Audit Reports

This Report deals with Ihc results of audit of accounts of Local Bodies and is presented in three Chapters. Chapter I includes Section 'A' on an overview of the organisation, finances, devolution and accountability frame work of Panchayat Raj...

system of authorisation and approval of payments, segregation of duties, reconciliation and verification, inspection and audit, review of operating performance and monitoring. 3.1 Monitoring Section 10 of BPR Act 2006 provides for formation of one or more Vigilance Committees by Gram Sabha from..................

The last chapter contains observations arising out of audit of transactions in PRIs and ULBs. PREFACE This Audit Report includes two performance reviews and seven audit paragraphs on Urban Local Bodies apart from six audit paragraphs on Panchayat Raj Institutions. It also contains..................

Set in Begusarai Nagar Nigam - ` 3.05 lakh 4.8 28 Double Payment in Execution of State Plan Schemes in Mahnar Nagar Panchayat 4.9 29 CHAPTER – V : Performance Audit of “Release and Utilisation of Twelfth Finance Commission Grant by the ULBs in the State of Bihar during 2005- 10”...................

ofmajorauditfindingsarisingoutofauditofaccountsofULBsintheStateofBiharandthe performanceaudit ofselectedschemes/activities/grantsbeingimplemented/utilizedbythem.  ..................

The report contains nine chapters. A synopsis of the findings contained in paragraphs is presented in this overview:1.Despite comments in previous annual audit reports and decisions taken in Steering Committee meetings, the accounts of ULBs are...

records and staff of panchayat samitis may be segregated from the Block offices for ascertaining a clear position of financial transactions and performance of Panchayat Samitis. (6) Grants to PRIs including allotment of food grains should not be routed through the District Rural Development..................

5.1 61 Cost of collection 5.2 61 Revenue impact of audit 5.3 61 Results of audit 5.4 62 Working of Stamps and Registration Department (A Performance Audit) 5.5 64 CHAPTER – VI : MINING RECEIPTS Tax Administration 6.1 103 Trend of revenue 6.2 103 Revenue Impact 6.3 103 Audit Report..................

The financial performance of the State has been assessed based on the Fiscal Responsibility and Budget Management Act, 2004 and its Second Amendment Act, 2011, Budget Documents, Economic Review 2011-12, the Thirteenth Finance Commission Report and other financial data obtained from various..................

in State PSUs 1.7-1.9 2-3 Budgetary outgo, grants/subsidies, guarantees and loans 1.10-1.11 3-4 Reconciliation with Finance Accounts 1.12 4-5 Performance of PSUs 1.13-1.18 5-7 Arrears in finalisation of accounts 1.19-1.23 7-8 Status of placement of Annual Reports 1.24 8 Winding up of..................