Audit Reports
Odisha
Report of 2006 - Financial Audit on Urban Local Bodies, Government of Orissa
Overview
This report includes three chapters. Chapter I deals with an overview of the Urban Local Bodies (ULBs) containing the organizational setup, accounting and audit arrangements, sources and flow of funds to ULBs and audit coverage including comments on accounts maintained by the ULBs. Chapter II comprises 15 paragraphs on the financial transactions of the ULBs. Chapter III deals with a review on the Devolution of funds, functions and functionaries to the ULBs followed by conclusions and recommendations. A summary of audit findings is given as under.
Nonutilisation of TFC grants of Rs.5.42 crore by BMC.Delay in transfer of TFC grants to interest bearing bank account resulted in loss of interest of Rs.26.72 lakh. Delay in utilization of TFC grants of Rs.1.65 crore by Puri Municipality.Blocking of funds of Rs.1.49 crore due to nonacquisition of land for drainage system in CMC Loss due to nonrecovery of cost of empty gunny bags of cement from contractorsRs.86.30 lakh.Excess recovery of Rs.33 lakh by Government on purchase of land.in violation of guidelines.
Irregular utilisaion of EFC grants of Rs.62.64 lakh.Unfruitful expenditure on incomplete works Rs.1.49 crore.Advances of Rs.10.31 crore lying unadjusted.Overlapping of functions done by line departments Nonrevision of annual value of holdings by the ULBs Weak tax base and insufficient transfer of funds.