Audit Reports

Technical Inspection Report on Panchayat Raj Institutions for the year ended 31 March 2012 GOVERNMENT OF SIKKIM Office of the Principal Accountant General (Audit), Sikkim TABLE OF CONTENTS Contents Paragraph Page Number Number Preface iii Overview V CHAPTER-I SECTION 'A' AN OVERVIEW OF THE......

Guidance and Support (TGS) on audit ofthe accounts of Panchayat Raj Institutions as entrusted by the State Government to the Comptroller and Auditor General of India under Section 20(1) of CAG's DPCAct 1971. The cases mentioned in the report are among those which came to notice mainly in course......

Ij. A,. kJHIgll Gangtok Principal Accountant General (Audit) The Sikkim......

Audit is being conducted by the Comptroller and Auditor General (C&AG) of India under Section 14 of 2. Alvvar, Baran, Bharatpur, Bln In ara. Bikaner, Dausa. Dholpur, Hanumangarh, Jalore, Jhunjliunu. Nagaur, Jodhpur, Kota, Rajsamand and Sirolii. 3. Social Audit fonim in Gram Sabha comprising of......

expenditure 2005-06 2006-07 2007-08 2008-09 Total 2005-06 2006-07 2007-08 2008-09 Total 2005-06 2006-07 2007-08 2008-09 Total I Recurring expenditure General 1.202.65 1,782.60 1,875.03 2,935.98 7,796.26 291.81 325.37 410.16 410.18 1437.52 436.10 509.59 696.30 768.55 2410.54 Administration Tax......

uRct Report of the Comptroller and Auditor General of India No. 5 (Civil - Local Bodies) for the year ended March 2010 Government of Rajasthan TABLE OF CONTENTS Reference to Paragraph Page......

accounts in conventional formats though the State Government had accepted the simplified Accounting Formats prescribed by the Comptroller and Auditor General of Tndia. Database on the finances of PRIs was not yet developed. There was no system of consolidation and compilation of accounts at the......

for furnishing prompt replies to their pending recommendations arising from the audit paragraphs in the Reports of the Comptroller and Auditor General of India, 131 recommendations of eight audit reports relating to 1985-86 to 1996-97 (upto which discussions were over) of the Municipal......

and database formats 43.1.1 State Government issued orders (April 2004) adopting the accounts formats prescribed by the Comptroller and Auditor General of India. The accounts formats have not been fully operationalised yet, as some modifications to suit State specific requirements are......

Ami, Krishnagiri, Paramakudi, Thirumangalam and Vandavasi. 27 Audit Report (Local Bodies) for the year ended 31 March 2007 The general remarks in the reports in respect of the test checked municipalities were (i) disinfection practice followed by the municipalities was not systematic, (ii)......

2 Chapter I - An Overview of the Accounts and Finances of Urban Local Bodies 1.3.2 Apart from the General Fund Account, the following accounts are maintained under the accrual-based system of accounting by all the municipalities, five municipal corporations (excluding Chennai) and town......

Virudhunagar 167 Audit Report (Local Bodies) for the year ended 31 March 2007 Appendix 5.4 (Reference: Paragraph 5.2.4.2; Page 107) Diversion of General Fund to the Post Office small savings Sl. Name of the Panchayat Diversion Date of No. Union Date Amount retransfer (Rs) Krishnagiri District 1......

(a) Based on the proposal of Namakkal Municipality (August 2002) the Commissioner of Municipal Administration, Chennai accorded general approval (November 2002) for revision of water charges from Rs 40 and Rs 100 to Rs 60 and Rs 150 for domestic and non domestic categories respectively.......

Chennai (SHANKAR NARAYAN) The Principal Accountant General (Civil Audit) Tamil Nadu and Puducherry Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 123......

2. This Report sets out the results of audit under v arious sections of the Comptroller and Auditor General of India's (Duties, Powers and Conditions of Service) Act. 1971, in respect of financial assistance given to urban local bodies and panchayat raj institutions. 3. Matters arising from the......

