Panchayat:Repo18/Law Manual Page0624

(4) The Performance Audit Team shall, after inspection, discuss with the Panchayat President, Secretary and other Officers on making the Panchayat administration more effective and revising of the job chart on the basis of workload and shall propose necessary measures.

6. Certain matters to be subjected for inspection.- All matters relating to Panchayat administration shall be subjected to inspection in the performance audit and along with it, the matters specified below shall be given special attention:

(i) Whether tax assessment has been made in due time and whether there is any omission of or under-assessment of tax;

(ii) Whether steps have already been taken to collect the tax so assessed;

(iii) Whether the steps for collection of tax has been completed;

(iv) The amount of arrears of tax; the percentage of tax collected in the previous year;

(v) Whether the receipts have been properly accounted;

(vi) Whether the expenditure is as per the authorisation;

(vii) Whether there has been re-appropriation and whether the amount directed to be allocated for each development area has been allocated to that area and whether it has been spent accordingly;

(viii) Whether the amount allocated for Special Component Programme (S.C.P.) and Tribal Sub-Plan (T.S.P.) has been spent for those items themselves;

(ix) Whether the records regarding expenditure is complete;

(x) Whether the expenditure has been made in accordance with the procedure;

(xi) Non-Plan expenditure;

(xii) Plan expenditure;

(xiii) Debts of Panchayat and details of repayments;

(xiv) Whether there is any discrepancy between annual budget and expenditure;

(xv) Whether the financial transactions are transparent;

(xvi) Whether the contract works and other public works are done in accordance with the rules;

(xvii) Whether the Panchayat is performing its mandatory functions;

(xviii) Whether the Panchayat meetings, the Standing Committee meetings and their decisions are in accordance with the prescribed procedures;

(xix) Whether the decisions are duly implemented;

(xx) Whether the Gramasabhas in the Village Panchayat are meeting according to law;

(xxi) Efficiency of Office administration;

(xxii) Whether the work distribution of employees has to be revised;

(xxiii) Evaluation of the functions of the various institutions of Panchayat.

7. Other matters to be included in the Performance Audit Report.—(1) The Performance Audit Report shall in addition to the references and inferences regarding the accounts of receipts and expenditures, procedures and money transaction of Panchayat contain the details of any expenditure made by the Panchayat not in accordance with the law or contrary to law, if any, and of the loss of money or wasteful expenditure, misappropriation if any caused to the Panchayat and shall specify the persons responsible for such loss, wasteful expenditure or misappropriation.