Audit Reports

Maharashtra

Overview

The Report comprises six chapters under two sections. Section A includes three chapters containing observations on the Accounts and Finances of Panchayati Raj Institutions, one performance review on 'District Rural Social Sector Audit of Panchayati Raj Institutions - Wardha' and five transactions audit paragraphs. Section B comprises three chapters containing observations on the Accounts and Finances of Urban Local Bodies, two performance audits on (i) Jawaharlal Nehru National Urban Renewal Mission (UIG & UIDSSMT) (ii) Information Technology Audit of Brihanmumbai Mahanagarpalika Octroi Software System (BOSS) of Municipal Corporation of Greater Mumbai, a thematic audit on repairs and maintenance to road works in Municipal Corporation of Greater Mumbai and eight transaction audit paragraphs. A summary of major audit findings is presented in this overview.

The allocation from total revenue of the state to Panchayati Raj Institutions showed a meager increase from 15.38 per cent in 2006-07 to 15.93 per cent in 2010-11 as against 40 per cent recommended by the Second Maharashtra State Finance Commission.All the 33 Zilla Parishads had not finalised (December 2011) their accounts for 2009-10 and 2010-11 although the same should have been finalized by September 2010 and 2011 respectively. The arrears of Zilla Parishads accounts and certification by the Chief Auditor, Local Fund Accounts ranged between one and two years. The State Government had so far not amended Maharashtra Zilla Parishad & Panchayat Samiti Account Code and Bombay Village Panchayat (Budget & Accounts) Rules to maintain annual accounts in the format prescribed by the Comptroller and Auditor General of India.

In Wardha district, it was noticed that District Planning Committee did not prepare Five Year Plan/Perspective Plan. DPC has sanctioned and released grant without any linkage to the requirements. Works costing Rs.8.17 crore were executed under Dalit Wasti Sudhar Yojana without obtaining approval of the competent authority. Improper planning, monitoring and implementation of Indira Awas Yojana resulted in 705 incomplete houses out of 7753 sanctioned for construction during 2008-09 and 2010-11 and fund of Rs.3.01 crore remaining unspent.Installation of biometric devices at remote locations without ensuring internet connectivity with District Headquarters resulted in non-achievement of objective and blockage of Rs.90.60 lakh in Zilla Parishad, Thane.In Panchayat Samitis Arni and Purna, 43 staff quarters constructed between August 2004 and December 2009 at a cost of Rs.1.65 crore remained vacant due to non-provision of electricity and water supply connections.The total receipts of all the Municipal Corporations in the State during 2010-11 was Rs.30137 crore which was marginally higher by 4.42 per cent over previous year. The major contribution in total receipts was from rent, taxes etc(53.05 per cent) and other income (39.43 per cent).The Government of Maharashtra adopted National Municipal Accounts Manual for implementation from 2005-06. The draft state account code for urban local bodies prepared by Project Management Consultant has not been adopted so far.

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• Index
• Preface
• Overview
• Chapter 1 - Accounts and Finances of Panchayati Raj Institutions
• Chapter 2 - Performance Review Rural Development and Water Conservation Department
• Chapter 3 - Audit of Transactions
• Chapter 4 - Account and Finances of Urban Local Bodies
• Chapter 5 - Performance Review
• Chapter 6 - Audit of Transactions
• Appendices