ACCOUNTING SYSTEM AND FINANCES OF PANCHAYAT RAJ IN MAHARASHTRA: A STUDY
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1 ACCOUNTING SYSTEM AND FINANCES OF PANCHAYAT RAJ IN MAHARASHTRA: A STUDY Ranjit D. Lidhade Research Scholar Shivaji University, Kolhapur. Abstract Development of the nation is the main objective of Indian government and it primarily depends on rural and urban development. Overall rural development of country can be possible only with the help of panchayati raj institutions. Panchayat raj institutions have to work effectively at the time of utilization of funds. They have to also work actively for the various sources of income which can be ultimately used for development purposes. Proper utilization of funds and income sources can be generated if they follow the proper accounting system for maintaining records. So it is necessary to study the accounting system of panchayat raj institutions. If they are following proper accounting system it helps to utilization of funds and ultimately growth and development of nation. Panchayat raj institution follows single entry system for accounting purposes it is not proper and appropriate method. Keywords: Panchayat raj, Rural, Urban, Single entry system I. Introduction The Panchayati Raj in India generally refers to the system introduced by constitutional amendment in 1992, although it is based upon the traditional panchayat system of South Asia. The modern panchayati raj and its gram panchayats are not to be confused with the extraconstitutional khappanchayats (or caste panchayats) found in northern India. While the panchayati raj system was formalized in 1992, leading up to that change, a number of Indian committees studied various ways of implementing more decentralized administration. Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 10
2 Mahatma Gandhi advocated panchayati raj as the foundation of India's political system, it would have been a decentralized form of government where each village would be responsible for its own affairs. The term for such a vision was Gram Swaraj ("village self-governance"). Instead India developed a highly centralized form of government. However, this has been moderated by the delegation of several administrative functions to the local level, empowering elected gram panchayats. There are significant differences between (1) the traditional panchayati raj system, (2) that envisioned by Gandhi, and (3) the system formalized in India in In India, the Panchayati Raj now functions as a system of governance in which gram panchayats are the basic unit of local administration. The system has three levels: gram panchayat (village level), mandal parishad or block samiti or panchayat samiti (block level) and zila parishad (district level). It was formalized in 1992 by the 73rd amendment to the Indian Constitution. In India Panchayati Raj system plays major & dominant role in rural and urban development. Generally development of nation depends upon rural and urban development. Many institutions have adopted a single entry book- keeping system and this system has some drawbacks. Panchayat Raj is a system of governance in which gram panchayat are the basic units of administration. The Balwant Rai Mehta Committee was a committee appointed by the Government of India in January 1957 to examine the working of the Community Development Programme. The committee recommended the establishment of the scheme of Democratic Decentralization which finally came to be known as Panchayati Raj. At present three-tier system of panchayat raj system is working in India as- 1. Zillah Parishad (at district level) 2. Panchayat samiti (at taluka level) 3. Gram panchayat (at village level) Zilla parishad Zilla Parishad (commonly known as ZP) is a local government body at the district level in India. It looks after the administration of the rural area of the district and its office is located at the Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 11
3 district headquarters. There are 33 Zilla parishad in Maharashtra, one each in every district. Zilla Parishad consists of representatives of the Panchayat Samiti; all the members of the State Legislature and the Parliament representing a part or whole of the district; all district level officers of the Medical, Public Health, Public Works, Engineering, Agriculture, Veterinary, Education and other development departments. Following are the income sources of this institution. Taxes on water, pilgrimage, markets etc. Fixed grant from the State Government in proportion with the land revenue and money for works and schemes assigned to the Parishad. The Zilla Parishad also renders necessary advice to the Government with regard to the implementation of the various development schemes. It is also responsible for the maintenance of primary and secondary schools, hospitals, dispensaries, minor irrigation works etc The Zilla Parishad, for the most part, performs coordinating and supervisory functions. It coordinates the activities of the Panchayat Samitis falling within its jurisdiction. In certain states the Zilla Parishad also approves the budgets of the Panchayat Samitis. The common departments in the Samiti are as follows: General administration, Finance, Public work, Agriculture, Health, Education, Social welfare, Information technology and others. Panchayat samiti Panchayat samiti is a local government body at the Tehsil or Taluka level in India. The Panchayat Samiti is the link between the Gram Panchayat and Zilla i. There are 355 panchayat samitis or block panchayat in Maharashtra.Panchayat samiti is a local government body at the tehsil level in India. This body works for the villages of the tehsil or taluka that together are called a Development Block. The panchayat samiti is the link between the gram panchayat and the district administration. The principal function of the Panchayat Samiti is to coordinate the activities of the various Panchayats within its jurisdiction. The Panchayat Samiti supervises the work of the Panchayats and scrutinizes their budgets. The common departments in the Samiti are as follows: General administration, Finance, Public work, Agriculture, Health, Education, Social welfare, Information technology and others. There is an Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 12
