Audit Reports

Overview

This Report includes four Chapters. Chapters-I and II contain an overview,including financial reporting and audit observations on the Panchayati Raj Institutions (PRIs) and Chapters-III and IV contain overview, including financial reporting and audit observations on the Urban Local Bodies(ULBs) followed by recommendations. A summary of audit findings is given as under.There was no uniformity in staffing pattern for Zilla Parishads (ZPs). Regarding Gram Panchayats (GPs), even though one post of Panchayat Secretary was sanctioned for each Gram Panchayat, there were only 113 Panchayat Secretaries against the existing 161 Gram Panchayats as of March 2013 in the State.

Under Sections 38 and 65 of the Manipur Panchayati Raj (MPR) Act, 1994, the GPs and ZPs are required to constitute Standing Committees to perform the functions assigned to them. However, none of the PRIs, except Imphal West ZP,constituted Standing Committees as of 31 March 2013.Though District Planning Committees were constituted in four valley districts they were not made functional as of March 2013.Release of funds by the State Government to die PRIs during 2008-13 was lower than that recommended by the Second State Finance Commission (SSFC). The percentage of shortfall in release of funds ranged from 25 to 70 per cent.Transfer of funds, functions and functionaries to PRIs listed in the XIth Schedule of the Constitution was not adequate and effective to enable them to function as institutions of local self-government.

The authenticity of cash balances as per Cash Books of all the test-checked PRIs could not be ascertained in the absence of reconciliation of balances with Bank Pass Book. Under the Manipur Panchayati Raj Act, 1994, Budget is required to be prepared by the PRIs. However, none of the 30 PRIs test-checked prepared Budget up to 2012-13, which was irregular.Model Accounting System (MAS) for PRIs prescribed by the Ministry of Panchayati Raj (MoPR), Government of India in consultation with the C&AG of India was not adopted in any of the Gram Panchayats & Zilla Parishads.28 test-checked GPs had not transferred funds pertaining to Sampooma Gramm Rozgar Yojana (SGRY) Scheme to MGNREGS as of March 2013. Due to non-furnishing of records the balance amount of fund in the account of SGRY scheme in 22 out of 28 GPs could not be ascertained in Audit.Despite incurrence of Rs.13.12 lakh by 14 PRIs out of XII-FC & XIII-FC grants,no database could be created in the PRIs resulting in unfruitful expenditure.No Annual Action Plan was prepared in any of the test-checked ULBs. In absence of such planning, the element of popular participation was compromised.

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• Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the year ended 31 March 2013, Government of Manipur

• Table of Contents
• Preface
• Overview
• Chapter I - AN OVERVIEW OF THE Panchayati Raj Institutions
• Chapter II - Implementation of Schemes in Panchayati Raj Institutions
• Chapter III - An Overview of Urban Local Bodies
• Chapter IV - Implementation of Schemes In Urban Local Bodies
• Appendices