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Financial
West Bengal

Report of 2005 - Financial Audit on Panchayati Raj Institutions, Government of West Bengal

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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Sector -

Overview

This report contains five chapters, excluding the last chapter on conclusions and recommendations. The opening chapter contains an overview of the Panchayat Raj Institutions (PRIs) in the State. Chapter 2 brings into focus the deficiency in accounting procedures. Chapter 3 consists of audit observations on implementation of schemes,while chapter 4 contains audit findings in execution of works and procurement of supplies. Other issues are grouped together in Chapter 5.The Panchayat and Rural Development (P&RD) Department had no consolidated information on opening balance, total receipts, total expenditure and closing balance in respect of the PRIs.4 Gram Panchayats (GPs) spent Rs. 1.07 crore during 2004-05 without preparing their annual accounts, while 49 GPs did not prepare their budget and spent Rs. 11.21 crore during the year unauthorisedly without budgeting. 15 Panchayat Samitis (PSs) unauthorisedly spent Rs. 27.10 crore, Rs. 26.28 crore and Rs. 14.38 crore during 2002-03, 2003-04 and 2004-05 respectively without preparing their budget. Similarly, Purulia Zilla Parishad (ZP) spent Rs. 64.57 crore during 2004-05 without preparing any budget estimate.

Difference of Rs. 53.74 lakh in 87 GPs at the end of 2004-05, Rs. 4.05 crore in 47 PSs at the end of 2003-04, Rs. 2.85 crore in 25 PSs at the end of 2004-05 and Rs. 45.66 crore in five ZPs at the end of 2004-05 between Cash Book and Pass Book remained unreconciled. This discrepancy was on account of the monthly reconciliation of balances in Cash Book and Pass Book not being conducted by these PRIs as prescribed in the Accounts Rules. The lapse was fraught with the risk of misappropriation of funds going undetected.In 3059 GPs, unrealised amount of Rs. 48.34 crore constituted 73 per cent of the total demand for taxes, duties, rates, fees and tolls at the end of 2004-05.In 1573 Gram Panchayats, while Rs. 37.67 crore was spent during 2004-05 towards assistance under Indira Awas Yojana (IAY) for construction/up-gradation of huts, none of the beneficiaries were from the BPL list.

In 1328 Gram Panchayats, 68,245 sanitary latrines and in 1592 Gram Panchayats,78,766 smokeless chullahs were not constructed although the full amount of assistance under IAY was given to the beneficiaries during 2004-05. Consequently, Rs. 4.09 crore for sanitary latrine and Rs. 0.79 crore for smokeless chullah were not deducted from the assistance given to the beneficiaries as per the programme guidelines.In 11 Panchayat Samitis, Rs. 84.85 lakh during 2002-03 to 2004-05 were spent towards execution of works under Sampoorna Grameen Rozgar Yojana (SGRY) by engaging contractors in violation of the guidelines of the scheme. The PRIs could have used these funds to generate employment of 82,113 mandays. Sagar and Kakdwip PSs incurred irregular expenditure of Rs. 41.99 lakh out of SGRY funds during 2004-05 on temporary structures for Gangasagar Mela (a religious congregation), which was beyond the purview of the programme guidelines.Two ZPs and six PSs spent Rs. 1.91 crore during 2002-03 to 2004-05 out of SGRY funds on purchase of bitumen and construction of bituminous road in violation of programme guidelines.Eight Zilla Parishads and six Panchayat Samitis and Siliguri Mahakuma Parishad incurred loss of Rs. 4.98 crore during 2001-02 to 2005-06 due to non-disposal of used gunny bagas received with SGRY foodgrains.

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