Audit Reports

Rajasthan

Overview

This Report includes four Chapters. Chapters I and III present an overview of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter II comprises of one performance review, one long paragraph and five transaction audit paragraphs and Chapter IV comprises one performance review and four transaction audit paragraphs arising out of the audit of financial transactions of the PRIs and ULBs respectively.A synopsis of important findings contained in this Report is presented in this overview.

Although the State Government had accepted (August 2003) the formats of annual accounts prescribed by the Comptroller and Auditor General of India, PRIs were maintaining the accounts in conventional formats.Database on the finances of PRIs were not yet created.'Own Revenue' of the PRIs constituted an insignificant 3.83 per cent of their total receipts during 2005-06 making them largely dependent on Government funds.In Panchayat Samiti, Deeg, there was a difference of Rs 32.01 lakh between the balances as per cash books and PD/Bank pass books due to non-reconciliation which was fraught with risk of misappropriation/embezzlement of funds.Budgetary and internal control mechanism in PRIs was weak. Instance of excess expenditure (Rs 5.17 crore), non-refund of unspent balances of closed schemes (Rs 6.86 crore), unadjusted amount (Rs 13.54 lakh) and outstanding utilisation certificates (Rs 1,056.81 crore) were noticed.Audit fee of Rs 1.99 crore for the period up to March 2006 remained to be paid (March 2009) to Director, Local Fund Audit Department by PRIs.

Desert Development Programme(DDP) was launched in the State as a Centrally Sponsored Scheme in 1977-78 for combating desertification and sustainable development. Though the State Government incurred an expenditure of Rs 592.78 crore on 5,524 watershed projects under DDP during1999-2006, yet the achievements of objectives was not upto the desired level as the programme was implemented in isolated patches wherein, mostly construction activities were taken up ignoring other important areas to increase productivity of land and bio-mass for overall sustainable development. A sum of Rs 29.38 crore meant for development of watershed on community land was spent on development of private arable land. Contribution of Rs 13.87 crore was short collected/deposited by Forest Department/Watershed Committees into the Watershed Development Fund required for maintenance/sustainable use of assets created on community land. Despite provision of Rs 2.88 crore, plantation and silviculture activities were not taken up in 109 watersheds/ clusters and no provision was made for plantation in Detailed Project Reports of 21 watershed projects.

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• Preface
• Overview
• Chapter 1 - An Overview of Accounts and Finances of Panchayati Raj Institutions
• Chapter 2 - Performance Review And Audit of Transactions Panchayati Raj Institutions
• Chapter 3 - An Overview of Accounts And Finance of Urban Local Bodies
• Chapter 4 - Audit of Transactions - Urban Local Bodies
• Appendices