Audit Reports

Compliance Performance

Bihar

Report of 2010 -Report of the Examiner of Local Accounts Bihar on Urban Local Bodies, Government of Bihar for the year ended 31 March 2010

being pointedoutinthepreviousannualreport,thispracticestillpersistsinULBs. 2.7Non/ShortCollectionofEducationandHealthCess Educationandhealthcess@50%eachoftheholdingtaxwastobeimposedand...

Sector:

Local Bodies

Chapter 2 - Financial Management and Reporting

_{(PDF 0.11 MB)}

Due to non-imposition of holding tax, the ULBs have been sustaining heavy recurring loss. 2.6 Non-Deposit of Education and Health Cess to Government Account ULBs were authorized to collect education and health cess @ 50% on holding tax. The revenue so collected was to be deposited in...

Index

_{(PDF 0.05 MB)}

in 21 ULBs 2.2 6 Non-production of Vouchers 2.3 6 Non-revision of Assessment of Holdings 2.4 7 Non-imposition of Holding Tax 2.5 7 Non-deposit of Education and Health Cess to Government Account 2.6 7 Non/short collection of Education and Health Cess 2.7 7 Non/short realization of Education and...

Overview

_{(PDF 0.04 MB)}

(Paragraph - 2.3) The State Government was deprived of revenue to the tune of ' 18.78 Crore due to non deposit of Education and Health Cess in Government Account by 62 ULBs. (Paragraph - 2.6) Due to non imposition of Education and Health Cess and imposition at lower rate the loss...

Chapter 4 - Execution of Schemes

_{(PDF 0.09 MB)}

The training was allotted to registered non-government organization "Krishi Udhyog Education and Health Seva Sansthan", Kailash Enclave, H.No. 1, Shivpuri Nagar, Sangita Apartment, Patna-23. The said organization imparted training for 300 hours and completed the training in 3 months and...

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23 September 2014

Compliance Performance

Chhattisgarh

Report no 2 of 2014 -Annual Technical Inspection Report on Urban Local Bodies and Panchayati Raj Institutions, Government of Chhattisgarh for the year ending 31 March 2013

This Report consists of two Parts. Part-1 on Urban Local Bodies (ULBs) and Part - II on Panchayati Raj Institutions (PRIs). Part I is divided into two Chapters viz. Chapter- 1: Overview of ULBs and Chapter -2: Audit of Transactions. Part II consists ...

Sector:

Local Bodies

Chapter 3 - Overview of Panchayati Raj Institutions

_{(PDF 4.93 MB)}

social forestry, animal 18 Chapter III: Overview of the Panchayati Raj Institutions husbandry and pisciculture, health and hygiene, adult education, cooperative work, cottage industries, social welfare, family planning, rural employment programmes; arranging emergency assistance in...

Chapter 4 - Performance Audit

_{(PDF 10.95 MB)}

the intended purpose In reply, CEO, JP Geedam stated (December 2013) that the work was completed in March 2009 but the whole area was selected for Education City in 2009. Hence these shops were not allotted to the beneficiaries or Self Help Groups. It was further stated that instructions would...

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Financial

Bihar

Report of 2007 - Financial Audit on Panchayat Raj Institutions, Government of Bihar

The report has nine chapters which bring out the status of Panchayat Raj Institutions (PRIs), Accounting and Audit arrangements, Introduction to Panchayat Raj Institutions (PRIs) in the State, in Chapter I, Budget and Financial Management in Chapter ...

Chapter 2 - Budget and Financial Management in PRIs

_{(PDF 0.32 MB)}

Audit Scrutiny revealed the following lapses. (i) The sectoral analysis of receipt and expenditure on education, health, agriculture, social forestry etc. was not possible as the Annual Accounts were not prepared by ZPs. (ii) The unspent balance shown above, depicted that grant of Twelfth FC...

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Financial

Bihar

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

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...

