Audit Reports

Himachal Pradesh

Overview

There are 12 Zila Parishad, 75 Panchayat Samities and 3243 Gram Panchayats in the State. Panchayats are elected every five years and the last elections were held in December 2005. The 73rd constitutional Amendment envisaged devolution of funds, functions and functionaries to PRIs. Out of the twenty-nine functions listed in the 11th Schedule of the constitution, twenty six functions (Appendix-I) had been transferred by the State Government. However, the funds, functionaries have not been transferred yet.

Sub-Section (I) of section 118 of the Himachal Panchayati Raj Act, 1994 provide that there will be a separate and independent Audit Agency under the control of the Director Panchayati Raj to audit the accounts of PRIs with a view to having proper financial control on income and expenditure.

The audit of all the three tier is required to be conducted annually.The Eleventh Finance Commission had recommended exercising control and supervision over maintenance of accounts of PRIs and their audit for all three tiers by C&AG.Consequently the State Govt. has authorised AG (Audit) to conduct audit of PRIs in any manner as deemed fit.

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• Preface
• Chapter 1 - An Overview on the Accounts and Finances of the Panchayati Raj Institutions
• Chapter 2 - Accounting Procedures
• Chapter 3 - Other Important Topics
• Appendices