Audit Reports

Financial

Andhra Pradesh

Report of 2007 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Andhra Pradesh

This Audit Report includes one performance review, one long paragraph and nine audit paragraphs on Urban Local Bodies (ULBs) apart from six audit paragraphs on Panchayat Raj Institutions (PRIs). It also contains observations on the structure and...

Chapter 2 - Performance Audit Review

_{(PDF 0.37 MB)}

CHAPTER II PERFORMANCE AUDIT This chapter contains a long paragraph on Functioning of Zilla Praja Parishads (2.1) and Performance Audit on Functioning of Greater Hyderabad Municipal Corporation in four selected areas (2.2). PANCHAYAT RAJ...

Glossary

_{(PDF 0.02 MB)}

Glossary GLOSSARY AC ADDITIONAL COMMISSIONER AD ASSISTANT DIRECTOR AMR ALIMINETI MADHAVA REDDY AP ANDHRA PRADESH APAO ASSISTANT PAY AND ACCOUNTS OFFICER APARD ANDHRA PRADESH ACADEMY OF RURAL DEVELOPMENT APDPC ANDHRA PRADESH DISTRICT PLANNING...

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Performance

Andhra Pradesh

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

This Audit Report includes one performance review and nine audit paragraphs on Urban Local Bodies apart from one performance review, one long paragraph and seven audit paragraphs on Panchayat Raj Institutions. It also contains observations on the...

Sector:

Local Bodies

Chapter 2 - Performance Audit Review

_{(PDF 0.43 MB)}

--- CHAPTER II PERFORMANCE AUDIT REVIEWS AND LONG PARAGRAPHS This chapter contains performance audit on National Employment Guarantee Scheme in Andhra Pradesh (2.1) Financial Management of Vijayawada Municipal Corporation including Information...

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Financial

Goa

Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Goa

Eight functions and one activity in one function have been devolved to Urban Local Bodies as against 11 functions envisaged to be devolved by the Goa Municipalities Act. The State Government is yet to adopt accrual based system of accounting in...

Chapter 1 - An Overview of the Urban Local Bodies

_{(PDF 0.09 MB)}

Chapter II An overview of the accounts and finances of Urban Local Bodies CHAPTER-I AN OVERVIEW OF THE URBAN LOCAL BODTES 1.1 Introduction 1.1.1 The 74th amendment, to the Constitution carried out in 1992. The amendment provided for the following:...

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Financial

Assam

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

This Report deals with Ihc results of audit of accounts of Local Bodies and is presented in three Chapters. Chapter I includes Section 'A' on an overview of the organisation, finances, devolution and accountability frame work of Panchayat Raj...

Appendices

_{(PDF 6.28 MB)}

Appendix-1 (Rtf to Para Vo. I.S: Pagr 5) Hole* and Responsibilities of Standmg Committee* of PKI« 1££‘Th? 0l W * I Kc.poadNH.to il Development Committee and naal ndurtnes and poverty alleviation programme* o*hcr infcrerts of Scheduled carte*...

Chapter 1 - Finances, Devolution and Accpuntability Framework of Panchayati Raj Institutions and Urban Local Bodies

_{(PDF 6.28 MB)}

SECTION'A’ \MMHMIW OF I HE ORG \MS VI ION. »IN \NCES. DEN OLlTION \N|» \( < 01 NTABILITN FRAMEWORK OF PAM IIAVAT RAJ INSTITl I IONS AND URBAN LOC M BODIES l.l Introduction Seventy'I hint and Seventy Fourth Constitutional amendments gave...

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Compliance

Bihar

Report of 2011 - Report of the Examiner of Local Accounts Bihar on Panchayat Raj Institutions, Government of Bihar for the year ended 31 March 2011

The Report contains five chapters. The first chapter brings out status of PRIs in the State of Bihar. The second chapter contains observation on Financial Management and Reporting. The third chapter discusses Internal Control Mechanism in PRIs....

Sector:

Local Bodies

Chapter 1 - Introduction to PRIs in the State of Bihar

_{(PDF 0.11 MB)}

CHAPTER-I _INTRODUCTION - PRls IN THE STATE OF BIHAR_ 1.1 Background_ The 73rd Constitutional Amendment gave constitutional status to Panchayat Raj Institutions (PRIs) and established a system of uniform structure, regular elections, and regular...

