Audit Reports

West Bengal

Overview

This Report has five chapters containing observations of audit on accounting procedures and financial management, receipts, implementation of schemes as well as other important cases. A synopsis of the audit findings is presented in this overview.Fifteen Urban Local Bodies (ULBs) had incurred excess revenue expenditure of Rs.17.75 crore and three ULBs had incurred excess capital expenditure of Rs.4.23 crore vis-a-vis the budget provisions during 2008 - 11.Seven ULBs diverted Rs.5.56 crore sanctioned for specific purposes during the period 1999 - 2010 depriving the beneficiaries from the intended benefits.In absence of 'Special Fund' or due to inadequate contribution to the said fund,10 ULBs accrued a liability of Rs.10.17 crore towards pension and gratuity as of March - June 2010.

Twenty seven ULBs accumulated a liability of about Rs.503.51 crore due to non-payment of loan in time.Eight ULBs did not pay electricity charges amounting to Rs.14.01 crore till the end of 2010.Advances aggregating Rs.28.88 crore granted by 27 ULBs for various purposes remained unadjusted till March 2010.Inadmissible remission allowed in property tax resulted in loss of revenue of Rs.7.20 lakh and Rs.23.76 lakh in Kalna and Rishra Municipalities respectively.Non-imposition of surcharge on property tax by 18 ULBs for commercial holdings during July 2000 to March 2010 resulted in loss of revenue of Rs.6.22 crore.Due to non / partial imposition of water charges or imposition of water charges at a lower rate, eight ULBs sustained a loss of Rs.13.19 crore during the period from February 2003 to December 2010. It was also noticed that seven ULBs had partly realised water charges since the date of imposition by them, resulted Rs.2.08 crore outstanding at the end of March 2011.Due to non-allotment of constructed stalls / shops for a period ranging from four to five years, North Dum Dum Municipality and Siliguri Municipal Corporation failed to generate projected revenue of Rs.52.00 lakh and Rs.164.13 lakh towards salami / lease / rent in addition to blockage of capital.

Twenty six ULBs utilized only 47 and 55 per cent of the grants available under the Employment Generation Scheme (EGS) dining the period 2008 - 09 and 2009 - 10 respectively. Twelve ULBs spent Rs.10.28 crore under the scheme during 2008 - 10 without involving the Ward Committees / Community Development Societies. The expenditure incurred by eight ULBs on wages was below 40 per cent of the total cost of works during 2007 - 10, implying non-generation of employment of approximately 1,66,027 man-days. Four ULBs executed works worth Rs.76.12 lakh during 2007 - 10 engaging contractors in violation of government guidelines.Kamarhati Municipality issued 1649.72 quintals of rice during the period 2008 - 10 and released Rs.78.34 lakh as cost of conversion under Mid-Day Meal Scheme to different schools and sishu siksha kendras against the actual entitlement of Rs.43.13 lakh resulting in excess payment of Rs.35.21 lakh.Improper maintenance of stores and absence of periodical monitoring by the Chandemagore Municipal Corporation led to shortage of 333.76 quintals of rice worth Rs.5.16 lakh. The poor condition of godown damaged 12.50 quintals of rice worth Rs.0.19 lakh.The construction cess of Rs.59.65 lakh collected during 2008 - 10 was retained by the Baranagar Municipality in violation of provisions of the Act and Rules.Arambagh and Bongaon Municipalities did not collect the cess of Rs.25.13 lakh at the time of sanctioning building plans.

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• Index
• Preface
• Overview
• Chapter 1 - Introduction
• Chapter 2 - Accounting Procedures and Financial Management
• Chapter 3 - Receipts
• Chapter 4 - Implementation of Schemes
• Chapter 5 - Other Important Cases
• Appendices