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Financial Performance
Karnataka

Report No. 5 of 2012 - Performance and Financial Audit on Panchayat Raj Institutions and Urban Local Bodies of Government of Karnataka

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Local Bodies
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Sector -

Overview

This Report contains four chapters. The first and the third chapter contain a summary offinances and financial reporting of Panchayat Raj Institutions and Urban Local Bodies respectively. The second chapter contains one performance review, one thematic audit and a paragraph based on the audit of financial transactions of the Panchayat Raj Institutions. The fourth chapter contains a performance review and one thematic audit based on the audit of financial transactions of Urban Local Bodies. A synopsis of the findings contained in the performance reviews and thematic audits are presented in this overview.

A review offinances of Panchayat Raj Institutions revealed that there was no mechanism at the apex level to oversee the devolution of functions to Panchayat Raj Institutions. The Grama Panchayats did not initiate any steps/campaigns to ensure participatory planning in Ward Sabha/Grama Sabha meetings during 2006-11. Zilla Panchayats' control over expenditure was ineffective due to direct transfer of Government of India funds to implementing agencies. Balances under suspense heads of accounts were not reconciled. Internal control mechanism was weak as instances of non-remittances of Government dues, statutory deductions and non-submission of detailed accounts for the amounts drawn on AC bills were noticed.

With a view to improving the socio-economic conditions of the rural population, various centrally sponsored, central plan and state/district sector developmental programmes are implemented in the districts. A review on Rural Social Sector Audit of Tumkur and Koppal districts revealed that while no District Planning Committee was formed in Tumkur district, there was no vision for sectoral development in both the districts. Operational controls in implementation of rural social sector schemes were inadequate as evidenced by misappropriation of scheme funds, payment of wages on fictitious nominal muster rolls, increase in maternal mortality rate, lack of infrastructure facilities in elementary schools and health care units, abnormal delay in completion of water supply projects, etc. The monitoring and internal control mechanism was ineffective due to absence of internal audits, delay in preparation of monthly and annual accounts by Panchayat Raj Institutions.

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