Audit Reports

2006 and a three tier system of Panchayat Raj, Zila Parishad (ZP), Panchayat Samiti (PS) and Gram Panchayat (GP) came into existence after first general election held in April/May 2001. As of March 2011, there were 38 ZPs, 531 PSs and 8463 GPs in the state. At the state level, Panchayati Raj......

c) Rules for maintenance of accounts are required to be revised as per Comptroller & Auditor General (C&AG)’s recommendations. d) Budget and Accounts Rules for PRIs may be revised to adopt the preparation of General Purpose Financial Statement (GPFS). Proper records management must be ensured......

PREFACE The Examiner of Local Accounts (ELA), Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the (Principal) Accountant General (Audit), Bihar, Patna. The Government of Bihar has declared the ELA as statutory auditor of Panchayat Raj Institutions vide notification......

Place: Patna (Azhar Jamal) Date: 16.12.2013 DAG (SS-I)-cum-Examiner, LAD Bihar, Patna Countersigned Place: Patna (P.K.Singh) Accountant General (Audit), Date: 16.12.2013 Bihar, Patna 23......

benefits._ According to the provisions of Andhra Pradesh Panchayat Raj Act1, Zilla Parishad (ZP)/Mandal Parishad shall earmark 15 percent of their General fund for the welfare of the SC community and six per cent for the ST community. Out of the amounts so earmarked, one-third of the amount......

The structure of a ZP is depicted below: The State and Central Government funded the PRIs through Grants-in-aid for general administration and development activities. The Gram Panchayats generate tax revenue from property and water taxes and non tax revenue from various fees such as tap......

The Budget and Accounts formats for PRIs prescribed by the Comptroller and Auditor General of India are yet to be implemented in Mandal Parishads and Gram Panchayats. Creation of database in PRIs is under process. Though the State Government stated that 17 functions had been devolved to PRIs,......

URBAN SERVICES FOR THE POOR ARWS ACCELERATED RURAL WATER SUPPLY BMAPP BASIC MUNICIPAL ACTION PLAN FOR POVERTY REDUCTION C&AG COMPTROLLER AND AUDITOR GENERAL OF INDIA CBAP COMMUNITY BASED ACTION PLAN CBO COMMUNITY BASED ORGANISATIONS CDMA COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION CEO......

(2) Without prejudice to the generality of the foregoing provisions of this section and subject to the provisions of section 10, the Municipality shall undertake - (a) preparation of plans for improvement under chapter XXXV, and (b) plans for infrastructure development including water supply......

at affordable prices helps improve the quality of life of the people in general and poor in particular. For this the proper management of funds and its utilisation are an essential pre-requisite. 2.1 Fund Flow Arrangement The State Government, as a regular feature, transfers various types of......

PREFACE The Examiner of Local Accounts (ELA), Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the (Principal) Accountant General (Audit), Bihar, Patna. The Government of Bihar has declared the ELA as statutory auditor of Urban Local Bodies (ULBs). The ELA conducts......

Countersigned Place: Patna (P.K. Singh) Date: 16.12.2013 Accountant General (Audit), Bihar, Patna. 45......

of Bihar vide letter no.1920 dated:-14.08.2002 and Inspector General of Registration vide letter no. 549 dated: 15.03.2005 stamp fee at the rate of 3% of settlement amount was to be realized in all cases of settlement of bus stand, haat, bazaar, ferry and ghats, shops etc. from the......

Thus the grant to the tune of 8.50 crore meant for execution of works for benefit of SC/ST community was diverted towards the execution of general schemes which resulted in violation of the guidelines and deprived the SC/ST beneficiaries from the desired benefit (Appendix-V). Infructuous......

Appendix-XII Glossary of Abbreviation LAD Local Audit Department LFA Local Fund Audit C& AG Comptroller and Auditor General PRIs Panchayat Raj Institutions SC/ST Scheduled Caste/Scheduled Tribes SGRY Sampurna Gramin RojgarYojana PDS Public Distribution System ZPs......

