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Financial
Bihar

Report of 2005 - Financial Audit on Urban Local Bodies, Government of Bihar

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Urban Local Bodies
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Sector Agriculture and Rural Development

Overview

15 Urban Local Bodies did not prepare Budget estimates between 2000-01 and 2004-05.Un-authorised expenditure of Rs.27.55 crore was made without making provisions in Budget estimates.26 ULBs did not prepare Annual Accounts ranging from 2 years to 29 years.12 ULBs did not reconcile cash balance with Bank/ Treasury.9 ULBs diverted Grants of Rs.1.11 crore released for specific purposes towards payment of salary In 25 ULBs advance of Rs. 18.17 crore granted during 1999-2005 was outstanding for adjustment In 27 ULBs and Patna Water Board excess and irregular payment of Rs. 8.78 crore was noticed.Most of the ULBs did not maintain Basic records.In 26 ULBs misappropriation of Rs. 3.23 crore in collection account was noticed 18 ULBs did not revise assessment list even after 6 to 37 years of it becoming due.

None of the 27 ULBs prepared Demand and Collection Register of Taxes Three ULBs made short realisation of Bid money of Rs.21.14 lakh By changing situation of road and use of buildings irregularly, underassessment of Rs. 1.01 crore in Patna Municipal Corporation was made.Non-levy of Water rates deprived Gaya Municipal Corporation of revenue of Rs. 9.95 crore.Due to arbitrary fixation of annual rental value, undervaluation of 63.19 lakh was noticed in two Nagar Parishads Rs. 1.40 crore was spent over unauthorised appointment of Casual Labour in 17 ULBs.Inadmissible/excess payment of pay and allowances amounting to Rs. 34.29 lakh was made in three ULBs Grant of Rs. 7.11 crore received for specific purposes under 11th Finance Commission was spent on inadmissible items by Patna Municipal Corporation.

Ineffective execution of schemes of Rs. 54.03 lakh was made in Patna Municipal Corporation.Due to abandonment of works unfruitful expenditure of Rs. 28.72 Lakhs was made in Patna Municipal Corporation. Due to non-refund of loan with interest by Patna Municipal Corporation to HUDCO and HSCL, extra liability of Rs. 4.30 crore was created. Blocking up of Grant of Rs. 2.51 crore received under NSDP was made by Patna Municipal Corporation.State Development Grant of Rs. 21.43 lakh was not utilised by Patna Municipal Corporation.Excess release of funds of Rs. 8.64 crore to 41 ULBs and Short release of funds of Rs.8.64 crore to 80 ULBs were noticed Blockage of funds of Rs. 84.48 lakh was made by Patna Municipal Corporation.Diversion of grant of Rs. 39.34 lakh was made by two ULBs.Selection of schemes without survey of availability of basic services in slum area was made.Execution of scheme in non-slum area involving expenditure of Rs. 2.69 crore was made.Funds of Rs. 1.16 crore provided for upgradations/construction of houses for urban poors were not utilised 55 Schemes amounting to Rs. 34.50 lakh remained incomplete till September 2006.

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