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Financial
Bihar

Report of 2006 - Financial Audit on Panchayat Raj Institutions, Government of Bihar

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Panchayat Raj Institutions
Sector -

Overview

The report has nine chapters which bring out the status of Panchayat Raj Institutions (PRIs), Accounting and Audit arrangements, role of District Planning Committee in Chapter I,budget and financial management in Chapter II, major lapses in revenue management in Chapter III. Chapter IV deals with several irregularities in execution of schemes / works and mounting unadjusted advances. A review on transfer of functions, functionaries and funds to PRIs is given in Chapter V. Various cases of recovery at the instance of audit is dealt in Chapter VI. Proposals for recovery by surcharge proceedings, non-settlement of outstanding paras and conclusions and recommendations are given in Chapter VII, VIII & IX respectively.

State Govt. yet to notify minimum and maximum rates of taxes to be imposed by PSs and GPs so as to enable them to augment their sources of revenue.PRIs yet to start preparation of Annual Accounts. Hence utilisation of grants and other funds could not fully vouched.District Planning Committees required to consolidate the development plans of PRIs to prepare a draft development plan for the district remained non-functional.State Govt. yet to frame rules regarding time and process to be followed for preparation of budget estimates.7 out of 12 ZPs test checked did not prepare budget estimates though an expenditure of Rs. 188.27 crore was incurred.Budget estimates prepared in 5 ZPs were also not realistic as wide variation persisted between the provisions and the actuals.

PRIs maintained several cash books without codifying and classifying the nature of transactions and reconciling the balance with Bank/Treasury. In 6 ZPs the unreconciled difference was Rs. 8.02 crore.EFC grants meant for repair and maintenance of existing assets, maintenance of accounts and development of database was not found utilized. One ZP misutilised Rs. 8.33 lakh towards other purposes and the State Govt. blocked Rs. 5.72 crore by depositing in Civil Deposits which was meant for the purpose of development of database.

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