Audit Reports | Principal Accountant General (Audit) Himachal Pradesh, Shimla

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Compliance

Himachal Pradesh

Annual Technical Inspection Report on Panchayati Raj Institutions and Urban Local Bodies for the Year ended 31 March 2016 Himachal Pradesh

Date on which Report Tabled:

Thu 24 Aug, 2017

Date of sending the report to Government:

Government Type:

State

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Sector Local Bodies

Overview

This Report for the year ended 31 March 2016 has been prepared for submission to the Government of Himachal Pradesh in terms of Technical Guidance and Support to audit of Panchayati Raj Institutions and Urban Local Bodies under Section 20(1) of the Comptroller and Auditor General&39;s (CAG’s) Duties, Powers and Conditions of Service (DPC) Act, 1971.

Audit of PRIs highlighted the following: (a) differences between figures of receipts and expenditure furnished to audit and those uploaded on PRIAsoft, (b) non-maintenance of registers such as stock register, immovable property register, work register, muster roll register, temporary advance register, grants-in-aid register, etc., (c) improper maintenance of accounts of income from own resources and grants-in- aid/ loans, (d) non-reconciliation between cash books and banks pass books, (e) non- conducting of physical verification (f) non-accounting of materials.

Audit of ULBs highlighted the following: (a) non-preparation of annual accounts, (b) non-constitution of Planning Committee, (c) non-preparation of budget estimates, (d) non-reconciliation between cash and bank pass books, (e) non-conducting of physical verification and (f) non-accounting of materials.

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Annual Technical Inspection Report of 2017 - Panchayati Raj Institutions and Urban Local Bodies Government of Himachal Pradesh
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