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Financial

Andhra Pradesh

Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Andhra Pradesh

This Audit Report includes two performance reviews and seven audit paragraphs on Urban Local Bodies apart from six audit paragraphs on Panchayat Raj Institutions. It also contains observations on the structure and finances of...

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Compliance Performance

Bihar

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

The report contains five chapters. A synopsis of the findings contained in paragraphs is presented in this overview.Five cases of surcharge involving RS.2.42 lakh were proposed and notices were issued for recovery by the ELA, Bihar in three ULBs,...

Sector:

Local Bodies

Chapter 1 - Introduction - ULB in the State of Bihar

_{(PDF 0.13 MB)}

CHAPTER-I INTRODUCTION - URBAN LOCAL BODIES IN THE STATE OF BIHAR 1.1 Constitutional Background The Urban Local Bodies (ULBs) came into existence as institutions of Local Self Government in 1920. The 74th Constitutional Amendment Act, 1992 provided ...

Chapter 4 - Execution of Schemes

_{(PDF 0.08 MB)}

_CHAPTER-IV_ _EXECUTION OF SCHEMES_ The ULBs executed schemes out of Finance Commission Grants, National Slum Development Programme (NSDP), Swam Jayanti Sahari Rojgar Yojna (SJSRY), Backward Region Grant Fund (BRGF), Integrated Development of Small...

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Compliance

Bihar

Report of 2010 - Report of the Examiner of Local Accounts Bihar on Panchayat Raj Institutions, Government of Bihar for the year ended 31 March 2010

The Report contains four chapters. The first chapter brings out status of PRIs in the State of Bihar. The second chapter contains observation on Financial Management and Reporting. Third chapter discusses about Internal Control Mechanism in...

Sector:

Local Bodies

Chapter 3 - Internal Control Mechanism

_{(PDF 0.07 MB)}

_Chapter-Ill_ _Internal Control Mechanism_ 3.1 Internal controls Effective Internal Control system helps to provide reasonable assurance of adherence to laws, rules, regulations and orders, safeguards against fraud, abuse and mismanagement and...

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Financial

Bihar

Report of 2007 - Financial Audit on Panchayat Raj Institutions, Government of Bihar

The report has nine chapters which bring out the status of Panchayat Raj Institutions (PRIs), Accounting and Audit arrangements, Introduction to Panchayat Raj Institutions (PRIs) in the State, in Chapter I, Budget and Financial Management in Chapter ...

Chapter 2 - Budget and Financial Management in PRIs

_{(PDF 0.32 MB)}

CHAPTER-II Budget and Financial Management in PRIs 2.1 Status of Preparation of Budgets The budgetary process was found deficient as separate rules were not framed regarding time and manner of preparation of budget estimates as yet. Major lapses...

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Financial

Assam

Report of 2008 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

This Report deals with the results of audit of accounts of Local Bodies,is presented in two parts. Part-A includes three chapters containing observations on the Accounts and Finances of Panchayati Raj Institutions, one Performance Review and...

Chapter 1 - Structure and Finances of Panchayati Raj Institutions

_{(PDF 3.16 MB)}

PART-A Chapter --- I STRUCTURE AND FINANCES OF THE PANCHAYATI RAJ INSTITUTIONS 1.1 Introduction 1.1.1 In keeping with the provisions of the 73rd Constitutional Amendment, the Assam Panchayat Act (APA), 1994, was enacted. It replaced the APA, 1986....

Chapter 2 - Performance Reviews

_{(PDF 4.29 MB)}

Chapter - II PERFORMANCE AUDIT PANCHAYAT AND RURAL DEVELOPMENT DEPARTMENT Performance review on Maintenance of Accounts in Panchayati Raj Institutions (PRIs) in Assam_ Highlights Accounting formats prescribed by CAG were only partially accepted by...

Chapter 4 - Accounts and Finances of Urban Local Bodies

_{(PDF 3.59 MB)}

PART-B Chapter - IV ACCOUNTS AND FINANCES OF URBAN LOCAL BODIES 4 Introduction 4.1 Background The 74th Constitutional amendment fundamentally altered the existing pattern of governance in the Indian federal structure. It had conferred...

Chapter 5 - Transactions Audit of Urban Local Bodies

_{(PDF 3.48 MB)}

Chapter - V URBAN DEVELOPMENT DEPARTMENT TRANSACTION AUDIT OF URBAN LOCAL BODIES 5.1 Revenue Receipts and results of Audit The revenue receipts of an Urban Local Body comprise of receipt from its own resources (tax and non-tax revenue), State...

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