Audit Reports
Kerala
Report No.4 of the year 2024 - Local Self-Government Institutions for the year ended March 2022
Overview
This report comprises of five chapters of which Chapter I and II contain an overview of organisation, devolution, accountability, finances and financial reporting issues of Local Self-Government Institutions (LSGIs) and comments arising from supplementary audit under the scheme for providing Technical Guidance and Supervision by the Comptroller and Auditor General of India. Chapter III, IV and V contains one performance audit, one subject-specific compliance audit and six compliance audit paragraphs.
Chapter I – This chapter contains the organisation, devolution and accountability framework of Local Self-Government Institutions.
Chapter II - This chapter deals with the finances and financial reporting issues of Local Self-Government Institutions.
Chapter III - This chapter contains a Performance Audit on the assessment, levy, collection and accounting of Property tax in Urban Local Bodies containing audit findings on the shortcomings in assessment, levy, collection and accounting of property tax, instances of monitoring failures, etc.
Chapter IV - This chapter contains a Subject Specific Compliance Audit on ‘Implementation of Deen Dayal Upadhyaya Grameen Kaushalya Yojana’ containing audit findings on the irregularities in the selection of project implementing agencies and awarding of projects, irregularities in the conduct of training and placement, etc.
Chapter V - This chapter contains six compliance audit paragraphs containing audit findings on embezzlement of funds, unfruitful expenditure, non/short realisation and other irregularities.
Download Audit Report
- Table of Contents
- Preface
- Overview
- Chapter I – Organisation, devolution and accountability framework of Local Self-Government Institutions
- Chapter II - Finances and financial reporting issues of Local Self-Government Institutions
- Chapter III - Performance Audit on the assessment, levy, collection and accounting of Property tax in Urban Local Bodies
- Chapter IV - Subject Specific Compliance Audit on ‘Implementation of Deen Dayal Upadhyaya Grameen Kaushalya Yojana’
- Chapter V - Compliance audit paragraphs
- Appendices