the ULBs should prepare the Annual Financial Statements which would include Income and Expenditure Accounts for the preceding......

of accounts of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) entrusted by the Government of Tripura to the Comptroller & Auditor General of India under Section 20 (1) of the C&AG’s (DPC) Act, 1971, in 2011. 2. This Annual Technical Inspection Report for the year 2012-13 is a......

of revenue, examination of receipt and expenditure statements, consideration of all proposals affecting the finances of the Panchayat Samiti and general supervision of revenue and expenditure of the Panchayat Samiti and the plan priorities, allocation of outlay to development programmes,......

Allahabad (Anjan Kumar Aich) The Sr. Deputy Accountant General (Local Bodies) Countersigned 20 21-11 -1999, 17-06-2002, 27-06-2005, 20-01-2007 21 Expenditure on 25 shops Ilnd phase Rs. 9.83 lakh. Cost per shop Rs. 0.39 lakh (9.83-^25); cost of 9 shops Rs. 3.51 lakh (fruitful exp.) Total......

and Supervision (TGS) over the proper maintenance of accounts of Panchayati Raj Institutions (PRIs) and their audit by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission. 2. This report has three chapters. Chapter I contains a brief introduction of......

The performance of PRIs in relation to transferred activities in general was not effective as five committees constituted in PRIs were nonfunctional, payment for construction in GPs was made without measurement. PRIs did not ensure that foodgrains were distributed to labourers to ensure......

b) Creating general awareness b) Promotion of local business of agro industrial development 9. Khadi, village and a) Establishing and maintaining Marketing the products of a) Help to develop agricultural and cottage industries. training centres for training in village cottage industries......

made payment (March and April 2002) upto fourth quarter of 1999- 2000 under Waiver Scheme - 2001 at the rate already fixed for 1986-87 to 1992-93. General revaluation and assessment from fourth quarter of 1992-93 was made on 31 December 2002 after a delay of 10 years. General revaluation for......

8.4 Procurement Large-scale purchases without tenders/quotations were indicative of lack of general procedures and controls for making public procurement. As evidenced from idle stock, availability of funds appeared to be the sole factor determining procurement rather than the need.......

Raniganj 2002-05 23.13 Total 1930.62 90 Appendices APPENDIX 6 Statement showing loss of interest due to delay in deposit of General Provident Fund in the Treasury (vide para 2.14; page 21) Sl. No. Name of Period Loss of interest Municipality towards GPF (Rupees in lakh) Bansberia June......

Chapter II - Accounting Procedures and Financial Management CHAPTER-II ACCOUNTING PROCEDURES AND FINANCIAL MANAGEMENT 2.1 Budget Provisions (a) Overall expenditure Budget proposals are directly related to the aspirations of the people of the local...

The ULBs shall cause a general revision of all holdings to ensure that there is a rev ision of annual v aluation of 6 Barrackpore, Burdwan, Dhulian, Dubrajpur. Jhargram, Katwa, Kharagpur, Midnapur. Old Malda, Pujali, Raiganj and Rajarhat-Gopalpur. 26 Chapter III - Revenue Receipt all......

Annual Technical Inspection Report On Panchayati Raj Institutions and Urban Local Bodies for the year ending 31 March 2012 OFFICE OF THE ACCOUNTANT GENERAL (AUDIT), TRIPURA, AGARTALA In terms of the Technical Guidance and Support (TGS) by the Comptroller and Auditor General of India Government......

raising the rubber nursery at Mohanpur Block headquarter, 95 per cent of the saplings got damaged resulting into wasteful expenditure of 7.13 lakh. General Financial Rules. 2005 provide that purchase of goods above one lakh should be made after inviting bids/ tenders. During test check of......

Best practices require preparation of General Purpose Financial Statement (GPFS) for each entity. According to Section 262 (1) of the Tripura Municipal Act. 1994. the ULBs should prepare the Annual Financial Statements which would include Income and Expenditure Accounts for the preceding year......

Agartala (S. K. Garg) Sr. Deputy Accountant General (Audit) Countersigned Agartala (R. K. Agrawal) Accountant General (Audit), Tripura......

accounts of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) as entrusted by the Government of Tripura to the Comptroller & Auditor General of India under Section 20 (1) of the C&AG’s (DPC) Act, 1971, in 2011. 2. This Annual Technical Inspection Report for the year 2011-12 is a......

of revenue, examination of receipt and expenditure statements, consideration of all proposals affecting the finances of the Panchayat Samiti and general supervision of revenue and expenditure of the Panchayat Samiti and the plan priorities, allocation of outlay to developmental programmes,......