Audit Reports

release 1 Local Bodies i Grants for Rural Local Bodies 31.65 15.82 48.98 17.61 71.37 0.00 83.19 7.1 6 97.18 17.97 332.37 58.56 273.81 ii Grants for Urban Local Bodies 7.95 3.95 12.31 8.55 17.93 1.03 20.91 0.37 2 4.22 0.00 83.32 13.90 69.42 2 Disaster Relief Fund 4.47 2.24 4.70 0.00 4.93 11.86.........

25 | P a g e CHAPTER -4 RESULTS OF AUDIT OF URBAN LOCAL BODIES The deficiencies noticed during audit of Urban Local Bodies in 2016 -17 are discussed in the succeeding paragraphs. 4.1.........

Mahatma Gandhi National Rural Employment Guarantee Scheme 2.5 17 Doubtful expenditure 2.6 18 Non adjustment of t emporary advances 2.7 18 PART -B URBAN LOCAL BODIES CHAPTER -3 PROFILE OF URBAN LOCAL BODIES Background 3.1 19 Audit mandate 3.2 19 Organisational structure of Urban Local Bodies.........

Chapters 1 and 2 pertain to Panchayati Raj Institutions and Chapters 3 and 4 pertain to Urban Local Bodies. A synopsis of important audit findings is presented in this overview. Profile of Panchayati Raj Institutions (PRIs) The 73 rd Constitution Amendment Act accorded constitutional status to.........

Maintenance of community assets Sl. No. Detail of 18 functions listed in 12 th Schedule of the Constitution which were devolved to ULBs 1. Urban planning including town planning, 2. Planning of land - use and construction of buildings 3. Planning for economic and social development 4. Roads and.........

prepared for submission to the Government of Himachal Pradesh in terms of Technical Guidance and Support to audit of Panchayati Raj Institutions and Urban Local Bodies under Section 20(1) of the Comptroller and Auditor General's (CAG’s) Duties, Powers and Conditions of Service (DPC) Act, 1971..........

States were expected to devolve funds, functions and functionaries to these bodies so as to enable them to function as institutions of Local Self Government. Twenty-nine functions (Appendix-1) listed in the 11 th Schedule of the Constitution were to be devolved to PRIs, alongwith funds and.........

9 | P a g e CHAPTER-2 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS The deficiencies noticed during audit of Panchayati Raj Institutions conducted in 2016- 17 are discussed in the succeeding paragraphs. 2.1 Accounting System 2.1.1 Discrepancies...

The first and the third chapter s contain a summary of the accountability framework and financial reporting in Panchayat Raj Institutions and Urban Local Bodies respectively. The second chapter contains observations arising out of compliance audits of the Panchayat Raj Institutions and t.........

23 Chapter IV - Compliance Audit Urban Development Department 4.1 Avoidable payment of penal interest Bruhat Bengaluru Mahanagara Palike repeatedly defaulted in repaying the loan.........

Rural Development and Panchayat Raj Department Diversion of cess amount by Gram Panchayats 2.1 11 Misuse/wastage of public funds 2.2 12 Chapter I II Urban Development Department Accountability framework and financial reporting in Urban Local Bodies 3.1 15 Chapter IV Results of audit of Urban.........

The decadal growth rates of urban and rural population were 7.63 per cent and 31.27 per cent respectively. As per Census 2011, the population of the State was 6.11 crore, of which , women comprised 49.20 per cent . The State has 114 backward taluks, out of which , 39 taluks spread over 14.........

Additional Chief Secretary to Government, UDD Secretary to Government, UDD Director, Municipal Administartion Director, Town Planning Director, Urban Land Transport Commissioner, BBMP Annual Technical Inspection Report for the year ended March 2018 42 Appendix 3.2 (Re ference: Paragraph.........

prepared for submission to the Government of Karnataka in terms of Technical Guidance and Sup ervision to audit of Panchayat Raj Institutions and Urban Local Bodies under Section 20(1) of the CAG’s DPC Act, 1971 . The Report contain s significant results of the audit of the Panchayat Raj.........

The State Government in response to Para 2.3 of the C&AG’s Report on Local Bodies for the year ended March 2014 directed (August 2016) all the GPs to remit the various cesses collected to the concerned authorities. The State Government further directed (April 2017) the GPs to remit the various.........

Affairs, Food and Civil Supplies 89 47.33 3 Youth Advancement Tourism & Culture Department 89 31.99 4 Home 341 29.22 5 Municipal Administration and Urban Development 46 21.58 6 Education 234 11.93 Total 1,798 244.39 Source: Principal Accountant General (A&E), Telangana * includes DC bills.........

The capital city of Hyderabad accounts for over 70 per cent of the State’s total urban population. Telangana, formed with 10 districts, was reorganized into 31 districts in Oct ober 2016. A General Data Sl. No Particulars Figures 1 Area 1,11,851 sq. km 2 Population - a. As per 2001 Census.........

2.3  Review of selected Grants A detailed scrutiny of two grants viz., (i) Grant No. XVII - Municipal Administration and Urban Development (MA & UD) and (ii) Grant No. XXI - Social Welfare was conducted in audit. At an aggregate level, there were savings under both grants. More than half the.........

