GANGTOK: Sikkim’s Panchayati Raj Institutions (PRIs) have not yet been fully empowered, with the Comptroller and Auditor General of India (CAG) finding that only 15 of the 29 subjects mandated under the Constitution have been devolved to them.
The findings came ahead of the next round of panchayat elections, expected around 2027, as the five-year term of the existing panchayats nears its end.
The 73rd Constitutional Amendment envisages panchayats as institutions of self-government and provides for the devolution of functions, powers and responsibilities relating to 29 subjects listed in the Eleventh Schedule, including agriculture, health, education and rural development.
According to the CAG audit, 14 subjects have not been devolved to the PRIs. State government departments therefore continue to exercise control over planning, funding and implementation in several areas, limiting the decision-making powers of elected panchayat bodies.
The audit also flagged gaps in the financial autonomy of Gram Panchayats. Although they have legal powers to levy local taxes, fees and other charges, most panchayats did not exercise these powers, with only isolated instances recorded.
The CAG further found that fund transfers from state departments to PRIs lacked a consistent pattern. The irregular flow of funds made it difficult for panchayats to plan and execute expenditure with certainty from one year to another.
Shortcomings in legislative oversight were also highlighted, with earlier audit findings relating to PRIs not having been taken up for discussion by a legislative committee, weakening follow-up and accountability.
Under Article 243E of the Constitution, panchayats have a five-year term. The Sikkim State Election Commission, which is responsible for conducting panchayat elections, is yet to announce the schedule for the next polls.
The CAG findings have raised questions over the extent of administrative and financial authority available to the newly elected panchayat bodies when Sikkim goes to the polls, with the audit underscoring that the devolution of functions and financial powers remains incomplete.
