Audit Reports

Overview

The Report of the Examiner of Local Accounts on Urban Local Bodies (ULBs) for the year ended 31 March 2014 contains major audit findings arising out of audit of accounts/ transactions of ULBs in the State of West Bengal as well as Performance Audit on the Working of Siliguri Municipal Corporation.

The cases mentioned in this Report are among those which came to notice in the course of test audit of transactions of 50 ULBs and accounts of 17 ULBs during the period 2013-14, as well as those noticed in earlier years but could not be dealt with in the previous Reports; matters relating to the period subsequent to 2013-14 have also been included wherever considered necessary. The Report has been laid before the State Legislature on 27 February 2016.

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• Report of 2015 – Urban Local Bodies Government of West Bengal

• Index
• Preface
• Overview
• Chapter 1 Introduction
• Chapter 2 Accounting Procedures and Financial Management
• Chapter 3 Receipts
• Chapter 4 Establishment
• Chapter 5 Material Management and Execution of Works
• Chapter 6 Implementation of Schemes
• Chapter 7 Performance Audit
• Chapter 8 Other Important Cases
• Appendix