GUWAHATI: The latest report from the Comptroller and Auditor General of India (CAG) sheds light on the state of Panchayati Raj Institutions (PRIs) in Assam.
One of the key findings of the report highlights the formation of District Planning Committees (DPC) in all districts of General Areas.
However, these committees have not fully executed their mandated functions as outlined in Article 243 ZD of the Constitution.
The CAG report underscores the importance of empowering District Planning Committees (DPCs) to enable more efficient district-level planning and development.
The report also draws attention to the audit process of PRIs in Assam.
The Director of Audit, Local Fund (DALF), Assam, serves as the Primary Auditor for all tiers of PRIs in the state.
Nonetheless, the report reveals significant arrears in the audit of Panchayati Raj Institutions during the period from 2016-17 to 2020-21, ranging between 47.80% and 57.37%.
Timely and thorough audits are essential for ensuring transparency and accountability in the functioning of PRIs.
Furthermore, the report points out shortcomings related to budget preparation and approval.
According to Rules 32, 33, and 34 of AP (F) Rules, 2002, it is stipulated that every Gaon Panchayat (GP), Anchalik Panchayat (AP), and Zilla Parishad (ZP) should prepare their budgets in prescribed formats before the start of the financial year.
ZPs are responsible for consolidating these budgets and submitting them to the State Government for final approval.
However, the report highlights that funds were released by the Government of Assam without regard to the receipt of budget proposals, potentially overlooking the unique needs of ZPs.
Another critical issue outlined in the report is the absence of maintained Asset Registers for PRIs.
This omission raises concerns about the monitoring and potential misutilisation or mismanagement of PRI assets.
Maintaining these registers is vital for accountability and responsible asset management.
