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Primary Health Centres, Hospitals and Dispensaries, Schools and Agricultural Farms having considerable assets in the form of land, buildings and movable properties. Government have not taken any steps for the identification of the nature and location and for the valuation of assets and............
Schools and Agricultural Farms having considerable assets in the form of land, buildings and movable properties. Government have not taken any steps for the identification of the nature and location and for the valuation of assets and liabilities of the transferred institutions. The............
of Techni cal Gui dance and Supervi sion In the LSGIs safeguarding of assets was deficient as under: Im proper m aintenance of ‘Register of Im movable Properties’ (in 7 LSGIs &) Im proper m aintenance of Stock Register of Money Value Form s (Shoranur Municipality) Non-m aintenance of............
CHAPTER I FINANCES OF THE LOCAL SELF GOVERNMENT INSTITUTIONS 1.1 Introduction 1.1.1 Consequent on the 73ld and 74th amendments of the Constitution of India, the State Legislature enacted the Kerala Panchayat Raj Act, 1994 (Act 13 of 1994) and the...
This report contains the results of audit of 16 out of 49 Urban Local Bodies (ULBs) under the scheme of Technical Guidance and Supervision (TGS). The Report contains three Chapters. Chapters I and II containing introduction to the functioning of...
2.1 Asset Management by Local Bodies 2.1.1 Highlights The assets owned by local bodies included movable and immovable assets, remunerative and non remunerative assets acquired or created by them from time to time. In the state the assets are............
This Report contains three chapters. The first chapter contains observations of audit on the accounts and finances of the Zila Parishads, Panchayat Samities and Gram Panchayats Chapter I and chapterIII contains paragraphs based on audit of financial ...
RAJ INSTITUTIONS 2.1 Asset Management by Panchayati Raj Institutions 2.1.1 Highlights The assets owned by Panchayati Raj Institutions (PRIs) include movable and immovable assets, remunerative and non-remunerative assets, acquired or created by them from time to time. Panchayati Raj Institutions............
This Audit Report includes six chapters containing observations of Audit on accounting procedure and financial management, revenue receipts, establishment, material management, implementation of schemes, as well as observations on the structure and...
sale of the movable property or the accumulated demand attachment and the sale of immovable property of the defaulter, discontinuance of w ater supply or other services rendered to the defaulter was required to be withdrawn until tax so demanded together with the expenses incurred in............
This Audit Report includes three performance audits and nine audit paragraphs on Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs). It also contains observations on the structure and finances of PRIs and ULBs and the results of...
essential like crop fail in case of crop loans and adverse defaulters services; or business climate in case of industrial loans (iii) confiscate the movable etc. and 62 Chapter II - Performance Reviews articles of the defaulter. 2 Wilful defaults One time settlement is normally extended in case............
There are 2407 PRIs and 89 ULBs in the State. The Principal Secretary, Panchayat and Rural Development Department and the Principal Secretary, Urban Development Department are the administrative heads of PRIs and ULBs {except Guwahati Municipal...
Further, Asset Registers in respect of assets created under MGNREGS were not updated regularly. Annual physical verification of movable and immovable properties was not done in any PRI. d. Register of Assessment and Collection of Taxes etc Any fee and cess imposed under the Assam Panchayat............
In absence of Asset Register, the assets were not ascertainable. Annual physical verification of movable and immovable properties was not done in any PRI. e. Works in the GP areas were also undertaken by the concerned APs and the ZP. None of these institutions, however, either maintained or............
Panchayati Raj Institutions (PRIs) came into existence in Gujarat from April 1963 under the Gujarat Panchayat Act, 1961. This was amended in April 1993 to incorporate the provisions of the 73 rd Constitutional Amendment Act, 1992. The Act envisages...
If the amount is not paid, the same was to be recovered through Revenue Officers by sale of movable property or attachment and sale of immovable property. However, it was observed that the recovery of w ater tax. property tax and drainage tax w as very low and an amount of Rs. 2.65 crore............
A demand notice should be issued to the tax payer and concrete action shall be taken to recover the tax due, including sale of movable property in case of defaulter. During the test check of 13 VPs, it was noticed that as of 3 1 March 2007, an amount of Rs. 44.78 lakh on account of Water Tax,............
granted if the structure constructed with temporary structure like palmirah or coconut leaves, bamboo, gunny bags which are of such nature as to be movable daily [Rule 6.1(iii)]. The period of lease shall not exceed 12 months (one year) and fee shall be calculated in advance for every lease............
granted if the structure constructed with temporary structure like palmirah or coconut leaves, bamboo, gunny bags which are of such nature as to be movable daily [Rule 6. l(iii)]. The period of lease shall not exceed 12 months (one year) and fee shall be calculated in advance for every lease [............
This Report deals with Ihc results of audit of accounts of Local Bodies and is presented in three Chapters. Chapter I includes Section 'A' on an overview of the organisation, finances, devolution and accountability frame work of Panchayat Raj...
(a) (kixcrnmcnt Grants and (b) Own Revenue. Own re\enuc resource* of ULBs comprised of Tax and Non-Tax revenue realized ky than. Property Tax was the major source of rcxcnuc. (kix eminent grants comprised of funds released by the (entral and Stale (kixcmmcnts based on rccommctdjtions of............