Audit Reports
Goa
Report of 2007 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Goa
Overview
This Annual Technical Inspection Report contains two chapters. The first chapter contains observations of Audit on the accounts and finances of Urban Local Bodies and the second chapter contains observations on the accounts and finances of Panchayati Raj Institutions. A synopsis of the findings contained in this Report is presented in this overview.Only eight out of the 11 functions to be devolved on the Urban Local Bodies as per the Goa Municipalities Act, 1968 were transferred as of 31 March 2009.
Twelfth Finance Commission grants for 2006-07 and 2007-08 (Rs.4.80 crore) were not received in time due to non-furnishing of Utilisation Certificates for grants released during 2005-06.The receipts and expenditure of the ULBs during 2004-05 to 2007-08 revealed that the surplus/deficit varied widely ranging from a surplus of Rs.4.79 crore during 2005-06 to a deficit of Rs.2.78 crore during 2007-08 indicating poor budgeting.Revised Municipal Accounts Manual as per NMAM is yet to be adopted by the ULBs. Utilisation Certificates for grants amounting to Rs.94.80 crore were pending from ULBs.The Provisions of the Municipal Solid Waste (Management and Handling) Rules, 2000 have not been implemented by the municipal authorities of Goa even after a lapse of five years from the dead line.
Schemes under the Jawaharlal Nehru National Urban Renewal Mission to be implemented by the Corporation of the City of Panaji (CCP) and other MCs had been delayed due to non conformity of the preconditions of the Scheme. Consequently, grant of Rs.7.50 crore could not be availed from the Central and State Governments.Misappropriation of cash of Rs.40.77 lakh was noticed in Ponda Municipal Council due to non-adherence of provisions of Municipal Account Code and lack of proper internal check.Procurement of five tractor towed sweeping machines without ascertaining its maneuverability and working out the cost benefit analysis resulted in idle investment of Rs.1.12 crore.Recovery of Rs.1.02 crore from Sopo contractors was outstanding due to ineffective collection system.