Audit Reports

Rajasthan

Overview

This Report includes four Chapters. Chapters I and III present overviews of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter II comprises one performance audit and four audit paragraphs and Chapter IV comprises one performance audit and five audit paragraphs arising out of the compliance audit of the PRIs and ULBs respectively.A synopsis of important findings contained in this report is presented in this overview.Own revenue of PRIs for the year 2012-13 was much less than one per cent of their total receipts. As such they were totally dependent on the Government grants. PRIs continue to maintain the annual accounts in conventional formats though the State Government had accepted the simplified Accounting Formats issued by the Ministry of Panchayati Raj, Government of India. Database on the finances of PRIs was, however, not developed. Substantial portion of Central/State grants was not utilised for extending the intended benefits to the rural people.

Performance Audit of implementation of Indira Awaas Yojana (IAY) in selected districts, blocks and gram panchayats revealed that only 77.52 percent of available funds were utilised during 2008-13 at the State level.Instances of selection of ineligible beneficiaries, deduction of Central assistance of Rs.23.90 crore, delay in release of State share, irregular adjustment of IAY funds (Rs.3.83 crore) and delayed preparation of Chartered Accountant reports on accounts etc. were noticed. The IAY beneficiaries were not provided sanitary latrines, drinking water and electricity through convergence with other schemes. Monitoring of the implementation of IAY and inspection of constructed houses was weak and unreliable. Grievance redressal mechanism remained inadequate. Management Information System Programme Software 'AWASSoft' was not working effectively.

Lack of monitoring of execution of drinking water supply projects under Swajaldhara Yojana and follow up of instructions of State Water and Sanitation Mission, by Zila Parishad, Jaisalmer resulted in these projects lying incomplete for more than six years, rendering expenditure of Rs.52.06 lakh unfruitful and deprived drinking water to residents of desert areas.Tardy implementation of a special project under Swamajayanti Gram Swarozgar Yojana in Baran district, resulted in under-utilisation of Rs.2.19 crore which remained with Zila Parishad (Rural Development Cell),Baran in a bank account and non-achievement of the intended target. Besides,the project could not avail support of Rs.1.10 crore from Government of India and the State Government.Failure of the State Government to take concrete follow up action on recommendations of Public Accounts Committee for removal of unauthorised occupation of quarters and slackness of Panchayat Samiti, Amber in taking possession of the quarters from Public Works Department led to unauthorised occupation of Panchayat Samiti's land valuing Rs.2.81 crore and the quarters constructed thereon.

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• Index
• Preface
• Overview
• Chapter 1 - An Overview of Accounts and Finances of Panchayati Raj Institutions
• Chapter 2 - Performance Audit and Compliance Audit of Panchayati Raj Institutions
• Chapter 3 - An Overview of Accounts and Finances of Urban Local Bodies
• Chapter 4 - Performance Audit and Compliance Audit of Urban Local Bodies
• Appendices
• Glossary