Audit Reports

18/60/M Community Payment of Four months UDA-2007 Salary for delay. (After dt. 3.12.07 35.60.662 structure 18.98.339 22.12.07 general 02.05.08 recovery, the and UWEP Staff work was undertaken) It is evident that there was abnormal delay in implementation of the works under UWEP due to......

OF MANIPUR Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ending 31 March 2011 © ACCOUNTANT GENERAL (AUDIT), MANIPUR OFFICE OF THE ACCOUNTANT GENERAL (AUDIT) MANIPUR, IMPHAL 2012 www.cag.gov.in In terms of Technical Guidance and Support......

The Government of Manipur entrusted the Comptroller and Auditor General of India (C&AG) the audit of accounts of the PRIs and ULBs under section 20(1) of C&AG's DPC Act, 1971 on recommendations of the Eleventh Finance (Commission vide order dated 21 .June 2002. 2. This is the third Annual......

(Paragraph 4.2.1) Final payments were made before completion of works in violation of General Financial Rules. (Paragraph 4.2.2) There was excess drawal of honorarium of 2.18 crore by the Chairperson, Vice-Chairperson and Councillors of Imphal Municipal Council during the period from August......

of the Technical Guidance and Supervision (TGS) over the maintenance of accounts and audit of Urban Local Bodies (ULBs) by the Comptroller & Auditor General (C&AG) of India. Based on the recommendations of the Eleventh Finance Commission, the State Government entrusted (May 2004) the audit of......

etc; Works are completed in time; Idle assets are utilized to enhance the revenue of the PRIs (K.C.Behera) Bhubaneswar Sr.Deputy Acconntant General The------day of-------2007 (Local Bodies Audit & Accounts), O/o the Principal Accountant General (CA) Orissa, Bhubanes Countersigned (Sanat......

The State Government by legislation has declared the Village Level Worker (VLW) as the Executive Officer entrusted with general superintendence and overall control of the GP who discharges his duties under the supervision of the District Panchayat Officer (DPO). 1.3 Devolution of Functions The......

4.1.11.4 Avoidable expenditure on diversion of water course The general and special conditions of contract formed part of the agreements entered into with the contractors for execution of additional/supplementary/ balance works. The general specifications of tender document stipulated that the......

Municipal Councils and Town Panchayats based on the population 39 Audit of accounts of NACs had not been entrusted to the Comptroller and Auditor General of India 49 Report No. 6 of the year 2013 The Directorate of Municipal Administration (DMA), established in December 1984, is the nodal......

CHAPTER II RESULTS OF AUDIT SECTION ‘A’ - PERFORMANCE AUDIT RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT 2.1 Water quality component under National Rural Drinking _Water Programme_ Executive summary The Accelerated Rural Water Supply...

Report of the Comptroller and Auditor General of India on Local Bodies for the year ended March 2012 Government of Karnataka Report No.6 of the year 2013 TABLE OF CONTENTS Paragraph Page......

4. The Reports containing points arising from audit of the financial transactions relating to General and Social Sector departments including Autonomous Bodies, Economic Sector departments, Statutory Corporations & Government Companies and Revenue Receipts are presented separately. 5. The cases......

of the Technical Guidance and Supervision (TGS) over the maintenance of accounts and audit of Urban Local Bodies (ULBs) by the Comptroller & Auditor General (C&AG) of India. Basing on the recommendations of the Eleventh Finance Commission, the State Government entrusted (May 2004) the audit of......

Works should be done departmentally and executed through Community Development Societies (CDS) under the general control and supervision of ULBs. To accord special focus on the issues of urban poverty amongst Scheduled Castes (SCs) and Scheduled Tribes (STs), a special component programme of......

(PRIs ) and Urban Local Bodies (ULBs) under Section 20(1) of C&AG’s DPC Act 1971.The Government of Manipur entrusted the Comptroller and Auditor General of India (C&AG) the audit of accounts of the PRIs and ULBs under section 20 (I) of C&AG’s DPC Act, 1971 on the recommendations of the......

However, no separate audit of GPs & ZPs w ere conducted by the Director. Local Fund Audit as of March. 2010.The Comptroller and Auditor General of India (C&AG) conducts audit of these institutions under Section 14 & Section 20 (1) of the C&AG‘s (DPC) Act. 1971. (Paragraph 1.9) Due to......

Realizing its importance, the 11th Finance Commission has devolved upon the Comptroller and Auditor General of India the responsibility for exercising control and supervision over the proper maintenance of accounts and their audit of all ULBs. In terms of paragraph 6.5 of the guidelines for......

March 2007 CHAPTER II TECHNICAL GUIDANCE AND SUPERVISION AND THE RESULTS OF SUPPLEMENTARY AUDIT 2.1 _Introduction_ 2.1.1 The Comptroller and Auditor General of India (CAG) took up the audit of LSGIs during 1998-99 under Section 14 and 15 of CAG's (DPC) Act. 1971. The CAG provides Technical......

