ACCOUNTS AND AUDIT OF THE COMUNIDADES
The budget and accounts are maintained on year to year basis. The accounts are closed at the end of the year to arrive at the balance showing thereof outstanding recovery (debtors) as well as outstanding liability (creditors) and indicating the revenue available for disbursement as Jono or Dividend or the amount to be contributed by the Gaunkars/Componentes towards meeting the deficit. Any debts, loss or deficit has to be borne by all the Gaunkars/Componentes of the respective Comunidade proportionately, to meet any such eventualities. The internal audit of all Comunidades is to be conducted by the office of the Administrator of Comunidades after the accounts are examined by the General Body. The external audit is to be carried out by the Administrative Tribunal thereby passing the Order confirming the internal audit. Presently, it is understood that for the last 30 years or more, no audit is carried out by the Administrative Tribunal as no accounts are maintained by the office of the Administrators of Comunidades in terms of the provisions of the Code. Huge funds are swindled without any accountability, in the absence of external audit by the Administrative Tribunal of the State. The Pension Fund Account of all the Comunidades� administration in Goa, maintained by the Administrator of Comunidades of Central Zone, Panaji, has been ransacked without trace since the year 1980 onwards, in the absence of effective audit by the Administrative Tribunal. Loans and Advances understood to have been advanced from the Pension Fund Account to the extent of a Crore, if not more, to certain persons including the then Administrator of Central Zone, have not been recovered till date and all records of the same are understood to be destroyed.