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Himachal Pradesh

Report of 2009 - Financial Audit on Panchayati Raj Institutions, Government of Himachal Pradesh

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Panchayat Raj Institutions
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Overview

This report organized in two chapters. The first chapter contains audit observations on the accounts and finances of the Zila Parishads, Panchayat Samitis and Gram Panchayats and chapter 2 contains paragraphs based on audit of financial transactions of the Panchayati Raj Institutions (PRIs). The following is a synopsis of the findings contained in the report.There are 12 Zila Parishads, 77 Panchayat Samitis and 3243 Gram Panchayats in the State. The representative of PRIs are elected after every five years.Although State Government constituted (May 2006) the DPCs in all the districts, they are functional only in two districts (Chamba and Sirmour).

The major source of funds of PRIs during 2005-06 to 2009-10 was State Government(55%) and Central Government (40%) grants. The own revenue and other revenue is meager as compared to central and state grants.The CAG and Ministry of Panchayati Raj, Government of India has prescribed standard formats for budget and accounting system, but the Government of Himachal Pradesh has still not adopted these formats.Comptroller and Auditor General of India conducts audit of PRIs under Technical Guidance and Support (TGS) arrangement as requested by the State Government.Four ZPs and Nine PS irregularly incurred an expenditure of RS.6.54 crore between 2007-10 without approval of the estimates.

PRIs did not maintain important registers like stock register, immovable property register, works register, muster roll register, etc.A difference of RS.5.09 crore between cash books and pass books at the close of the year 2009-10 remain unreconciled by 100 PRIs.The delay in release of Twelfth Finance Commission grants to GPs by the ZPs/PSs ranged from one to 45 months during 2006-10.PRIs retained cash-in-hand in excess of prescribed limit during 2005-10 One ZP and Twelve GPs did not take action to recover/ adjust the outstanding advances of RS.8.14 lakh.Funds amounting to RS.11.93 lakh earmarked for minor irrigation schemes remained unutilised in Personal Ledger Account (PLA). Revenue of RS.5.27 lakh remained un-realised on account of installation/renewal charges of Mobile Towers in 39 PRIs.Seventy two GPs purchased material costingRS.4.11 crore without inviting quotations/tenders.Loss of revenue of RS.31.98 lakh due to non-realization of house tax is reported in eighty one GPs.Seventeen PRIs failed to realize rent of shops amounting to RS.11.58 lakh.Forty three GPs incurred expenditure of RS.5.54 crore on 887 works without preparation of estimates.

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