Audit Reports

The State Government had so far not implemented the revised accounting format prescribed by the Comptroller and Auditor General of India. While assessment of grants has not been done by 10 departments in nine Zilla Parishad, the State Government did not have the details (August 2009) of excess......

accounting system in Panchayati Raj Institutions has not been achieved due to non-adoption of accounts format prescribed by Comptroller and Auditor General of India. (Paragraph 2. 7.I.1) 187 cheques amounting to Rs 57.38 lakh drawn under Indira Awas Yojana, Sarva Shiksha Abhiyan, Total......

Name of the Authority Accountable for No. 1 General Body Policy decisions related to expenditure from the Corporation's Municipal Fund, implementation of various projects, schemes, etc. 2 Standing Committee All functions related to approval of budget and sanction for expenditure as per the......

PREFACE 1. This is the third report of the Comptroller and Auditor General of India (CAG) on Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) in Maharashtra. The report (for the year ended 31 March......

Mumbai, (RAJIB SHARMA) The Principal Accountant General (Audit) I Maharashtra Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 79......

(Ml) tank at Sarati, District Osmanabad at an estimated cost of Rs 71.53 lakh (including cost of canal of Rs 14.92 lakh) was approved by the General Body of ZP in March 1994. The work of MI tank was completed in April 1999 at a revised cost of Rs 86.46 lakh without construction of canal.......

Each sanction of grant contains certain conditions of grants-in-aid mentioned in General Financial Rules. 1.6.2 Resources: Trends and Composition Table 1.6 below shows the trends of resources of PRIs for the period 2006-07 to 2010-11. Table 1.6: Time series data on resources of PRIs. ____(Tin......

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

Internal control mechanism should be strengthened. Agartala (S. K. Garg) Sr. Deputy Accountant General (Audit) Countersigned Agartala (R. K. Agrawal) Accountant General (Audit), Tripura 36......

of all proposals consideration of all proposals affecting the affecting the finances of the Panchayat Samiti finances of the Zilla Parishad and general and general supervision of revenue and supervision of revenue and expenditure of the expenditure of the Panchayat Samiti and the Zilla......

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 2010-11 is a......

Arrangement CHAPTER II SUPPLEMENTARY AUDIT UNDER THE TECHNICAL GUIDANCE AND SUPERVISION ARRANGEMENT 2.1 Introduction The Comptroller and Auditor General of India (CAG) took up the audit of Local Self Government Institutions (LSGIs) during 1998-99 under Section 14 and 15 of CAG’s (Duties,......

Reviews 3.1.5 Audit coverage A review of the implementation of the scheme was included in paragraph 3.2 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2002 (Civil), Government of Kerala. After examining the paragraph the Committee on Public Accounts......

Thiruvananthapuram, (G.N. SUNDER RAJA) The Principal Accountant General (C&CA), Kerala Countersigned New Delhi, (VINOD RAI) The Comptroller and Auditor General of India 85......

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......

Member of Parliament is required to be examined within 45 days by the District Authority and the time limit for completion of sanctioned works should generally not exceed more than a year. Scrutiny of records of AMC relating to implementation of MPLAD scheme revealed that huge amount of funds......

The first general elections for the purpose were held in the year 1994. At present, there are 4 Zilla Parishads, 23 Panchayat Samitis and 5 1 1 Gram Panchayats in Tripura. At the State level, the Panchayat Department of the State Government co-ordinates and monitors the functioning of the......

stores_ Stock of bricks valuing 1.48 crore was not accounted for and payment of bricks was made without maintaining stock register Rule 187(1) of General Financial Rules provides that while receiving goods and materials from a supplier, the officer-in-charge of stores should refer to the......

grants from treasury Date Amount Bill No.& Date Amount 1 2 3 4 5 6 7 1. General Basic Ist 06-7-2011 8710.00 273 /11-8-2011 4003.04 Grant (GBG) 274 /11-8-2011 1899.21 275 /11-8-2011 2807.75 Total 8710.00 IInd 03-9-2012 8894.00 440 /13-9-2012 4087.54 441 /13-9-2012 1924.43 442 /13-9-2012 942.69......

