Abstract

The Gram Panchayat Development Plan (GPDP) emphasises the need for the planning at GP level for comprehensive development. With the PESA rules being notified, the GP level planning and budgeting has become all the more important. The successive State Finance Commissions have looked into the finances of PRIs as a whole and few sample PRIs in particular to understand and review their financial status.

The understanding of finances of Gram Panchayats is critical to influence the planning, budgeting and developmental activities in their area. The study focused on looking into the finances of Gram Panchayats to understand:
a) Sources of revenues to the Gram Panchayat
b) Scale and types of expenditure in Gram Panchayat
c) Processes and activities around the finances and planning in the Gram Panchayat
d) Challenges faced by Gram Panchayat with respect to raising and utilisation of funds
Along with this the study also tried to look into the ways of enhancing the efficacy of the Gram Panchayat planning and budgeting activities.

CBPS. (2022). Analysis of the Gram Panchayat Finances in the State of Chhattisgarh. Bengaluru : UNICEF Chhattisgarh, Centre for Budget and Policy Studies (CBPS), Bengaluru