Audit Reports

Maharashtra in accordance with terms of Technical Guidance and Supervision over the audit of Panchayati Raj Accounts by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission.......

2.14_Non crediting to General Provident Fund (GPF) from Public Provident _Fund (PPF) and other investments._ Provident fund balances of all the teaching and non-teaching staff of aided schools for the physically handicapped, blind and mutually deficient children as on 31 March 2003 was to......

4.3.3 Government had prescribed norms that there should be one Primary Health Centre (PHC) for a population of 30,000 and 20,000 in general area and tribal/hilly area respectively based on 1991 census. The norms prohibit continuation of PHCs at places where Rural Hospitals (RH) are established......

In reply the ZP stated that the proposal to transfer the schools to AMC would be got approved by the General Body and necessary action taken for recovery of 50per cent cost. 5.3 Non payment of electricity bills_ As per orders of Government, electricity bills of street lights of GPs were to be......

(RAGHUBIR SINGH) Mumbai, Principal Accountant General (Audit)-I, The Maharashtra 2......

Political executives PRIs Executive (a) Production Committee (IP Adhyaksha (b) Social Justice Committee Chairman (Elected (c) Amenities Committee (a) General Standing Committee among the elected TP Adhyaksha (b) Finance Audit and Planning Committee members of GPs, TPs (c) Social Justice Committee......

responsibilities of Standing Committees (Reference: Paragraph 1.3.1/Page 5) Grama Panchayat Taluk Panchayat Zilla Panchayat Production Committee for General Standing Committee shall General Standing Committee shall perform performing functions relating to perform functions relating to the......

The Exit Conference was held during March 2011 and the Special Commissioner, BBMP generally accepted the audit observations and assured that they would take remedial action. The draft review report was forwarded to the State Government in January 2011; reply is awaited (March 2011). 4.1.4......

Bodies) for the year ended 31 March 2010 The State Government entrusted (May 2010) the audit of accounts of all ULBs to the Comptroller and Auditor General of India under Section 14(2) of CAG's Duties. Powers and Conditions of Sen ice (DPC) Act. 1971 from 2008-09. 3.7.4 Arrears in Primary' Audit......

Campaign against ii. Campaign against offences relating to offences relating to weights and weights and measures measures iii. General supervision iii. General supervision and guidance of of Ration shops and Ration shops and other other public public distribution distribution systems systems and......

Surcharge on Stamp Duty, Rural Pool Grant, etc. GPG was to be utilised for all general expenditure admissible as per the rules. During the period 2004-05 and 2005-06 GPG released to the LSGIs was Rs.442.40 crore as against Rs.596.83 crore admissible as shown in the table below: - * (35 per......

of funds for maintenance The State Government provided substantial amounts to the LSGIs for this purpose in the form of maintenance grant and general purpose grant from the year 2004-05 onwards as detailed below: (Rupees in crore) Maintenance Grant General Purpose Grant Year Budget Funds......

Thiruvananthapuram, (JAYANTA CHATTERJEE) Principal Accountant General (Audit), Kerala The Countersigned New Delhi, (VIJAYENDRA N.KAUL) The Comptroller and Auditor General of India 92......

accounts of Local Self Government Institutions (LSGIs) for the years upto 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......

(Paragraphs 1.1 to 1.17) II Technical Guidance and Supervision and the results of supplementary audit The Comptroller and Auditor General of India (CAG) provides Technical Guidance and Supervision to Director of Local Fund Audit under section 20 (1) of the CAG’s (DPC) Act, 1971. The scheme of......

pointed out in earlier Audit Reports, delays persisted in forwarding annual accounts of Zilla Panchayats and Taluk Panchayats to Principal Accountant General for audit There were steady increases in the total receipt and expenditure of Zilla Panchayats and Taluk Panchayats during 2005-08 >......

