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13th FCA & Panchayat Rule
Government of OrissaPanchayati Raj Department
Training-cum-Workshop of
Accounts and Computer personnel of
DRDA and Blocks
Constitutional Mandate for FCA
As per articles 270, 275 and 280 of the constitution, the 13th Finance Commission has been constitued to perform 3 different types of tasks:-
To recommend distribution, between Union and States, of the net proceed of taxes out of divisible pool.
To recommend the allocation between the different States of such proceeds, and
Thirdly, to recommend measures to supplement the resources of the Panchyats and Municipalities by augmenting the consolidated funds of individual States, taking into account the recommendations of the respective State Finance Commissions (SFCs).
Recommendations 13th FCA
For augmenting the resources of rural local bodies in terms of award of grant based on certain principles. The grant have two main components.a) Basic Grant – 5 years (2010-11 to 2014-15) : 1694.20 Cr.b) Performance Grant – 4 years (2011-12 to 2014-15) : 897.00
Cr.c) Special Area Basic Grant – 5 years (2010-11 to 2014-15) :
96.95 Cr.d) Special Area Performance Grant – 4 years (2011-12 to 2014-
15) : 67.86 Cr. A small portion of grants allocated to Special Area covered by the
V & VI Schedules and areas exempted from the purview of Part X and XI (A) of the constitution.
General Grant
Special Area Grant
Eligibility for Performance Grant
Grants Recommended by 13th FCA
( in Crore)
Components 2010-11 2011-12 2012-13 2013-14 2014-15 Total
1General Basic
Grant241.29 279.78 326.99 387.43 458.71 1694.20
2General
Performance 0.00 95.66 224.41 264.70 312.23 897.00
3Special Area
Grant19.39
19.39 19.39 19.39 19.3996.95
4
Special Area
Performance
Grant
0.00 9.69 19.39 19.39 19.39 67.86
Total 260.68 404.52 590.18 690.91 809.74 2756.01
Components of 13th FCA
Drinking Water Supply
Sewerage, Solid waste management (Rural Sanitation)
Operational Expenses (Maintenance of Accounts, Conducting of Audits, Creation of the Database)
Criteria for distribution of Grants
The grants have been distributed to the Panchayats based on their population.
Year
Upto 5000 (3492 GPs)
5001-7500 (2045 GPs)
7501-10000 (572 GPs)
>10000 (125 GPs)
Category BasicPerformance Total Basic
Performance Total Basic
Performance Total Basic
Performance Total
Year 1(10-11)
DW 1.75 0.00 1.75 1.92 0.00 1.92 2.08 0.00 2.08 2.15 0.00 2.15
Sanitation 1.63 0.00 1.63 1.77 0.00 1.77 1.91 0.00 1.91 1.98 0.00 1.9843.38 0.00 3.38 3.69 0.00 3.69 3.99 0.00 3.99 4.13 0.00 4.134
Year 2(11-12)
DW 2.06 0.76 2.82 2.26 0.83 3.09 2.44 0.90 3.34 2.53 0.93 3.46
Sanitation 1.92 0.70 2.62 2.08 0.76 2.84 2.24 0.82 3.06 2.33 0.86 3.191
3.98 1.46 5.44 4.34 1.59 5.93 4.68 1.72 6.40 4.86 1.79 6.651
Year 3(12-13)
DW 2.43 1.78 4.21 2.67 1.95 4.62 2.88 2.10 4.98 2.99 2.18 5.17
Sanitation 2.26 1.65 3.91 2.45 1.79 4.24 2.65 1.93 4.58 2.75 2.01 4.764
4.69 3.43 8.12 5.12 3.74 8.86 5.53 4.03 9.56 5.74 4.19 9.934
In Lakh
Year
Upto 5000 (3492 GPs)
5001-7500 (2045 GPs)
7501-10000 (572 GPs)
>10000 (125 GPs)
Category BasicPerformance Total Basic
Performance Total Basic
Performance Total Basic
Performance Total
Year 4(13-14)
DW 2.91 2.09 5.00 3.19 2.30 5.49 3.45 2.48 5.93 3.58 2.57 6.15
Sanitation 2.71 1.95 4.66 2.94 2.11 5.05 3.17 2.28 5.45 3.29 2.37 5.664
5.62 4.04 9.66 6.13 4.41 10.54 6.62 4.76 11.38 6.87 4.94 11.81
Year 5(14-15)
DW 3.48 2.47 5.95 3.81 2.71 6.52 4.12 2.93 7.05 4.27 3.03 7.3
Sanitation 3.23 2.30 5.53 3.51 2.49 6.00 3.78 2.69 6.47 3.93 2.80 6.7336.71 4.77 11.48 7.32 5.20 12.52 7.90 5.62 13.52 8.20 5.83 14.03
Grand Total
DW 12.63 7.10 19.73 13.85 7.79 21.64 14.97 8.41 23.38 15.52 8.71 24.23
Sanitation 11.75 6.60 18.35 12.75 7.15 19.90 13.74 7.72 21.46 14.30 8.04 22.34
G. Total 24.38 13.70 38.08 26.60 14.94 41.54 28.71 16.13 44.84 29.82 16.75 46.57
Criteria for distribution of Grants
In Lakh
Criteria for distribution of Grants (As per Population of G.P)(RS. IN LAKH)
G. P.
Year
Panchayat Rule
Panchayat Rule – 8 formatsOrder No.PRI-I(i)-61/10 25340 PR/ dated 30-08-10.
Recommendation of the 11th Finance Commission and for
exercising proper control,
securing better accountability and
transparency in accounting system of Panchyati Raj Institutions,
Ministry of Panchayati Raj, Government of India have put emphasis in maintenance of accounts by Panchayati Raj Institutions in eight formats prescribed by the Comptroller and Auditor General of India from the current financial year i.e.2010-11.
State Government adopted eight numbers of formats prescribed by the Comptroller and Auditor General of India.
8 formats are useful and would serve better purpose
for maintaining proper and correct accounting system through computerization.
for effective audit control.
Panchayat Rule – 8 formatsOrder No.PRI-I(i)-61/10 25340 PR/ dated 30-08-10.
In exercise of the powers conferred in sub-section-(1) of
section, 58 of the Orissa Panchayat Samiti Act, 1959
(Orissa Act 7 of 1960) the State Government do hereby
order that in addition to the format prescribed in the
Orissa Panchayat Samiti Accounting Procedure Rules,
2002 for maintenance of Accounts, the Panchayat
Samities of the State shall maintain their accounts in the
eight number of formats appended here to from the
financial year 2010-11.
Panchayat Rule – 8 formatsOrder No.PRI-I(i)-61/10 25340 PR/ dated 30-08-10.
8 formats prescribed by CAG for PRIs
FORMAT-I: Cash Book of Receipt & Expenditure See Rule 100,108,133(1), 133(3), 138,206(e), 206(j), 234,236(b))
FORMAT-II: Consolidated Abstract Register (See Rule 100 (2),120,234, 236(b))
FORMAT-III: Reconciliation Register (See Rule 119(2),134|(a), 234,236(b))
FORMAT-IV: Receivable and Payable Register (See Rule 43(1), 100 (3),138,234,236(b))
FORMAT-V :Register of Immovable Property (See Rule 55, 66(3), 71, 234,236(b))
(a) Road (b) Land © Others
FORMAT–VI:Register of Movable Property (See Rule 55, 66(3), 71,143, 234,236(b) )
FORMAT-VII :Inventory Register (See Rule 32(6), 143, 234,236(b))
FORMAT-VIII :Demand Collection & Balance Register (See Rule 118(1),206(f), 234,236(b))
Thanks….
