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Compliance Financial Performance
Sikkim

Annual Technical Inspection Report on Panchayat Raj Institutions & Urban Local Bodies 2013-14 Sikkim

Date on which Report Tabled:
Mon 28 Mar, 2016
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 Local Bodies

Overview

This report contains four Chapters. Chapter I has two sections, Section A gives an overview of the Panchayat Raj Institutions in the State and Section 'B' contains audit comments on Financial Reporting. Chapter II and IV contain Compliance Audit Paragraphs related to PRIs and ULBs respectively. Chapter III has two sections, Section ‘A’ gives an overview of the Urban Local Bodies in the State and Section ‘B’ contains comments on Financial Reporting.

Sikkim Panchayat Act, 1993 provides for collection of taxes under Section 39(1) and 40(1). The information in this regard was received from 114 GPs out of which 22 GPs had neither initiated any steps to identify the areas for levying taxes nor collected any revenue.

Out of 14 Departments, only Rural Management and Development Department released funds of ₹ 3.63 crore to PRIs during 2013-14 against the mandatory release of ₹ 16.11 crore. The other 13 departments had not released the mandatory fund transfer of ₹ 147.36 crore during 2013-14 to PRIs. In the absence of a sound basis for transfer of funds to the PRIs by the departments, the PRIs could not formulate any plan with certainty. Thus, the planning at the PRI level was on an ad-hoc basis.

The State Government was to delineate the role and responsibilities of each tier of the PRIs by transferring 29 subjects along with devolution of all the functions listed in the XIth schedule of the Constitution. However, only 15 subjects were transferred to the PRIs.

Despite provision under Sikkim Panchayat Act, 1993, none of the PRIs had maintained asset registers to indicate the assets possessed by the GPs/ZPs, cost of assets, maintenance cost, etc. Annual Physical Verification of assets as required under the Financial Rules was also not carried out in any of the GPs/ZPs.

The revenue income showed an increasing trend during 2013-14 as compared to previous year (2012-13) except in the case of two Nagar Panchayats (i.e. Mangan, Jorethang) and Gangtok Municipal Corporation.

Out of 18 functions listed in the XIIth Schedule of the Constitution, only three functions viz. Public health, sanitation conservancy and solid waste management; Urban poverty alleviation; and public amenities including street lighting, parking lots, bus stops and public conveniences were partially transferred by the State Government to the ULBs as of March 2014.

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