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Compliance Performance
Bihar

Report of 2010 -Report of the Examiner of Local Accounts Bihar on Urban Local Bodies, Government of Bihar for the year ended 31 March 2010

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 report contains five chapters. A synopsis of the findings contained in paragraphs is presented in this overview.Sixty four cases of surcharge involving RS.68.87 Lakh were proposed and notices were issued for recovery by the ELA, Bihar in 24 ULBs.Seventeen Surcharge Orders were issued in 10 ULBs amounting to RS.81.76 Lakh during 2008-09 to 2009-10.ELA, Bihar has sent eight Certificate Requisitions amounting to RS.20.77 Lakh in four ULBs to respective District Certificate Officers for filing Certificate Cases under Section 5 of Public Demand Recovery Act, (PDRA) 1914 during 2008-09 to 2009-10. A total sum of RS.90.34 Lakh representing non/short credit, rent outstanding, bid money dues etc. was recovered at the instance of audit in 63 ULBs.

A total sum of RS.3.82 Crore of specific grants sanctioned by the Government was diverted by 21 ULBs, towards payment of salary and allowances to staff, meeting other recurring and establishment expenses.In 30 ULBs, vouchers worth RS.10.44 crore were not produced before audit for necessary checks.The State Government was deprived of revenue to the tune of RS.18.78 Crore due to non deposit of Education and Health Cess in Government Account by 62 ULBs.Due to non imposition of Education and Health Cess and imposition at lower rate the loss sustained by 10 ULBs and State Government was of RS.24.24 Lakh and RS.218.18 Lakh respectively.

In 75 ULBs the Tax Collectors, Tax Darogas, Cashiers, Accountants and other collecting staffs either failed to deposit or short deposited RS.2.07 Crore being the collection amount on account of tax, fees and other miscellaneous revenues.Collection money to the tune of RS.81.49 Lakh was directly appropriated by the cashier /collecting staffs towards expenditure in 17 ULBs.Loss to the tune of RS.1.65 Crore was incurred in 42 ULBs due to non/short realization of bid money on account of settlement of properties. A sum of RS.13.08 Lakh was defalcated by the cashier of Raxaul Nagar Parishad.Irregular Payment RS.31.07 lakh was made on account of Salary to eight employees due to Continuance in Service beyond the date of superannuation in Muzaffarpur Municipal Corporation (MMC) A sum of RS.8.24 lakh was paid to the 13 staffs of Samastipur Nagar Parishad on account of irregular appointment.Casual labourers were paid RS.10.38 Crore by 53 ULBs despite ban on engagement of casual labourers on daily wage basis by the State Government.In 17 ULBs, P.F. deductions amounting to RS.118.93 Lakh were not deposited into individual P.F. account.

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