PREFACE The Examiner of Local Accounts, Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General (Audit), Bihar, Patna. The Government of Bihar has appointed the ELA as statutory auditor of PRIs vide notification dated: 18.10.2006. The......

of Schemes The grant of ' 14.00 crore meant for execution of works for the benefit of SC/ST community was diverted towards the execution of general schemes. (Paragraph-4.1.1) Engagement of labours with same name for the same period were shown in the same scheme as well as in more than......

in State in Government Government of India Maintenance Panchayat Executive Chief Accountant Pay and of accounts Secretary Officer Accounts General (A&E) Accounts Officer Office Bill Panchayat Dealing Clerk Dealing Clerk Dealing clerk Dealing clerk preparation Secretary Passing of Mukhiya......

& age old pension * exercise vigil over payment of minimum wages 12 ‘Selection of new beneficiaries under ‘Monitor distribution of ‘Exercise general supervision Department of Annapurna scheme & Antyodaya Anna commodities through PDS shops, Food & Yojana preparation of ration cards etc.......

sanction letters the ULBs were to submit utilization certificate to the UD & HD as well as to the Accountant General Office regularly. The PHED replied that Utilization certificate is being sent to UD & HD every month whereas the UD & HD replied that the utilization certificate is being made......

PREFACE The Examiner of Local Accounts, Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General (Audit), Bihar, Patna. The Government of Bihar has appointed the ELA as statutory auditor of Urban Local Bodies vide notification dated:......

Bihar and Orissa Municipal Act, 1922 BD Bank Draft BMAR Bihar Municipal Accounts Rules BRGF Backward Region Grant Fund C&AG Comptroller and Auditor General of India CSS Centrally Sponsored Schemes DCO District Certificate Officer DDO Drawing and Disbursing Officer DLFA Director of Local Fund......

At present, there are 18 ZPs, 146 JPs and 9734 GPs in the state. The last general election for the Gram Panchayats were held during 2009-10. Total population of the state is about 2.55 crore with 1.96 crore people residing in rural area constituting 77 percent of the total population as per......

These are put to use by the GPs for the general welfare and benefit of the village. During scrutiny of records of test checked GPs of Korba and Mahasamund, it was observed that without ensuring firm demand in advance construction of assets such as nai-dhobi shops, commercial complex, kanji......

in accordance with terms of notification dated 24 October 2011 issued by the Government of Chhattisgarh entrusting the Comptroller and Auditor General of India Technical Guidance and Supervision over the audit of Urban Local Bodies (ULBs) and Panchayati Raj Institutions (PRIs). This Report......

Although training for the staff of DLFA had been conducted by the Accountant General, approval of Accountant General on audit plan was not obtained by the DLFA and sample Inspection Reports were not sent. (Paragraphs 1.1 to 1.8) CHAPTER - II: AUDIT OF TRANSACTIONS The construction work of Haat......

Under this scheme, residential dwellings including toilet along with necessary infrastructure and general facilities were to be provided to the eligible beneficiaries. Each dwelling unit was to have minimum area of 15 square meter and the maximum cost of each unit was fixed at 40,000.......

Panchayat Raj Act, 2006 and a three tier system of Panchayat Raj (Zila Prishad, Panchayat Samiti and Gram Panchayats) came into existence after 1st general election held in April/May 2001. There are 38 Z.Ps, 531 P.Ss and 8471 G.Ps in the state of Bihar covering 89% of rural population......

the grant to the tune of Rs 18.68 crore meant for execution of works for specific benefit of SC/ST community was diverted towards the execution of general schemes which resulted in violation of the guidelines ibid and depriving of the SC/ST beneficiaries from the desired benefit. (Appendix-XI)......

18.68 crore meant for execution of works for specific benefit of SC/ST community was diverted towards the execution of general schemes. (Para 5.4.6) In SGRY works food grain was to be issued to the labourers at subsidised rates as a part of wage component, the food grain was not distributed......

JAI SANKAR) Date: Examiner of Local Accounts Bihar, Patna Countersigned Place: Patna (ARUN KUMAR SINGH) Date: Principal Accountant General (Audit) Bihar, Patna 48......

