Audit Reports

Uttar Pradesh

Overview

Uttar Pradesh is the most populous state of India with a population of 16.61 crore out of which about 80 per cent live in rural areas. With the objective of overall development of the rural population, the Uttar Pradesh Panchayati Raj Act was enacted in 1947. Subsequently, with a view to decentralize powers and institutionalize a three tier structure of local self government at the District, Kshetra and Village levels, the Uttar Pradesh Kshetra Panchayat and Zila Panchayat Act was enacted in 1961 which also empowered the state legislature to ensure their financial accountability. There are 70 Zila Panchayats, 820 Kshetra Panchayats and 52002 Gram Panchayats in the state.Panchayats are elected every five years and the last election was held in the year 2000.

The 73rd Constitutional Amendment envisaged devolution of funds, functions and functionaries to PRIs. Of the twenty-nine functions listed in the 11th Schedule of the Constitution which were to be transferred to PRIs by the State Government, only twelve functions have been transferred till date.

The Eleventh Finance Commission had recommended exercising of control and supervision over maintenance of accounts of Panchayati Raj Institutions (PRIs) and their audit by C&AG along with preparation of budget and accounts formats. Consequently, the State Government entrusted the audit and TGS of local bodies to C & A.G. of India under Section 20(1) of the C&AG's(Duties, Power and Conditions of Service) Act 1971 in October 2001.

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• Preface
• Chapter 1 - An Overview of the Panchayati Raj Institutions
• Chapter 2 - Results of Audit Zila Panchayats
• Appendices