Audit Reports

Institutions - Utilisation of Maintenance Grants As per Second State Finance Commission recommendation, five and a half per cent of the State tax revenue has to be provided to the LSGIs as Maintenance Grant. However, no separate provision was made in the budget for maintenance of own..................

The details regarding revenue received were entered online in the system and the receipts generated from the system were issued to the citizens. Vouchers in respect of payments made by the Corporation were entered in the system by the Accounts department through the Accounts Module. 33..................

(Paragraph 2.2) Statutory recoveries of Rs 4.37 crore on account of General Provident Fund , State Insurance, Income Tax, Licence Fee and LIC made from salaries of employees were not deposited with the concerned departments by 29 PSs after two to 14 months of their recoveries. (Paragraph 2.3)..................

Government stated (January 2014) that from 2013-14, the Department had introduced Global Positioning System (GPS) based progress monitoring through online direct release of funds to the beneficiary account which automatically took care of internal control mechanism. 2.1.6.9 Drawal of amount..................

Mobilisation of Resources by Panchayati Raj Institutions revealed that though the State Finance Commission recommended (September 2004) assignment of taxation powers to the PRIs in 17 areas, the recommendation is yet to be implemented. Out of 643 revenue earning assets constructed under SGRY, 306..................

This report includes three chapters. Chapter I deals with an overview of the Panchayati Raj Department containing the organizational setup, accounting and auditing arrangements of PRIs and audit coverage including seven paragraphs on the comments on ...

Under Sections 40 and 70 of the Manipur Panchayati Raj Act, 1994, the GPs and ZPs are respectively empowered to impose annual tax on land and buildings within the local limits of the jurisdiction of PRI subject to such rule as may be made in this behalf by the Government. Further, subject to..................

district 4.3 114 Wasteful expenditure on incomplete houses 4.4 117 Tampering of records resulting in irregular payment 4.5 119 Non-recovery of Income Tax resulting in undue benefits to contractors4.6 120   Table of contents iii LIST OF APPENDICES Appendix number Details Page number 1.1 Details..................

Non-adherence to internal controls prescribed in respect of assessment and collection of tax and non-tax revenue led to non-realisation of revenue. Non-maintenance of Personal Register led to lapse in internal controls for ensuring prompt action by the ULBs with respect to the documents received..................

The objective of the Grama Swaraj Project to achieve online communication and face-to-face training suffered due to delay in establishment of Taluk Resource Centres/Satellite Communication Centres. There was no material improvement in collection of taxes and in the response of the rural..................