Audit Reports
Compliance
Performance
Bihar
Report of the Examiner of Local Accounts, Bihar on ULBs for the year ended 31 March 2011
Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Urban Local Bodies
Sector
Local Bodies
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. A summary of major audit findings are as under:
- 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.