Audit Reports

11 November 2014

Compliance Performance

Gujarat

Report No. 5 of 2014 - Performance and Compliance Audit on Local Bodies, Government of Gujarat

This Report contains four chapters. The first and the third chapters contain a summary of finances and accounts of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively The second chapter contains two Performance Audits, one...

Index

_{(PDF 0.28 MB)}

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON LOCAL BODIES FOR THE YEAR ENDED MARCH 2013 GOVERNMENT OF GUJARAT REPORT NO. 5 OF 2014 http://www.cag.gov.in TABLE OF CONTENTS Particulars Paragraph Page number number Preface v Overview vii...

Chapter 1 - An overview Finances and Accounts of the Panchayati Raj Institutions

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CH^FJER-I PANCMAiAfS, H®^4L HOUSING AND RURAL DEVELOPMENT DEPARTMENT AMOVEHflEW'OfEINANCES ANDj ACCOUNTSI OF PANCHfAfAiT RAJ INS1ITUIIONS CHAPTER-I AN OVERVIEW OF FINANCES AND ACCOUNTS OF PANCHAYATI RAJ INSTITUTIONS 1.1 Introduction The 73rd...

Chapter 3 - An Overview of Finances and Accounts of Urban Local Bodies

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MOTilNC! raFABTMTKMT CHAPTER-III AN OVERVIEW OF FINANCES AND ACCOUNTS OF _URBAN LOCAL BODIES_ 3.1 Introduction Consequent upon the 74th Constitutional Amendment in 1992, Articles 243 P to 243 ZG1 were inserted in the Constitution where by the...

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04 March 2014

Compliance Financial

Jharkhand

Report of 2012 - Report of the Examiner of Local Accounts, Jharkhand on Urban Local Bodies, for the year ended 31 March 2011 - Government of Jharkhand

The Report contains three chapters namely: introduction, audit of transactions and response to audit. A synopsis of the audit findings contained in the Report is presented in this overview.Devolution of functions, funds and functionaries to ULBs as...

Sector:

Local Bodies

Chapter 2 - Audit of Transaction

_{(PDF 0.45 MB)}

^nnr Your complimentary v |*U| use period has ended. Complete jf Click Here to upg CHAPTER-II Unlimited Pages 91 AUDIT OF TRANSACTIONS 2.1 NON MAINTENANCE OF ACCOUNTS/ RECORDS/REGISTERS Maintenance of records, registers and accounts is one of the...

Chapter 1 - Introduction

_{(PDF 0.38 MB)}

Your complimentary *^PDF use period has ended. Thank you for using ^Complete PDF Complete. Click Here to upgrade to CHAPTER-I Unlimited Pages and Expa INTRODUCTION 1.1 Background Under Section 4 of the Jharkhand Municipal Act (JMA), 2000, the State ...

Appendices

_{(PDF 0.32 MB)}

^PDF Your complimentary use period has ended. "* Complete Thank you for using PDF Complete. Click Here to upgrade APPENDIX-I Unlimited Pages and Statement showing name of 10 test checked Urban Local Bodies (Reference to: para 1.4, page 3) Sl.No....

Chapter 3 - Response to Audit

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m nnr Your complimentary v | Ul use period has ended. % Complete ““f Click Here to upgrade I CHAPTER-III Unlimited Pages and £ RESPONSE TO AUDIT 3.1 Follow up action on previous Annual Reports of the ELA, Jharkhand Replies/Action Taken Notes...

Index

_{(PDF 0.72 MB)}

REPORT OF THE EXAMINER OF LOCAL ACCOUNTS, JHARKHAND For the year ended 31 March 2011 GOVT. OF JHARKHAND GOVERNMENT OF JHARKHAND "7-PDF Your complimentary use period has ended. ^Complete Thank you for using PDF Complete. )F CONTENTS Click Here to...

Overview

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T^PDF Your complimentary use period has ended. ^Complete Thank you for using PDF Complete. OVERVIEW The Report contains three chapters namely: introduction, audit of transactions and response to audit. A synopsis of the audit findings contained in...

