Audit Reports

1.7 Accounting arrangements 1.7.1 Accounts maintained by Urban Local Bodies Corporation of Chennai maintains (i) a General Fund comprising both Revenue and Capital Funds and (ii) an Elementary Education Fund. Following accounts are maintained by the other nine Municipal Corporations, all......

Control over the process of general revision of Property Tax needed improvement. Control over assessment of Profession Tax and monitoring of the discrepancies in capture of data in the system with manual records under birth/death registration needed reinforcement. The online payment facility......

BDOs (BP) replied (September 2013) that action would be taken to provide amenities to the schools under General Fund subject to availability of funds. (ii) Non-provision of incinerators As per scheme guidelines, incinerators should be provided in the girls toilet located in the middle......

The 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. Matters arising from the Finance......

Due to non-receipt of satisfactory replies, 791 Inspection Reports of the Principal Accountant General containing 3,633 paragraphs for the period 2004-05 to 2012-13 were pending settlement as of December 2013. (Paragraphs 1.1 to 1.9) II Performance Audit Information Systems Audit on......

3.1.6.3 Non-updation of records CMA instructed (September 2009) that in order to update the records of VLT assessments after completion of general revision, all registrations of properties happening after 01 September 2009 should be watched closely through receipt of ‘M’ Notices from......

per half year 31,691 Short levy 1,38,628 Total short levy for 2007-08 (I & H half year) (A) 2,77,256 PT to be levied from 2008-09 I Half year due to general revision Floor Half yearly PT to be 5 per cent increase Half yearly PT to levied as on w.e.f. 01/04/2008 due be levied 31/03/2008 to general......

Report of the Comptroller and Auditor General of India (Local Bodies) The Report has been laid on the table of the State Legislature Assembly on 12-08-2014 for the year ended 31 March......

The Principal Accountant General provides technical guidance to DLFA on a continuing basis regarding audit of accounts of the ULBs in terms of Government of Tamil Nadu’s order of March 2003. Arrears in certifying the accounts of the Urban Local Bodies and arrears in audit by DLFA are......

15 works were not forwarded by the Erode Municipal Corporation to TNUIFSL for approval as they were completed with XH Finance Commission Grants and General Fund of the corporation. 15 Audit Report (Local Bodies) for the year ended 31 March 2012 Commissioner of Municipal Administration stated......

The BDO, Sulthanpet executed filling up of site at a cost of 4.71 lakh under the General Fund and also constructed a retaining wall suggested by the District Collector at a cost of 4.23 lakh in May 2011 under Collector Discretionary Fund and did not carry out the drainage and culvert works so......

The 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. Matters arising from the Finance......

As of December 2012, 2,402 paragraphs contained in 449 Inspection Reports of the Principal Accountant General for the period 2009-10 to 2011-12 were pending for settlement for want of satisfactory replies. (Paragraphs 1.1 to 1.12) II Performance Audit Performance Audit of the Third Tamil Nadu......

Report of the Comptroller and Auditor General of India (Local Bodies) for the year ended March 2012 Government of Tamil Nadu Report No.5 of 2013 TABLE OF CONTENTS Paragraph Page PREFACE......

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. 5 Audit Report......

the Karnataka Panchayat Raj Act and this being pointed out by Audit, delays persisted in forwarding the annual accounts to the Principal Accountant General for audit and the delay ranged from two to more than twelve months. (Paragraph 1.5) During 2002-05, ‘Non-Plan’ expenditure was more than......

The Principal Accountant General provides technical guidance to DLFA on a continuing basis regarding audit of accounts of the ULBs in terms of Government of Tamil Nadu’s order of March 2003. The Principal Accountant General also audits the ULBs under Section 14(2) of the Comptroller and......

(i) The scheme envisaged that the groups should maintain basic records such as minutes book, attendance register, loan register, general ledger, cash book, bank pass book and individual pass books. Test check of records disclosed that in five SHGs in The Nilgiris District and 19 SHGs in......

As of June 2012, 3,440 paragraphs contained in 658 Inspection Reports of the Principal Accountant General for the period 2008-09 to 2010-11 were not settled for want of satisfactory replies. (Paragraphs 1.1 to 1.12) II Performance Audit Implementation of Jawaharlal Nehru National Urban Renewal......

Out of 49 members, Government officials were: 29, Municipal Councillors: 12, General Public: 4 and NGOs: 4, which indicated that there was no adequate participation of stakeholders and civil society. Based on the consultation with above members, Madurai Corporation prepared CDP through a......

Report of the Comptroller and Auditor General of India (Local Bodies) for the year ended March 2011 Government of Tamil Nadu Report No. 5 TABLE OF CONTENTS Paragraph Page PREFACE V......

The 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. Matters arising from the Finance......

Municipal Council also resolved (January 2011) to pay the amount of 2.64 crore incurred on the works at Pulthottam STP site to TWAD Board from its General Fund as GoTN did not accede to its request for allocation of this sum as grant. The scheme is yet to be completed (June 2012). Thus, the......

Further, Principal Accountant General (PAG) provides technical guidance to DLFA on a 5 Audit Report (Local Bodies) for the year ended 31 March 2010 continuing basis regarding audit of accounts of the ULBs in terms of Government of Tamil Nadu’s order of March 2003. The PAG audits the ULBs......

None of the 17 short term vocational courses offered by the four community colleges run by the Corporation were recognized by Directorate General of Employment and Training/National Council for Vocational Training. 2.1.1 Introduction Chennai City Municipal Corporation (Corporation)......

Chennai (K. VIJAYAKUMARAN) The Accountant General Local Bodies (Audit and Accounts) Tamil Nadu Countersigned New Delhi (VINOD RAI) The Comptroller and Auditor General of India 66......

Village Panchayat Scheme Fund Account (iv) Village Panchayat National Rural Employment Guarantee Scheme (NREGS) Account (b) Panchayat Unions (i) General Fund Account - LF -1 (ii) Education Fund Account - LF - HI (iii) Nutritious Meal Fund Account (iv) Scheme Account (v) Provident Fund‘T’......

The 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. Matters arising from the Finance......

None of the 17 short term vocational courses offered by the four community colleges run by the Corporation were recognized by Directorate General of Employment & Training/National Council for Vocational Training. (Paragraph 2.1) Audit Report (Local Bodies) for the year ended 31 March......

Package I: 8.40 crore and Package II: 12.80 crore. 43 Audit Report (Local Bodies) for the year ended 31 March 2010 Clause 13 of General Conditions of Agreement stipulates that the contractor should provide insurance cover from the commencement of the work to the end of defects liability......

The rules also act as a control mechanism in PRIs. However, the general precepts of financial management and the rules were not adhered to. Budget and supplementary budget were not prepared and there was direct appropriation of fund. Balances were not reconciled and revenue collection was......

The ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit). The ELA prepares Report on the accounts of PRIs unit wise and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as......

CHAPTER 4 AUDIT OF TRANSACTIONS Chapter - 4 : Audit of Transactions gk CHAPTER-4 I -' AUDIT OF TRANSACTIONS 4.1 Audit of non-compliance with rules and regulations PASCHIM MEDINIPUR ZILLA PARISHAD 4.1.1 Avoidable expenditure of ? 21.02 lakhs Paschim ...

(Paragraph 1.10) 2. Financial management Audit of 17 ZPs, one MP, 142 PSs and 3215 GPs showed that PRIs did not adhere to general precepts of financial management and Rules framed for proper accounting procedure. Non-compliance of the rules resulted in non-preperation of budget estimates,......