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Financial
Assam

Report of 2007 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

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, dealing with the results of audit of accounts of Local Bodies, is presented in two parts. PartA includes three chapters containing observation on the Accounts and Finances of Panchayati Raj Institutions, two performance reviews audit and paragraphs on the audit of Financial Transactions of some of these institutions.PartB comprises two chapters containing observation on Accounts and Finances of Urban Local Bodies and paragraphs on the audit of financial transactions of some of the institutions. A few main audit findings are presented in this overview.

The Panchayat and Rural Development (P&RD) Department had no consolidated information on opening balance, total expenditure and closing balance in respect of PRIs 2 Zilla Parishads spent Rs.64.29 crore during 2002-07 without preparing their annual accounts and 117 GPs did not prepare their budget and spent Rs.88.61 crore during 2002-07 unauthorizedly without budgeting.Differences of Rs. 8.00 lakh in 2 APs at the end of March 2008 and Rs. 3.24 lakh in one ZP at the end of January 2007 remained unreconciled between cash book and pass book. This discrepancy was on account of the monthly reconciliation of balances of cash book and pass book not being conducted by these PRIs.

The lapse was fraught with the risk of misappropriation of funds going undetected.In 3 APs and 2 ZPs, unrealized amount of Rs. 190.37 lakh constituted 41.65 percent of the total demand of revenue arising out of settlement of market etc.Implementation of scheme:167 GPs spent Rs. 40.05 crore towards assistance under IAY without preparation of AAP. 11958 sanitary latrines in 117 GPs and 10321 smokeless chullahs in 167 GPs were not constructed although full amount of assistance under IAY were given to the beneficiaries. Consequently Rs. 61.93 lakh for sanitary latrine and Rs. 11.96 lakh for smokeless chullah were not deducted from the assistance given to the beneficiaries as per the programme guidelines.Blockade of fund of Rs. 4.33 crore at ZP level under EFC and earmarked for creation of database on finances of PRIs.

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