Audit Reports

live births) 47 7 Life Expectancy at Birth (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 Population Growth (2001 to 2011) India = 17.64% 16.93% 10 Gross State Domestic Product (GSDP)-2016-17 (` in crore).........

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.........

The house-hold survey data collected by SERP 8 in each Mandal in rural areas and MEPMA 9 in urban areas was to be used for this purpose. A udit test-checked records of Mandal Selection Committees in Mandal Parishad Deve lopment Offices in Repalle and Nuzivid in Guntur and Krishna districts.........

The Report contains significant results of the audit of the Panchayati Raj Institutions and Urban Local Bodies in the State. The issues observed in the course of test audit for the period 201 6-17 as well as those issues , which came to notice in earlier years but could not be dealt with in.........

83 Chapter 5 5 Performance Audit on “Utilisation of Thirteenth Finance Commission grants in Urban Local Bodies” Executive Summary Thirteenth Finance Commission was constituted (November 2007) by the President of India under Article 280 of.........

71 CHAPTER 4 An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues of Urban Local Bodies 4.1 Introduction The 74th Constitutional Amendment Act (1992) paved the way for decentralisation of powers and transfer and.........

(Paragraph 2.1.6.4) Audit Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2015 16 ● Out of ` 324.36 crore received in test-checked Panchayati Raj Institutions till September 2014, ` 266.43 crore was spent and ` 57.93 crore remained unutilised as of.........

115 Chapter 6 Audit of Transactions in Urban Local Bodies 6.1 Unfruitful expenditure Hydraulic Tower Wagon System and Multipurpose Garbage Vehicle were purchased without assessment of.........

Part -A includes Chapter 1 to Chapter 3 for Panchay ati Raj Institutions and Part -B includes Chapter 4 to Chapter 6 for Urban Local Bodies. Chapter 1 provides An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues of Panchayati Raj Institutions . Chapter 2.........

3.5 69 Non -vacation of encroached land 3.6 69 CHAP TER 4 An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues of Urban Local Bodies Introduction 4.1 71 Organisational setup of Urban Local Bodies 4.2 71 Functioning of Ur ban Local Bodies 4.3 72 Formation of.........

Panchayati Raj, Lucknow and Census Report, 2011) * Increased due to de-limitation of constituencies Audit Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2015 2 1.2 Organisational set up of Panchayati Raj Institutions Social sector programmes/schemes are.........

Audit Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2015 66 interest from the bank. Also, he failed to exercise due care and diligence to ensure that the scheme funds were deposited in a public sector bank, as prescribed in the guidelines. 3.2.........

Th e Report contains significant results of the audit of the Panchayati Raj Institutions and Urban Local Bodies in the State including the departments concerned. The issues noticed in the course of test audit for the period 2014 -15 as well as those issues which came to notice in earlier.........

Chapter 4 4.1 Performance Audit of Urban Local Bodies under Kanpur Commission irate /Mandal Executive summary Urban Local Bodies (ULBs) are administered under the Municipal.........

3.8 , 4.1.1 & 4.1.6 ; page 69 , 76 & 78 ) Functions of U rban Local Bodies (i) Urban planning including town planning . (ii) Regulation of land use and construction of buildings . (iii) Planning for economic and social development . (iv) Roads and bridges . (v) Water supply for domestic,.........

for succeeding fiscal year on production of a certificate that accounting system as recommended by the CAG has been introduced in all the Rural and Urban Local Bodies. The CAG had prescribed Model Accounting System developed by N ational Informatics Centre for PRIs on web based software.........

of sub -standard road 2.3.2 57 Avoidable expenditure 2.3.3 58 Fraudulent payment 2.3.4 58 CHAPTER -3 An Overview o f Accounts a nd Finance s of Urban Local Bodies Introduction 3.1 61 State Profile 3.2 61 Organisational structure of ULBs 3.3 62 Financial Profile 3.4 63 Maintenance o f.........

entrusting the Comptroller and Auditor General of India with Techni cal Guidance and Sup port over the audit of Panchayati Raj Institutions and Urban Local Bodies. Chapter 1 and 3 of this Report contain observations arising from examination of accounts and finances of Panchayati Raj.........

of India introduced (January 2007) BRGF with the objective to redress regional imbalances in developmental works and to bridge critical gaps in local infrastructure in backward regions. We during audit noticed that in ZP, Kaushambi, the fund of ` 40.75 crore for 571 sanctioned projects was.........

This increase was mainly due to an increase of allocation by GoI in the Accelerated Power Development Reform Programme ( ₹ 588.17 crore), Urban Development ( ₹ 482.80 crore) and Urban Housing ( ₹ 271.89 crore). 1.3.4 Funds transferred by the Central Government to State implementing.........

2515 and 6217, 100 per cent funds were released in the month of March 2017 for Smart Village Scheme ( ₹ 61 crore) and for Loans and Advances in Urban Housing and Urban Development Department ( ₹ 113 crore) respectively Further test-check of vouchers from monthly accounts of eight.........

of unspent balances for Krushi Mahotsav 57 2.4.1.4 Blocking of funds 57 2.4.2 Review of Grant No.102 -Urban Development (Urban Development and Urban Housing Department) 58 2.4.2.1 Deviation from budgetary provisions 58 2.4.2.2 Non-Submission of utilisation certicates 60 2.4.2.3 Parking.........

Of ₹ 2,140.41 crore, 41 per cent (₹ 870.23 crore) pertained to Urban Development and Urban Housing Department while 18 per cent (₹ 383.13 crore) pertained to Industries and Mines Department. There was pendency in submission of 8,442 detailed contingent bills amounting to ₹ 494.85.........

the assessment and collection of lease rent, premium, cost of land, realisation of Government’s share of sale proceeds of Government land by Urban Local Bodies (ULBs) and conversion charges were finalised according to the provisions of the Act/Rules and orders issued from time to time;.........

 Due to inadequate control and monitoring , Government’s share amounting to ` 424.11 crore of the sale proceeds of Government land disposed by urban local bodies was not real ised. (Paragraph 4.4.7.5)  Audit noticed that the Department had not recovere d the cost of the land before.........