Audit Reports
Maharashtra
Report of 2009 - Financial Audit of Urban Local Bodies and Panchayati Raj Institutions of Government of Maharashtra
Overview
The Report comprises six chapters under two sections. Section A includes three chapters containing observations on the Accounts and Finances of Panchayati Raj Institutions, one performance review on 'Jalswarajya Project in Maharashtra' and five transaction audit paragraphs. Section B comprises three chapters containing observations on the Accounts and Finances of Urban Local Bodies, two performance audits on (i)Information Technology Audit of the Property Tax, Water billing and other Citizen Service Modules of Kalyan Dombivli Municipal Corporation(ii) Functioning of Mira Bhayandar Municipal Corporation and 15 transaction audit paragraphs. A summary of major audit findings is presented in this overview.
The allocation from total revenue of the state to Panchayati Raj Institutions showed a declining trend from 18.93 per cent in 2005-06 to 17.38 per cent in 2009-10 as against 40 per cent recommended by the Second Maharashtra State Finance Commission.All the 33 Zilla Parishads had not finalised (May 2011) their accounts for 2009-10 although the same should have been finalized by 30 June 2010 and the arrears of their accounts and certification by the Chief Auditor,Local Fund Accounts ranged between one and six years. The State Government had so far not implemented the accounting format prescribed by the Comptroller and Auditor General of India.
Out of 3391 Gram Panchayats selected in the project, 383 Gram Panchayats were deleted from the project for various reasons. The concerned organizations failed to facilitate the formation of inclusive,responsible and skilled, village water supply and sanitation committees and build their capacities so as to empower them to execute the project through participatory process.The expenditure of Rs.1.92 crore incurred on community infrastructure became wasteful due to the abandoned works. Unspent grant of Rs.1.02 crore was not recovered from the 107 Gram Panchayats of two Zilla Parishads though they had completed the projects in all respects. Excess release of grants of Rs.1.01 crore was not recovered from 91 Gram Panchayats of two Zilla Parishads. Out of 3008 Gram Panchayats in the project, 617 Gram Panchayats have not yet completed the project cycle or were at incomplete stages. Overall delay in completion ranged from 42 to 77 months beyond stipulated period.
Download Audit Report
- Preface
- Overview
- Chapter 1 - Accounts and Finances of Panchayati Raj Institutions
- Chapter 2 - Water Supply and Sanitation Department
- Chapter 3 - Rural Development and Water Conservation Department
- Chapter 4 - Account and Finances of Urban Local Bodies
- Chapter 5 - Kalyan Dombivli Municipal Corportation
- Chapter 6 - Development Department
- Appendices