Audit Reports

aggregating Rs.28.88 crore granted by 27 ULBs for various purposes remained unadjusted till March 2010.Inadmissible remission allowed in property tax resulted in loss of revenue of Rs.7.20 lakh and Rs.23.76 lakh in Kalna and Rishra Municipalities respectively.Non-imposition of............

Accounts Rules, 1965 and Government order issued in December 2005 Kerala Municipal Accounts Manual PRIs ULBs A record shall be maintained for the movable and immovable fixed assets. The Panchayat and the Municipality shall have a system of conducting physical verification of fixed assets at............

Keeping in view the Seventy Third Constitutional Amendment (1992),Uttar Pradesh Kshetra Panchayat and Zila Panchayat Adhiniyam were enacted in 1994 to establish a three-tier Panchayati Raj Institution (PRI) system of elected bodies. The Act...

provides that the Municipal Commissioner may, with the sanction of the Corporation, lease, sell, let out on hire or otherwise transfer any property, movable or immovable belonging to the Corporation. Section 539(d) of the said Act also provides that the consideration for which any immovable............

provides that the Municipal Commissioner may, with the sanction of the Corporation, lease, sell, let out on hire or otherwise transfer any property, movable or immovable belonging to the Corporation. Section 539(d) of the said Act also provides that the consideration for which any immovable............

Although the ULBs had powers under section 173 to 183 of the above Act to take suitable action for recovery by distress and sale of any movable property and attachment and sale of immovable property belonging to defaulters but they failed to take action to recover the dues, which led to hindrance............

provides that the Municipal Commissioner may, with the sanction of the Corporation, lease, sell, let out on hire or otherwise transfer any property, movable or immovable belonging to the Corporation. Section 539(d) of the said Act also provides that the consideration for which any immovable............

This Report includes two chapters. Chapter I deals with an overview of the Panchayati Raj Institutions containing the organizational setup,accounting and audit arrangements, sources and flow of funds to Panchayati Raj Institutions(PRIs) and audit...

Although the ULBs had powers under section 173 to 183 of the above Act to take suitable action for recovery by distress and sale of any movable property and attachment and sale of immovable property belonging to defaulters, they failed to invoke these powers to recover the outstanding taxes. The............

powers under section 165 of Madhya Pradesh Municipalities Act, 1961 to approach a Magistrate to seek orders for recovery by distress and sale of any movable property of attachment and sale of immovable property belonging to defaulters, they failed to invoke these power to recover the outstanding............