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MANAGEMENTOF
PANCHAYAT FUND
S.Baya, IAS(Rtd.)
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Mahatma Gandhi- Gram Swaraj
It is a complete republic independent of its neighbours for its own vital wants and yet inter – dependant for many others in which dependence is necessary .
People to deliberate, decide, and act People to govern themselves Control over resources of the village
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Article 40 of the Constitution
The State shall take steps to organise village Panchayats and endow them with such powers and authority as may be necessary to enable them to function as units of self – Government
Village republic Village Panchayats
Silent about resources of Panchayat.
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Post Independent DevelopmentConstitution
Parliament State
ACT
RULE
EXECUTIVE INSTRUCTIONS
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ACT – ODISHA GRAMA PANCHAYAT ACT, 1964 .
RULE – ODISHA GRAMA PANCHAYAT RULES, 1968 .
ODISHA GRAMA PANCHAYAT RULES, 2013(Draft Rule)
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73rd Amendment of the Constitution
DEVOLUTION OF POWER 243 G STATE GOVT. TO ENDOW PANCHAYTS WITH POWERS AND AUTHORITY .
FOR PREPARATION OF PLANS FOR ECO DEV AND SOCIAL JUSTICE IMPLEMENTATION OF SCHEMES FOR ECO DEV AND SOCIAL JUSTICE, WITH REFERENCE TO 11th Schedule of Indian Constitution
SUBJECTS TO CONDITIONS
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PESASection – 4 :
• Every Grama Sabha to preserve communi- ty resources.• Approve Plans, Programmes and Projects for economic development and social justice• Identification of Beneficiaries.• Grama Sabha to give Certificate of Utilisation of Funds .• Ownership of minor forest produce
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Devolution is complete with Transfer of
• FUNCTIONS – 18/29
• FUNCTIONARIES – Adequate at Panchayat Samiti (P.S.)
• FUND – Non Specific
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FUND
• Gram Panchayat Fund
• Panchayat Samiti Fund
• Zilla Parishad Fund
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Sources of Fund• Own tax and non tax
• External Sources : i. Transfer of Fund by Central Govt. And Finance Commission – 75%
ii. Transfer of Fund by State Govt. – 24.4%
iii.Other Sources – Loan, Donation, grant from UNDP, World Bank etc. – 0.6%
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• Grama Panchayat is only competent to collect tax and non-tax revenue.
• Tax and Fees – Section 83 of the OGP Act Example : Conservancy Tax, Water Rate, Lighting Rate, Drainage Tax, Fee on Private Market, Fee on Animals brought to market for sale etc.
• Vehicle Tax – Section 86
• Holding Tax abolished during 1967 . There is contemplation to re-impose .
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Non-Tax Revenue
Section 71 – Property
• Ferries
• Markets
• Tanks
• Orchard
• Properties need to be recorded in the name of Grama Panchayat
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Collection of Taxes, Fees, Tolls, Rents :
Prescribed in Rule 197 to 204 of OGP Rule
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Transfer of Fund by State :
• Devolution – 15% of average own Gross Tax Revenue is devolved in favour of PRIs and Urban Local Bodies
• Assignment – KL, CESS, MFP, ENT. TAX
• G-in-Aid – Salary, sitting fees, Honorarium
• Budgeted provision – Gopabandhu Gramin Yojana(GGY), Mo Kudia
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Transfer of Fund by Central Govt. :
• Different Ministries Release Fund
• Centrally sponsored scheme tagged with matching share – MGNREGS, NRLM
• Central scheme – BRGF
• Finance Commission Grant.
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Finance Commission Grant :
• Population - 50
• Area - 10
• Distance from per capita Income - 10
• Devolution of Power - 15
• SC/ST Population - 10
• Utilization of previous Grants - 5 • FC Grant – i. Basic Grant ii. Performance Grant iii. Special area Grant
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• Receipt and Expenditure
• Revenue
• Capital
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Statutory Provision
Section 19 – Power and Function of Sarpanch
Section 122 – Power and function of Executive Officer
Rule 73 to 89 of the draft Rule relate to receipt and expenditure
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Rules Governing Fund
1. The Odisha Grama Panchayat Rules, 1968
2. OGFR
3. Delegation of Financial Power Rule
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Road Ahead
1. E- Accounting
2. Payment through Account transfer
3. Social Audit
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THANKS