Chapter 3 - Major Lapses in Revenue Management

_{(PDF 0.36 MB)}

3.7 Short Realisation of Education Cess - Rs. 7.97 Lakh Under the Bihar Primary Education (Amendment) Act (BPEAA), 1959, education cess was levied by the State Government from the year 1959 at the rate of 6.25% of holding tax, which was revised from time to time to 50% on 1st April 1982. In...

Appendices

_{(PDF 0.78 MB)}

206312 39 Warsaliganj M receipt 52989 0 52989 25209 27780 Total 24910572 16840134 8070438 836543 7233895 77 Appendix - X Statement showing details of education cess and health cess to be deposited into Government account (Reference to paragraph no. 3.8 and page no.18) (Rupees. in Lakh) Period to...

Overview

_{(PDF 0.16 MB)}

(Paragraph -3.3 (b)) The State Government was deprived of revenue to the tune of Rs. 25.43 Crore due to non-deposit of Education and Health Cess in Government Account by 32 ULBs. (Paragraph -3.8) Loss to the tune of Rs. 1.18 Crore was incurred in 28 ULBs due to non/short realisation of...

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Financial

Assam

Report of 2008 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

This Report deals with the results of audit of accounts of Local Bodies,is presented in two parts. Part-A includes three chapters containing observations on the Accounts and Finances of Panchayati Raj Institutions, one Performance Review and...

Chapter 5 - Transactions Audit of Urban Local Bodies

_{(PDF 3.48 MB)}

by EFC, stipulated that grants should be used to finance the maintenance of civic services in rural and urban areas under provisions of Primary Education, Primary Health Care, Safe Drinking Water, Street Lighting, Sanitation including Drainage and Scavenging facilities and other common...

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Financial

Bihar

Report of 2006 - Financial Audit on Panchayat Raj Institutions, Government of Bihar

bunglows, repair and maintenance of roads and Additional Central Assistance for construction of Gram Panchayat Buildings, grants released by Education Department for construction of Primary School Buildings, providing water and toilet facilities in Primary/Middle Schools, grants released...

Chapter 2 - Budget and Financial Management in PRIs

_{(PDF 0.25 MB)}

bunglows, repair and maintenance of roads and Additional Central Assistance for construction of Gram Panchayat Buildings, grants released by Education Department for construction of Primary School Buildings, providing water and toilet facilities in Primary /Middle Schools, grants released...

Appendices

_{(PDF 4.36 MB)}

APPENDIX-I (Referred to in paragraph 2.5.1) Position of finance of Zila Parishads (Rs. in crore) Sl. Name of of audit Receipts Expenditure Estab. Total Balance No. ZP Xth XI th XIIth EAS/ NRE MP/ Other Total Xth XI th XIIth SGRY NRE MP/ Other JRY/...

Chapter 5 - Review on "Transfer of functions, functionaries and funds to Panchayat Raj Institutions

_{(PDF 0.33 MB)}

CHAPTER - V REVIEW ON "TRANSFER OF FUNCTIONS, FUNCTIONARIES AND FUNDS TO PANCHAYAT RAJ INSTITUTIONS (PRIs)" 5.1 Introduction Visualising rural local bodies viz-Zila Parishad (ZP), Panchayat Samiti (PS) and Gram rd Panchayat (GP), as institutions of ...

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Financial

Bihar

Report of 2006 - Financial Audit on Urban Local Bodies, Government of Bihar

(Paragraph –3.1) ♦ Non/ short credit of revenue collected to the tune of Rs. 127.09 lakh. (Paragraph –3.2) ♦ Non/ Short realization of Education and Health Cess to the tune of Rs. 83.53 lakh in 10 ULBs. (Paragraph – 3.3) ♦ Non / Short deposit of Education and Health Cess of Rs....

Chapter 3 - Major lapses in Revenue Management

_{(PDF 0.26 MB)}

14 3.3 Non/Short realization of Education and Health Cess to the tune of Rs.83.53 Lakh. ULBs were authorized to collect education and health cess at the rate of 50 percent on holding tax. The revenue so collected was to be deposited in appropriate heads of government account after deducting ten...

