Audit Reports

Himachal Pradesh

Overview

Panchayati Raj Systems (PRS) in Himachal Pradesh has been established in 1954 under the provisions of the Himachal Pradesh Panchayati Raj Act(HPPRA) 1952. In November 1966, the hilly areas of Punjab were merged in this State. In the merged area, a three tier1 PRS was in existence, whereas two tier2 system was prevalent in the old area of the State. With a view to bring uniformity in the PRS of the old and the newly merged areas HPPRA 1968 was enacted in November 1970 and two tier system was established throughout the State and judicial functions were also transferred to Gram Panchayats.

In order to give effect to the 73rd constitutional amendment, revised HPPRA was enacted in 1994 repealing all existing Acts, to establish a three-tier Panchayati Raj Institution (PRI) system in the state. There are 12 Zila Parishads(ZPs), 75 Panchayat Samities (PS) and 3243 Gram Panchayats (GPs) in the state.

The representatives for PRIs are elected every five years, the first general election of PRI was held in December, 1995 and last general election was held in December, 2005.The Eleventh Finance Commission had recommended exercising control and supervision over maintenance of accounts of PRIs and their audit for all three tier by C&AG. Consequently the State Government has entrusted the audit of PRIs to the CAG of India (December, 2003) vide executive order according to which the Accountant General office will be at liberty to conduct audit of such number of PRIs in such manner as it deemed fit. Proper notification in this regard for technical guidance by the C&AG is still awaited from the State Government.

Download Audit Report

• Preface
• Chapter 1 - An Overview on the Accounts and Finances of the Panchayati Raj Institutions
• Chapter 2 - Accounts and Finances
• Chapter 3 - Implementation of Scheme
• Chapter 4 - Other Important Topics
• Appendices