Audit Reports
Madhya Pradesh
Report of 2010 - Annual Technical Inspection Report on Urban Local Bodies and Panchayati Raj Institutions, Government of Madhya Pradesh
Overview
The Report consists of two Parts- Part -1 on Urban Local Bodies (ULBs) and Part -II on Panchayati Raj Institutions (PRIs). Part I is divided into three Chapters.Chapter I is an Overview of the Finances of ULBs including the Accounting Procedures, Chapter II features a Performance Audit of Swama Jayanti Sahari Rojgar Yojana and Chapter -III contains Transaction Audit paragraphs. Part II consists of two Chapters which includes Chapter I Overview on Finances of PRIs including accounting procedures and Chapter II on Transaction Audit paragraphs.
Accounting formats as prescribed by the Task Force constituted by the Comptroller & Auditor General of India were not adopted by the ULBs.Reconciliation of difference of Rs.2.14 crore between balances of Cash Book and bank pass book was not done by three ULBs.There was non recovery of revenue (tax as well as non-tax) amounting to Rs.23.63 crore by ULBs.Advances amounting to Rs.1.83 crore were not recovered from individuals of two ULBs.Funds of Rs.7.98 crore were lying idle in the bank account of the District Urban Development Authority.
There was irregular adjustment of subsidy by banks.There were irregularities in Release and Utilisation of Thirteenth Finance Commission's Grants by ULBs.There was loss of revenue due to non-allotment of commercial shops amounting to Rs.2.68 crore.Accounts in PRIs were not kept in the formats recommended by the Comptroller and Auditor General of India on the recommendations of the Eleventh Finance Commission.There were irregularities in Release and Utilisation of Thirteenth Finance Commission's grants by PRIs.