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Compliance Financial Performance

Sikkim

Annual Technical Inspection Report on Panchayat Raj Institutions 2009-10 Sikkim

Date on which Report Tabled:

Wed 21 Dec, 2011

Date of sending the report to Government

Government Type

Local Bodies

Local Body Types

Panchayat Raj Institutions

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Sector Local Bodies

Overview

This report contains three chapters.The Chapter I contains an overview of the Panchayat Raj Institutions in the State and deficiencies in the accounting procedures. Chapter II consists of performance audit onTwelfth Finance Commission and Chapter III contains Audit of Transactions.Despite the provisions for collection of taxes, the GPs had not initiated any steps to identify the areas for levying of taxes nor collected any revenue except Lunchok Kamery GP and Melli Dara GP which had levied the above fees and taxes and realized revenue meriting appreciation.

Absence of sound basis for transfer of funds to the PRJs by the departments constrained the PRIs to gauge the extent of fund availability with them in any particular year restricting them to make any plan with foreseeable certainty.The planning at the PRI level was therefore totally on ad-hoc basis.Planning process duly reflecting the needs and aspiration of people at grassroots through Gram Planning Forum (GPF), value addition at BDO and DDO level and final consolidation by District Planning Committee (DPC) after obtaining technical expertise from DTSC was non-functional despite formation of GPF,DPC, DTSC, etc.There is no centralized system for accountal of value of assets created by the PRI. Out of 41 PRIs test checked, 16 PRIs did not maintain moveable and immovable Assets registers duly reflecting moveable and immoveable properties. Despite codal provision and observations made by audit for physical verification of assets, the PRIs yet to introduce the system.

It was noliced that neither the GPs had prepared their budget estimates as envi saged in Sikkim Panchayat Manual nor the DPO insisted the PRIs for submission of budget estimates to check the same and suggest corrective measures for optimal utilization of funds. Scrutiny of records in 41 GPs revealed that basic records and registers as envisaged in Sikkim Gram Panchayat Financial Rules 2004 were not maintained properly There was delay in release of funds by Government of India ranging between 106 to 940 days which had a cascading effect as the State Government; in turn could release funds to PRIs belatedly affecting the programme implementation at the PRI level.The State Government neither adhered to the time schedule of 15 days for release of TFC funds to the PRIs nor released the penal interest in full for delayed release of TFC grants to the PRIs.The State Government forwarded the utilization certificates of the TFC grants to the Government of India for full amount of funds transferred to the PRIs without any reference to the actual utilization and obtaining of utilization certificates from ZPs and GPs indicating that U.Cs were perfunctorily sent to GOI.ZPs did not prepare any long term strategy for solid waste management and instead on the request of individuals, selected places for implementation of solid waste management programmes. No progress report as to the quantum of waste collected and treated was on record indicating that the project was taken only as a means to incur expenditure than to inculcate a behavioral change of the households in handling of waste as the garbage continued to be dumped in open and jhoras in indiscriminate manner.

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