1. Panchayat samitis In Odisha
Functioning of
Panchayat samitis In Odisha
Santosh Ku.Patra
SIRD,Bhubaneswar
11/9/2018

2. LEGAL FRAMEWORK Central Act State Act 73rd Amendment
Constitution
Central Act
73rd Amendment
PESA Act
MGNREGA Act
FRA Act
State Act
O. Zilla Parishad Act
O. Panchayat Samiti Act
O. Grama Panchayat Act
Rules
Operational Guidelines
Executive Instructions
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3. The village will be self governed, Once the-
GRAM SWARAJ
The village will be self governed, Once the-
People will discuss,
Take decision and
Implement decision
No external intervention.
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4. CONSTITUTION - 1950 Article – 40:
State will take steps for organising Gram Panchayats
The Gram Panchayat will be Local self Goverment.
The State may endow Panchayats with powers and authority.
Gram Swaraj concept of Gandhiji converted into Gram Panchayat
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5. 73rd Constitutional Amendment Act-1993
Key Features -:
Constitutional Status for Gram Sabha.
3 tier P.R.System.
Duration : 5 years.
Reservation of status – SC / ST / OBC / WOMEN.
5 ) Power, Responsibility & Authority.
To function as Local Self Government (LSG)
Prep. of plan for Social Justice & Economic Development.
Implementation of Schemes (Listed in the 11th Schedule)
6 ) State Finance Commission.
7 ) State Election Commission.
8 ) Special provisions for Schedule Areas (PESA).
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6. Important Features of PESA-Act
Gram Sabha approves the plans, programmes and projects
Gram Sabha is competent to safeguard and preserve the tradition & customs and cultural identity.
Gram Sabha identifies the beneficiaries.
Gram Sabha is endowed with the ownership of MFPs.
Approval of Utilisation Certificates in Gram Sabhas.
Reservation of seats.
Gram Sabha or PAL is consulted for land acquisition, management of minor water bodies, grant of licence or mining lease, prohibition/regulation of the sale & consumption of any intoxicant, power to prevent alienation of land, managing village markets and others.
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7. Participative Democracy
Planning Structure
Zilla Parishad
Panchayat Samiti
Gram Panchayat
Gram Sabha
Palli Sabha
Representative Democracy
Participative Democracy
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8. Odisha Gram Panchayat Act - 1964
Sec – 3.
GRAM
All villages within Gram Panchayat
Sec – 4. GRAMSASAN
Registered Voters of all villages
Sec
GRAM SABHA
The legal meeting by all the voters of Grama
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9. Functions – 22 subjects(11 Deptt ) out of 29 subjects
Devolution of 3Fs
Fund – Panchayat Samiti and Grama Panchayats implement projects & programmes.
Functions – 22 subjects(11 Deptt ) out of 29 subjects
Functionary – adequate at Panchayat Samiti level.
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10. Management of Fund
Fund is to be managed as per decision of the Gram Panchayat, Panchayat Samiti & Zilla Parishad.
However sanctioning authority is to follow prescribed guidelines for utilization of funds.
Panchayats have limited scope for utilization of fund as per own decision.
Grama Panchayat - Fund is jointly managed by Sarpanch and the Executive Officer as per Odisha Grama Panchayat Rules.
Panchayat Samiti - Block Development Officer is responsible for management of fund as per Panchayat Samiti Accounting Procedure Rule.
Zilla Parishad - Executive Officer authorized to manage the funds as per Zilla Parishad Rule
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11. Odisha Panchayat Samiti Act-1959
Constitution of Blocks- Sec-15
Appointment of Addl Block Dev Officer Sec – 15-B
Appointment of Block Dev. Officer –Sec -15-A
Constitution of Panchayat Samiti
Every Block shall have a Samiti consisting of the following members ( Sec – 16 )
Chairman / Vice-Chairman
P.S.Member
Sarapanch of the G.P.
M.Ps & M.L.As representing Block area.
