Audit Reports
Himachal Pradesh
Report of 2008 - Financial Audit on Urban Local Bodies, Government of Himachal Pradesh
Overview
This report contains the results of audit of 16 out of 49 Urban Local Bodies (ULBs) under the scheme of Technical Guidance and Supervision (TGS). The Report contains three Chapters. Chapters I and II containing introduction to the functioning of ULBs and audit comments on accounting procedure, irregularities in execution of works and outstanding revenue receipts etc. Chapter III contains a performance review on Inventory Management in ULBs. A synopsis of the findings contained in the report is presented in the overview. There is one Municipal Corporation, 20 Municipal Councils (MCs) and 28 Nagar Panchayats (NPs) in the State. Overall control of the ULBs rests with Principal Secretary (Urban Development) to the Government of Himachal Pradesh through Director, Urban Development Department.
State Government has not made provision in Acts/Rules for certification of accounts Test check of the records of Municipal Corporation, Shimla, seven Municipal Committees (MCs) 1 out of 20 MCs and eight Nagar Parishad (NPs) 2 out of 28 NPs was conducted during 2009-10 It was noticed that coverage of audit by the local audit department was between 10 and 96 percent during the last three years 2006-07 to 2008-09.
State Government delayed the release of 1 st installment of TFC grant of RS.0.80 crore to Director UDD by 80 days during 2008-09.Contrary to the TFC guidelines, no interest for delay in releasing the TFC grant was allowed by the State Government.Utilisation certificates (UCs) amounting to RS.12.43 crore were awaited from 28 ULBs During 2007-09, RS.82.54 lakh for maintenance of roads, were not utilized by six ULBs.In six ULBs, 21 assets (Parking, Shops, Hall and Rehan Basera) created at a cost of RS.61.70 lakh were lying idle.