The document provides an overview of Panchayati Raj Institutions (PRIs) in India and the execution of development works by gram panchayats. It discusses the structure and functions of PRIs, various development schemes implemented by them, and the process for planning, estimating, approving, and executing works according to the Odisha Gram Panchayat Rules. This includes tendering procedures, measurements, payments, and accounting practices as per the Odisha Public Works Department Code and Odisha Government Financial Rules. Fund management in gram panchayats, panchayat samitis, and zilla parishads is also summarized according to the prescribed guidelines.

1. Presented By: Group5
Amit Biswal
Tapaswini Das
Md Azharuddin Khan
Patitapabana Mahanandia
Rajendra Narayan Senapati

2.  Introduction
 Structure of PRI
 Different schemes IN PRIs
 Execution of works (Rule 13 – Rule 26 of Odisha gram
panchayat rules,2014)
plan and estimate, administrative approval,
recording measurement and check-measurement
Advances payable
 O.P.W.D. Code
 Management of fund

3.  Panchayati Raj Institution (PRI) generally refers to
the system of rural local self-government of villages
in India.
 Local self government is the management of local
affairs by such local bodies who have been elected
by local people.
 This system was introduced by a 73rd constitutional
amendment act in 1992.
 They are entrusted with the task of rural
development in the country such as:-
1. Economic development
2. Strengthening social justice
3. Implementation of central and state govt. schemes

4.  In India the Panchayati Raj system functions as a system of
governance in which Gram Panchayats are the basic unit
of local administration.
 Panchayats are an effective vehicle for peoples
participation in administration planning, implementation &
monitoring of various rural development schemes and also
in a democratic process.

5.  MGNREGS (MahatmaGandhiNationalRuralEmploymentGuaranty
scheme)
 RuralInfrastructureDevelopmentFund(RIDF)withassistancefrom
NABARD
 OdishaStateRoadProject(OSRP)
 CFCAward(CentralFinanceCommissionAward)
 SFCAward(StateFinanceCommissionAward)
 NationalRuralLivelihoodMission
 BRGF–(BackwardRegionsGrantFund)forKBK –koraput,Bolangir
andkalahandi
 BijuKBKYOZANA
 MPLAD(5cr)
 MLALAD(3cr)
 Criticalgapfund-foremergency
 PMAY(PradhanMantriAwasYojana-Grameen)
 VasudhaYojana–forwatersupply

6. Categories of works- Rule 13
1.
i. Own resources
ii. Allocation by Union/State Government - for specific
purposes by way of grants
2. Loan Sanctioned - World Bank, Asian Development Bank
3. contribution from permissible source- Donations
Rule- 14.
(1) Works under clause (i) of sub-rule (1) , sub-rule (2) and sub Rule
(3) of rule 13 shall be executed in the following manner ;- (i) by
the GP departmentally without engaging contractor; or
(ii) through the village level leader selected by the Palli Sabha.
(2) Works under clause (ii) of sub-rule (1) of rule 13 shall be
executed as per guidelines issued by the Government for specific
purposes.

7. (3) muster rolls and other required documents shall be maintained by the
Secretary or in his absence the Executive Officer.
(4) GP shall purchase such materials as may be required at the rate approved
by the District Purchase Committee under sub-rule(2) of rule 68 of the
Odisha Panchayat Samiti Accounting Procedure Rules, 2002
If approved rate not available => purchase through OGFR
(5) All purchases made during a month shall be placed before the GP in its next
meeting for approval.
(6) An Inventory Register with details description of stock and store item shall
be maintained by each Gram Panchayat.
A stock register to be maintained as per Form OGFR-7 of Rule-93 of
OGFR.
The stock register shall be signed by the Sarapanch and the Executive
Officer.
(7) (a) Physical verification of the store - at least once in every six months
(b) Audit of accounts of Store and Stock is to be conducted in accordance
with the regulation embodied in Annexure 7 of OGFR Vol-II as per Rule 97 of
OGFR Vol-I.

8. Rule 15 –
(1) The Sarapanch, the Naib-Sarapanch or the members of the GP as well as
the functionaries of the Panchayat Samiti and Zilla Parishad and employees
of the Grama Panchayat shall on no account take up the execution of any
work.
Exception- when works are executed departmentally under sub-rule(2) of
rule 27
(2) (a) Before engaging a contractor,
Tender shall be invited, wherever required, in Form No.3 by the Secretary
or in his absence the Executive officer of the GP
(b) Tender shall be received in Form No.4.
(c) The tender shall be opened by the Secretary or in his absence by the
Executive Officer of the GP in the presence of the Sarapanch and the
tenderers who may be present.
The Sarapanch shall place the tenders along with a comparative statement
before the GP for acceptance. The persons whose tender is finally
accepted by the GP shall be required to execute a contract in Form No.5
which need not be registered

