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Financial
Rajasthan

Report of 2011 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Rajasthan

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Panchayat Raj Institutions,Urban Local Bodies
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Sector -

Overview

This Report includes four Chapters. Chapters-I and III represent an overview of the accounts and finances of the Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) respectively. Chapter-II comprises two performance audits and four audit paragraphs and Chapter-IV comprises one performance audit and four audit paragraphs arising out of the financial transactions of the PRIs and ULBs respectively.A synopsis of important findings contained in this report is presented in this overview.

Panchayati Raj Institutions continue to maintain the accounts in conventional formats though the State Government had accepted the simplified Accounting Formats prescribed by the Comptroller and Auditor General of India. Database on the finances of PRIs was not yet developed. There was no system of consolidation and compilation of accounts at the State level in respect of receipts and expenditure of the various tiers of PRIs. Inspite of direction of Panchayati Raj Department, five Zila Parishads (Panchayat Cell) did not transfer share of royalties on minerals of Rs.4.85 crore to Gram Panchayats.Performance Audit of implementation of Mahatma Gandhi National Rural Employment Guarantee Scheme in 16 districts revealed that State Government released its share with delay, there were instances of unauthorised advances to Sarpanches (Rs.40.19 lakh), excess administrative expenditure (Rs.73.59 crore),mis-classification of funds (Rs.7.34 crore), non-recovery from Post Offices (Rs.4.18 crore) and non-transfer of unspent balance of Rs.2.33 crore of two schemes to MGNREGA.

Instances of deficiencies viz. delayed/non-payment of wages to workers, infructuous expenditure (Rs.10.22 crore), unauthorised employment of Rs.48.21 crore, expenditure of Rs.64.68 crore on material cost beyond the prescribed limit, expenditure of Rs.277.12 crore on incomplete works, expenditure of Rs.30.66 crore on non-permissible works and purchase of material without adherence to financial provisions (Rs.20.79 crore) were also noticed. 12 works were not found in existence in physical verification by Audit and lack in maintenance of records, deficiencies in social audit and monitoring were noticed.Performance Audit of implementation of Backward Regions Grant Fund Programme in seven districts revealed that the State lost support of Rs.188.99 crore from the Central Government due to tardy utilisation of grants and Rs.163.83 crore was lying unutilised in the developmental fund. Together they accounted for 35 per cent of the total outlay for the programme. In addition, instances of blocking of funds of Rs.2.98 crore on purchase of computers, diversion of funds of Rs.13.73 crore, submission of inflated utilisation certificates of Rs.19.98 crore, irregular expenditure of Rs.5.85 crore on unapproved works and non-utilisation of funds for training programme were noticed. Only one per cent of targeted personnel were provided employment oriented training.

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