Overview

_{(PDF 0.14 MB)}

(Paragraph -3.1) Non/ short credit of revenue collected to the tune of Rs. 127.09 lakh. (Paragraph -3.2) Non/ Short realization of Education and Health Cess to the tune of Rs. 83.53 lakh in 10 ULBs. (Paragraph 3.3) Non / Short deposit of Education and Health Cess of Rs. 936.36 lakh to...

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Financial

Assam

Report of 2007 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

This Report, dealing with the results of audit of accounts of Local Bodies, is presented in two parts. PartA includes three chapters containing observation on the Accounts and Finances of Panchayati Raj Institutions, two performance reviews audit...

Chapter 1 - Accounts and Finances of Panchayati Raj Institutions

_{(PDF 0.19 MB)}

by the State Government to be followed by the PRIs does not hav e a mechanism to capture receipts and expenditures under important sectors like education, health, nutrition, social forestry etc.that may help in carrying out sectoral analysis of such transactions. 8 1.14 District Planning...

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Financial

Bihar

Report of 2005 - Financial Audit on Panchayat Raj Institutions, Government of Bihar

Paragraph 3.1.9 and 3.1.10 Under Prime Minister Gramadya Yojana the Education Department released grant in March 2001 Rs. 12.29 crore to be utilised upto September 2002 and in 2002-03 Rs. 24.17 crore to be utilised upto September 2003 to DDC/DM for construction of 601 primary School...

Chapter 3 - Review on construction of Gram Panchayat Buildings under special Central Assistance

_{(PDF 0.09 MB)}

3.2.1. Highlights Under Prime Minister Gramodaya Yojna (a hundred percent centrally sponsored scheme) Secretary, Primary and Adult Education Department sanctioned during March 2002 and in 2002-03 Rs.24.08 crore for construction of 601 Primary School Buildings and Rs. 12.38 crore for providing...

Chapter 1 - An Overview of the Panchayat Raj Institutions

_{(PDF 0.32 MB)}

Industry department, Public Health Engineering, Gramin Vikash Vivag, Gramin Vikash Vivag (Rural Engineering organization), Energy department, Primary Education Department, Adult Education department, Secondary Education department, Art Culture and Yuva Vivag, Health, Medical Education and Family...

Overview

_{(PDF 0.03 MB)}

Paragraph 3.1.9 and 3.1.10 Under Prime Minister Gramadya Yojana the Education Department released grant in March 2001 Rs. 12.29 crore to be utilised upto September 2002 and in 2002-03 Rs. 24.17 crore to be utilised upto September 2003 to DDC/DM for construction of 601 primary School...

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Financial

Bihar

Report of 2005 - Financial Audit on Urban Local Bodies, Government of Bihar

Hence, chances of misappropriation of Rs.10.37 lakh could not be ruled out. 3.3 Non-deposit of Education and Health Cess to Government account. ULBs were authorized to collect government revenue of Education and Health Cess each at the rate of 50 percent of Holding tax. The revenue so...

Sector:

Agriculture and Rural Development

Chapter 7 - Performance Reviews Review of National Slum Development Program

_{(PDF 0.24 MB)}

ii) Community Infrastructure: -Provision of community centres to be used for pre-school education, non-formal education, adult education, recreational activities etc. iii) Community Primary Health Care Centre Buildings can be provided. It is proposed that after creation of infrastructure...

Chapter 3 - Municipal Revenue

_{(PDF 12.32 MB)}

Hence, chances of misappropriation of Rs. 10.37 lakh could not be ruled out. 3.3 Non-deposit of Education and Health Cess to Government account. ULBs were authorized to collect government revenue Education cess and of Education and Health Cess each at the rate of 50 Health cess of Rs. 2.30...

Appendices

_{(PDF 12.32 MB)}

Sheohar 0.46 Entered in cash book 8. Gaya 29.37 Ascertained from review of property Tax 9. Mahner 2.01 Total 56.70 APPENDIX- XIII Statement of Education and Health cess not remitted to Government revenue (Referred to in paragraph no 3.3) (Rs. in lakh) SI. Name of ULBs Period Education cess...

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