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References

230 V. N. Alok

submitted its report,it made recommendations for the newly inserted subclauses of article 280(3) regarding local governments. 7.Rs45 = US$1 at the beginning of2006. 8.State governments also raised this point in the memoranda that they submitted to the 12th National Finance Commission (see http://www.fincomindia.nic.in). 9.The states’contribution to the CSSs was generally 50 percent in the 1980s,which was reduced to one-fourth in the 1990s because ofthe tight fiscal situations ofthe states.

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The share ofthe states is being reduced further.Some ofthe schemes are entirely funded by the national government. 10.Recognizing this problem,the 12th National Finance Commission specified a time limit ofa maximum of15 days for the state governments to transfer the grants to local governments.The commission asserted that the union government should take noncompliance seriously. 11.To facilitate informed review and appraisal by the state legislature,the parliament, civil society,and the public,the Fifth Round Table ofMinisters in Charge ofPanchayati Raj adopted a resolution that all states would present annual reports on the state ofthe panchayats,along with a devolution index on the basis ofa concept paper presented by Alok and Bhandari (2004). 12.However,the 11th National Finance Commission has initiated the process by advocating for scientific accounts,databases,and computerization.Subsequently,the comptroller and auditor general ofIndia prescribed a format ofaccounts for the

PRIs.Most states have accepted the format.

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