Audit Reports
Sikkim
Annual Technical Inspection Report on Panchayat Raj Institutions 2010-11 Sikkim
Overview
This report contains three Chapters. Chapter I has two sections, Section 'A' gives an overview of the Panchayat Raj Institution in the State and Section 'B' contains audit comments on Financial Reporting. Chapter II contains Performance Audit on Integrated Wasteland Development Programme and Chapter III contains Audit Paragraphs.Despite the provision for collection of taxes, the GPs had neither initiated any steps to identify the areas for levying taxes nor collected any revenue except for two GPs (Melli-dara and Lunchok Kamrang).Absence of sound basis for transfer of funds to the PRIs by the departments constrained the PRIs to formulate any plan with certainty. Thus, the planning at the PRI level was on ad-hoc basis.
Although the State Government delineate the role and responsibilities ofthe each tier of PRIs by transferring 29 subjects for devolution of all the functions listed in the llth schedule of the Constitution to the PRIs, the same was not implemented completely and only 13 subjects were transferred to PRIs.Scrutiny of records in 46 GPs revealed that basic records and registers were not maintained properly as required under Sikkim Panchayat Rules, 2004.Despite provision under Sikkim Panchayat Act, 1993, none of the PRIs had maintained assets 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 were also not carried out in any of the GPs/ZPs.
The ZPs released programme fund of Rs.10.66 crore belatedly to Programme Implementing Agency and Watershed Committees. The delay ranged between one and 44 months. The Project Implementing Agencies (PIAs) and Watershed Committees (WCs) incurred an excess expenditure of Rs.46.75 lakh towards administrative, training and on community organization. PIAs incurred an expenditure of Rs.5.07 crore on treatment of 21,123 hectare land in excess of prescribed cost norms.Selection of projects with preponderance to private land led to faulty selection of projects and irregular expenditure of Rs.1.50 crore on its execution in excess of prescribed limit.Against the target of 32,244 hectare only 21,123 hectare area (65.5 per cent) could be treated up to March 2011, despite incurring an expenditure of Rs.17.74 crore.SHGs were ineffective and non functional. Monthly meetings and transaction of business was never ensured by the SHGs. Loan of Rs.6.40 lakh released to 64 SHGs was not recovered.People's contribution as envisaged in the guidelines was not realised.The size of eight (out of 10) watershed projects was inflated leading to inflated project cost by Rs.9.34 crore.
Download Audit Report
- Index of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim
- Preface of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim
- Overview of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim
- Chapter 1 of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim
- Chapter 2 of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim
- Chapter 3 of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim
- Appendices of Report of 2010 - Financial Audit on Panchayati Raj Institutions, Government of Sikkim