Audit Reports
West Bengal
Report of 2014 - Performance Audit on Panchayati Raj Institutions of Government of West Bengal
Overview
This report contains five chapters. While Chapter 1 provides an overview of Panchayati Raj Institutions detailing organisational structure, powers and functions, flow of fund, budget allocation, Finance Commission Grants etc., Chapters 2 and 3 present findings / observations on Financial Management and Implementation of Schemes. Outcome of Performance Audit conducted on "Indira Gandhi National Old Age Pension Scheme" has been included in Chapter 4. Chapter - 5 includes audit of transactions relating to examination of transactions of audited institutions to ascertain whether the provisions of guidelines, applicable rules, regulations, various orders and instructions issued by the competent authorities are being complied with.
There was short release of Rs 1261.35 crore to PRIs against provision made in the budget by Panchayat & Rural Development Department during 2008-09, 2010-11 and 2011-12. In these years the shortfall ranged from seven to 22 per cent of budget allocation.
During 2012-13 the expenditure under Plan and Non Plan head increased by 26 and six per cent respectively in comparison to 2011-12. Total receipts and expenditure under schematic fund increased by 165 per cent and 170 per cent respectively during 2012-13 in comparison to 2008-09. Own Source Revenue (OSR) constituted only one to four per cent of total receipts of PRIs during 2008-11.