2.1.6.6 / Page 26) (Amount: Rupees in lakh) Grant Grant Head of Account received by released by Lapsed ZP ZP 2005-06 2202-01-800-1-13 (Plan) General Education - Improvement of primary schools and Pradhan Mantri Gramodhaya Yojana 56.00 Nil 56.00 (PMGY) 2210-03-110-0-05 (Plan) Medical and......

pointed out in earlier Audit Reports, delays persisted in forwarding annual accounts of Zilla Panchayats and Taluk Panchayats to Principal Accountant General for audit. (Paragraphs 1.4.1 and 1.4.3) There was steady increase in the total receipt and expenditure of Zilla Panchayats and Taluk......

than in the first week of June embodying a classified abstract of receipt and payments under Revenue, Capital and Debts heads, a DCB statement and a general statement regarding the financial position of Corporation. The Corporation had not prepared Annual Accounts from 2000-01 onwards. As 1......

The Government permitted each local body to maintain in the Treasury a General PD Account for keeping its funds (receiving transfer credits) and plan PD Account for incurring expenditure. Local bodies could also continue to operate their original PD Account to handle transactions relating to......

2.1.1 In October 2002, Government of Kerala entrusted the audit of Local Self Government Institutions (LSGIs) to the Comptroller and Auditor General of India (CAG) for providing Technical Guidance and Supervision (TGS) to the Director of Local Fund Audit (DLFA). The scheme of TGS......

PREFACE This is the second report of the Comptroller and Auditor General of India (CAG) exclusively on Local Self Government Institutions (LSGIs) and is prepared for submission to Governor under Article 151 (2) of......

of Rs.3.63 crore for projects under productive sector and excess provision of Rs.4.30 crore in annual plans under infrastructure development in general category. Short provision under SCP, Women Component Plan and Plan for children, aged and disabled were Rs.7.25 crore, Rs.10.41 crore and......

Appendices Appendix - I Extent of devolution of Funds (Reference: Paragraph 1.7.6) ( 1 ) Grama Panchayat (Rupees in crore) Year Budget provisions Amount Disbursed Plan Non Plan Total Plan Non Total Plan 1997-98 506.86 53.77 560.63 486.21 68.65...

The Government had so far not implemented the revised accounting format prescribed by the Comptroller and Auditor General of India as the Zilla Parishads and Panchayat Samitis Accounts Code w as not suitably amended. The Maharashtra Zilla Parishad and Panchayat Samitis Act. 1961 was also......

1.8.3 As per the recommendation of the Eleventh Finance Commission, the Comptroller and Auditor General had prescribed the forms of accounts to be maintained by the PRIs. It was observed that although the Government adopted these formats in principle, none of the ZPs had implemented......

5.1.17 Conclusion The general objective of the computerization of property tax functions was to reap the benefits of information technology to improve operational performance besides providing error free and better services to the tax payers. However, even after nine years of......

P R E FA C E 1. This is the first 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......

(MALASHRI PRASAD) Mumbai, Principal Accountant General (Audit)-I, The Maharashtra Countersigned (VINOD RAI) New Delhi, Comptroller and Auditor General of India The 87......

Participation of LSGIs in Mythri Housing Scheme 3.1.20 Audit had mentioned in Paragraph 7.12 of the Report of the Comptroller and Auditor General of India for the year ended 31 March 2001 (Civil) about the participation of LSGIs in Mythri Housing Scheme implemented by the KSHB and irregular......

has recommended that Technical Guidance and Supervision over the accounts and audit of local bodies be entrusted to the Comptroller and Auditor General of India (CAG) and the reports of the CAG on such audit be placed before a committee of the State Legislature constituted on the same lines......

 CHAPTER II SUPPLEMENTARY AUDIT UNDER THE SCHEME OF TECHNICAL GUIDANCE AND SUPERVISION 2.1 Introduction 2.1.1 The Comptroller and Auditor General of India (CAG) conducts supplementary audit wherever entrusted and comments upon or supplements the reports of the statutory auditors. In......

