Audit Reports

entrustment of responsibility of exercising control and supervision over the accounts and audit of Local Bodies to the Comptroller and Auditor General of India. 2. The audit of ULBs and VPs is carried out by the CAG under Section 14 of CAG’s (Duties, Powers and Conditions of Service) Act,......

crore (2006-07) and Rs.23.33 crore (2007-08) in the figures furnished by DMA as compared to the Audit Report (Civil) of the Comptroller and Auditor General of India for the year 2007-08 due to non inclusion of grants released by DMA to Goa State Urban Development Agency, Water Resources......

Main Functions Sub functions I General Functions (1) Preparation of annual plans for the development of the Panchayat area. (2) Preparation of annual budget. (3) Providing relief in natural calamities. (4) Removal of encroachments on public properties. (5) Organizing voluntary labour and......

of Thirteenth Finance Commission, Gujarat State is eligible to get Central grant of 71301.81 crore for ULBs (2010-15); 7851.16 crore as General Basic Grant (GBG) and 7450.65 crore as General Performance Grant (GPG). Against this, GOI released 7120.96 crore6 (2010-11) and 7163.95......

Gram Sabha resolutions describing general nature of works with estimated cost were sent to Programme Officer, who accordingly prepared labour budget and sent to the DPC. At districts, only labour budgets were prepared. Thus, the entire process of preparation of shelves of projects and DP......

expenditure of ^ 1 98 crore24 and increase of per unit cost to TT .83 lakh (210 per cent) as against TO.87 lakh25 approved (December 2008) in the General Board. Since the ULB was to bear the cost over and above the estimated cost sanctioned, the action of JMC to truncate the project was also......

The State Government stated (June and November 2012) that directions had been issued with the consultation of Chief Post Master General to recover the balance amount. ■ As per guidelines, unspent balance of Sampooma Gramin Rojgar Yojana (SGRY) and National Food for Work Programme (NFFWP) as of......

JAIPUR, (SUNIL BAHRI) The Principal Accountant General (General and Social Sector Audit), Rajasthan Countersigned NEW DELHI, (VINOD RAI) The Comptroller and Auditor General of India 85......

o Report of the o Comptroller and Auditor General of India on Local Bodies o © o for the year ended March 2012 c COMPTROLLER AND r---. P9 -S AUDITOR GENERAL OF INDIA sa www.cag.gov.in £ -D......

The Reports containing points arising from audit of financial transactions relating to Economic Sector departments, General and Social Sector departments, Revenue Receipts, Statutory Corporations and Government Companies are being presented separately. 5. The cases mentioned in this Report are......

1.6 Audit coverage By virtue of Section 194 of the Goa Panchayat Raj Act, the Comptroller and Auditor General of India is the sole auditor for ZPs. The audit is conducted under Section 20(1) of the CAG’s (Duties, Powers and Conditions of Service) Act, 1971. The records of North Goa ZP for the......

Y 35 Audit Report (Local Bodies) for the year ended 31 March 2007 APPENDIX II (A) FUNCTION AND RESPONSIBILITIES OF ZILLA PANCHAYATS I. General functions Overall supervision, co-ordination and integration of development schemes at District levels and preparing the plan for the development of the......

Accordingly, in respect of three* of the seven MCs audited by the Accountant General for the year 2005-06 under TGS certain shortcomings in the ULBs such as Non-preparation of statement of annual income & expenditure and assets & liabilities, Delay in reassessment of properties, Non¬......

CHAPTER-5 _RESULTS OF AUDIT_ 5.1 Loss of Revenue 5.1.1 Non-realization of general tax. Municipal Corporation, Shimla failed to levy general tax of 15.73 crore from the owners of the newly merged areas. As per......

Annual Technical Inspection Report (audit findings arising out of audit of ULBs during prceeding year) is sent by the Pr.Accountant General (Audit) to the State Government (to the concerned Secretaries of the Administrative Departments) by the end of June every year for necessary remedial action.......

Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2012 Government of Himachal Pradesh Office of the Principal Accountant General (Audit), Himachal Pradesh, Shimla TABLE OF CONTENTS Particulars Paragraph Page No. Preface iv Overview V CHAPTER -1 Profile of Panchayati......

