Audit Reports

Finance 9 3911 Industry 4 238 Petroleum and Natural Gas 8 19442 New and Renewable Energy 2 102 Steel& Mines 8 8283 Shipping 3 133 Railways 8 1406 Urban Affairs 3 344 Defence 8 1773 Atomic Energy 3 692 Power 8 8262* Others** 37 67741 Total 108 124408 Source: Statement No 11 of Union Government.........

The proceeds of cess thus transferred to RSK will be utilised by (i) Ministry of Drinking Water and Sanitation and (ii) Ministry of Urban Development. Further, funds accruing into Comments on Accounts 53 RSK would be distributed between two sub-missions i.e. Swachh Bharat Mission (Gramin) and.........

87 -Ministry of Textiles 20.52 168.10 819 20. 95 -Ministry of Urban Development 11405.42 5820.06 51 Capital (Charged) 21. 32 -Transfers to States 12600.00 5500.00 44 22. 91 -Chandigarh 50.00 200.00 400 Large supplementary provisions indicate that the Ministries/Departments did not prepare.........

55 CHAPTER-III OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF URBAN LOCAL BODIES 3.1 Introduction In pursuance of the 74th Amendment in 1992, Articles 243 P to 243 ZG were inserted in the Constitution of India.........

Block Level Implementing Agencies like PRIs, Urban Local Bodies (ULBs), Line Departments-Public Works Department (PWD), Public Health & Engine ering Department (PHED) etc. and Non-Government Organisations (NGOs). Head of the IAs. IAs are responsible for execution of works,.........

Part -B represent s Urban Local Bodies .This part include s two Chapters. Chapter -III represents an ‘Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of Urban Local Bodies’ and Chapter -IV includes eleven Compliance Audit P aragraphs . A synopsis of.........

2,23,658 Total 1,65,94,399 Say `in crore 1.66 Appendices 119 APPENDIX-VI (Refer paragraph 3.3.1) Statement showing devolution of functions to Urban Local Bodies as listed in the Constitution A. Functions fully devolved to Urban Local Bodies 1. Regulation of land use and construction of.........

The required quorum for DPC meeting is 33 per centof members elected from rural and urban areas. The main objective of DPC was to consolidate the plans prepared by the Panchayats and the Municipalities in the district, prepare a draft developmental plan for the district as a whole and forward.........

ii TABLE OF CONTENTS Reference to Paragraph Page PART-B CHAPTER-III OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING OF URBAN LOCAL BODIES Introduction 3.1 55 Organisational Set up 3.2 56 Functioning of ULBs 3.3 56 Formation of Various Committees 3.4 57 Audit.........

of manpower, equipment and FSs taking into consideration the States’ vulnerabilities, classifi cations of hazardous industries in rural and urban areas as per the norms laid down by the Standing Fire Advisory Council 33 (SFAC) and plans for funding. On the basis of this 31 As per the.........

CAG’s audit jurisdiction also covers the Urban Local Bodi es (ULBs) and Panchayati Raj Institutions (PRIs) as the State Government had entrusted (July 2011) audit of these bodies to CAG and to provide Technic al Guidance and Support (TGS) to the Local Fund Audit for audit of ULBs and.........

to increased collectio ns in Mining and Metallurgical Industries (by ` 911 crore), Other Administrative Service (by ` 507 crore) and receipts under Urban Development (b y ` 231 crore) Departments. The CAGR of Non-Tax Revenue was 17.81 per cent during 2011-16. 1.3.2 Grants-in-Aid from Government.........

2.7 Compliance Audit on Budgetary Process for Grant No. 48 - Urban Development and Housing Department 2.7.1 Introduction Urban Development and Housing (UD&H) Department pro vides basic services to urban areas in entire state as per the provision of Municipal Corporation/Municipality Act..........

Expenditure 1.6.1 15 Revenue Expenditure (RE) 1.6.2 15 Committed Expenditure 1.6.3 16 Major programmes 1.6.4 18 Devolution of funds and functions of Urban Local Bodies and Panchayati Raj Institutions 1.6.5 20 Quality of Expenditure 1.7 22 Adequacy of Public Expenditure 1.7.1 22 Efficiency of.........

compl iance with various reporting requirements and financial rules alongwith audit observations based on the study of Utilisation Cert ificates of Urban Development Department. The Report also has an appendage of additional data collated from several sources in support of the findings. Appendix.........

2 Housing and Urban Development Department Odisha Urban Livelihood Mission (OULM) was launched during 2015 -16. A provi sion of ₹ 10 crore was made for 77 U rban Local Bodie s of the State. ₹ 10 crore was transferred to 7 7 ULBs for launching of Odisha Urban Livelihood Mission. 3 Health &.........

The major defaulting d epartments were Panchayati Raj ( ` 10356.10 crore), Housing & Urban Development ( ` 3664.27 crore), Planning and Co -ordination (` 2719.70 crore), School and Mass Education (` 2292.78 crore), Health and Family Welfare ( ` 1790.44 crore) , Revenue and Disaster M anagement (.........

