Audit Reports

1993 was enacted which envisaged a two-tier Panchayat system in the state of Sikkim. The Act came into force vv.e.f. 10th August 1995. The first general election for the Zilla Panchayats and Gram Panchayats was held in 1997. Since then the general elections are being held even five years and the......

In most of the cases no approval from general body of ZPs or Gram Sabha in case of GPs were ever obtained as revealed during the test check of 5 GPs (out of 20) where as, as many as 57 works valuing Rs 67.06 lakh were implemented without any approval by the Gram Sabha. Selection and sanction......

GOI Date Amount Day Amount of Interest (T In Date (T In (Tin crore) (T In to be paid to LBs crore) crore) crore) () 1 2 3 4 5 6 7 8 9 10 11 12 1. General Basic Ist 15.7.10 69.55 283706, 69.55 26.8.10 69.55 27 3086877.00 Grant 283707& 283708 Dt.26.8.10 2. Special Area Ist 15.7.10 1.97 283709......

INSPECTION REPORT ON URBAN LOCAL BODIES AND PANCHAYATI RAJ INSTITUTIONS In terms of the Technical Guidance and Support of the Comptroller and Auditor General of India FOR THE YEAR ENDING 31 MARCH 2011 Office of the Principal Accountant General (General & Social Sector Audit) Madhya Pradesh,......

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) Reconciliation of difference of? 2.14 crore between balances of Cash Book and bank......

for submission to the Government of Madhya Pradesh in accordance with the terms of Technical Guidance and support by the Comptroller and Auditor General of India over the audit of Urban Local Bodies and Panchayati Raj Institutions. 2. This Report has been prepared in two Parts. Part - I deals......

The matter was referred to the Government (August 2006), reply was awaited. (Tara Chand Chauhan) Allahabad Deputy Accountant General The Local Bodies Countersigned by (Narendra Singh) Allahabad Principal Accountant General (Civil Audit) The Uttar Pradesh 3 1......

with the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Urban Local bodies (ULBs) by the Comptroller & 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......

the terms of Technical Guidance and Supervision (TGS) over the audit of accounts of Panchayati Raj Institutions (PRIs) by the Comptroller & Auditor General of India (C&AG) as envisaged by the 11th Finance Commission. 2. This report has two chapters. CHAPTER-I contains a brief introduction of the......

as shown below: 3 1.3 Funding of Panchayat Raj Institutions 1.3.1 The State and Central Government release funds to the PRIs in the form of grant for general administration and development activities. The State Government releases block grant every quarter and even month in the last quarter. The......

5.4 Irregular expenditure on Telephone Calls from residence Rs 1.70 lakh As per instructions issued by the State Government's General Administration Department (October 1995 and March 1996). Zila Pramukh and Additional Chief Executive Officer (ACEO) of ZP were allowed 900 and 720 calls......

GLOSSARY OF ABBREVIATIONS ACEO : Additional Chief Executive Officer AEN : Assistant Engineer BPL : Below Poverty Line C& AG : Comptroller and Auditor General of India CC : Completion Certificate CEO : Chief Executive Officer CSS : Centrally Sponsored Scheme DLFAD : Director, Local Fund Audit......

72.26 crore was incurred by 28 ZPs and 91 PSs over the allotted funds. (Paragraph 2.2) Statutory recoveries of Rs 4.37 crore on account of General Provident Fund , State Insurance, Income Tax, Licence Fee and LIC made from salaries of employees were not deposited with the concerned......

Allahabad Sr. Deputy Accountant General The (Local Bodies) 29......

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, suggested adoption of accrual basis of accounting by ULBs. The UADD3 published the Madhya......

the year ended 31 March 2011 Standing committees Standing committees of Standing committees of Zila Panchayat Janpad Panchayat of Gram Panchayat a. General Administration a. General Administration a. General Administration b. Agriculture Committee b. Agriculture Committee b. Construction and c.......