9. (3) The Grama Panchayat shall prepare its own panel of executants
(4) (a) A person may apply to the Sarapanch of the GP for being
enlisted as a contractor of the GP.
The application shall be accompanied with a fee of rupees one
thousand only duly deposited in the GP.
The Sarapanch shall place the application in the next meeting of
the GP for consideration.
(b) The GP shall be competent to delete the name of a
contractor from the list of contractors, for the reasons to be
recorded in writing, after giving the affected person a reasonable
opportunity of being heard.
(5) Before drawing up tender notices, the Sarapanch of a GP shall
consult the authorities mentioned below in respect of the works
mentioned against each,-
(a) Junior Engineer of the Block - up to Rs.1, 00,000
(b) Assistant Engineer of the Block - above Rs.1, 00,000

10. Works Costing Plan & Estimate Administrative
approval
Upto 50,000 Junior Engineer of the Block Sarapanch
50,000 - 1 Lakh Junior Engineer and shall be
countersigned by the
Assistant Engineer of the
Block
Sarapanch
>1 lakh Junior Engineer and shall be
countersigned by the
Assistant Engineer of the
Block
Grama Panchayat

11. Estimated cost does not exceed Rs.50,000
 The Junior Engineer of the Block shall record the measurement of the
work
 No check-measurement is required
 the bill shall be prepared and payment be made on the basis of
measurement only
Estimated cost exceeds Rs.50,000
 The Junior Engineer - record measurement
and Assistant Engineer - check-measurement
 The measurement / check-measurement or both, shall be taken in
presence of the Sarapanch, Executive Officer, and the concerned Ward
Member
 If the GP is not satisfied with the measurement recorded, it may refer
the matter to the next higher authority for re-check and scrutiny.
 After the re-check is conducted by the appropriate authority, the bill
shall be paid to the executants.
 For the purpose of recording measurement and check measurement, the
Measurement book and the case record shall be received by the
engineering personnel of the Panchayat Samiti from the Secretary or in
his absence from the Executive Officer and shall be returned within a
period not exceeding seven days

12. (1) GP shall have the power to take up simple nature of works like
repair and maintenance of GP properties and in such cases
the provisions of rules 15 and 16 shall not apply.
(2) The total expenditure of GP under sub-rule (1) shall not exceed
Rupees twenty thousand during a financial year.
(3) Plan and estimate - Executive Officer
administrative approval - from the Sarapanch and
record measurement of the works - in the presence of the
Sarapanch and respective Ward Member.
Check-measurement is not necessary for execution of works
under sub-rule (1).

13. Rule 19 - No work shall be commenced or liability incurred in
connection with any work until,-
(a) the GP has approved the execution of the work;
(b) fund is available to meet the expenditure during the financial
year; and
(c) Administrative approval has been obtained from the competent
Authority
Rule 20-
(1) The GP shall not deviate from the sanctioned plan and estimate
and rates prescribed in the schedule of rates.
(2) Where the work to be executed is from contribution from any
source, the estimate shall specifically indicate such
contribution in the shape of money. The amount of
contribution shall be deposited with the GP before the
commencement of the work.
(3) When fund is received from the Government or any other
authority authorized by the Government for execution of
specific work/works, the GP shall execute the work/works in
accordance with the terms and conditions imposed by the
Government or the authority so authorized by the Government.

14. Rule 21-
(1) The Advances payable to GP for execution of works shall be paid to the
Secretary or in his absence to the Executive Officer who shall
issue a receipt in Form No.7.
The advance so received shall be credited to the Grama Fund.
(2) The GP shall maintain a case record for each individual work taken out
of advances received under sub-rule (1).
(3) The Advances unutilized or unaccounted for shall be returned forthwith
with interest, if not utilized, within the period specified by the granting
authority
Rule 23 - Advance to Executants under any scheme is prohibited.
Exceptions are, however, permitted in rural employment
programme as per specific scheme guidelines approved by the
Government

15. Rule 24-
When an advance is drawn under Rule 23, following procedure shall be
followed, namely;-
(a) No advance shall be given if previous advance for the same work/supply
is outstanding;
(b) A second advance for any work shall not be granted until the first
advance has been accounted for;
(c) Money shall not be advanced unless there is reason to believe that the
work for which money is required will be completed and paid for within
the same financial year;
(d) Officer granting advance shall be held responsible for any over payment,
which may occur in consequence;
(e) The advance granted for one purpose shall not be diverted to other
purposes;
(f) Advance shall be regularly and promptly adjusted;
(g) Any unspent balance of an advance shall be immediately refunded in
shape of cash and promptly deposited in the proper head of account of
the bank; and
(h) Payment of advances shall not be exhibited as final expenditure in the
cash book.

