Audit Reports

Bihar

Overview

The Examiner of Local Accounts (ELA), Bihar, Patna heads the Local Audit Department (LAD) under the supervision of the (Principal) Accountant General (Audit), Bihar. The Government of Bihar has declared the ELA as statutory auditor of Urban Local Bodies (ULBs). The ELA conducts Audit of Local Bodies in accordance with provisions of the Local Fund Audit (LFA) Act, 1925 and various other acts, rules and manuals of the Government of Bihar.

The State Government was deprived of revenue to the tune of Rs 13.68 crore due to non deposit of Education and Health Cess in Government Account by nine ULBs.There was unfruitful expenditure of Rs 2.24 crore on construction of drains and roads in Nagar Parishad, Bettiah.There was irregular expenditure of Rs 48.35 lakh in execution of BRGF schemes in Nagar Parishad, Masaurhi.In eight ULBs, Rs 68.22 lakh was misutilised on purchase of walky-talky, biometric attendance machine and maintenance of office/municipal building etc. though not permissible under the guidelines.Despite expenditure of Rs 59.13 lakh in 11 ULBs under e-governance, neither database was created nor accounts were maintained in computerised system.

There was huge outstanding of holding tax of Rs 12.26 crore against Government buildings in 16 ULBs and Rs 1.72 crore was outstanding as shop rent in 10 ULBs.An amount of Rs 72.97 crore remained blocked in 19 ULBs for varying periods due to non-utilisation.There was poor/non -maintenance of Accounts by the ULBs.The performance audit of release and utilisation of Twelfth Finance Commission grants by ULBs in the State revealed that in eight ULBs, Rs 68.22 lakh was misutilised on purchase of walkie-talkies, bio-metric attaendance machine and maintenance of office/municipal buildings,though not permissible under the guidelines.It was also noticed that the State Government submitted Utilisation Certificates of Rs 127.80 crore to GoI immediately on receipt of grants, which were not realistic.

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