Preface

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_ ^ PDF Your complimentary use period has ended. Complete Thank you for using PDF Complete. As per Article 243 Z of the Constitution “The Legislature of a State may by law, make provisions with respect to the maintenance of accounts by the...

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Compliance Financial

Jharkhand

Report of 2010 - Report of the Examiner of Local Accounts, Jharkhand on Urban Local Bodies, for the year ended 31 March 2009 - Government of Jharkhand

The Report contains eight chapters containing observation of audit on accounts and financial management, revenue receipts, establishment, transaction audit, implementation of schemes, other important observations and conclusions.A synopsis of the...

Sector:

Local Bodies

Chapter 3 - Revenue Receipts

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CHAPTER-III REVENUE RECEIPTS The revenue receipts of an Urban Local Body comprise of receipts from its own sources of tax and non-tax revenues. Tax on Holding, water tax, latrine tax, collection charges of health cess & education cess, tax on...

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Financial

Goa

Report of 2009 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Goa

This Annual Technical Inspection Report contains four chapters. The first and second chapters contain an overview and observations of Audit on the accounts and finances of Urban Local Bodies. The third and fourth chapters contain an overview and...

Chapter 2 - Audit Findings

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CHAPTER - II AUDIT FINDINGS 2.1 Implementation of Municipal Solid Waste (Management and Handling) Rules, 2000 As per the Municipal Solid Waste (Management and Handling) Rules, 2000 of Government of India, every Municipal Authority is responsible...

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Compliance Financial

Jharkhand

Report of 2009 -Report of the Examiner of Local Accounts, Jharkhand on Urban Local Bodies, for the year ended 31 March 2008 - Government of Jharkhand

The Report contains eight chapters containing observation of audit on accounts and financial management, revenue receipts, establishment, transaction audit,implementation of schemes, other important observations and conclusion and recommendations.A...

Sector:

Local Bodies

Chapter 1 - Introduction

_{(PDF 0.27 MB)}

CHAPTER-I INTRODUCTION 1.1. Background Under Section 4 of the Jharkhand Municipal Act, 2000, the State Government may declare a town as a Municipal Corporation, a Municipality or a Notified Area Committee (N.A.C.), on the basis of a population of...

Chapter 3 - Revenue Receipts

_{(PDF 0.25 MB)}

CHAPTER-III REVENUE RECEIPTS The revenue receipts of an Urban Local Body comprises of receipts from its own sources (tax & non-tax revenue), assigned revenue, grants & loans from the Governments. The deficiencies in management of resources, loss...

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Compliance Financial

Jharkhand

Report of 2008 - Report of the Examiner of Local Accounts, Jharkhand on Urban Local Bodies, for the year ended 31 March 2007-Government of Jharkhand

The Report contains eight chapters containing observation of audit on accounts and financial management, revenue receipts, establishment, transaction audit,implementation of schemes, other important observations and conclusion and recommendations.A...

Sector:

Local Bodies

Chapter 1 - Introduction

_{(PDF 0.14 MB)}

CHAPTER -I INTRODUCTION 1.1. Background Under Section 4 of the Jharkhand Municipal Act. 2000, the State Government may declare a town as a Municipal Corporation, a Municipality or a Notified Area Committee (N.A.C.). on the basis of a population of...

Chapter 3 - Revenue Receipts

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CHAPTER-III REVENUE RECEIPTS 3.1. Non imposition of Municipal Taxes Under Section 82 of the Jharkhand Municipal Act, 2000, the Jamshedpur & ULBs, with the sanction of the State Government, are Basukinath NAC empowered to impose different taxes...

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Compliance Financial

Jharkhand

Report of 2007 - Report of the Examiner of Local Accounts, Jharkhand on Urban Local Bodies, for the year ended 31 March 2006 - Government of Jharkhand

The Report contains eight chapters containing observation of audit on accounting procedures and financial management, revenue receipts, establishment,procurement, implementation of schemes and conclusion and recommendations.A synopsis of the audit...

