Audit Reports

Bihar

Overview

The report consists five chapters containing status of Panchayat Raj Institutions (PRIs) accounting and audit arrangements, budgetary control system etc. in chapter I, schemes of Sampuran Gramin Rojgar Yojana and short comings in its inpmementation in chapter II, reviews on construction of Gram panchayat Buildings and construction of primary School building in chapter III, physical progress of different works undertaken by PRIs in chapter IV, and diversion of road cess grant and heavy advaces remaining outstanding in all the three tiers of PRIs in chapter V. A synopsis of audit findings contained in paragraph is presented in this overview.

The State Government intimated (October 2003) regarding delegation of functions of 20 department to the PRIs but transfer of functionaries and fund of these department to PRIs did not materialise so far.The State Finance Commission recommended for imposition of taxes and fees to be imposed by the Zila Parishad, Panchayat Samiti and Garm Panchayat in order to augument their internal sources of revenue but this remained unimposed so far as the State Government did not take steps to issue notification in this regard.The State Government enacted Bihar Panchayat Raj Act, 1993 and after wards Bihar Panchayat Raj Act, 2006 but did not frame Accounts Rules so far to carry out purposes of the above Act. The budget and accounts formats prepared by the Comptroller and Auditor General of India was accepted by the State Government but the PRIs have not started operationalising their accounts in the above formats nor created database on finances despite recommendation of the Eleventh Fianance Commission.

The PRIs are not maintaining Annual Accounts/Receipt and Payment Account not maintaining important account records and registers as a result their transactions are remaining unascertainable.Budgetary control are not being exercised as the Panchgayat Samities and Gram Panchayats did not prepare Budget Estimates and two Zila Parishads also did not prepare this. Expenditure incurred without budget provision was thus highly irregular.In Sheohar Zila Praishad collection money was not deposited regularly. Out of collection of Rs. 9 lakh, Rs. 8 lakh was misappropriated by the Assistant cum Accountant against which Rs. 5 lakh was recovered and Rs. 3 lakh not yet recovered. The irregularity was rendered possible due to non exercising checks over collection accounts by the required authorities.

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• Preface
• Overview
• Chapter 1 - An Overview of the Panchayat Raj Institutions
• Chapter 2 - Sampurna Gramin Rojgar Yojna (S.G.R.Y)
• Chapter 3 - Review on construction of Gram Panchayat Buildings under special Central Assistance
• Chapter 4 - Physical Progress of The Schemes
• Chapter 5 - Others
• Appendices