4 officer for every department. A government appointed Block Development Officer (BDO) is the executive officer to the Samiti and the chief of its administration. Functions 1. Implementation schemes for the development of agriculture. 2. Establishment of primary health centers and primary schools. 3. Supply of drinking water, drainage and construction/repair of roads. 4. Development of cottage and small-scale industries, and the opening of cooperative societies. 5. Establishment of youth organizations. The main source of income of the panchayat samiti is grants-in-aid and loans from the State Government. Gram panchayat Gram panchayats are local government bodies at the village level. The Gram Panchayat is the foundation of the Panchayat System. A Gram Panchayat can be set up in villages with a population of more than five hundred. There is a common Gram Panchayat for two or more villages if the population of these villages is less than five hundred. It is called Group-Gram Panchayat. There are gram panchayat in Maharashtra. In the structure of the Panchayati Raj, the Village Panchayat is the lowest unit. The Panchayat chiefly consists of representatives elected by the people of the village. The Panchayat as a body is accountable to the general body of the village known as Gram Sabha which meets at least twice a year. The Gram Panchayat must present its budget, accounts of the previous year and annual administrative report before the Gram Sabha. Furthermore, it has to secure the latter s approval of the village production plan, proposals for taxation and development programmes before they are enforced by the Panchayat. The Gram Panchayats can levy certain taxes and duties to meet their expenses. Some of the taxes which the Gram Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 13
5 Panchayats can levy include tax on animals, vehicles, house, vacant lands and professions. They can also levy duty on transfer or property situated in the area under their jurisdiction. As regards the principal functions performed by the Village Panchayat, they include maintenance of roads, wells, schools, burning and burial grounds, sanitation, public health, libraries, reading rooms, community centre etc. The sources of income of the village Panchayat (gram Panchayat) may be divided into some broad headings. Each Gram Panchayat has its own fund. Money comes from different sources and is deposited in this fund. The taxes imposed by the Village Panchayats are important source of income of Gram Panchayats, such as: taxes on land and houses, the custom duty, the toll tax, License fees on transport and communication etc. Even taxes are collected from professions, trade and commerce, for lighting the streets, from schools, hospitals, dispensaries, markets, the resting places and like places used by the common people. Money comes also as grants-in-aid from the Central or the State government or from the Zilla Parishad or Panchayat Samiti. Similarly, the main social activities and functions on which Gram Panchayats incurred expenditure are: Public works, Education, Public health, samiti dues, TSC and others. II. Objectives of the study To study present scenario of Panchayat raj institutions in India and in Maharashtra in general. Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 14
6 To study the present accounting system of panchayat raj institutions. To study problems which are faced while maintaining accounting systems and getting results from the accounting records. To suggest Proper Accounting system for maintaining records in panchayat raj institution. III. Statement of the Problem Present Accounting system is not proper indicator of real financial position of panchayat raj institutions. The accounting system of rural local bodies of many states in this country is suffering from a number of limitations. Panchayat raj institution follows single entry system for accounting purposes it is not proper and appropriate method. Following are some of the important limitations of the existing Panchayat Accounting System. A. Without the help of trained employees, sophisticated accounting Practices cannot be adopted. In Panchayats, there is Shortage of Trained employees. B. Valuation of assets is considered in accounts without any application of either appreciation or depreciation of assets. C. No income and expenditure account is prepared in the Accounts; this fails to show correct surplus/deficit. Only receipts and payments account is prepared. D. The present internal audit system is too old, ineffective and inadequate.. IV. Receipt and Expenditure of Zilla parishad and Panchayat samities of Maharashtra (Rs. in crore) Receipts Expenditure Revenue Govt.Grants Total Total Total Receipts Revenue Capital Total Year Revenue capital receipts receipts Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 15
7 Source : Panchayat samities accounts are incorporated in ZP s V. Receipt and Expenditure of Grampanchayats of Maharashtra (`Rs. in crore) Total Receipts Total Year Expenditure Govt. Grants Taxes Contributions Other Receipts Total Receipts Source: CAG Report of Local bodies for 2014.VI. Conclusion and Suggestions According to new accounting method the books of accounts of the panchayat raj Institutions may be maintained by following double entry system of accounting. Accounting records can be maintained with the help of computerized accounting system like PRIA software specially designed for panchayat raj institution or other private software. Special cash book have to maintain under double column one is cash column and second is bank column As a result all Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 16
8 financial transactions will be recorded correctly. i.e. cash deposited into bank and cash withdrawn from bank will be possible to be recorded in the cash book through contra entry. There is no concrete guideline for the utilization of fund collected through own source of revenue in case of Zilla Parishads and Panchayat Samitis, It cannot reflect the current position of these institutions, so Central and State Government cannot get correct data about their Grants sanctioned and taxes levied. Employees have to give proper accounting training for maintaining books of accounts. The government of India, Ministry of Panchayati Raj and Comptroller and Auditor General of India has also proposed that every state government have to follow National Accounting System for the maintaining accounts of the rural local bodies. Through the adoption of National Accounting System, the Central Government is trying to ensure uniformity of the accounting practices by all the rural local bodies in the state. References 1. Sharma, Manohar Lal (1987). Gandhi and Democratic Decentralization in India. New Delhi: Deep and Deep Publications. OCLC Hathi Trust copy, search only 2. Hardgrave, Robert L. and Kochanek, Stanley A. (2008). India: Government and Politics in a Developing Nation (seventh ed.). Boston, Massachusetts: Thomson/Wadsworth. p ISBN Singh, Vijandra (2003). "Chapter 5: Panchayate Raj and Gandhi". Panchayati Raj and Village Development: Volume 3, Perspectives on Panchayati Raj Administration. Studies in public administration. New Delhi: Sarup & Sons. pp ISBN Nath, Akshaya (24 April 2015). "National Panchayati Raj Day: Here are few things that you need to know about Panchayati Raj". Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 17
9 Prime International Research Journal, Vol. II, Issue 5, October, 2015 Page 18
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