Audit Reports

The Report consists of two Parts. Part I on Urban Local Bodies (ULBs) and Part II on Panchayati Raj Institutions (PRIs). Part I is divided in to two Chapters, Chapter I on Overview on finance of ULBs including the accounting procedures; Chapter II...

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 utilise these power to recover the outstanding............

This report includes three chapters. Chapter I deals with an overview of the Panchayati Raj Department containing the organizational setup, accounting and auditing arrangements of PRIs and audit coverage including seven paragraphs on the comments on ...

94 GPs revealed non-maintenance of the following records/books of accounts: ¾ Principal Cash Book; ¾ Appropriation Register; ¾ Asset Register for movable and immovable properties; ¾ Stock and issue Register; ¾ BPL Register; and ¾ Grants-in-aid Register. Due to non-maintenance of the above............

expenditure accounts, Statement of receivable and payables, Register for monthly receipts and payments, Monthly reconciliation statement, Accounts of movable and immovable property, Stock accounts, etc. In addition to above, the C&AG also prescribed formats for creation of Database on Finances of............

expenditure accounts, Statement of receivable and payables, Register for monthly receipts and payments, Monthly reconciliation statement, Accounts of movable and immovable property, Stock accounts, etc. In addition to above, the C&AG also prescribed formats for creation of Database on Finances of............

Register; (ii) Budget; (iii) Cash Book; (iv) Monthly/Annual Receipts and Payments Accounts; (v) Monthly Reconciliation Statement; (vi) Register of Movable/Immovable assets and (vii) Inventory Register. Test-check of the one ZP and 25 GPs revealed non-maintenance of the following records: ?............

3.3.13.4 Physical verification of moveable assets Though the test checked ULBs maintained the stock register of movable assets, they did not conduct annual physical verification during the period 2002-03 to 2006-07. As a result of this control failure, the risk of loss of movable assets could............

This report includes three Chapters. The ChapterI and II contain an overview of the Panchayat Raj Institutions and Urban Local Bodies(ULBs) respectively. Chapter-III comprises audit paragraphs on the financial transaction under Sampoorna Gramin...

(Paragraphs 2.1 to2.16) III Performance Reviews 1 Asset Management by Local Self Government Institutions The assets of LSGIs included movable and immovable assets, remunerative and non-remunerative assets historically owned by them and those acquired or created from time to time.............