Audit Reports
Tripura
Report of 2009 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Tripura
Overview
This Report, dealing with the results of audit of accounts of Local Bodies, is prepared in two parts and consists of four chapters. Part-I deals with Panchayati Raj Institutions and Part II on Urban Local Bodies. A synopsis of audit findings is presented in this overview.At present, there are four Zilla Parishads, 23 Panchayat Samitis and 511 Gram Panchayats in Tripura. At the State level, the Panchayat Department of the State Government co-ordinates and monitors the functioning of the Panchayati Raj Institutions(PRIs). The State Government has devolved only five subjects out of 29 listed in the 11th Schedule to the Constitution to the control of 3-tier PRIs. Besides, the transfer of functionaries to PRIs was not done.For execution of various developmental works, the PRIs mainly receive funds from the Government of India (GOI) and the State Government in the form of grants. Besides, the own source of funds includes the revenue earned by the PRIs in the form of rent, fees etc.
The State Government accepted 41 out of 47 recommendations of 3rd SFC relating to PRIs mainly on the issue of augmentation of revenue, enhancement of rates of honorarium in respect of elected representatives, devolution of funds, framing of necessary rules for maintenance of accounts by all tiers of PRIs, training for public representatives etc. Development funds remaining unspent indicate poor planning and inadequate monitoring,there by depriving the beneficiaries from the intended benefit of the scheme.Scrutiny of the records of one Zilla Parishad and 11 Panchayat Samitis revealed that neither the Zilla Parishad nor the Panchayat Samitis have prepared the budget of their estimated receipts and disbursement for the year upto 2009-10 and expenditures were incurred without preparing the budget.A test check of records of one Zilla Parishad, 11 Panchayat Samitis and 507 Gram Panchayats revealed that none of the PRIs prepared Annual Accounts. In absence of Annual Accounts the position of opening balance, closing balance, receipts and payments under several heads could not ascertained.On the recommendations of the EFC, database on finances were required to be maintained at all levels of PRIs for securing accountability and transparency in maintenance of accounts. But the databases are yet to be developed by the PRIs.Utilisation of funds under Mahatma Gandhi National Rural Employment Guarantee Act,on the works which were not included in the list of permissible works in Schedule I of the Act, led to unauthorised utilization of Rs.3.58 crore.
Abandoning of the "Balicherra Project" at Ujjan Dhutpur Gram Panchayat under Kumarghat Panchayat Samiti due to inadequate survey has led to wasteful expenditure of Rs.9.50 lakh. Non-submission of adjustments by the Technical Assistant due to non-adoption of proper measure to safeguard the government money resulted into doubtful of recovery of Rs.30.12 lakh. Utilisation of Panchayat Development Fund in violation of the guidelines resulted in diversion of Rs.52.79 lakh towards construction of community halls.Irregilar diversion of TFC grants of Rs.2.72 crore deprived water supply and sanitation facilities to that extent.Execution of works without approval of the Gram Sabha resulted in irregular expenditure of Rs.1.44 crore.Due to non-submission of adjustments by the implementing officers, advances of Rs.28.89 lakh remained outstanding.Lack of proper planning has resulted in poor utilisation of funds and less generation of man-days.Non-execution of works has resulted in blockade of fund of Rs. 52.95 lakh Stock of bricks valuing Rs.1.48 crore was not accounted for and payment of bricks was made without maintaining stock register Panchayat Secretary of Jarul Bachai Gram Panchayat has withdrawn money from bank with the signature of old pradhan even after the new Pradhan was elected which has resulted in unauthorized drawal of Rs.2.58 lakh Due to non-furnishing of replies by the auditees, large nos. of Inspection Reports/Paras remained un-settled.