Member of the Council of States ( in case of Registered Voter of the Block area)
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12. Elected Reps & Officers of the Panchayat Samiti
Representatives
Chairperson
Vice-Chairperson
P.S.Members & Sarapanches
Standing Committees
Administrative Officials
B.D.O
A.B.D.O
Asst. Engineer
Extension Officers / J.Es
VLWs/ E.Os
This is the middle stage of 3 tier P.R System.
This stage maintains liason between G.P and Z.P.
All the officers of the P.S are accountable to the Panchayat Samiti.
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13. Powers & Functions of Panchayat Samiti
Supervision & Enforcement of Laws relating to vaccination.
Imp.& Management of the subjects ( 11th Schedule )
Planning, Execution & Supervision of Dev.Progs
Sec-20 OPS-Act
Management of Pry.Edn
Prep.of Plans for Social Justice & Eco Dev.
Management of Endowments/Trusts
Standing Committees
Inspection & Supervision of G.Ps
Sec – The Executive Authority of the Samiti is vested with the Chairman. B.D.O is the Executive Officer of the Samiti.
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14. Powers & Functions of Chairman/Vice-Chairman
Convene & conduct the P.S.meeting.
( CoB Rule-1969)
Signing of bills & claims exceeding Rs-2 lakhs.
Inspect & Supervision of all works undertaken by the P.S.
Sec-20-A OPS-Act
Verify the CB of Cash book,( PSAP-2002 )
Grant of leave ( OPSAOA Rule )
App of Tour Diary of BDO Rule- 11
Annual Report on the work of BDO Rule -5
Use of Block Jeep Rule-9
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15. Management of Fund
Fund is to be managed as per decision of the Gram Panchayat, Panchayat Samiti & Zilla Parishad.
However sanctioning authority is to follow prescribed guidelines for utilization of funds.
Panchayats have limited scope for utilization of fund as per own decision.
Panchayat Samiti Fund --: Sec -- 28
All money received by a Samiti shall constitute a fund called P.S. Fund.
The fund shall be administered in accordance with the O.P.S.Accounting Procedure Rule
The B.D.O shall subject to the control of the Govt, remain in charge of the P.S. Fund and administer the same as per norms prescribed.
Grama Panchayat - Fund is jointly managed by Sarpanch and the Executive Officer as per Odisha Grama Panchayat Rules.
Panchayat Samiti - Block Development Officer is responsible for management of fund as per Panchayat Samiti Accounting Procedure Rule.
Zilla Parishad - Executive Officer authorized to manage the funds as per Zilla Parishad Rule
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16. Income & Expenditure of a Panchayat Samiti
Sourcers of Income :
Sec-29
Funds relating to institutions and schemes transferred by the Govt.
Funds relating to the C.D Programme.
Central and State Aid.
Donation and contributions received by the Samiti .
Share of the land revenue, State taxes or fees.
Proceeds from taxes, surcharges or fees which the Samiti is empowered to levy.
Income from endowments Trusts or other Institutions administered by the Samiti
Expenditure
Salaries and allowances of employees.
Travelling Expenses incurred by the members of the Samiti for attending meeting
Any item of the Expenditure directed by the Govt. for carrying out the purposes of this Act.
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17. Audit
Annual Audit of the Accounts of Grama Panchayat and Panchayat Samiti is conducted by Local Fund , AG , Chartered Accountants and also by the primary stake holders through Social Audit.
Accountant General conducts test audits of accounts of Grama Panchayat and Panchayat Samiti.
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18. Things which matter in utilization of funds
Timely convening of Palli Sabha, Grama Sabha, Grama Panchayat Meeting, Panchayat Samiti Meeting and Zilla Parishad Meeting.
Timely approval of Projects and selection of executants at the appropriate level.
Clear Guidelines.
Adequate supporting staff.
Coordination among elected representatives, officers and public.
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19. Odisha Panchayat Samiti Rules
O.P.S. –( Administration of Affairs Rules )
O.P.S.- ( Borrowing of money and grant of Loans )
O.P.S. – ( Budget Rules )
O.P.S – ( Conduct of Business Rules 1969.)
