Financial Performance
West Bengal

West Bengal Panchayati Raj Institutions Report 2016

Date on which Report Tabled:
Fri 26 Feb, 2016
Date of sending the report to Government:
Government Type:
Local Bodies
Sector Local Bodies


Examiner of Local Accounts (ELA), West Bengal has been appointed by the Government of West Bengal as primary auditor of accounts of the Panchayati Raj Institutions (PRIs) under provisions of the West Bengal Panchayat Act, 1973. The ELA is an officer of Indian Audit and Accounts Department and works under the supervision of Principal Accountant General (General & Social Sector Audit), West Bengal.

The ELA prepares unit-wise report on the accounts of PRIs and sends such report to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may be, of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad respectively and a copy thereof to the State Government.

This Report for the year ended March 2014 relates to matters arising from observations of audit of the PRIs as well as Performance Audit of Indira Awaas Yojana and Receipts of Panchayats. The report also presents findings/observations on Financial Management and Implementation of Schemes by the PRIs.

The audit findings in the Report are those which came to notice in the course of audit of accounts of PRIs conducted during 2013-14 as well as those noticed in the earlier years but could not be dealt with in the previous Reports.

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