FUNCTIONING OF

PANCHAYAT SAMITIS IN ODISHA

Santosh Ku.PatraSIRD,Bhubaneswar

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Central Act

• 73rd Amendment

• PESA Act

• MGNREGA Act

• FRA Act

State Act

• O. Zilla Parishad Act

• O. Panchayat Samiti

Act

• O. Grama Panchayat

Act

Constitution

Rules

Executive

Instructions

Operational Guidelines

LEGAL FRAMEWORK

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The village will be self governed, Once the-

People will discuss,

Take decision and

Implement decision

No external intervention.

GRAM SWARAJ

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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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73rd Constitutional Amendment Act-1993

Key Features -:

1) Constitutional Status for Gram Sabha.

2) 3 tier P.R.System.

3) Duration : 5 years.

4) 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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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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Planning StructureZilla Parishad

Panchayat Samiti

Gram Panchayat

Gram Sabha

Palli Sabha

Representative Democracy

Participative Democracy

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Odisha Gram Panchayat Act - 1964

Sec – 3.

GRAM

All villages within Gram

Panchayat

Sec – 4.

GRAMSASANRegistered Voters of all

villages

Sec -- 5.

GRAM SABHA

The legal meeting by all

the voters of Grama

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• Fund – Panchayat Samiti and Grama

Panchayats implement projects &

programmes.

• Functions – 22 subjects(11 Deptt ) out of 29

subjects

• Functionary – adequate at Panchayat

Samiti level.

Devolution of 3Fs

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• 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.

Management of Fund

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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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)1111/1/2019

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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Powers & Functions of Panchayat Samiti

Sec – 19. The Executive Authority of the Samiti is vested with the Chairman. B.D.O is the

Executive Officer of the Samiti.

Sec-20 OPS-Act

Planning, Execution & Supervision of Dev.Progs

Prep.of Plans for Social Justice & Eco Dev.

Imp.& Management of the subjects ( 11th Schedule )

Management of Pry.Edn

Standing Committees Management of Endowments/Trusts

Inspection & Supervision of G.Ps

Supervision & Enforcement of Laws relating to vaccination.

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Powers & Functions of Chairman/Vice-Chairman

Sec-20-A OPS-Act

Inspect & Supervision of all works undertaken by the P.S.

Grant of leave ( OPSAOA Rule-3-1987 )

Signing of bills & claims exceeding Rs-2 lakhs.

Verify the CB of Cash book,( PSAP-2002 )

Use of Block Jeep Rule-9App of Tour Diary of

BDO Rule- 11Annual Report on the work

of BDO Rule -5

Convene & conduct the P.S.meeting.( CoB Rule-1969)

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• 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.

Management of Fund

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

• 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- 2002.• 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.

Panchayat Samiti Fund --: Sec -- 28

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Income & Expenditure of a Panchayat Samiti

• 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

Sourcers of Income :

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.

Sec-29

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• 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.

Audit

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• 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.

Things which matter in utilization of funds

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Odisha Panchayat Samiti Rules

1) O.P.S. –( Administration of Affairs Rules- 1987.)

2) O.P.S.- ( Borrowing of money and grant of Loans -- 1972.)

3) O.P.S. – ( Budget Rules -1969 )

4) O.P.S – ( Conduct of Business Rules 1969.)

5) O.P.S – ( Constitution of Standing Committee Rules – 2002 )

6) 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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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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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.2111/1/2019

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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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.2311/1/2019

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.

Powers & Functions of the B.D.O.

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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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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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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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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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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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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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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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O.P.S. – ( Budget Rules -1969 )

• 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. 3211/1/2019

O.P.S.- Conduct of Business Rules -1969

Panchayat Samiti Meeting

Rule- 3. The meeting shall be held at the office of the Samiti.

Rule- 4. 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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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 - 4. Composition of Standing Committees.( 5 for having 20 or more G.Ps/3 for less than

20 GPs )

Rule - 7 Function of Standing Committee

Shall Review the matter assigned and ensure proper implementation of the Plans and

Projects. 3411/1/2019

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.3511/1/2019

Accounting Procedure Rules -2002 – cont..

Rule – 10. Funds shall not be diverted from one scheme to

another without approval of Govt.

Rule – 16. The B.D.O & Chairman shall sign the payment order

where the amount exceeds Rs. 2 Lakhs. (within

seven days )

Rule – 19. 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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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.3711/1/2019

Accounting Procedure Rules -2002 – cont..

Rule – 58. 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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Accounting Procedure Rules -2002 – cont..

Rule -- 76. 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 10.00 lakh

Above 10 lakh to 20 lakh

Above 20 lakh to 50 lakh3911/1/2019

Santosh Kumar PatraFaculty,SIRD,Bhubaneswar

Mob-09437423709

E-mail- skpatra28@gmail.com

India reaches the people through its

PANCHAYATS.

Let us put our greatest endeavour and make

the system GREAT .

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