Audit Reports

Jharkhand

Overview

The Report contains eight chapters containing observation of audit on accounts and financial management, revenue receipts, establishment, transaction audit,implementation of schemes, other important observations and conclusion and recommendations.A synopsis of the audit findings contained in the Report is presented in this overview.State Government dissolved all ULBs during the period 1986 to 1995 and since then elections were not taken place. In some of the ULBs elections were conducted in March 2008. Due to non-holding of elections, the ULBs did not receive Rs 66.09 crore and Rs 918.72 crore upto 2006-07 under recommendations of the 11th & 12th Finance Commission and under Jawaharlal Nehru National Urban Renewal Mission(JNNURM) respectively.

ULBs are financially dependent on grants and loans from the Government and their own resources are meager. The available manpower in ULBs is not sufficient.Shortage of staff ranges from 3.84 per cent to 63.88 per cent. Despite prohibition, 15 ULBs spent irregularly Rs 3.67 crore during 2000-2007 on engaging casual labourers.In contravention of the provisions of the Act, 15 ULBs irregularly maintained 89 additional bank accounts and deposited Rs 14.46 crore in them.Eleven ULBs, out of 18 test checked ULBs, did not prepare budget estimates during 2002-07. Remaining seven ULBs prepared unrealistic budget and utilized only 2.95 per cent to 48.97 per cent of the budget provision.Eleven ULBs incurred unauthorized expenditure of Rs 85.71 crore during 2002-07 without preparing budget estimates.

The expenditure of Rs 206.23 crore incurred by 18 ULBs could not be scrutinized due to non-preparation of Annual Accounts for the period 2002-07.Only 56.98 per cent of grants & loans were utilized during 2002-07.Basic records viz. Advance Ledger, Loan Register, Loan Appropriation Register,Grant Register, Demand and Collection Register of Holding Tax, Work Register,Unpaid Bill Register, Annual Report, Deposit Ledger, Register of lands, Register of revenue resources, Asset register were not being maintained by most of the ULBs.In seven ULBs, a difference of Rs 2.31 crore between balances as per Cash book and Bank /Treasury Account was not reconciled.

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• Preface
• Overview
• Chapter 1 - Introduction
• Chapter 2 - Accounts and Financial Management
• Chapter 3 - Revenue Receipts
• Chapter 4 - Establishment
• Chapter 5 - Transaction Audit
• Chapter 6 - Implementation of Schemes
• Chapter 7 - Other Important Observation
• Chapter 8 - Conclusion and Recommendation
• Appendices