Audit Reports
Himachal Pradesh
Report of 2007 - Financial Audit on Panchayati Raj Institutions, Government of Himachal Pradesh
Overview
The Report contains two chapters. The first chapter contains a brief introduction on the functioning of the PRIs alongwith observations regarding devolution of Funds, Functions & Functionaries to them and chapterII deals with the observations on transaction audit arising out of inspection of PRIs. A synopsis of the findings contained in the Report is presented in this overview.The District Planning Committees responsible for consolidation of the development plans formulated by the PRIs were not functional in ten districts out of twelve districts.
The prescribed standard format for budget and accounting system has not been adopted by the State Government.The State Government had not devolved three functions out of 29 functions and activity mapping has not been finalized for the devolved functions.Lack of knowledge about incentive funds and clarity about the implementation of the scheme had deprived the Gram Panchayats from additional resource mobilsation.Expenditure of Rs. 3.13 crore was incurred on works by the PRIs without preparation and sanctioning of budget estimates.
There were unreconciled differences of Rs. 191.85 lakh in cash books and bank accounts of PRIs.Eleven GPs did not take any action to recover/adjust the outstanding advances of Rs. 4.98 lakh.Funds amounting to Rs.24.59 lakh earmarked for minor irrigation schemes remained unutilised in PLA PRIs did not spend the prescribed SGRY funds of Rs. 43.58 lakh for the benefit of SC/ST living Below Poverty Line Nonutilisation of funds by the PRIs delayed the release of subsequent instalment from GOI amounting to Rs. 75.83 lakh. ZP Hamirpur and Bilaspur retained unutilised funds to the tune of Rs. 11.88 lakh. Nonfinalisation of sites by the Panchayats resulted in nonconstruction of Panchayat Ghars besides nonutilisation of Rs. 72.00 lakh.