Audit Reports

Goa

Overview

This Annual Technical Inspection Report contains four chapters. The first and second chapters contain an overview and observations of Audit on the accounts and finances of Urban Local Bodies. The third and fourth chapters contain an overview and observations of Audit on the accounts and finances of Panchayati Raj Institutions. A synopsis of the findings contained in the Report is presented in this overview.Only eight out of the 11 functions to be devolved on the Urban Local Bodies as per as per Goa Municipalities Act, were transferred as of 31 March 2010.

Twelfth Finance Commission grants for 2006-07 and 2007-08(RS.4.80 crore) were received late from Government of India and that for the years 2008-09 and 2009-10(RS.4.80 crore) was not received due to delay in furnishing of Utilisation Certificates by the state government.Urban Local Bodies maintain their account on cash basis. Database formats prescribed by CAG were not implemented by the Urban Local Bodies. Further,revised Municipal Accounts Manual is yet to be adopted by the Urban Local Bodies. 623 Utilisation Certificates for grants amounting to RS.159.58 crore were pending from Urban Local Bodies.

The Provisions of the Municipal Solid Waste (Management and Handling) Rules, 2000 have not been implemented by the Municipal Councils of Goa even after a lapse of seven years from the dead line.The failure of the Mormugao Municipal Council to adopt the revised lease rent with annual increase has resulted in accumulation of arrears of rent to the extent of RS.3.59 crore which led to litigation.Leasing of land for 10 years at a lower rate of rent than approved by the Council coupled with lack of internal check resulted in revenue loss to the tune of RS.42.83 lakh to Mhapsa Municipal Council.

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• Preface
• Overview
• Chapter 1 - An Overview of the Urban Local Bodies
• Chapter 2 - Audit Findings
• Chapter 3 - An Overview of the Panchayati Raj Institutions
• Chapter 4 - Audit Paragraphs
• Appendices