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Financial
Assam

Report of 2012 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

Date on which Report Tabled:
Mon 04 Aug, 2014
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

There are 2407 PRIs in the State. The Principal Secretary, Panchayat and Rural Development Department (PRDD) is the administrative head of PRIs District Planning Committees (DPC) have been formed in all districts of General Areas but they were yet to perform their mandated functions as envisaged in Article 243 ZD of the Constitution. The State Government appointed nine Ombudsmen and two Deputy Ombudsmen in 11 out of 27 districts in the State under section 27 (I) of the MGNREG Act, 2005. However,there was no provision in the Assam Panchayat Act (AP Act).Asset Registers were not maintained by 25 test checked PRIs and the State Government also did not call for any return on the nature of asset, year of creation and monetary value of the assets.25 out of 61 test checked PRIs had not prepared Budget Estimates during 2008-09 to 2011-12 and seven PRIs incurred expenditure of RS.2.97 crore without preparation of budget.

An amount of RS.8.15 lakh was fraudulently withdrawn from bank instead of RS.1.15 lakh by tampering the amount of three cheques meant for payment of Value Added fax (VAT) and implementation of District Development Plan (DDP) scheme. Out of fraudulent withdrawal of RS.17.00 lakh (RS.18.15 lakh -RS.1.15 lakh), RS.9.00 lakh was recovered and RS.8.00 lakh still remained unrecovered.Execution of plantation works during the years 2009-10 to 2011-12 under Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) was doubtful as the Block Development Officer (BDO), Sissiborgaon Development Block (DB) failed to produce any records in support of actual execution of the works amounting to RS.99.24 lakh Moreover, no evidence of plantation was found during joint physical verification conducted in three cases.

Annual Technical Inspection Report for In year 201J-Li The Chief Executive Officer (CEO), Golaghat Zilla Parishad (ZP) unauthorisedly incurred an expenditure of RS.49.51 lakh out of RS.59.72 lakh retained from the District Development Plan (DDP) fund as contingency in violation of the DDP guidelines. The CEO also failed to produce records in support of expenditure of RS.11.85 lakh.Irregular financial assistance of RS.2.15 crore was provided by the Block Development Officer (BDO), Golaghat North Development Block (DB) to 541 beneficiaries which did not belong to the BPL households depriving 541 genuine beneficiaries of the benefit of IAY scheme.Construction of Bamboo Mat Industry at Mandia remained incomplete for five years after spending RS.95.77 lakh resulting in unproductive expenditure. The objective of the scheme remained unachieved as local people of the district were deprived of an opportunity of earning their livelihood.Guide bunds constructed without appropriate technical estimates and approval were not capable of resisting water pressure during Hood due to which these bunds were washed away resulting in doubtful expenditure of RS.76.61 lakh.

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