Section 23 in The M.P. Sthaniya Nidhi Sampariksha Niyam, 1974
23. Part I of the Director's Report.
- Part I of the Director's Report shall comprise paragraphs dealing with the following :-(i)an introduction mentioning the date of audit, the date of last audit, the period covered by audit and the name of the Auditor and the name of the Principal Officer;(ii)a review of the previous audit reports, both Parts I and II, with special remarks on the important objections of minor nature shall be detailed in an appendix enclosed with the reports;(iii)serious breaches of accounts rules;(iv)payments contrary to law including double payments and over payments of individual items not below Rs. 10;(v)deficiency or loss of money or other property due to negligence or misconduct or failure to bring into account any amount due to the local authority in accordance with rules, bye-laws etc. framed for the purpose;(vi)any other cases of material impropriety or irregularity such as abnormal delay in making payments or in realising taxes, etc;(vii)delects in procedure which are calculated to lead to fraud;(viii)percentage of collections of taxes for the year under audit as compared with the percentage of the preceding two years;(ix)observation on the financial position of the local authority alongwith a statement showing the floating assets and liabilities;(x)certificate regarding the proper utilization of grants-in-aid received by the local authority during the period covered by audit;(xi)a certificate as to the correctness of annual accounts;(xii)a certificate regarding revenue derived and grants-in-aid admissible to local authority for Government Court tee labels, property tax, entertainment tax etc.;(xiii)a certificate on the check of Annual Establishment Return of employees under pension scheme or allowed to contribute to Provident Fund benefits;(xiv)a certificate regarding utilization of loans as per the conditions attached thereto;(xv)concluding remarks giving a resume of the important issues dealt in the report and the Auditor's opinion regarding the state of the accounts as a whole.