Procedures Of The Panchayati Raj Institutions Standing committees of Zila Standing committees of Gram Panchayat and Janpad Panchayat Panchayat a. General Administration Committee a. General Administration Committee b. Agriculture Committee b. Construction and c. Education Committee Development......

of the Eleventh Finance Commission (EFC) and the guidelines issued by the Ministry of Finance, Government of India, the Comptroller and Auditor General of India (C&AG) had constituted a Task Force to recommend budget and accounting formats for ULBs. The Task Force in its report, inter alia,......

In this regard the TFC recommended Grant- In- Aid (GIA) to ULBs for General Areas and Special Areas for its award period 2010-15. In additions to these grants, performance grant would be available from 2011-12 to the States which met the conditions imposed for its release. There arc four......

Preface PREFACE This report of Comptroller and Auditor General of India has been prepared for submission to the Governor of Madhya Pradesh under Technical Guidance and support over the audit of Urban......

THE ACCOUNTING PROCEDURES OF THE URBAN LOCAL BODIES Accounting formats as prescribed by the Task Force constituted by the Comptroller & Auditor General of India were not adopted by the ULBs. (Paragraph 1.4) Internal audit departments were not created in ULBs. (Paragraph 1.5.2) There was......

ANNUAL TECHNICAL INSPECTION REPORT ON LOCAL BODIES In terms of the Technical Guidance and Support of the Comptroller and Auditor General Of India FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF MADHYA PRADESH Table of Contents Table of Contents Reference to Paragraph Page No.......

Due to poor financial condition of the ULBs and its inability to contribute 10 per cent of the project cost, in General Body Meeting, concerned ULBs decided to execute the above projects by Public Private Partnership (PPP) basis. In addition to construction works the firm was also responsible for......

West Bengal_ The three-tier Panchayat system was envisaged in the West Bengal Panchayat Act, 1973, which came into force in June 1978 when the first general election for the Zilla Parishads, Panchayat Samitis and Gram Panchayats was held. Since then the general election for the panchayats has......

But violating the Government orders, the ZP spent Rs 1.36 crore for administrative and contingent expenses” like salary of staff, fees for lawyer, general administration and office contingency and electricity charges. Thus, the very purpose of the grant received from the P&RDD was frustrated by......

(Paragraph 2.10) Kolkata, (Suparna Deb) The Examiner of Local Accounts West Bengal COUNTERSIGNED (Sarit Jafa) Kolkata, Accountant General The (Receipt, Works and Local Bodies Audit) West Bengal 73......

The matter was reported to the Government (May 2007); reply is awaited (May 2008). Allahabad Sr. Dy .Accountant General The (Local Bodies) Countersigned Allahabad Principal Accountant General (Civil Audit), UP The 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. 2. This report has two chapters. CHAPTER I contains a brief introduction of......

The first general elections for the purpose were held in the year 1994. At present, there are four Zilla Parishads, 23 Panchayat Samitis and 513 Gram Panchayats in Tripura. At the State level, the Panchayat Department of the State Government co-ordinates and monitors the functioning of the......

2.6 Non submission of utilisation certificates for ^ 21.37 lakh General Financial Rules provide that each drawing and disbursing officer should submit the utilisation certificate to the sanctioning authority certifying that all the funds drawn were fully utilised for the purpose for which it was......

Agartala (S. K. Garg) Sr. Deputy Accountant General ( Local Bodies Audit & Accounts ) Countersigned Agartala (John K. Sellate) Accountant General (Audit), Tripura 51......

The Comptroller and Auditor General of India is conducting audit of all three level of PRIs as statutory auditor as requested by State Government. (Paragraph 1.8) The State Government did not accept the recommendations of the second State Finance Commission considering the fact that higher......

(TGS) over the maintenance of accounts and audit of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) by the Comptroller & Auditor General (C&AG) of India. This is the first Report of the Office of the Senior Deputy Accountant General (Local Bodies Audit and Accounts) under the......

Agartala ( S. Pandey ) Deputy Accountant General ( Local Bodies Audit & Accounts ) Countersigned Agartala (E. M. Patton) Accountant General (Audit), Tripura 40......

not be taken up under the programme: “While there is no ceiling on the cost of works to be taken up under the programme, only such works should generally be taken up whose size and cost and nature are such that they are capable of being implemented at the local level and do not involve high......

The matter was referred to the Government (July 2007); reply was awaited (May 2008). Allahabad Sr. Dy. Accountant General/Local Bodies The Uttar Pradesh Countersigned Allahabad Principal Accountant General (Civil Audit), UP The 26......

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 two chapters. CHAPTER I contains a brief introduction of......