Part - B URBAN LOCAL BODIES Chapter I II An Overview o fUrban Local Bodies 41 CHAPTER III Section A An overview of Urban Local Bodies 3.1 Introduction The.........

CHAPTER IV PERFORMANCE AUDIT Chapter IV Performance Audit 51 CHAPTER IV PERFORMANCE AUDIT HOUSING AND URBAN DEVELOPMENT DEPARTMENT 4.1 Generation of own revenue and its collection by Bhubaneswar Municipal Corporation Executive Summary Performance.........

of Panchayati Raj Institution s and U rban Local Bodie s in implementing various schemes/ programmes under Panchayati Raj Department and Housing and Urban Development Department respectively is given below . Panchayati Raj Department 2.1 Implementation of Targeted Rural Initiatives for Poverty.........

-36 Misappropriation of Government Money 2.7 36 -37 Misappropriation of GP Fund 2.8 37 Loss of Stock 2.9 38 -39 PART -B CHAPTER III AN OVERVIEW O F URBAN LOCAL BODIES Introduction 3.1 41 Organisational setup of ULBs 3.2 41 Functioning of ULBs 3.3 42 Staffing pattern of ULBs 3.4 42 Functioning of.........

Bodies) for the year ended March 2016 76 The matter was referred (June 2016) demi -officially to the Commissioner -cum - Secretary, Housing and Urban Development Department; reply is awaited (November 2016). 5.2 Doubtful procurement Doubtful procurement of electrical items worth `10.20 lakh.........

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 2015 -16 as well as those issues ,which came to notice in earlier years but could not be dealt within the.........

T T S S O O F F A A U U D D I I T T O O F F U U R R B B A A N N L L O O C C A A L L B B O O D D I I E E S S The deficiencies noticed during audit of Urban Local Bodies in 2015- 16 are discussed in the succeeding paragraphs. 4.1 Accounting system The ULBs were directed (April 2009) by the.........

and double payment of wages 2.4 15 Delay in release of wages u nde r M ahatama G andhi Nat io na l Rura l Emplo yment Guarantee scheme 2.5 15 Part -B URBAN LOCAL BODIES CHAPTER -3 PROFILE OF URBAN LOCAL BODIES Background 3.1 17 Aud it ma nd at e 3.2 17 Organisational structure of Urban Local.........

Chapter s-1 and 2 pertain to Panchayat i Raj Inst itutions and Chapter s-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 Co nst it ut io n A mendment Act accorded.........

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

Appendices 31 | Page Appendix -1 (Refer paragr aphs 1.9; and 3.7; pages 7 and 21) Audit coverage - Details of Panchayati Raj Institutions and Urban Loc al Bodies audited during 2015-16 Zila Parishad Sl. No. Name o f Zila Parishads 1. Cha mba 2. Sir ma ur 3. Mandi 4. Bilaspur Panchayat.........

States were expected to devolve funds, functions and functionaries to thes e bodies so as to enable them to function as institutions of Local Self Government. Twenty nine funct ions listed in the 11 th Schedule of the Const itution were to be devo lved to PRIs , alongwith funds and funct.........

9 | Page CHAPTER-2 RESULTS OF AUDIT OF PANCHAYATI RAJ INSTITUTIONS The deficiencies noticed during audit of Panchayati Raj Institutions conducted in 2015-16 are discussed in the succeeding paragraphs. 2.1 Accounting System 2.1.1 Discrepancies...

PART –B CHAPTER –III AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF URBAN LOCAL BODIES An Overview of the functioning of the Urban Local Bodies (ULBs) in the State 3.1 Introduction The Seventy -fourth Constitutional.........

No. Sub -committee 1 Rural development programme Sub -committee. 2 Agricultural development programme Sub -committee. 3 Urban development Sub -committee. 4 Irrigation development programme Sub -committee. 5 Scheduled caste, scheduled tribe, other backward classes and weaker section development,.........

CHAPTER –V Compliance Audit –ULBs URBAN DEVELOPMENT AND HOUSING DEPARTMENT Compliance Audit of Government Departments and their field formations brought out several instances of.........

The percentage of urban and rural population was 24 and 76 respectively of the total population of the state. Decadal growth rates for rural and urban population were 19.6 and 32.4 per cent respectively. The comparative demographic and developmental pict ure of the State is given in Table.........

the State of Jharkhand 2.1 15 PART – B CHAPTER – III AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF URBAN LOCAL BODIES Introduction 3.1 37 Orgnisational setup of Urban Local Bodies 3.2 37 Functioning of Urban Local Bodies 3.3 39 Formation of.........

contain an overview of the functioning, accountability mechanism and financial reporting issues of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. The second chapter contains Compliance Audit observations on ‘ Construction Activities by PRIs in the.........

The Report contains significant results of the audit of the Panchayati Raj Institutions and Urban Local Bodies in the State including the departments concerned. The instances mentioned in this Report are those, which ca me to notice in the course of test audit for the period 2015 -16 as well.........