1. Presentation by Rural Dev. & Panchayats Department Govt. of Punjab

2. CodeHead 2202General Education (Craft Teachers) 2501Special Programme for Rural Development- Schemes operated by JDC (IRD) 2515Other 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) 3604Compensation 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) 4515Capital outlay on Other Rural Development Programmes (CD-2.32)

3.  Single entry System is being adopted at all the three tiers.  Grants are sanctioned on Cash Basis.

4.  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

5.  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.

6. Sr. No. Panchayat Level Year up to which account have been finalized Action plan to clear the backlog 1Gram Panchayat 31/03/2009No backlog 2Panchayat Samities 31/03/2009No backlog 3Zila Parishads 31/03/2009No backlog

7. 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)

8.  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.

9. 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 vacant 1Gram Panchayats Panchayat Secretaries 23092078231 2Panchayat Samities Accountant16712047 Accounts Clerks 18917811 3Zila Parishads Accountant22175

10.  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.

11.  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.

12.  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

13. 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

14. 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)

15. 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

16.  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.

17.  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.

18.  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 1Gram Panchayats1280020002,56,00,000/ - 2Panchayat Samitis14170009,87,000/- 3Zila Parishads20100002,00,000/- Total2,67,87,000/-

19. Thanks