Audit Reports

Overview

This report contains five Chapters. Chapter I contains an overview of functioning, accountability mechanism and financial reporting issues of Panchayati Raj Institutions in the State, Chapter II contains Performance Audit on Utilisation of Thirteenth Finance Commission Grants by Local Bodies in Sikkim, Chapter III contains Compliance Audit Paragraphs related to PRIs, Chapter IV contains an overview of the functioning, accountability mechanism and financial reporting issues of Urban Local Bodies in the State and Chapter V contains Compliance Audit Paragraphs related to ULBs.

The State Government transferred only 15 subjects to the PRIs as against 29 subjects as of March 2016.

District Planning Committee and Block Administrative Centres were not discharging their responsibilities adequately to provide support to PRIs in formulation of plan and strengthening the control mechanism for proper execution of schemes.

The Social Audit was instutionalised and made functional in the State but inadequate followup mechanism led to redressal of only 33 per cent of issues raised and 12 per cent of recovery pointed out during 2015-16.

While the Gram Panchayats had not initiated adequate steps to collect tax revenue as mandated, the State Government had also not released full fund as stipulated by the fourth State Finance Commission causing fund constraint to the PRIs.

Out of 18 functions listed in the XII^th schedule of the Constitution, only 3 functions were partially transferred by the State Government to the ULBs as of March 2016.

The State Government had not set up Property Tax Board and announced Service Level Delivery Benchmark for the ULBs (except Gangtok Municipal Corporation) as of March 2016 for realisation of property tax and providing better civic amenities to urban citizens respectively.

The revenue income showed an increase during 2015-16 over 2014-15 in case of all ULBs except Namchi Municipal Council.

Download Audit Report

• Annual Technical Inspection Report on Panchayati Raj Institutions & Urban Local Bodies 2015-16 Sikkim

• Index
• Preface
• Overview
• Chapter 1
• Chapter 2
• Chapter 3
• Chapter 4
• Chapter 5
• Appendices