Sector:

Local Bodies

Chapter 1 - Introduction

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CHAPTER -1 INTRODUCTION 1.1. Background The State Government may declare a town as a Municipal Corporation, a Municipality and a Notified Area Committee, on the basis of more than two lakh, not less than forty thousand and twelve thousand...

Chapter 3 - Revenue Receipts

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CHAPTER-III REVENUE RECEIPTS 3.1. Outstanding Property tax The position of arrear & current demand, collection and outstanding property tax at the end of 2005-06 in respect of 13 ULBs (except RMC) were as under: (Rs in lakh) Arrear Current Total...

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03 October 2013

Financial

Gujarat

Report No. 5 of 2013 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Gujarat

This Report contains four chapters. The first and the third chapters contain a summary of finances and accounts of Panchayati Raj Institutions and Urban Local Bodies respectively. The second chapter contains one performance audit and one thematic...

Sector:

Local Bodies

Index

_{(PDF 0.33 MB)}

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 O Z © Lfl O S* -S O Government of Gujarat...

Chapter 1 - An overview Finances and Accounts of the Panchayati Raj Institutions

_{(PDF 0.45 MB)}

CHAPTER -1 AN OVERVIEW OF FINANCES AND ACCOUNTS OF PANCHAYATI RAJ INSTITUTIONS 1.1 Introduction The 73rd Constitutional amendment gave constitutional status to Panchayati Raj Institutions (PRIs) and established a system of uniform structure,...

Chapter 3 - An Overview of Finances and Accounts of Urban Local Bodies

_{(PDF 0.42 MB)}

CHAPTER-III AN OVERVIEW OF FINANCES AND ACCOUNTS OF URBAN LOCAL BODIES 3.1 Introduction Consequent upon the 74th Constitutional Amendment in 1992, Articles 243P to 243 ZG1 were inserted in the Constitution whereby the legislatures could endow...

Chapter 2-Performance Audit And Audit of Transactions of Panchayatiraj Institutions

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CHAPTER-II PERFORMANCE AUDIT AND AUDIT OF TRANSACTIONS OF PANCHAYATI RAJ INSTITUTIONS This chapter contains two Performances Audits of ‘Implementation of Mahatma Gandhi National Rural Employment Guarantee Scheme’ and ‘Implementation of...

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Financial

Goa

Report of 2006 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Goa

Only eight out of the eleven functions to be devolved on the ULBs as per the Goa Municipalities Act 1968 were transferred as of 31 March 2008. Twelfth Finance Commission grants for 2006-07 were not received due to nonfurnishing of Utilisation...

Chapter 2 - An Overview of the Panchayati Raj Institutions

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CHAPTER-II ANNUAL TECHNICAL INSPECTION REPORT OF THE PANCHAYATI RAJ INSTITUTIONS AN OVERVIEW OF THE PANCHAYATI RAJ INSTITUTIONS 1.1 Introduction Goa along with Daman & Diu was liberated in December 1961 from the Portuguese rule. After liberation,...

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Financial

Himachal Pradesh

Report of 2011 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Himachal Pradesh

There are 12 Zila Parishads (ZPs), 77 Panchayat Samitis (PSs) and 3243 Gram Panchayats (GPs) in the State. Audit observed several deficiencies in the working of the Panchayati Raj Institutions. Expenditure was incurred without approval of budget...

Sector:

Social Welfare |

Social Infrastructure

Chapter 3 - Results of Audit of Panchayati Raj Institutions

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CHAPTER 3 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS 3.1 Suspected embezzlement In one GP, there was no record of closing balance of? 1.09 lakh Scrutiny of Cash Book of GP Bhalwani (Bhoranj Block of Hamirpur District) revealed that the closing ...

Chapter 5 - Results of Audit of Urban Local Bodies

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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 notification (August 2006), the...

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