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 two long paragraphs and thirteen transaction audit paragraphs and Chapter IV comprises one performance review and three 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 developed.'Own Revenue' of the PRIs constituted only 4.45 per cent of their total receipts during 2006-07. Thus, they were largely dependent on Government grants.There was a difference of Rs 1.25 crore between cash books and PD/Bank pass books in one Zila Parishad and ten Panchayat Samitis as on 31 March 2006.Budgetary and internal control mechanism in PRIs was weak. Instances of excess expenditure (Rs 9.20 crore), non-refund of unspent balances of closed schemes (Rs 5.13 crore), unadjusted advances (Rs 34.74 lakh) and outstanding utilisation certificates (Rs 300.14 crore) were noticed.

The Government of India (GOI) sanctioned (March 2003) special project Hiyari HundeV under Swamjayanti Gram Swarojgar Yojana for poverty alleviation in Dungarpur district of Rajasthan. The project envisaged to irrigate 2,456.25 hectare (ha) area benefiting 3,671 Below Poverty Line (BPL) families. With this objective 140 anicuts, 11 water tanks, 125 gabion structures and 15 Community Lift Irrigation Schemes were proposed to be constructed within a period of two years from the date of sanction of the project in consultation and at the initiative of local community with formation of 151 Self Help Groups including their training. The project was extended by GOI from March 2005 to March 2008. Significant points noticed were.Though the project was extended by GOI upto March 2008 yet Rs 6.63 crore were released against project cost of Rs 8.29 crore due to under-utilisation of funds.Site selection of anicuts was made without ensuring their suitability,proper utility and public participation.In absence of any provision for lifting of stored water from anicuts to the fields of BPL beneficiaries for strengthening agricultural and other related activities the very objective of improving socio-economic condition of BPL families could not be achieved.

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• Preface
• Overview
• Chapter 1 - An Overview of Accounts and Finances of Panchayati Raj Institutions
• Chapter 2 of Report of 2006 - Financial Audit on Panchayati Raj Institutions, Government of Rajasthan
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• Chapter 3 - An Overview of Accounts and Finance of Urban Local Bodies
• Chapter 4 - Performance Review and Audit of Transactions - Urban Local Bodies
• Appendices