Audit Reports
Bihar
Report of 2011 - Report of the Examiner of Local Accounts Bihar on Urban Local Bodies, Government of Bihar for the year ended 31 March 2011
Overview
The report contains five chapters. A synopsis of the findings contained in paragraphs is presented in this overview.Five cases of surcharge involving RS.2.42 lakh were proposed and notices were issued for recovery by the ELA, Bihar in three ULBs, during the year 2010-11.A sum of RS.22.99 lakh with respect to non/short credit, rent outstanding,bid money dues etc. was recovered at the instance of audit in 12 ULBs.The State Government was deprived of revenue to the tune of RS.13.68 crore due to non deposit of Education and Health Cess in Government Account by nine ULBs.There was a huge outstanding holding tax of RS.12.26 crore against Government buildings in 16 ULBs.
In 14 ULBs, the unrealised taxes on private holdings stood at RS.28.20 crore.A sum of RS.1.72 crore was outstanding as shop rent in 10 ULBs.PMC suffered a revenue loss of RS. 1.56 crore due to short realisation of royalty.There was blockage of RS.72.97 crore in 19 ULBs for varying periods due to non-utilisation.There was Poor/Non- Maintenance of Accounts by the ULBs.There was unfruitful expenditure of RS.2.24 crore on construction of drains and roads in Nagar Parishad, Bettiah.There was irregular expenditure of RS. 48.35 lakh in execution of BRGF schemes in Nagar Parishad, Masaurhi.
There was irregular payment of RS. 52.38 lakh to ITI, Bangalore for computerisation (e-governance) in PMC.In eight ULBs, RS. 68.22 lakh was misutilised on purchase of walky-talky,biometric attendance machine and maintenance of office/municipal building etc.though not permissible under the guidelines.Grants of RS. 30.12 lakh released to four ULBs during 2009-10 lapsed due to delayed receipt by respective ULBs.Despite expenditure of RS. 59.13 lakh in 11 ULBs under e-governance, neither database was created nor accounts were maintained in computerised system.State Government submitted utilisation certificate of RS. 127.80 crore to Finance Department, Government of India just after its release which was not realistic.
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Index (0.23 MB) Download
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Preface (0.03 MB) Download
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Overview (0.03 MB) Download
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Chapter 1 - Introduction - ULB in the State of Bihar (0.12 MB) Download
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Chapter 2 - Financial Management and Reporting (0.08 MB) Download
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Chapter 3 - Internal Control Mechanism (0.03 MB) Download
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Chapter 4 - Execution of Schemes (0.08 MB) Download
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Chapter 5 - Performance Audit of ÔÇ£Provision of drinking water facilities" by ULBs in the State of Bihar (0.10 MB) Download
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Chapter 6 - Conclusion and Recommendation (0.03 MB) Download
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Appendices (0.13 MB) Download
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Glossary (0.04 MB) Download