Audit Reports

Overview

This Audit Report includes six chapters containing observations of Audit on accounting procedure and financial management, revenue receipts, establishment, material management, implementation of schemes, as well as observations on the structure and finances of Panchayati Raj Institutions and Urban Local Bodies and Performance Review on Collection of Property Tax in 12 Nagarpalikas'.The State Government has not devolved all the functions envisaged in the 11 th Schedule of the Constitution of India. The formats for database on the finances of PRIs have not been implemented though adopted by the State Government. Neither the prescribed periodicity for constitution of SFCs, as per Constitutional provisions was maintained nor any action was taken by the State Government on recommendations of the belatedly constituted SFCs. Audit of 35452 PRI units by Director Local Fund Audit was in arrears from 2005-06.

Grants received and expenditure incurred of RS.88.85 lakh and RS.91.74 lakh respectively under various Central Sponsored schemes were not included in the Annual Accounts by Four Taluka Panchayats.Cash books suffered from some serious limitations and vital basic records were not maintained or maintained improperly.Twenty Taluka Panchayats incurred excess expenditure of RS.15.47 crore against allotted grants during 2006-07 in violation of the departmental instructions.

In 87 Village Panchayats of eleven districts, the budget preparation was unrealistic. As against estimated receipts of RS.9.11 crore for the year 2006-07,actual receipts were only RS.3.49 crore. Similarly against Estimated expenditure of RS.10.06 crore in 100 VPs of 11 District Panchayats, the actual expenditure was only RS.3.50 crore.Twenty Taluka Panchayats did not surrender unspent grants of RS.41.01 crore to the Government during the period 2005-07.Materials of RS.2.59 crore were purchased by 351 Village Panchayats without inviting quotations.

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• Report of 2009 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Gujarat

• Preface
• Overview
• Chapter 1 - Finance and Accounts
• Chapter 2 - Accounting Procedure and Financial Management
• Chapter 3 - Audit of Transaction
• Chapter 4 - Finance and Accounts of Urban Local Bodies
• Chapter 5 - Accounting Procedures and Financial Management
• Chapter 6 - Review and Transaction Audit of Urban Local Bodies
• Appendices