O.P.S – ( Constitution of Standing Committee Rules – 2002 )
O.P.S.– ( Election Rules 1991.)
7 ) O.P.S – ( T.A. Rules 1975 )
8 ) O.P.S –( Accounting Procedure Rules – 2002 )
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20. Odisha Panchayat Samiti Administration of Affairs Rules- 1987
Key Features --:
Rule – 3- Inspection of works by the Chairman
Rule – 4- Grant of leave of B.D.O.
Rule – 5- Annual Report on the work of the B.D.O
Rule – 7- Forum of the Chairman’s orders, observations and instructions
Rule– 8– Correspondence from and to the Samiti.
Rule – 9- Tour of Chairman.
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21. Powers & Functions of the B.D.O See Rule -13
The B.D.O shall work under the control of the Chairperson of the Panchayat Samiti and shall be the Executive Officer of the Samiti. He will prepare the plan, execute and supervise all the development works under his jurisdiction.
He will prepare the budget estimate for approval by the Samiti.
He will remain in charge of Panchayat Samiti fund and can spend with prior approval of the Panchayat Samiti.
All the Government grants shall be deposited in Panchayat Samiti fund and it shall be spent in proper way.
To take care for correct entry of the proceedings of Panchayat Samiti meeting.
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22. Power & function of BDO....
Submission of reports and returns to different quarters.
To be punctual for preparation of Confidential Character Report (CCR) of his subordinates by 15 April each year and submission of Confidential Character Report of Extension Officers to their respective departments.
To look after the proper maintenance of Service Book of all staff under his/her control.
To attend all the Panchayat Samiti meetings and take care for correct recording of proceedings.
Receipts and expenditures shall as per provision under law.
To attend all correspondence on behalf of the Panchayat Samiti.
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23. Powers & Functions of the B.D.O.
To comply the defects pointed out during the audit of the
Panchayat Samiti Accounts .
To take proper action on the misutilisation of public properties
during execution of any development works.
Submission of tour programme and tour diaries of the Chairperson
to the Collector, District office and Sub-collector for information.
Shall report the casual vacancy of the members of the Panchayat
Samiti to the Chairperson and Collector for further action at their
end.
Scrutinize the different Development works undertaken by the
Panchyat Samiti.
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24. Powers & Functions of the B.D.O.
Report the loss of life and properties during natural calamity to the Sub-collector and Collector in time and arrange for relief works for the affected people.
Inspect and supervise the work of the Grama Panchayats under
Panchayat Samiti and submit the report to the Panchayat Samiti,
for approval.
Take action for the works executed at the Grama Panchayat level
for completion in time and shall be as per govt. instruction.
To inspect the Gram Panchayat s under his jurisdiction.
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25. Powers & Functions of the B.D.O.
At the same time to check the utilisation of government grants on
different schemes and supervise the projects under execution.
To give technical advice to Grama Panchayat and Samiti.
To look after the measurement and check measurement done by
the Technical authorities in time.
If any misappropriation or misutilization of fund found at the time of inspection or visit to the Gram Panchayat andSamiti shall be reported to the Chairperson and Collector.
Submit the tour programme and tour diaries to the Chairperson, Sub-collector, Collector in time and the comments of the Collector shall be brought to the notice of the Chairperson.
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26. Power & Functions of BDO ...
To conduct meeting of the Extension officer, Village Level Worker/
Lady Village Level Worker at least two days in a month.
In addition to the above, BDO shall see the maintenance of
vehicle, all the movable and immovable properties under control
and of Panchayat Samiti.
Further , BDO is to attend any other works entrusted by the Government in Panchayati Raj Department.
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27. Power & Functions of ABDO See Rule-14
The Additional BDO-Cum-Accounts Officer shall exercise the powers and discharge the duties and functions of the Block Development Officers when the BDO remains absent due to transfer, leave or any other reason.
