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 Implementation of Mahatma Gandhi National Rural Employment Guarantee Scheme in Sikkim and 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 2017.

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.

Social Audit although instutionalised and made functional in the State, inadequate follow-up mechanism led to redressal of only 13 per cent of issue raised and 12 per cent of recovery pointed out during 2016-17.

While the GPs 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 2017.

The State Government had not set up Property Tax Board as of March 2017 for realisation of property tax.

The revenue collection recorded an increase during 2016-17 over previous year (2015-16) in case of two Municipal Councils (Namchi and Geyzing), two Nagar Panchayats (Rangpo and Mangan) by 63.39, 27.66 and 20.31, 38.80 per cent respectively and decrease in case of Gangtok Municipal Corporation and Singtam Nagar Panchayat by 6.51 and 5.68 per cent respectively.

Download Audit Report

• Annual Technical Inspection Report on Panchayati Raj Institutions & Urban Local Bodies 2016-17 Sikkim

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