Thiruvananthapuram, (ARVIND K. AWASTHI) The Principal Accountant General (Audit), Kerala Countersigned New Delhi, (VIJAYENDRA N. KAUL) The Comptroller and Auditor General of India 53......

for the year ended 31 March 2004 II Supplementary audit under the scheme of Technical guidance and Supervision The Comptroller and Auditor General of India conducts supplementary audit wherever entrusted and comments upon or supplements the report of statutory audit. In supplementary......

1.1.3 The Comptroller and Auditor General of India (CAG) has been auditing and certifying the accounts of the ZPs and TPs as entrusted under Section 19(3) of CAG’s (DPC) Act, 1971. The Controller of State Accounts has been auditing the accounts of GPs under the KPR Act. 1 ZPs - Chikkaballapur......

The Exit Conference was held on 5 January 2009 wherein the Department generally accepted the observations pointed out. Paragraph-wise comments of the State Government are awaited (March 2009). 13 Bagalkot, Bangalore (Rural), Bidar, Chamarajanagar, Kodagu, Mandya, Shimoga and Tumkur 25 Audit......

being pointed out in earlier Audit Reports, delays persisted in forwarding the annual accounts of the Zilla Panchayats to the Principal Accountant General for audit. (Paragraph 1.4.1) While total receipts and expenditure in Panchayat Raj Institutions increased steadily during 2004-07, the......

being pointed out in earlier Audit Reports, delays persisted in forwarding the annual accounts of the Zilla Panchayats to the Principal Accountant General for audit. (Paragraph 1.4.1) While total receipts and expenditure in Panchayat Raj Institutions increased steadily during 2004-07, the......

Vacant Sanctioned Men-in- Vacant Sanctioned Men-in- Vacant Strength position strength position strength position strength position strength position General 92 69 23 92 71 21 in 79 32 in 84 27 117 82 35 Doctors Specialists Details not available 54 18 36 54 16 38 58 15 43 Staff 75 50 25 75 49 26......

3.1.2 Campaign objectives The main objectives of the scheme were to: Bring about an improvement in the general quality of life in rural areas. Accelerate sanitation coverage in rural areas. Generate demand for sanitation facilities through awareness creation and health education. >......

2.7 Non depositing of amount in General Provident Fund Rule 102 (4) of M.P. Nagar Palika Lekha Niyam 1971 provides that the deduction of G.P. subscription will be credited in G.P. Fund Account. Government of Madhya Pradesh, Department of Local Bodies further directed (February 1998) to all......

Technical Guidance and Supervision over the audit of Panchayati Raj Institutions (PRI) and Urban Local Bodies (ULBs) by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission. 2. Chapter I of this report contains a brief introduction on the functioning of......

Date: 21 April 2008 (SANAT KUMAR MISHRA) Gwalior Principal Accountant General (Civil and Commerical Audit) Madhya Pradesh 49......

The ZPs generally attributed the delay to non- preparation of action plans in time which also affected the schedule of completion of project as commented in paragraph 2.13.2. 2.13.4 Programme implementation 2.13.4.1 Project execution T ardy Batch-wise details of watershed projects sanctioned,......

(Paragraph 1.4.2) Despite the stipulation hi the Karnataka Panchayat Raj Act and repeated comments in previous Reports of the Comptroller and Auditor General of India, delays persisted in forwarding the annual accounts of the Zilla Panchayats to the Principal Accountant General for audit.......

and methodology of audit_ A review on Drinking Water Supply (covering the period 1997-2001) was included in the Report of the Comptroller and Auditor General of India (Civil) for the year ended 31 March 2001 (Paragraph 6.1) which included the Rural Water Supply Programme implemented in the State.......

The disadvantaged sections State Government did not identify such sections nor was any special action plan drawn up. Generally, children belonging to Scheduled Castes/Scheduled Tribes (SC/ST) and Backward Classes were considered to belong to disadvantaged section. The year-wise details of......

Though these laxities (in respect of the ZPs covered during earlier years) were commented in previous Audit Reports of the Comptroller and Auditor General of India, the State Government had not initiated action against the ZPs for not complying with the codal provisions. 2.4.6 Programme......