Compliance
Civil

Report 24 of 2016 - Compliance Audit on Union Territories without Legislatures - Civil

Date on which Report Tabled:
Fri 12 Aug, 2016
Date of sending the report to Government:
Government Type:
Union
Union Department
Civil
Sector Taxes and Duties,Finance

Overview

There are seven Union Territories (UTs) specified under Part II of the First Schedule to the Constitution of India, viz., Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, Lakshadweep, National Capital Territory of Delhi and Puducherry. Except for the National Capital Territory of Delhi and Puducherry, UTs do not have Legislature.

This Report contains compliance audit observations of the five Union Territories without legislatures. Audit sought to examine the transactions relating to expenditure, receipts, assets and liabilities of audited entities to ascertain compliance to provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by competent authorities. The observations pointed out in this Report relates to Irregular/Avoidable payments, injudicious release of funds, Blocking of funds, embezzlement of government money, Deficiencies in the working of Panchayati Raj Institutions etc.

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