Under Bardhaman Under Presidency Division Division Division (1) Demand and Collection Register 116 268 224 (2) Appropriation Register 202 241 204 (3) General Dead Stock Register 38 76 52 (4) Allotment Register 227 407 327 (5) Works Register 330 565 472 (6) Measurement Book 3 6 4 (7) Asset Register......

PS towards lease money of toll bar stood unauthorised as the remission was not approved by Artha Sthayee Samiti followed by ratification by the general body of the PS. (Paragraph 5.3 .3) Murshidabad ZP incurred expenditure of Rs. 41.26 lakh between March 2001 and August 2004 towards erection......

Financial Rules' which stipulates that only Artha Sthayee Samiti can decide upon the remission of advance which is to be subsequently ratified by the general body of Zilla Parishad or Panchayat Samit, as the case may be. The remission of Rs. 16.33 lakh, therefore, was unauthorised. 5.4 Excess......

Kolkata, (Bijit Kumar Mukherjee) The 19 May 2008 Examiner of Local Accounts West Bengal COUNTERSIGNED (Sarit Jafa) Kolkata. Accountant General The 19 May 2008 (Receipt, Works and Local Bodies Audit) West Bengal 75......

Accounting arrangements Although the State Government had accepted (August 2003) the formats of accounts prescribed by the Comptroller and Auditor General of India (C&AG) for preparation of annual accounts (16 formats) and database (8 formats) yet annual accounts for the year 2007-08 were being......

However, owing to protest by owners of private vehicles and passing of a resolution (September 2002) in the general meeting of MC for exempting the collection of tax from private vehicles, MC finally withdrew the contract in December 2002. Director, Local Bodies (DLB) though directed (November......

The names of these bodies differ from project to project but generally they are called ‘Village Development Committee’. In general it is worth noting that in term of functioning the committees formed by line departments are not accountable to the concerned standing committees of GPs,......

of Panchayati Raj Institutions Government had accepted (August 2003) the formats of annual accounts prescribed by the Comptroller and Auditor General of India, PRIs were maintaining the accounts in conventional formats. Database on the finances of PRIs was not yet developed. (Paragraph......

Programme for Educationally Backward Minorities BEEO Block Elementary Education Officer BPL : Below Poverty Line C&AG Comptroller and Auditor General of India CAA : Constitutional Amendment Act CARISMA Computerisation Automation Refinement of Integrated System of Management and Accounts......

The road was not put to use even post Florishow as the road was not frequently used by general public, visitors or passersby in absence of habitation in the vicinity of the Horticulture Centre. 3.4 Wasteful expenditure ofdevelopmentalfund due to improper planning An expenditure of ?12.77 lakh was......

Technical Inspection Report on Panchayat Raj Institutions for the year ended 31 March 2011 GOVERNMENT OF SIKKIM Office of the Principal Accountant General (Audit), Sikkim TABLE OF CONTENTS Contents Paragraph Page Number Number Preface iii Overview v CHAPTER-I SECTION ’A' AN OVERVIEW OF THE......

Guidance and Support (TGS) on audit ofthe accounts of Panchayat Raj Institutions as entrusted by the State Government to the Comptroller and Auditor General of India under Section 20(1) ofCAG'sDPCActl971. The cases mentioned in the report are among those which came to notice mainly in course of......

The geographical and general information of Wardha district is as under: Particulars Wardha district Total area 6310 Sq.KMs Total population (as per 2001 census) 1230640 Male 635751 Female 594889 Population density per Sq.KM 195 Rural population 921244 (74.85percent) No. of Development......

4.3.2 The accountability structure of a Municipal Corporation is as follows: Sr. Name of the Accountable for No. Authority 1 General Body Policy decisions related to expenditure from the Corporation’s Municipal Fund, implementation of various projects, schemes, etc. 2 Standing All functions......

