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 nonholding of elections, the ULBs did not receive Rs. 85.69 crore and Rs. 36.86 crore upto 200708 under recommendations of the 11 th & 12 th 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 meagre. The available manpower in ULBs is not sufficient. Shortage of staff ranges from 3.85 per cent to 100 per cent.In contravention of the provisions of the Act, 15 ULBs irregularly maintained 110 additional bank accounts and deposited Rs.18.32 crore in them.

Nine ULBs, out of 18 test checked ULBs, did not prepare budget estimates during 2006-08.Remaining nine ULBs prepared unrealistic budget and utilized only 2.37 per cent to 87.16 per cent of the budget provision.11 ULBs incurred unauthorized expenditure of Rs. 48.30 crore during 2005-08 without preparing budget estimates.The expenditure of Rs. 112.97 crore incurred by 17 ULBs could not be scrutinized due to nonpreparation of Annual Accounts for the period 2005-08.Only 41.68 per cent of grants & loans were utilized during 2005-08.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 nine ULBs, a difference of Rs. 3.83 crore between balances as per Cashbook 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 Scheme
• Chapter 7 - Other Important Observations
• Chapter 8 - Conclusion and Recommendation
• Appendices