Further developments were awaited (March 2008). 4.5 Excess release of General Purpose Grant leading to diversion of plan funds for non-plan expenditure - Rs. 1.29 crore. Allotment of General Purpose Grant to the Corporation of Kochi during 2005-06 without deducting the amount already allotted......

.6 Audit Findings The audit findings are discussed in the succeeding paragraphs. 3.1.7 General NREG Scheme is unique in the sense that it is a demand driven scheme. As per the Act. Government is bound to provide employment for 100 days a year to any rural household who demands unskilled work.......

In MCK. 13 out of 113 clerks and in MMY two out of 17 clerks alone maintained Personal Registers. The Superintendent of General Section was to prepare a consolidated arrear report for the whole office for every month based on the arrear list furnished by each clerk and submit to the head of......

(Paragraphs 1.1 to 1.18) II Technical Guidance and Supervision and the results of supplementary audit The Comptroller and Auditor General of India (CAG) provides Technical Guidance and Supervision to Director of Local Fund Audit under section 20 (1) of the CAG’s (DPC) Act, 1971. The scheme of......

Eleven divisions in TMC and ten divisions in KMC were selected for detailed check while general review was conducted with reference to records of the remaining divisions. The period covered for the rev iew w as from 2002- 03 to 2006-07. The review was conducted during March 2007 to July......

accounts of Local Self Government Institutions (LSGIs) for the years upto 2002-03 were included in the Report (Civil) of the Comptroller and Auditor General of India (CAG). From 2003-04 onwards a separate Report of the CAG on LSGIs is prepared each year for inclusion of audit findings relating to......

The Director General of Health Services, Maharashtra State, Mumbai authorised 11 Akola, Amravati, Aurangabad, Bhandara, Gadchiroli, Hingoli ,Jalgaon, ,Jalna, Nandurbar, Nasik, Thane and Washini * Padas:- A group of houses in tribal areas (Mohallas) 49 (23 April 2002) appointment of one......

The Eleventh Finance Commission (EFC) recommended that the Comptroller and Auditor General of India shall be responsible for exercising control and supervision over the proper maintenance of the accounts and their audit for all the three tiers/levels of Panchayati Raj Institutions (PRIs)......

Maharashtra in accordance with terms of Technical Guidance and Supervision over the audit of Panchayati Raj Accounts by the Comptroller and Auditor General of India as envisaged by the Eleventh Finance Commission.......

20,000 in general area and tribal/hilly area respectively, based on 41 1991 census. The norms prohibit continuation of PHCs at places where Rural Hospital (RH)/Civil Hospital (CH) is established, to avoid duplication of services. In such circumstances the PHC should be shifted to needy......

Mumbai, Principal Accountant General (Audit)-I, The Maharashtra 55......

BANGALORE (D.J. BHADRA) The Principal Accountant General (General and Social Sector Audit) COUNTERSIGNED NEW DELHI (VINOD RAI) The Comptroller and Auditor General of India 109......

Report of the Comptroller and Auditor General of India on Local Bodies for the year ended March 2011 Government of Karnataka Report No.5 of the year 2012 Table of contents TABLE OF......

failed to ensure prompt and timely action by executives of Urban Local Bodies in respect of audit objections raised by the Comptroller and Auditor General of India. (Paragraphs 3.1 to 3.4) 5. Road and drain works in Bruhat Bangalore Mahanagara Palike The Bruhat Bangalore Mahanagara Palike......

The Exit Conference was held with the CEO of the ZP, Tumkur and the Deputy Secretary of the ZP, Koppal during October/November 2011, who generally accepted the audit observations. 12 Koppal and Tumkur 13 Gubbi, Koppal, Koratagere, Kushtagi, Madhugiri, Pavagada and Turuvekere 14 Gubbi......

and Support (TGS) module The State Government entrusted (May 2010) the audit of accounts of all ULBs (except NACs) to the Comptroller and Auditor General of India (CAG) under Section 14(2) of CAG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 from 2008-09 to 2010-11.......

(PRIs ) and Urban Local Bodies (ULBs) under Section 20(1) of C&AG's DPC Act 1971.The Government of Manipur entrusted the Comptroller and Auditor General of India (C&AG) the audit of accounts of the PRIs and ULBs under section 20 (I) of C&AG’s DPC Act. 1971 in terms of recommendations of the......

wage rate shall be paid to the beneficiaries Works should be done departmental^ and executed through Community Development Societies (CDS) under the general control and supervision of ULBs. Audit on implementation of SJSRY work programmes for the period from 2003- 06 disclosed various......

However, no audit of PRIs was conducted by the Director, Local Fund Audit so far. The Comptroller and Auditor General of India (C&AG) conducts audit of these institutions under Section 14 & Section 20 (1) of the C&AG’s (DPC) Act, 1971. (Paragraph 1.9) Due to non-maintenance of accounts,......