Audit Reports
Goa
Report of 2006 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Goa
Overview
Only eight out of the eleven functions to be devolved on the ULBs as per the Goa Municipalities Act 1968 were transferred as of 31 March 2008. Twelfth Finance Commission grants for 2006-07 were not received due to nonfurnishing of Utilisation Certificates for grants released during 2005-06.No functionaries were transferred to perform the transferred functions.The working results of the ULBs which indicated a deficit of Rs 2.73 crore in 2004-05 had improved to Rs 4.79 crore surplus in 2005-06 but fell to Rs 0.70 crore surplus in 2006-07.
Revised Municipal Accounts Manual is yet to be adopted by the ULBs.Utilisation Certificates for grants amounting to Rs 20.07 crore were pending from ULBs.In the absence of any laid down criteria DMA released grants arbitrarily to ULBs.The requirement of the Municipal Solid Waste (Management and Handling) Rules, 2000 has not yet been met in spite of lapse of the prescribed period.Annual Technical Inspection Report (Local Bodies) for the year ended 31 March 2007 The Jawaharlal Nehru National Urban Renewal Mission to be implemented by the Corporation of the City of Panaji (CCP) had been delayed due to non conformity of the preconditions of the Scheme.The CCP lost Rs 7.15 lakh due to continuation of expired lease at old rates.Only five of the 26 functions to be devolved on the ZPs have been devolved on them.
Only 13 of the 29 functions to be devolved on the VPs have been devolved on them.The working results of the PRIs indicated that the surplus decreased from Rs 5.42 crore in 2004-05 to a deficit of Rs 7.87 crore in 2006-07. The PRIs are yet to adopt the revised accounting formats prescribed by CAG.Utilisation Certificates for grants amounting to Rs 48.06 crore were outstanding.Rs 3.31 crore developmental grants were released to 25 non-entitled VPs.Two garbage compactors worth Rs 27.27 lakh were lying unutilised for over three years in South Goa Zilla Panchayat. Compensation in lieu of Octroi was short released to ZPs/VPs by Rs 8.23 crore.