Audit Reports
Madhya Pradesh
Report No. 3 of the year 2022 - Performance Audit of Implementation of 74th Constitutional Amendment Act in Madhya Pradesh, Government of Madhya Pradesh.
Overview
This Report contains major findings arising out of the Performance Audit on Implementation of 74th Constitutional Amendment Act in Madhya Pradesh for the year ended 2019-20. The Report is structured in five chapters. Chapter I provides general information about 74th Constitutional Amendment Act, trend of urbanisation in Madhya Pradesh, profile of urban local bodies, audit objectives, sources of audit criteria, audit scope and methodologies; Chapter II provides comparison of State level legislations with 74th Constitutional Amendment Act and powers of the State Government over urban local bodies; Chapter III provides actual status of devolution of functions, limited powers over manpower, institutional mechanism for empowerment of urban local bodies, functioning of Property Tax Board and response of the State Government to State Finance Commission recommendations; Chapter IV includes sources of revenue, own revenue of urban local bodies, utilisation of education cess, fiscal transfers to urban local bodies, Central Finance Commission grants, realisation of property tax, service charges, non-levy of user charges for solid waste management, levy on outdoor advertisement, levy on mobile tower, shop rent while Chapter V is about Conclusion of the Report. This Performance Report has financial effect of `752.23 crore involving issues of property tax, service charge, collection of water charges and shop rent.
The audit has been conducted in conformity with the Auditing Standards of the Comptroller and Auditor General of India. Audit samples have been drawn based on statistical sampling. The specific audit methodology adopted has been mentioned in the Audit report. The audit conclusions have been drawn and recommendations have been developed taking into consideration the views of the Government.
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