Presentation by

Rural Dev. & Panchayats Department Govt. of Punjab

Code Head

2202 General Education (Craft Teachers)

2501 Special Programme for Rural Development- Schemes operated by JDC (IRD)

2515 Other Rural Development Programme - Main head of the department of Rural Development & Panchayats (Plan schemes -CD 2.23, CD 2.12, Honorarium to Sarpanches and Salary to Safai Sewak working in the villages)

3604 Compensation and assignments to Local Bodies and Panchayati Raj Institutions (Salary to Samiti/ Zila Parishad Employees and Salary to ETT teachers and Package to Medical/ Veterinary Service Providers, Grants recommended by State Finance Commission and Central Finance Commission)

4515 Capital outlay on Other Rural Development Programmes (CD-2.32)

Single entry System is being adopted at all the three tiers.

Grants are sanctioned on Cash Basis.

Panchayat Samiti/ Zila Parishad (General) Financial Budget Account and Audit Rules, 1964.

In case GP level ◦ Punjab Panchayati Raj Act, 1994,◦ The Punjab Village Work Rules, 1952 and◦ Panchayati Raj Pubic Work Rules, 1964

The software for accounting system is being considered.

The accounts are presently maintained manually through cashbook, ledgers, stock registers etc.

Training is imparted by the SIRD, now at SAS Nagar, ETC Nabha and CDTC Batala.

Sr.

No.

Panchayat Level

Year up to which account have been finalized

Action plan to

clear the backlog

1 Gram Panchayat

31/03/2009 No backlog

2 Panchayat Samities

31/03/2009 No backlog

3 Zila Parishads

31/03/2009 No backlog

Sr.

No.

Panchayat Level

Year up to which account have been

finalized

Action plan to

clear the backlog

1. Gram Panchayats

2007-08 and 2008-09 (3938 out of 12801 Gram Panchayats) The matter is

being taken up with the Examiner Local Funds Accounts for clearing the backlog.

2. Panchayat Samities

2007-08 and 2008-09 (49 out of 142 Panchayat Samities)

3. Zila Parishads

2007-08 and 2008-09 (3 out of 20 Zila Parishads)

Panchayat Secretaries are maintaining accounts at Gram Panchayat level.

At Panchayat Samiti accounts are maintained by One Accountant and One Accounts Clerks .

At Zila Parishads level accounts are maintained by Accountant.

The staff strength at various levels:

Sr. No.

Name of the PRI

Name of the Post

No. of Posts

Sanctioned

No. of Filled

up

No. of Posts lying

vacant1 Gram

Panchayats

Panchayat Secretaries

2309 2078 231

2 Panchayat Samities

Accountant

167 120 47

Accounts Clerks

189 178 11

3 Zila Parishads

Accountant

22 17 5

Action plan for restructuring the staff of Rural Development & Panchayats Department at all levels has been prepared and the staff will be recruited after the approval of the Government.

Audit of Gram Panchayats/ Panchayat Samities/ Zila Parishads is done by Examiner, Local Funds & Accounts, Department of Finance, and Audit wing of the Department of Rural Development & Panchayats.

Accounts of the Gram Panchayats are audited by the Examiner, Local Funds & Accounts once in every two years.

Accounts of Zila Parishad & Panchayat Samities are audited by Examiner, Local Funds Accounts annually.

The serious types of audit objections raised by the Accountant General (Audit) are being put up to the Public Accounts Committee of the Punjab Vidhan Sabha

Present Status: SIRD has one Deputy Controller (F&A) MGSIPAP has one Dy. Controller (F&A)

works as Faculty and one Asstt. Controller (F&A) works as DDO.

No Qualified staff in ETC/GTC/CDTC

Future Needs: Need at least two more Faculty members in

the specialization in SIRD Need at least one more Faculty members in

the specialization in ETC/GTC/CDTC Work may be shared with other Institutes

(MGSIPAP)

Need of Funds: No. of Personnel to be Trained: 3000 Duration of Training: 5 days Total Training Mandays: 15000 Per Head Cost: 250/- Total Cost estimate: 37,50,000/- Per Batch No. of Trainees: 40 Total Batches: 75 Time Required: 2 Years

Technical guidance and training support should be provided by C&AG, to the Staff working at District & Block Level.

C&AG should formulate training module for Training at District and Block level.

No efforts have been made towards outsourcing till date

Presently the accounts are being audited by the Governmental Departments only i.e.◦ Examiner Local Fund Accounts, ◦ Departmental audit teams.

Annual audit of all three tiers of PRI’s should be carried out by hired Chartered Accountants.

Need of Funds for the said purpose:Sr. No.

Name of institution

Total No. of

Institutes

Tentative cost per

institutions

Total cost

1 Gram Panchayats

12800 2000 2,56,00,000/-

2 Panchayat Samitis

141 7000 9,87,000/-

3 Zila Parishads 20 10000 2,00,000/-Total 2,67,87,00

0/-

Thanks