He shall work under the administrative control of the BDO and assist the BDO in supervision of all the Welfare Schemes like NREGA, SGSY, BRGF, Gopabandhu Gramina Yojana etc. and ensure monitoring and follow up arrangement in respect anti-poverty programmes in Block.
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28. Power & Functions of ABDO ...
He shall conduct one half-yearly inspection of Block Office and annual inspection of the work of as many VLWs as may be specified by the BDO.
Verify the Stock and Store of Block Office at an interval not
exceeding two months.
Assist the BOO in conducting regular Staff Meeting to monitor activities and progress of Extension Officers /VLWs and conduct the Staff Meeting on specified dates in absence of the BDO.
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29. Power & Functions of ABDO ...
Visit each Gram Panchayat at least once annually and advice for better performance of functions assigned to the Gram Panchayat.
Functions as the Officer-in-Charge for all Social Welfare Schemes and in particular shall make every endeavour so that pensions payable to the destitute, aged, widows and disabled persons are paid to the beneficiaries punctually.
Ensure timely distribution of Salaries of Primary School Teachers and supervision of Public Distribution System.
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30. Power & Functions of ABDO ...
Approve tour programmes and tour diaries of Village Level Workers.
The power of Drawing and Disbursing Officers shall be delegated to the ABDO-Cum-Accounts Officer by the BDO so that he can function as Drawing and Disbursing Officer and double lock officers in respect of cash.
He will be responsible for daily maintenance of Cash Book and Accounts. However, monthly cash verification would be done by the BDO and ABDO jointly.
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31. Power & Functions of ABDO ...
All files / case records relating to accounts shall be passed through ABDO-cum-Accounts Officer and he shall submit the utilization certificates and compile audit reports subject to over all control and supervision by the Block Development Officer.
Take up regular analysis of Cash and P.L Account of the Block.
Visit and inspect the progress of schemes and work according to the directions of the BDO.
Be in-charge of Computer Cell of the Block and will ensure daily
maintenance Information Management System(MIS).
Shall perform such other duties as the Block Development Officer may assign to him from time to time .
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32. O.P.S. – ( Budget Rules )
Rule – 3-- The B.D.O shall each year frame a budget estimate showing the probable receipts and expenditure for the following year ( Form-B-I )
Rule – 10 – The Annual Budget prepared by the B.D.O.& approved by the Chairman shall be placed before the Standing Committee ( Planning & Finance ). By Ist Feb
The P.S shall discuss and approve the budget and shall
be placed before the Collector for approval by
29th March
Rule – 16– Panchayat Samiti is not authorized to incur any
expenditure not included in the Budget.
Rule – 18– Whenever the sanction of any authority is required for
any proposed expenditure, such sanction is to be
obtained.
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33. O.P.S.- Conduct of Business Rules -1969 Panchayat Samiti Meeting
Rule The meeting shall be held at the office of the Samiti.
Rule Every Samiti shall meet at least once in every two months.
Rule – 5-. Notice of the meeting. ( 7 clear days )
Rule– 6. Agenda for a meeting.
Rule– 8- Convening special meeting by Chairman on requisition of 1/3 rd members.
Rule– 13. Quorum 1/3 rd of the total numbers of Non-official members having right to vote
Rule– 17. Resolution by a majority of votes of Non-officials .
Rule– 19. Minutes of the proceedings.
Rule– 26. Orders of the day.
Rule– 27 to 29. Resolution ( Decorum )
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34. O.P.S.Constitution of Standing Committees Rules -2002
Rule– 3. Constitution of Standing Committee.
Planning ,Finance, Anti-poverty Programme & Coordination .
Works,Irrigation,Electricity,Drinking Water Supply & Rural Sanitation.
P.D.S,Welfare of Weaker Section,Forest,Fuel and fodder.
Education, Sports and Culture.
Agriculture, Animal Husbandry, Soil Conservation Horticulture Watershed Development & Fisheries.
Health, Social Welfare including Women & Child Development.
Handicrafts, Cottage Industry,Khadi and Village Industry and Rural Housing.
