Audit Reports

Industries, Energy and Labour December 2014 - - 3,576.94 3,576.94 - - - - 29 City and Industrial Development Corporation of Maharashtra Limited Urban Development March 1970 3.95 - - 3.95 4.00 - 2.12 6.12 30 Development Corporation of Konkan Limited Industries, Energy and Labour December 1970.........

of DDO (₹ in crore) Per- centage 1 Revenue and Forest 2552 5784.46 Beed 3302000947 2309.59 64 Osamanabad 3505000956 1375.80 Total 2 3685.39 2 Urban Development 118 2245.88 PAO 7101002301 1318.40 74 Thane 1201002483 332.52 Total 2 1650.92 3 Rural Development 585 1453.12 Amravati 6101003267.........

and Description Original provision Supplementary provision Expenditure Saving out of the original provisions (percentage) Revenue Section Voted F-02 Urban Development and Other Advance Services 16292.24 609.93 7985.47 8306.77 (50.99) E02 General Education 58987.65 227.77 51702.46 7285.19 (12.35).........

CHAPTER V Financial resources of Urban Local Bodies 5.1 Financial resources of Urban Local Bodies The most important factor for effective performance of the devolved functions is.........

Preface vii Executive Summary ix Chapter I Introduction Seventy-fourth Constitutional Amendment 1.1 1 Trend of urbanisation in Maharashtra 1.2 2 Profile of Urban Local Bodies 1.3 2 Organisational structure of Urban Local Bodies governance in Maharashtra 1.4 2 Chapter II Audit Framework.........

The Act provided constitutional status to Urban Local B odies (ULBs). Article 243W of the CAA authorised the State Legislature to enact laws to endow local bodies with powers and authority as may be ne cessary to enable them to function as institutions of self-government and mak e.........

The CAA authorised the State Legislature to enact laws to endow the Urban Local Bodies (ULBs) with powers and authority and devolve upon them powers and responsibilities for 18 functions listed in the Twelfth Schedule. The most important feature of the Seventy-fourth CAA was to give.........

Townships Act, 1965;
Central/State Finance Commission Reports; and
Handbook of Service Level Benchmarks issued by the Ministry of Housing and Urban Affairs, Government of India. 2.3 Audit scope and methodology The Performance Audit was conducted from December 2 020 to March 2021, August.........

CHAPTER VI Human Resources in Urban Local Bodies As per Article 243W of the Constitution of India, the Municipalities were empowered to function as institutions of self-gover.........

Service Level Benchmarks (SLBs) have been promulgat ed (July 2008) by the Ministry of Urban Development, Government of India (GoI) in four key sectors viz., Water Supply, Sewage Management (Sewage and Sanita tion), Solid Waste Management (SWM) and Storm Water Draina ge (SWD). SLBs set.........

Audit of Urban Local Bodies is conducted under the provisions of the Comptroller and Auditor General’s (Duties, Powers a nd Conditions of Service) Act, 1971 which empowers the Comptroller a nd Auditor General of India to conduct audit of the accounts of Urban Loc al Bodies and submit such.........

95 CHAPTER - V AUDIT ON TRANSACTIONS OF URBAN LOCAL BODIES 5.1 Non completion of project within stipulated time led to loss of second instalment amounting to ` `` ` 1.25 crore.........

Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2017 Government of Sikkim Office of the Accountant General (Audit), Sikkim i Contents Paragraph.........

of JTW at Dubeni Kholsa Construction of MIC from Dubeni Kholsa to VIP Dara Nakima Plantation 129 Appendix 4.1 Statement showing vital statistics of Urban Sikkim (Reference: Paragraph- 4.1: Vital Statistics of ULB s; Page: 79) Particular State Urban Sikkim Population 6.11 lakh 1.54 lakh Sex ratio.........

Chapte r IV contains an overview of the functioning, accountability mechanism and financial reporting issues of Urban Local Bodies in the State and Chapter V contains Complian ce Audit Paragraphs related to ULBs. 1. An overview of Panchayati Raj Institutions The State Government transferred.........

The Report contains significant results of the audi t of the Panchayati Raj Institutions and Urban Local Bodies in the State in cluding the departments concerned. The issues noticed in the course of test audit for the period 2016-17 as well as those issues which came to notice in earlier years,.........

6\b CHAPTER-IV AN OVERVIEW OF THE FUNCTIONING, ACCOUNTIBILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF URBAN LOCAL BODIES An Overview of the Functioning of the Urban Local Bodies (ULBs) in the State 4.1 Introduction Consequent upon the 74 th.........

Sand 12,200 cft 4,90,160 2,32,100 Cement: ` 20,38,970 Sand: ` 14,13,625 Total: ` 34,52,595 115 Appendix 4.1 Statement showing vital statistics of Urban Sikkim (Reference: Paragraph- 4.1: Vital Statistics of ULBs; Page: 67) Particular State Urban Sikkim Population 6.11 lakh 1.54 lakh Sex ratio.........

sand and cement 3.5 66 TABLE OF CONTENTS ii CHAPTER – IV AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF URBAN LOCAL BODIES Introduction 4.1 67 Organisational Set up 4.2 67 Functioning of ULBs 4.3 69 Formation of various Committees 4.4 69 Audit.........

