Audit Reports

Compliance Financial Performance

West Bengal

Report of 2009 - Report on Panchayati Raj Institutions, Government of West Bengal

(Paragraph 1.8) The State Government released only 1.2, 1.5 and 0.8 per cent of the State Tax revenue respectively during 2006 -07 to 2008 -09 to the PRIs against the recommended 12.8 per ce nt under State Finance Commission grants. (Paragraph 1.11) OVERVIEW Report of the Examiner of Lo cal..................

Sector:

Local Bodies

Chapter 4 - Performance Review

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in the agreement in respect of 'widening and strengthening of Pirakata Goaltore Road’ under RIDF- XIII and the ZP also replied that necessary services from the concerned agencies were obtained for succeedmg three years. 4.1.9.2 Availability of land not ascertained before execution The ZPs..................

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Financial

Rajasthan

Report of 2009 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Rajasthan

This Report includes four Chapters. Chapters-I and III represent an overview of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter-II comprises of two performance audits, one long...

Chapter 3 - An Overview of Accounts And Finance of Urban Local Bodies

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Expenditure Developmental works Non-recurring Purchase of new assets expenditure Repayment of loans ^iscellmeousno^ec^rin^^en^^^n 6 7 * 6. Tax on annual letting value or area of building or land or both. 7. Income under Bye-laws and Acts, income from assets, sale of land, interest on..................

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Financial

Tamil Nadu

Report of 2006 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Tamil Nadu

¾ Online monitoring and information system is yet to be developed at State/district levels though envisaged. 5.1.13 Social Audit An innovative feature of the NREG Act is that it gives a central role to “Social Audit” as a means of continuous public vigilance and verification of various..................

Chapter 4 - An Overview of the Panchayati Raj Institutions

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4.6 Receipt of Panchayat Raj Institutions 4.6.1 Source of receipts Among the three tiers, village panchayats alone have the power to levy taxes. The other source of receipts for village panchayats and panchayat unions are non-tax revenue, assigned revenue from the State Government and grants..................

Chapter 5 - Performance Reviews

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> Online monitoring and information system is yet to be developed at State/district levels though envisaged. 5.1.13 Social Audit An innovative feature of the NREG Act is that it gives a central role to “Social Audit” as a means of continuous public vigilance and verification of various..................

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Financial

Tamil Nadu

Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Tamil Nadu

In 1997, an Integrated Online Information Processing System (IOLIPS) (IRIX 2 platform using Oracle/D2K 3 in client-server architecture) was conceived to cover 41 functions 4 for which hardware and software were acquired at a cost of Rs 1.60 crore. Implementation of IOLIPS was discontinued in..................

Chapter 4 - An Overview of the Panchayati Raj Institutions

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However, no functionaries for carrying out these functions have been transferred. Despite the Entertainment Tax and Surcharge on Stamp Duty collections assigned to the panchayat raj institutions fluctuating, the Directorate of Rural Development and Panchayat Raj had not ascertained the..................

Chapter 2 - Performance Reviews

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In 1997. an Integrated Online Information Processing System (IOLIPS) (IRIX2 platform using Oracle/D2K3 m client-server architecture) was conceived to cover 41 functions4 for which hardware and software were acquired at a cost of Rs 1.60 crore. Implementation of IOLIPS was discontinued in..................

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Financial

Tamil Nadu

Report of 2004 - Financial Audit on Urban Local Bodies, Government of Tamil Nadu

The revenues of urban local bodies com prise (a) ‘Own Revenue’ (tax and non- tax), (b ) ‘Assigned revenue’ comprising a p ortion of the proceeds from Entertainm ent tax and Sta mp duty surcharge on transfer of property, (c) ‘Grants’ from Gover nment of India a nd State Governm ent..................

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Financial

Rajasthan

Report of 2006 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Rajasthan

This Report includes four Chapters. Chapters I and III present an overview of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter II comprises of two long paragraphs and thirteen...

Chapter 1 - An Overview of Accounts and Finances of Panchayati Raj Institutions

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and devolution of funds, functions and functionaries 1.6.1 Financial position of PRTs 1.6.1.1 Panchayati Raj Department Apart from own resources of tax and non- tax revenue e.g. fair tax, building tax, fees, rent from land and buildings, water reservoirs etc. and capital receipts from sale of..................

Chapter 3 - An Overview of Accounts and Finance of Urban Local Bodies

_{(PDF 2.38 MB)}

3.3 Financial management 3.3.1 Sources of receipts and items of expenditure Various sources of receipts of ULBs are depicted as under: 5 6 5. Tax on annual letting value or area of building or land or both. 6. Income under By-laws and Acts, income from assets, sale of land, interest on..................

