Abstract
This report, based on a sample of 20 Gram Panchayats (GP) in Birbhum district, West Bengal (India), is an attempt to analyze GP level finances. More specifically, the report attempts to answer the following questions: 1) Do GP get their money? 2) Do GPs get all their money? 3) When do GPs receive the money? 4) Do GPs spend their money? 5) What do GPs spend their money on?The study investigates these questions in the context of untied funds of a GP- grants by the Union and the State Finance Commissions and those received under the Backward Regions Grant Fund (BRGF) programme.We find that the GPs don't receive their full entitlements. Further, fund flows are also charatcerised by delays and irregularities. The extent of delays varies across funds. The Union Finance Commission grants perform better on these parameters. We also find that don't fully utilise these funds.There are wide differences across time and across GPs in fund receipts and utilisation.
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