Metropolitan Development Authority HMWSSB : Hyderabad Metropolitan Water Supply and Sewerage Board HOD : Head of Department HUDCO : Housing and Urban Development Corporation I&CAD Irrigation and Command Area Development IMR : Infant Mortality Rate KIPCL : Kaleshwaram Irrigation Project.........

Government of Meghalaya had not constituted the State Finance Commission, thus depriving the Municipalities and Urban Local Bodies of their due share of the net proceeds of revenue from the GoM as well as the GoI. 1.3.5 Impact of Finance Commission Grants-in-aid on State Budget With the.........

Out of the total population, 29.21 per cent people (8.34 lakh) live in urban areas and the remaining 70.79 per cent (20.22 lakh) in rural areas. The density of popula tion is 128 persons per sq. km. The State’s literacy rate has increased from 66.61 per cent (as per 2001 census) to 76.94 per.........

8), Education (Revenue vo ted – ` 198.13crore) (Grant no. 10), Municipal Administrat ion, Housing and Urban Development (Revenue voted - ` 127.08 crore) (Grant No. 12), Community and Rural Development (Revenue Voted - ` 146.67 crore) (Grant no. 20) Planning (Revenue vot ed - ` 116.25 crore).........

and Bridges 445.50 388.68 12 Rural Management and Development 1 651.92 574.63 13 Tourism and Civil Aviation 146.18 88.23 14 Transport 70.79 69.37 15 Urban Development and Housing 307.46 248.75 16 Water Security and Public Health Engineering 157.41 81.43 TOTAL 3,120.92 2,304.39 Source:.........

Land Revenue & Disaster Management Department (LRDMD) and Urban Development & Housing Department (UDHD) was included in the Audit Report of the Comptroller and Auditor General of India (C&AG) for the year ended 31 March 2011 (Report No. 2). The report was discu ssed by the Public.........

(Paragraph 1.8) The decision of the Urban Development and Housing D epartment to proceed with the acquisition of Star Cinema Hall Complex at Gangtok for construction of Multilayer Car Park-cum-Commercial Complex despite being aware of the tenants’ occupying the building led to infructuous.........

ended 31 March 2018 70 Other Taxes and Duties on Commodities and Services: Decrease was mainly due to transfer of Entertainment tax to respective Urban L ocal Bodies. Stamps and Registration Fee: Increase was due to revision in the rates of Darb ar Paper/ Stamp Paper, etc. Sales tax/VAT :.........

107.46 173.56 79.65 79.65 (a) PRI Rural Management and Development Department (RMDD) Nodal Department 120.71 106.75 106.75 133.64 63.89 63.89 (b) ULB Urban and Development & Housing Department (UDHD) - Nodal Department 1.69 0.71 0.71 39.92 15.77 15.74 (ii) GPG 64.80 13.75 13.75 24.83 8.17 8.17 (a).........

bodies) 0.63 2.43 2.03 46.61 90.47 Assistance to Municipalities/Municipal Councils 0.00 0.00 0.00 0.00 0.00 Assistance to local bodies, Corporations, Urban Development 0.00 0.00 0.00 0.00 0.00 Farmers 0.00 0.00 0.00 0.00 0.00 TOTAL 262.36 278.82 317.78 304.90 369.27 Assistance as percentage of.........

births) 44 7 Life Expectancy at Birth (2011-15) (All India Average = 68.3 years) 64.7 years 8 Gini Coefficient^ (a) Rural (All India = 0.29) 0.24 (b) Urban (All India = 0.38) 0.32 9 Human Development Index (HDI) (2007-08) ^^ (a) Rank among the States 16 (b) HDI Value (All India = 0.467) 0.444 10.........

7 26 - Education (Higher Education) 2165.02 182.03 2347.05 1865.91 481.14 8 29 - Medical & Public Health 4187.57 777.12 4964.69 3966.10 998.59 9 31 - Urban Development (Town & Country Planning) 537.47 13.72 551.19 251.47 299.72 10 34 - Urban Development (Municipal Administration Department) 742.41.........

SMAM State Municipal Accounting Manual TC Town Committee TE Total Expenditure TGS Technical Guidance and Support UCs Utilisation Certificates ULBs Urban Local Bodies WPT&BC Welfare of Plain Tribes and Backward Classes ZP Zila.........

14,298 crore (83.62 per cent ) against the anticipated receip t of ` 17,099 crore mainly due to lesser receipts under Road Transport ( ` 690 crore), Urban Development ( ` 139 crore) and Education ( ` 356 crore) than the estimated projections.  The actual revenue expenditure was lesser by `.........

15-Local Government (i) 2217 -Urban Development, 80 -General, 192 - Assistance to Municipal Committees/Councils, 86 - New Urban Renewal Mission 440.00 123.50 316.50 72 (ii) 2217 -Urban Development, 80 -General, 192 - Assistance to Municipal Committees/Councils, 87 - Smart City 800.00 204.00.........