MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Audit Reports

Go Back
Financial
Himachal Pradesh

Report of 2005 - Financial Audit on Urban Local Bodies, Government of Himachal Pradesh

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Urban Local Bodies
Download Report
Sector -

Overview

There are 12 Zila Parishad, 75 Panchayat Samities and 3243 Gram Panchayats in the State. Panchayats are elected every five years and the last elections were held in December 2005. The 73rd constitutional Amendment envisaged devolution of funds, functions and functionaries to PRIs. Out of the twenty-nine functions listed in the 11th Schedule of the constitution, twenty six functions (Appendix-I) had been transferred by the State Government.However, the funds, functionaries have not been transferred yet.

Sub-Section (I) of section 118 of the Himachal Panchayati Raj Act, 1994 provide that there will be a separate and independent Audit Agency under the control of the Director Panchayati Raj to audit the accounts of PRIs with a view to having proper financial control on income and expenditure.

The audit of all the three tier is required to be conducted annually.The Eleventh Finance Commission had recommended exercising control and supervision over maintenance of accounts of PRIs and their audit for all three tiers by C&AG.Consequently the State Govt. has authorised AG (Audit) to conduct audit of PRIs in any manner as deemed fit.

Download Audit Report