Audit Paragraphs related to PRIs, Chapter IV contains an overview of the functioning, accountability mechanism and financial reporting is sues of Urban Local Bodies in the State and Chapter V contains Compliance Audit Parag raphs related to ULBs. 1. An overview of Panchayati Raj Institutions.........

83 CHAPTER-V AUDIT ON TRANSACTIONS OF URBAN LOCAL BODIES 5.1 Unfruitful expenditure and loss of interest Injudicious and hasty decision of Gangtok Municipal Corporation to acquire Star.........

The Report contains significant results of the audit of the P anchayati Raj Institutions and Urban Local Bodies in the State including the departments concerned. The issues noticed in the course of test audit for the peri od 2015-16 as well as those issues which came to notice in earlier years,.........

Audit Parag raphsrelated to PRIs.Chapter III contains an overview of the functioning, accountabi lity mechanism and financial reporting issues of Urban Local Bodies in the State. 1. An overview of Panchayati Raj Institutions The State Government was to delineate the role and responsibilities.........

activities 2.5 29 TABLE OF CONTENTS ii CHAPTER – III AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECH ANISM AND FINANCIAL REPORTING ISSUES OF URBAN LOCAL BODIES Introduction 3.1 31 Organisational Set up 3.2 31 Functioning of ULBs 3.3 33 Formation of various Committees 3.4 33 Audit.........

The Report contains significant results of the audi t of the Panchayati Raj Institutions and Urban Local Bodies in the State in cluding the departments concerned. The issues noticed in the course of test audit for the period 2014-15 as well as those issues whichcame to notice in earlier years,.........

CHAPTER-IV AUDIT OF TRANSACTION OF URBAN LOCAL BODIES 35 CHAPTER-IV AUDIT OF TRANSACTION OF URBAN LOCAL BODIES 4.1 Wasteful expenditure Expenditure of ` 6.16 lakh incurred from Swarna.........

Chapter III has two sections, Section ‘A’ gives an overview of the Urban Local B odies in the State and Section ‘B’ contains comments on Financial Reporting. 1. An overview of Panchayat Raj Institutions Sikkim Panchayat Act, 1993 provides for collect ion of taxes under Section 39(1) and.........

v  OVERVIEW  This Report for the year 2013-14 deals with the results of audit of the accounts of Panchayat Raj Institutions and Urban Local Bodies in the State of Sikkim. This report has been prepared for sub mission to the Government of Sikkim in accordance with the terms.........

Annual Technical Inspection Report on Panchayat Raj Institutions and Urban Local Bodies for the year ended 31 March 2014 Government of Sikkim Office of the Accountant General (Audit), Sikkim i Contents Paragraph.........

CHAPTER-3 PROFILE OF URBAN LOCAL BODIES 29 | P a g e PART-B URBAN LOCAL BODIES (ULBs) CHAPTER-3 PROFILE OF URBAN LOCAL BODIES 3.1 Background The Constitution (74 th.........

Chapters 1 and 2 pertain to Panchayati Raj Institutions and Chapters 3 and 4 pe rtain to Urban Local Bodies. A synopsis of important audit findings is presented in this overv iew. PART A: Panchayati Raj Institutions (PRIs) In accordance with the provisions under the Constit ution (Seventy Third.........

of budget estimates 2.9 27 Irregular purchase of materials 2.10 27 Irregular payment of Government money 2.11 28 Irregular payment 2.12 28 PART-B URBAN LOCAL BODIES (ULBs) CHAPTER-3 PROFILE OF URBAN LOCAL BODIES Background 3.1 29 Audit mandate 3.2 29 ii Organisational structure of Urban Local.........

Maintenance of community assets Sl.No. Detail of 18 functions listed in 12 th Schedule of the Constitution which were devolved t o 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 Technica l 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,.........

A nnual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the years ended 31 March 2018 and 31 March 2019 Government of Himachal Pradesh Office of the Principal Accountant General.........

The expenditure on Social Services increased by ₹ 796.86 crore (6.61 per cent) over the previous year due to increase in expenditure mainly on Urban Development , Social Security and Welfare, and General Education and Water Supply and Sanitati on, which was partly offset by the decrease in.........

11.75 -2.15 5055-00-190-03 0 0.99 0.05 1.04 0 -1.04 2230-01-101-01 5.66 0.04 0.15 5.85 4.45 -1.4 2230-02-101-01 11.2 0.05 0.1 11.35 8.86 -2.49 11 28 Urban Development, Town and Country Planning and Housing 2217-80-191-45 62.14 0 7.73 69.88 66.63 -3.25 12 29 Finance 2049-05-105-02 0 0 91.3 91.3.........

17 Public Sector Undertakings and seven Autonomous bodies functioning under three clusters of Energy and Power, Industries and Commerce and Urban Development as detailed in Appendix 2. The list of departments, public sector undertakings and autonomous bodies under three clusters are.........

Transport Civil Aviation Transport Department Haryana Roadways Engineering Corporation Limited 10. Urban Development Town and Country Planning Haryana Mass Rapid Transport Limited Haryana Shehri Vikas Pradhikaran Panchkula (HSVP) Gurgaon Technology Park Limited Haryana Real Estate Regulatory.........

in extension fee 3.1 25-27 Non-levy of penalty 3.2 27-29 Avoidable interest burden due to short deposit of advance income tax 3.3 29-30 Chapter 4 Urban Development Town and Country Planning Department Non-recovery of differential amount of license fee at revised rates 4.1 31-32.........