Only general arrangement drawing was provided during the tender process hence profile correction could not be ascertained. Also the tender was called on “cost per tenement basis” and the expected cost for profile correction was not included in the scope of work nor considered in detailed......

5.1.8.12 Excess expenditure due to non-observation of respective Schedule of Rates Condition No. 6 of General Notes of the MJP’s CSR stipulates that the CSR rates are applicable to water supply and sewerage schemes and its allied works only. Items required for general construction,......

PREFACE 1. This is the fifth report of the Comptroller and Auditor General of India on Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) in Maharashtra. The report for the year ended 31 March 2011 is......

Report of the Comptroller and Auditor General of India REPORT No. 5 (LOCAL BODIES) for the year ended 31 March 2011 GOVERNMENT OF MAHARASHTRA TABLE OF CONTENTS Reference Paragraph Page......

Code and Bombay Village Panchayat (Budget & Accounts) Rules to maintain annual accounts in the format prescribed by the Comptroller and Auditor General of India. (Paragraph 1.1. to 1.13) 2 Performance Audit on “District Rural Social Sector Audit of Panchayati Raj Institutions Wardha” In......

Accountant firm revealed that the firm failed in its duties as Audit Report upto 2008-09 were only finalised and copy endorsed to the Accountant General, Sikkim among others. The audited report for the period subsequent to 2008-09 had not been finalized as of March 2011. Even the finalised......

accordance with the terms and conditions of the entrustment of audit of Panchayat Raj Institutions by the State Government to Comptroller and Auditor General of India under Section 20(1) of CAG's DPC Act 1971, in 2001. This Annual Technical Inspection Report for the year 2009-10 is consolidation......

Annual Technical Inspection Report On Panchayat Raj Institutions for the year 2009-10 ; AUDIT OF TRANSACTIONS 3.1 Unwarranted expenditure on purchase of steel tree guard under State Green Mission Three ZPs utilized steel tree guard instead of...

and database formats 4.3.1 State Government issued orders (April 2004) adopting the accounts formats prescribed by the Comptroller and Auditor General of India. The accounts formats have not been fully operationalised as yet as some modifications to suit State specific requirements are......

2 Chapter I - An Overview of the Accounts and Finances of Urban Local Bodies 1.3.2 Apart from the General Fund Account, the following accounts are maintained under the accrual-based system of accounting by all the municipalities, five municipal corporations (excluding Chennai) and town......

6.2 Others 6.2.1 Advances pending adjustment Various advances drawn from General Fund by four panchayat unions in Tiruchirappalli District amounting to Rs 2.97 crore were pending adjustment, of which Rs 2.05 crore was pending for more than five years. Panchayat unions make various advance......

for furnishing prompt replies to their pending recommendations arising from the audit paragraphs in the Reports of the Comptroller and Auditor General of India, 133 recommendations relating to nine reports for the years 1985-86 to 1996-97 of the Municipal Administration and Water Supply......

The expenditure of Rs 6.39 lakh over and above Rs 10 lakh sanctioned under MPLAD Scheme was met from the General Fund of the Municipality. The Municipality fixed (October 2003) the rent at Rs 3,000 per day and later decided (October 2003) to lease out the community hall and fixed (March 2005)......

2. This Report sets out the results of audit under various sections of the Comptroller and Auditor General of India's (Duties. Powers and Conditions of Service) Act, 1971, in respect of financial assistance given to urban local bodies and panchayat raj institutions. 3. Matters arising from the......

West Bengal_ The three-tier Panchayat system was envisaged in the West Bengal Panchayat Act, 1973, which came into force in June 1978 when the first general election for the Zilla Parishads, Panchayat Samitis and Gram Panchayats was held. Since then the general election for the panchayats has......

(Paragraph 5.2.5) Kolkata, (A. K. Bhattacharya) The Examiner of Local Accounts West Bengal COUNTERSIGNED (Sarit Jafa) Kolkata, Accountant General The (Receipt, Works and Local Bodies Audit) West Bengal 73......