Audit Reports

Overview

This Report contains four chapters. The first and the third chapters contain a summary of finances and accounts of Panchayati Raj Institutions and Urban Local Bodies respectively. The second chapter contains one performance audit and one thematic audit based on the audit of financial transactions of the Panchayati Raj Institutions. The fourth chapter contains a performance audit based on the audit of financial transactions of Urban Local Bodies. A synopsis of the findings contained in the performance audits and thematic audit are presented in this oveniew.A review of finances of Panchayati Raj Institutions (PRIs revealed that the State Government has not yet devolved 10 functions out of 29 functions to the PRIs as envisaged in the 11th Schedule of the Constitution. District Planning Committees have been constituted in 10 districts only. Prescribed periodicity for constitution of State Finance Commissions was not maintained Formats of Model Accounting System prescribed by CAG were not adopted Long pendency of audit paragraphs and non settlement of audit observations indicated weak internal control system in PRIs.

The performance audit on implementation of Mahatma Gandhi National Rural Employment Guarantee Scheme revealed deficiencies in planning and implementation of scheme. Utilisation of funds was not optimal. Deficiencies in financial management like incorrect financial reporting, unspent balances lying with GPs, booking of advance payment as final expenditure, etc. were noticed. There were discrepancies in registration of households and issue of job cards.

Employment of 100 days to registered households was not ensured Several instances of suspected payments and ghost workers were noticed Prohibited works were taken up and payments made. Vigilance, monitoring and evaluation mechanisms were not effective. The thematic audit on management of finance in Bhavnagar and Surendranagar District Panchayats revealed that unspent balances of Bhavnagar and Surendranagar District Panchayats (DPs) increased due to non-achievement of targets communicated by the State Government under the schemes.

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• Report No. 5 of 2013 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Gujarat

• Index
• Preface
• Overview
• Chapter 1 - An overview Finances and Accounts of the Panchayati Raj Institutions
• Chapter 2 - Implementation of MNREGA and Management of Finance in Bhavnagar and Surendranagar District Panchayats
• Chapter 4 - Implementation of Jawaharlal Nehru National Urban Renewal Mission
• Appendices
• Chapter 3 - An Overview of Finances and Accounts of Urban Local Bodies
• Chapter 2-Performance Audit And Audit of Transactions of Panchayatiraj Institutions
• Chapter 4 – Performance Audit And Audit of Transactions of Urban Local Bodies