Audit Reports

(Paragraph 3.1) 2 Assessment and Collection of Profession Tax in Local Self Government Institutions of Thrissur District The Kerala Panchayat Raj Act, 1994 and Kerala Municipality Act, 1994 empower the Grama Panchayats, Municipalities and Municipal Corporations to levy profession tax..................

(Paragraphs 2.1 to 2.16) Audit Report(LSGIs) for the year ended 31 March 2005 viii III Performance Reviews 1 Assessment and collection of property tax in the Municipal Corporation of Cochin Property tax is a major source of revenue of the Corporation. Audit review revealed inadequacy in..................

53 Recommendations 4.12 54 CHAPTER V INFORMATION TECHNOLOGY REVIEWS Navi Mumbai Municipal Corporation Information Technology (IT) Audit of Property Tax application in Navi Mumbai Municipal Corporation 5.1 55-64 Table of contents v Reference Paragraph Page No. Information Technology (IT) Audit of..................

4.1.11 Absence of online transaction in Vellanad Grama Panchayat Vellanad Gram a Panchayat was one of the 5 Panchayats sele cted f or Pilo t-ro ll ou t of Plan Monitoring System . IKM i nstalle d one com puter at the Panchayat on 24 Nove mber 2000 for the purpose. Five com puters and one server..................

1.8.2  At  the  end  of  March  2007,  recoveries  aggregating  R s.1.04  crore  made  by  12  ZPs  towards  income  tax,  sales  tax  and  royalty  had  not  been  remitted  to  Government account as detailed below:    Serial umber Zilla Panchayat..................

Controlling Officers/heads of departments of ZPs 1.8.2 At the end of March 2006, recoveries aggregating R s.1.36 crore made by 13 ZPs towards income tax, sales tax and royalty had not been remitted to Government account as detailed below: Recoveries not remitted  Income tax  Sales tax ..................

8 18 Loss of revenue due to non -claiming of reimbursement of property tax from Government . 2.1. 9 18 Recommendations 2.2 19 -20 Annual Technical Inspection Report for the year ended 31 March 201 2 iv CHA PTER III An overview of the Panchayati Raj Institutions 3 21-30 CHAPTER IV Non..................

This Report contains four chapters. The first and the third chapters contain a summary of finances and accounts of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively The second chapter contains two Performance Audits, one...

2 11 Short reali sation of Settlement am ount 2.3. 3 11 Education and Health cess 2.3. 4 12 Outstanding Tax 2.3. 5 13 Outstanding rent of Municipal Properties 2.3. 6 15 Infructuous expenditure on Loan application fee 2.4.1 16 Internal Control Mechanism 2.5 17 Conclusion 2.6 18 Recommenda tions..................

& 2.7.3) Basic records viz Advance Ledger, Loan Register, Loan Appropriation Register, Grant Register, Demand and Collection Register of Holding Tax, Work Register, Unpaid Bill Registers were not being maintained by most of the ULBs. (Paragraph 2.14) In 12 ULBs, unrealised property tax of Rs..................