Audit Reports

Rajasthan

Overview

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

Panchayati Raj Institutions continue to maintain the accounts in conventional formats though the State Government had accepted the simplified Accounting Formats prescribed by the Comptroller and Auditor General of India. Database on the finances of PRIs was not yet developed. There was no system of consolidation and compilation of accounts at the State level in respect of receipts and expenditure of the various tiers of PRIs.Performance Audit of Member of Parliament Local Area Development Scheme conducted in Bharatpur, Bikaner, Churu, Dausa, Pali, Sikar,Sriganganagar and Tonk districts revealed that the utilisation of funds ranged between 40.49 and 89.53 per cent of the funds available with the District Authorities during the last five years (2004-09) leaving substantial closing balances in various bank accounts. The unspent balances of Rs.0.54 crore left by predecessor Rajya Sabha MP of District Bikaner had not been distributed among the successor Rajya Sabha MPs of the State, rendering them idle.Further,instances of diversion of funds, release of advances to Implementing Agencies (IAs) in excess of the prescribed limit, non-refund of unspent balances by IAs were seen in Audit.

There were several instances of delays in sanctioning works as well as sanctioning works without adhering to stipulated Scheme procedures. An expenditure of Rs.1.44 crore was incurred on 61 works which were not permitted under the Scheme. Also an excess expenditure of Rs.44.48 lakh to three trusts/societies against the prescribed ceiling was found.Performance Audit of the Member of Legislative Assembly Local Area Development Scheme conducted in Alwar, Bharatpur, Bhilwara, Bundi,Churu, Dungarpur, Jhunjhunu and Sikar districts revealed that unsanctioned balance of Rs.17.06 crore was lying in the Personal Deposit Accounts of District Authorities rendering them idle. An expenditure of Rs.1.75 crore was incurred on 140 inadmissible works. 3,047 works amounting to Rs.39.86 crore were sanctioned with a delay of one to 654 days beyond the prescribed period of 45 days from the date of receipt of recommendations. There was delay of three to 829 days in completion of 421 works costing Rs.6.15 crore. Irregular payment of prorata charges of Rs.14.13 lakh was made in respect of 53 works.Implementing agencies did not furnish utilisation certificates/ completion certificates for Rs.24.95 crore of 2,432 works to the concerned District Authorities. There were cases of doubtful expenditure and double payment worth Rs.0.90 lakh.

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