In terms of the Technical Guidance and Support of Comptroller and Auditor General of India ANNUAL TECHNICAL INSPECTION REPORT ON URBAN LOCAL BODIES AND PANCHAYATI RAJ INSTITUTIONS FOR THE YEAR ENDING 31 MARCH 2010 Office......

of Technical Guidance and support over the audit of Urban Local Bodies (ULBs) and Panchayati Raj Institutions (PRIs) of the Comptroller and Auditor General of India. 2. This report has been prepared in two Parts. Part - I deals with the observations on ULBs and Part - II with the observations on......

budget and accounts format for ULBs as prescribed by the Task Force constituted by Government of India in association with the Comptroller & Auditor General of India (CAG), the UADD published Madhya Pradesh Municipal Accounts Manual (MPMAM) in July 2007. However, as per orders of the UADD (July......

Instructions/circulars issued by the State Government and Nodal agencies at State and District level. > General Financial Rules of the State Government. 2.5 Audit Scope and Methodology The Performance Audit of the scheme for the period 2006-07 to 2010-11 was conducted during 23 May to 1 July......

to five and a half per cent of the annual State tax revenue which may be determined on the basis of certified Accounts figures of Accountant General, which normally relates to the financial year two years before the budget year. On accepting the said recommendations, Government made......

CHAPTER II SUPPLEMENTARY AUDIT UNDER THE TECHNICAL GUIDANCE AND SUPERVISION ARRANGEMENT 2.1 Introduction 2.1.1 The Comptroller and Auditor General of India (CAG) took up the audit of LSGIs during 1998-99 under Section 14 and 15 of CAG's (DPC) Act. 1971. The CAG provides Technical......

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......

1.10.2 Audit by Comptroller and Auditor General of India (C&AG) The C&AG of India in accordance with the recommendations of Elev enth Finance Commission (EFC) conducts audit of ZPs and PSs under Section 14 of the CAG's (DPC) Act. 1971 and under Section 142A of ZP Act, 1961. The audits of......

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

The State Government had so far not implemented the revised accounting format prescribed by the Comptroller and Auditor General of India. Although an amount of Rs 28.30 crore was allocated for maintenance of database on the finances of Panchayati Raj Institutions out of the first instalment of......

PREFACE 1. This is the second separate 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......

1971 stipulates that every entry made in the General Cash Book should be attested by an officer responsible for the maintenance of the same and the Cash Book should be closed and balanced daily under the signature of the concerned officer. Audit observed that though these requirements were......

3.8.3.3 Delay in depositing of cheques by VP From the records of selected ZPs. it was seen that while the VPs generally deposited their cheques in time, 11 VPs in Thane ZP failed to deposit cheques received towards the first instalment of TFC grants for 2005-06 in their bank accounts within the......

Name of the Functions involved Number of No. Department schemes transferred to ZPs 1 General Education 1.Education including primary and secondary 21 schools 2 Public Works 1. Roads, culverts, bridges, ferries, waterways 6 and other means of communication 3 Women and Child Women and child......

Water Works 78.96 138.88 111.93 106.40 436.17 1 12. Interest on 527.50 523.05 285.91 505.03 1841.49 1 Investments 13. Annual General 2106.13 2105.65 2105.88 2105.88 8423.54 1 Grant from Government 14. Special Grant 1005.00 - 1 - | - 1005.00 1 15. Aid for payment of 19433.60 32065.72 35272.36......

BMW Bio Medical wastes BPL Below Poverty Line BSNL Bharat Sanchar Nigam Limited CAs Chartered Accountants C&AG's (DPC) Act Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act CC Cement Concrete CEO Chief Executive Officer CFO Chief Fire Officer CMC City Monitoring......

(Paragraph 2.6) Statutory deductions of Rs 14.53 crore made from salary of employees on account of subscription to General Provident Fund / Contributory Provident Fund (GPF/ CPF), gratuity and pension contribution payable by ULBs were not deposited to concerned heads of account / funds.......

of _pensionary benefits of retired/deceased employees_ Amount of statutory deductions made from the salary of employees on account of subscription to General Provident Fund/ Contributory Provident Fund (GPF / CPF), amounts of gratuity and pension contribution pay able by municipalities were......

This deprived the general public and slum dwellers from availing the facility of toilets. 4.8 Integrated Low Cost Sanitation Scheme Government of India, Ministry of Social Welfare launched (1992-93) Integrated Low Cost Sanitation and Scavengers Rehabilitation Scheme to improve the sanitation......