Finance and Accounting of Panchayati Raj Institutions in West Bengal
Roy, Dipen
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PRODUCT DETAILS
Book ID : 25941
ISBN-10 : 81-88683-56-6 / 8188683566
Place
of Publication :
Delhi
Year
of Publication :
2005
Edition : (First Edition)
Language : English
v, 458p., Bib., 25 cm.
CONTENTS
CONTENTS:- 1. Introduction: local government, panchayat and accounting. 2. Panchayati Raj in West Bengal. 3. Finances of Panchayati Raj Institutions in West Bengal. 4. Gram Panchayat accounting rules. 5. Rules regarding maintenance of Zilla Parisad and Panchayat Samiti accounts. 6. Field work study of actual accounting practice of Panchayati Raj Institutions. 7. Auditing of the Panchayati Raj Institutions. 8. Accounting reports. 9. Accounting for management of Panchayati Raj Institutions. 10. A comparative study of accounting of Panchayati Raj in Tripura and West Bengal. 11. Recommendations of the commissions and committees regarding accounting and control. 12. Summary, conclusions and recommendations.
DESCRIPTION
Almost all the states in India have begun experiment with the Panchayati Raj Institutions. Now the panchayats have become the institutions of 'rural development management'. These institutions have generated a series of expectations, but constrained, being resources in their hands limited. Without adequate finance the institutions can not expedite space of development in rural areas. When finance is limited, 'optimizing benefit from limited resources' and 'establishing financial discipline' are of greater importance than placing continuous requests for finance. Accounting can play a dominant role in exacting accountability and ensuring financial discipline. So, in Panchayati Raj Institutions finance and accounting both are important and have significant roles to play. This effort has been undertaken firstly to see how panchayats are getting finances, and secondly to study how far accounting is used as a device to promote institutions' 'welfare achievements' and spur rural development. This work is obviously inter-disciplinary. It is felt that this book will add to existing literature and present some interesting findings to the academicians. In addition to this, it is expected to serve the purpose of panchayat officials, who are actively involved with preparation of accounts. Original acts and rules have been compiled with this title. Officials may find it useful as handbook for reference.