Total 36,74,900 868000 77 Appendix-XIV Glossary of Abbreviation LAD Local Audit Department LFA Local Fund Audit C & AG Comptroller and Auditror General PRIs Panchayat Raj Institutions SC/ST Scheduled Caste/Scheduled Tribes SGRY Sampurna Gramm Rojgar Yojana PDS Public Distribution System ZPs......

PREFACE The Examiner of Local Accounts, (ELA) Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the Principal Accountant General (Audit), Bihar, Patna. He is the sole auditor of all the Local Bodies in the State of Bihar. Audit of all the Local Bodies is conducted......

Accordingly, the ELA, Bihar functions as the sole auditor of ULBs under the supervision of the Principal Accountant General (Audit), Bihar. The ELA is assisted by the Local Audit Department (LAD) to discharge his duties and responsibilities. 1.10 Audit Coverage Out of 122 ULBs, audit of 43 ULBs1......

Place: Patna (D.JAI SANKAR) Date: Examiner of Local Accounts, Bihar, Patna Countersigned Place: Patna (ARUN KUMAR SINGH) Date: Pr. Accountant General (Audit) Bihar, Patna 39......

There were 89 Urban Local Bodies (ULBs)19 in Assam (as of March 2010). Of these, 72 ULBs20 were in General Areas and governed according to the provision of the Assam Municipal Act, 1956. The remaining 17 ULBs21 were within the jurisdiction of Sixth Schedule Area, governed by the rules framed by......

Large scale purchases without tenders/ quotations in violation of the general procedure for purchase evidenced deficient procurement practices. Implementation of schemes and execution of works showed a lackadaisical approach and delayed the process of providing intended services to the......

to the recommendations of the Eleventh Finance Commission, which were accepted by Government of India in June 2001, the Comptroller and Auditor General of India (CAG), who is responsible for exercising control and supervision over the proper maintenance of accounts of all three tiers of......

ATR Assam Treasury Rules BPL Below Poverty Line BRGF Backward Region Grant Fund BTAD Bodo Territorial Autonomous District CAG Comptroller and Auditor General of India CAO Chief Accounts Officer CEO Chief Executive Officer CSS Central Sponsored Scheme CTI Central Training Institute DALF Director of......

(TGS) over the maintenance of accounts and audit of Panchayati Raj Institutions (PRIs) on Urban Local Bodies (ULBs) by the Comptroller & Auditor General (CAG) of India. Based on the recommendation of the Eleventh Finance Commission the Government of Assam entrusted the Audit of PRIs and ULBs......

(Replaced by BPR Act,2006) and a three tier system of Panchayat Raj (Zila Parishad, Panchayat Samiti and Gram Panchayats) started functioning after general election in April/ May 2001. There are 38 Zila Parishads (ZPs), 531 Panchayat Samitis (PSs) and 8471 Gram Panchayats (GPs) in the State of......

5.41 crore towards execution of general schemes of SGRY as shown in table below: 32 Table-21 Diversion of funds earmarked for SC/ST beneficiaries under SGRY grant SI. Name of ZP Amount Period Share of Expenditure Diversion (Rs. No. received (cash of 22.5% (Rs. incurred (Rs. in crore) and......

APPENDIX-I (Referred to in paragraph 2.5.1) Position of finance of Zila Parishads (Rs. in crore) Sl. Name of of audit Receipts Expenditure Estab. Total Balance No. ZP Xth XI th XIIth EAS/ NRE MP/ Other Total Xth XI th XIIth SGRY NRE MP/ Other JRY/...

A test check of six ZPs revealed diversion of Rs. 5.41 crore for the execution of general schemes of SGRY which deprived the SC/ST communities of the benefits of the scheme. (Para 4.10.3) Scrutiny of muster rolls relating to 6 SGRY works in ZP Arwal revealed doubtful distribution of 665 quintals......

JAI SANKAR) Date : Examiner of Local Accounts Bihar,Patna COUNTERSIGNED Place: Patna (ARUN KUMAR SINGH) Date : Principal Accountant General (Audit) Bihar.Patna 57......