Audit Reports

West Bengal

Overview

This Report contains eight chapters, containing observations of audit on accounting procedures, financial management, revenue receipts, establishment, procurement, implementation of schemes and conclusion and recommendations of Audit. A synopsis of the Audit findings is presented in this overview.The shortfall in revenue expenditure in 29 ULBs ranged between one and 91 per cent affecting the quality of civic services to people.The decreasing trend of mobilisation of capital fund and under utilisation narrowed the scope of augmentation / extension of services to tax payers.The excess expenditure of Rs.8.04 crore incurred by 11 ULBs during 2002-03 to 2004-05 has not been regularized.

The expenditure of Rs.16.83 crore incurred by six ULBs could not be vouchsafed due to non preparation of annual financial statements for periods ranging from one year to seven years.Due to non-preparation of Balance Sheets by 116 ULBs the financial status of these local bodies could not be verified.North Dum Dum Municipality understated assets by Rs.24 lakh and liability by Rs. 3.35 crore with overall understatement of liability by Rs.3.11 crore as on 31 March 2004.

The Balance Sheet of KMC for the year ending 31 March 2004 revealed that several items under liability were under stated to the extent of Rs.392.86 crore and assets were overstated by Rs.199.23 crore.Non reconciliation of the cash balance of KMC as on 31 March 2004 has resulted in overstatement of assets by Rs.35.92 crore, underlining the need for resolution of the issue.Sixty-seven per cent of available resources could not be utilised by eight ULBs in 2002-03 and 45 percent of available developmental grants could not be utilised by 60 ULBs in 2003-04 mainly due to non execution/ delay in implementation of schemes.Seven ULBs diverted Rs.23.28 crore sanctioned for specific purposes during the years 2000-01 to 2004-05 depriving the beneficiaries of the intended benefits.Thirteen ULBs delayed remittance of provident fund during 1995-96 to 2004-05 resulting in a loss of Rs.2.06 crore being interest for the intervening period which created an additional burden on them.No arrangement has been made in 53 ULBs for internal audit of their accounts.Due to delay in revision of property tax ranging from 6 months to 14 years, 15 ULBs suffered loss of revenue of Rs.27.83 crore.Inadmissible remission allowed in property tax resulted in loss of revenue of Rs.1.97 crore in 14 ULBs and also Rs.2.04 crore in Asansol Municipal Corporation alone.

Download Audit Report

• Preface
• Overview
• Chapter 1 - Introduction
• Chapter 2 - Accounting Procedures and Financial Management
• Chapter 3 - Revenue Receipts
• Chapter 4 - Establishment
• "Chapter 5 - Material Management and Execution of Works"
• "Chapter 6 - Implementation of Schemes"
• Chapter 7 - Other Issues
• Chapter 8 - Conclusion and Recommendations
• Appendices