16. Rule 25-
Payment of advances in first instance shall be entered in the Cash Book as
a red entry in the inner column of expenditure side of the cash book.
But such items shall not be added to the other items of expenditure and shall
not form the part of the total expenditure.
All advances shall be noted in the Register of Advances in Form No.11
Rule 26-
(1) Recovery of advances when made from the bill of the executants or
other individual’s bill shall be passed by the Sarapanch in the same
manner as other bills are passed.
Amount adjusted shall be exhibited in the cash book
(2) All Payment of GP shall be in the form of account payee cheque only
(3) The GP shall review in its monthly meeting the advances outstanding
and the progress of the works for which advances were given

17. (1) Measurements of works done or supplied made, shall be kept on record
in the printed measurement books in Form No.8.
Measurements of works done shall be recorded at the end of each week
or at suitable interval for preparation of running account bills or final
bill, as the case may be, in Form No.9.
When the work is completed, final measurements and check-
measurements whenever necessary shall be recorded immediately.
The measurements books shall be available for inspection by Auditors and
all other inspecting officers.
(2) The completion certificate shall be signed by the Executive Officer and
the Sarapanch in Form No.10.
The final utilization certificate shall then be prepared by the Executive
Officer of the GP and with the recommendations of the GP to be placed
before the Grama Sabha for approval.
(3) After obtaining the approval - the utilization certificate shall be issued
by the Executive Officer to the Disbursing Officer.
(4) All measurement books shall be numbered serially in register which
shall show the names of officers to whom the books are issued, the date
of issue and the date of return to the Executive Officer.

18. Conceptualization of
works
Preparation of Gram
Panchayt
development
plan(GPDP) /
BPDP/ZPDP
Approval by the
concerned authority
Estimation of the
work to be prepared
by J.E
Work order issued to
VLL / departmentally
or by
recommendation
Technical sanction –
by JE/AEE/EE/SE/CE
Work Taken up by
VLL/Departmentally
Initiation of the work
Work done estimate,
Prepare Bills by JE
Completion
certificate by JE
Submission of bills to
Accountant for
checking
Bills passed by
competent
authority/DDO for
payment to executant
Monthly Account
prepared from
cashbook
Preparation and
submission of Ucs in
OGFR-7

19.  The Odisha Public Works Department Code is intended to define
the scope and function of the Officers in-charge of Public works
working under the Administrative Control of different department
such as Works, Water Resources, H & U.D., Rural Development,
Panchayati Raj to which the execution of public works is assigned
by the State Government.
 Unless otherwise stated in the code the rules in OPWD code
apply to all public works and are complementary to the rules laid
down in the Odisha Treasury Code, O.G.F.R., C.P.W.A. Code as
adopted and rules issued by competent authority from time to time.

20.  OPWD code also indicates the financial power of different officers
of the Engineering Department.
 Though, the O.P.W.D. Code is followed for execution of works in
P.R. Department, the financial power is different from that which is
as per the Administrative Orders issued by the Department from
time to time.
 The work starts which is conceptualisation ,followed by planning,
estimation, selection of agency, award of work, billing, checking of
bill, which ends with payment.

21.  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.
 The B.D.O shall remain in-charge of the panchayat samiti fund.
Managed By
Gram Panchayat Fund is jointly managed by Sarpanch and the Executive
Officer as per Odisha Grama Panchayat Rules
Panchayat Samiti BDO is responsible for management of fund as per Orissa
Panchayat Samiti Accounting procedure Rules
Zilla Parishad Executive Officer (P.D-Proj Director) authorized to manage
the funds as per Zilla Parishad Rule

22.  Payment of any sum out of the fund may be made by the BDO
subject to prior approval of Chairman in absence of budget
provision.
 The B.D.O & Chairman shall sign the payment order where the
amount exceeds Rs. 2 Lakhs. (within seven days ) [Rule 16 of
Odisha panchayat samiti rules ,2014].
 The BDO shall draw the grant money and deposit in the P.L.
(Permanent Ledger) account / bank account and get the treasury
passbook updated periodically (At least once a month).
 No change shall be made in the prescribed list of major, minor,
sub and detailed budget accounts heads without approval of
Govt.
 A register in Form-I shall be maintained to show the details of
grants received and drawn.
 All money received on account of the fund shall be paid in full to
the treasury/Bank as often as can and shall be included in the
Panchayat Samiti Fund and shall on no account be appropriated
towards expenditure of the Samiti other than the purpose for
which it has been received.
 For moneys received by the samiti other than taxes, receipts
shall be given in Form-II.