(Chapter 4) Results of Audit of Urban Local Bodies Municipal Corporation failed to levy general tax of? 15.73 crore from the owners of the newly merged areas. Municipal Council, Una failed to receive developmental grant of 91 lakh from GOI due to delay in commencement of work. Municipal......

were with ULBs prior to enactment of these Acts. The Eleventh Finance Commission (EFC) recommended that the Comptroller and Auditor General of India (CAG) should prescribe the formats for the preparation of budget and for keeping of accounts for the local bodies. EFC further recommended that CAG......

accounts of Urban Local Bodies (LTLBs) as entrusted by the State Government vide notification dated 16th October 2008 to the Comptroller and Auditor General of India in terms of Eleventh Finance Commission's recommendations. This audit report for the year 2009-10 is consolidation of major audit......

(Deep Ram) Deputy Accountant General Shimla Local Bodies Audit & Accounts Dated : 16.08.11 Himachal Pradesh Countersigned (J. Wilson) Accountant General (Audit) Himachal Pradesh - 16-......

the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Panchayati Raj Institutions (PRls) by the Comptroller and Auditor General of India as entrusted by the State Government vide letter no. PCH-HC (10)10/2002-23447 dated 8 December 2003 in terms of Eleventh Finance......

“Paragraph 1.5” Comptroller and Auditor General of India conducts audit of PRIs under Technical Guidance and Support (TGS) arrangement as requested by the State Government. “Paragraph 1.7” Four ZPs and Nine PS irregularly incurred an expenditure of 6.54 crore between 2007-10 without......

were with ULBs prior to enactment of these Acts. The Eleventh Finance Commission (EFC) recommended that the Comptroller and Auditor General of India (CAG) should prescribe the formats for the preparation of budget and for keeping of accounts for the local bodies. EFC further recommended that CAG......

accounts of Urban Local Bodies (ULBs) as entrusted by the State Government vide notification dated 16lh October 2008 to the Comptroller and Auditor General of India in terms of Eleventh Finance Commission’s recommendations. 2. Chapter-1 of the Report contains a brief introduction to the......

2.4.1 Non maintenance of Asset register Rule 34 of Himachal Pradesh Panchayati Raj General Rule 1997 provide for maintenance of asset register of all immovable properties of which PRIs is the proprietor, or which vests in it, or which it holds in trust for the State Government. -23 - It was......

(Pran Nath Sharma) Deputy Accountant General Shimla Local Bodies Audit & Accounts Dated Himachal Pradesh Countersigned (Rita Mitra) Pr. Accountant General (Audit) Himachal Pradesh -32-......

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 entrusted by the State Government vide letter no. PCH-HC( 10)10/2002-23447 dated 8 December 2003 in terms of Eleventh Finance......

(Paragraph-1.6) Comptroller and Auditor General of India conduct audit of PRIs under Technical Guidance and Support (TGS) arrangement as requested by the State Government. (Paragraph-1.8) An expenditure of ' 10.14 crore1 had been incurred between 2006-09 without approval of the estimates which......

Shimla (Tara Chand Chauhan) Dated Deputy Accountant General Local Bodies Audit & Accounts Himachal Pradesh Countersigned (Geetali Tare) Pr. Accountant General (Audit) Himachal Pradesh -48 -......

with the terms of Technical Guidance and Supervision (TGS) of the audit of accounts of Urban Local Bodies (ULBs) by the Comptroller 85 Auditor General of India as envisaged by the Eleventh Finance Commission. 2. Chapter-I of the Report contains a brief introduction on the functioning of the......

The objective of the commercial complex was to promote resource generating schemes and provide facilities to general public and tourists. The contractor started the work in November 2001 and upto May 2005, the contractor executed the work to the extent of Rs. 1.02 crore. Thereafter no work was......

2.18 Non maintenance of records. Two ZPs, ten PSs and forty six GPs failed to maintained the important records. Rule 34 of HP Panchayati Raj General Rules 1997 read with rule 3 1 of HPPR Rules 2002 provides that every GP shall maintain important records such as stock register, stock material......

the terms of Technical Guidance and Supervision (TGS) over 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. Chapter-I of the report contains a brief introduction on the functioning of the......