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Financial

Rajasthan

Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Rajasthan

(Paragraphs 3.3.2 (i) and 3.3.3 (i))  The share of assigned revenue (entertainment tax) declined by 54 per cent in 2005 -06 as compared to 2002 -03 due to relaxation in rate of entertainment tax. (Paragraph 3.3.4) Audit Report (Civil - Local Bodies) for the year ended 31 March 2006 (x)..................

Chapter 2 - Performance Review And Audit of Transactions Panchayati Raj Institutions

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CHAPTER-11 PERFORMANCE REVIEW AND AUDIT OF TRANSACTIONS PANCHAYATI RAJ INSTITUTIONS This chapter contains one performance review on 'Desert Development Programme', one long paragraph on 'Disposal of abadi Land by Panchayati Raj Institutions' and...

Chapter 1 - An Overview of Accounts and Finances of Panchayati Raj Institutions

_{(PDF 0.07 MB)}

management, devolution of funds and functions 1.6.1 Financial position of PRIs 1.6.1.1 Panchayati Raj Department Apart from own resources of tax and non-tax revenue e.g. fair tax. building tax. fees, rent from land and buildings, water reservoirs, etc. and capital receipts from sale of..................

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Financial

Rajasthan

Report of 2004 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Rajasthan

(Paragraphs 3.3.2 (ii)& 3.3.3(i)) The share of entertainment tax released by State Government to ULBs for the year 2001-02 was Rs 3.15 crore which gradually declined by 53 per cent to Rs 1.47 crore during 2003-04. There were delays in devolution of funds to ULBs by State Government, besides..................

Chapter 3 - An Overview of Accounts And Finance of Urban Local Bodies

_{(PDF 0.11 MB)}

CHAPTER-III AN OVERVIEW OF ACCOUNTS AND FINANCES OF URBAN LOCAL BODIES 3.1 Introduction The Rajasthan Municipalities Act, 1959 was enacted by repealing all the prevailing municipal laws and enactments1. Consequent upon the Seventy- fourth...

Overview

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(Paragraphs 3.3.2 (ii)& 3.3.3(i)) The share of entertainment tax released by State Government to ULBs for the year 2001-02 was Rs 3.15 crore which gradually declined by 53 per cent to Rs 1.47 crore during 2003-04. There w ere delays in devolution of funds to ULBs by State Government, besides..................

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Financial

West Bengal

Report of 2007 - Financial Audit on Urban Local Bodies, Government of West Bengal

This Report contains eight chapters, containing observations of audit on accounting procedures and financial management, revenue receipts, establishment,material management, implementation of schemes, performance audit as well as other important...

Chapter 7 - Performance Audit

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hereafter) the Board of Councillors (BOC) should meet not less than once every month to discuss budget, annual accounts, imposition of taxes, execution of projects/works and any matters devolved to municipality under the Act. If there is no business to transact, the Chairman shall notify the fact..................

Chapter 2 - Accounting Procedures and Financial Managements

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II - Accounting Procedures and Financial Management 2.4.4 Receivables of Rs.20.23 crore on account of Licence fees and Rs.41.85 crore on account of Tax on Profession. Trades & Callings had remained unchanged for over 5 years (since 2001-02). The Corporation did not produce any document in..................

Chapter 4 - Establishment

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Irregular expenditure on establishment deprived the rate payers of obligatory and discretionary services. Coochbehar. Mekhliganj. Jalpaiguri. Berhampore and Serampore municipalities out of 49 ULBs test checked did not create special fund for payment of terminal benefits to the retired employees...................

Chapter 5 - Material Management and Execution of Works

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Works CHAPTER V MATERIAL MANAGEMENT AND EXECUTION OF WORKS ULBs are responsible for maintenance of the infrastructure which enables the provision of services to the people and also execution of various developmental works. The deviations from prescribed procedure such as excess expenditure on..................

Chapter 8 - Other Important Cases

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Chapter VIII - Other important eases CHAPTER VIII OTHER IMPORTANT CASES KOLKATA MUNICIPAL CORPORATION 8.1 Undue advantage to supplier resulted in loss of Rs.76.33 lakh KMC, violating its own code, purchased ductile iron pipes from a company without ...

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Financial

West Bengal

Report of 2007 - Financial Audit on Panchayati Raj Institutions, Government of West Bengal

The report contains six chapters. The opening chapter contains an overview of the Panchayat Raj Institutions (PRIs) in the State. Chapter-2 highlights the deficiencies in accounting procedures. Chapter-3 consists of audit observations on...

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Rajasthan

Tamil Nadu

Tamil Nadu

Tamil Nadu

Rajasthan

Rajasthan

Rajasthan

West Bengal

West Bengal