SSC
The provision regarding the audit of accounts of panchayats is contained in:
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Answer: Option A — Article 243J
Detailed Solution
Article 243J provides that the legislature of a state may, by law, make provisions with respect to the maintenance of accounts by the panchayats and the auditing of such accounts.
Why audit is important:
- Panchayats receive large amounts of money from the state and central governments for development schemes.
- Auditing ensures that these funds are used properly and for the intended purposes.
- It helps prevent corruption and misuse of public money.
Who audits panchayat accounts:
- In most states, the accounts are audited by a Director of Local Fund Audit or a similar state body.
- State audit bodies also check whether grants were used for the purposes for which they were given.
Social audit:
- Besides financial audit, social audits are also conducted by Gram Sabhas, especially for schemes like the Mahatma Gandhi National Rural Employment Guarantee Scheme.
- In a social audit, the people of the village check whether the work was done and whether payments were correct.
Other Articles of Part IX:
- Article 243G: powers, authority and responsibilities of panchayats, including planning for economic development and social justice, and implementing schemes on the 29 subjects listed in the Eleventh Schedule.
- Article 243H: powers to impose taxes and funds of panchayats.
- Article 243I: constitution of a State Finance Commission to review the financial position of panchayats.
- Article 243K: elections to panchayats, conducted by the State Election Commission.
- Article 243M: areas where Part IX does not apply.
Parallel provision for municipalities:
Article 243Z makes a similar provision for the audit of accounts of municipalities.
The 73rd Amendment:
- Part IX, from Article 243 to 243O, was added by the 73rd Constitutional Amendment Act, 1992.
- It came into force on 24 April 1993, which is celebrated as National Panchayati Raj Day.
Importance:
Proper accounts and audit increase people's trust in local government.
Why not the other options?
- ✗Article 243G deals with powers and functions.
- ✗Article 243I deals with the State Finance Commission.
- ✗Article 243K deals with elections.
Quick tip
Remember: Article 243J = audit of panchayat accounts; Article 243I = State Finance Commission; Article 243K = State Election Commission.
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Panchayati Raj & Municipalities — Preparation
This question tests your understanding of Panchayati Raj & Municipalities, a key topic in the General Knowledge section. The detailed solution above uses a step-by-step approach to show the reasoning, and where available, a shortcut that helps you solve similar questions in under 90 seconds during the actual exam.
This topic covers local self-government in India: the Balwant Rai Mehta and Ashok Mehta committees, the 73rd Amendment on panchayats (Part IX and the Eleventh Schedule), the 74th Amendment on municipalities (Part IX-A and the Twelfth Schedule), and state election commissions and finance commissions. Questions commonly ask which state first adopted Panchayati Raj (Rajasthan, at Nagaur in 1959), which committee recommended the three-tier system, and what the 73rd and 74th Amendments provide, such as reservation for women of not less than one-third of seats. The Eleventh Schedule lists 29 subjects and the Twelfth lists 18. Practise the Panchayati Raj and municipalities questions below, written in the style of the general awareness sections of exams such as SSC, banking, railways, CUET GAT, MAH CET and CLAT. Each question comes with a detailed explanation that adds related facts, so every question helps you revise more than one point.