Rule Composition of Standing Committees.( 5 for having 20 or more G.Ps/3 for less than GPs )
Rule - 7 Function of Standing Committee
Shall Review the matter assigned and ensure proper implementation of the Plans and Projects.
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35. O.P.S. Accounting Procedure Rules -2002
Rule – 4. Payment from the Panchayat Samiti Fund may be made by the B.D.O subject to prior approval of Chairman in absence of budget provision.
Rule – 8. Withdrawal from pass Book – No amount shall be drawn unless it is necessary for immediate disbursement supported by a resolution to incur expenditure.
Rule – 9. Guiding Principles for incurring Expenditure.
Sanctioning Officer shall ensure strict economy at every step and shall avoid extravagance.
No authority shall pass an order or sanction the expenditure which will be directly / indirectly advantageous to himself.
Fund shall not be utilized for the benefit of a particular person or section of the community UNLESS-:
The amount of expenditure is insignificant or,
a claim for the amount could be enforced in the Court of Law.
The expenditure is in pursuance of policy of the Government.
The amount of allowances granted are not on the whole a sources of profit to the recipients.
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36. Accounting Procedure Rules -2002 – cont..
Rule – Funds shall not be diverted from one scheme to another without approval of Govt.
Rule – The B.D.O & Chairman shall sign the payment order where the amount exceeds Rs. 2 Lakhs. (within seven days )
Rule – Limitation for payment. An order directing the payment of any claim made in a bill shall be valid for six months.
Rule – 36. Up-to-date entries in the Cash Book – The cashier shall make entries with reference to supporting documents and to be checked by Accountant / Auditors.
The B.D.O shall attest each entry .The Chairman may also verify the cash balance whenever he desires.
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37. Accounting Procedure Rules -2002 – cont..
Rule – 41. Procedure for giving Advances
No Advance shall be given if previous advance(s) for the same work is outstanding.
Money shall not be advanced unless there is reason to believe that the work will be completed and paid for within the same financial year.
Officer granting advances shall be held responsible for any over payment.
The advances granted for one purpose shall not be diverted for other purpose.
Advances shall regularly and promptly be adjusted.
Any unspent balance shall immediately be refunded.
Payment of advances shall not be shown as expenditure.
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38. Accounting Procedure Rules -2002 – cont..
Rule – Review of expenditure –The Panchayat Samiti shall send a review of expenditure in respect of various schemes for which grant-in-aid has been received in April every year.
Rule – 65. Safety of Stores – The B.D,O and Storekeeper shall be responsible for the custody of stores.
Rule – 67.. Purchase of Stocks, Stores and Stationeries shall be made
& 68 following procedures as explained under the Rules.
Rule – 69. Physical verification of stores shall be carried out at least once in
each six months by the B.D.O/A.B.D,O
Rule – 73. Govt may direct execution of any works of the P.S (T) Contractor, departmentally or through any other specified agency.
Rule – 74. Tender invitation and acceptance – All procedures will be followed as adopted in the Public Works Deptt.
Rule – 75. Execution of work – No work shall be commenced until –
P.S. has approved the work,
To meet the expenditure during the same year,
Administrative approval and Technical sanction has
been obtained
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39. Accounting Procedure Rules -2002 – cont..
Rule Technical approval
Designation of Technical Officer
Junior Engineer
Asst Engineer
Executive Engineer
Superintending Engineer
Chief Engineer
Financial limit ( Rs )
Up to 3.00 lakh
Above 3 lakh to 6 lakh
Above 6 lakh to 50 lakh
Above 50 lakh to3.00 crore
Above 3.00 core
Administrative Approval
BDO
Chairman of P.S.
Collector
Up to lakh
Above 10 lakh to 20 lakh
Above 20 lakh to 50 lakh
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40. Many Thanks India reaches the people through its PANCHAYATS.
Let us put our greatest endeavour and make the system GREAT .
Santosh Kumar Patra
Faculty,SIRD,Bhubaneswar
Mob -
11/9/2018