Audit Reports
Gujarat
Report of 2006 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Gujarat
Overview
Panchayati Raj Institutions (PRIs) came into existence in Gujarat from April 1963 under the Gujarat Panchayat Act, 1961. This was amended in April 1993 to incorporate the provisions of the 73 rd Constitutional Amendment Act, 1992. The Act envisages decentralization of powers to three tier Rural Self Governing Bodies, viz., Village Panchayats (VP), Taluka Panchayats (TP) and District Panchayats (DP). As per 2001 census, population of Gujarat is 5.07 Crore of which 3.17 Crore (62.64 per cent) resides in rural area. The last election of District Panchayats and Taluka Panchayats was held in the month of October 2005. The last election of some of the Village Panchayats was held in the month of April 2008.
This report has been prepared for submission to the Government of Gujarat in accordance with the terms and conditions of the Technical Guidance and Supervision (TGS) over the maintenance of accounts and audit of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) by the Comptroller & Auditor General (C&AG) of India. This is the Second Report prepared on the performance of Panchayati Raj Institutions and Urban Local Bodies in Gujarat.
The Report consists of two Parts. Part A contains observations on Panchayati Raj Institutions and Part B contains observations on Urban Local Bodies. Based on the recommendation of the Eleventh Finance Commission recommendations, the Government of Gujarat entrusted the Audit of PRIs to the C & AG of India under Section 20 (1) of the C&AG's (DPC) Act, 1971 for providing technical guidance and supervision to the Director of Audit (Local Fund) Gujarat.The findings detailed in this Report are among those which came to notice during the course of test audit of accounts during the year 2006-07 and issues continued beyond 2006-07 are also included whenever necessary.