Uttarakhand State has 3-tier PRI’s structure and comprises of 13 ZP, 95 BP and 7541 GP. Its legal basis is set out on the basis of the Uttar Pradesh Kshetra Panchayat and Zila Panchayat Act of 1961 and the Uttar Pradesh Panchayat Raj Act of 1947, as modified by the Uttarakhand Government under by the Uttar Pradesh Kshetra Panchayat and Zila Panchayat Act (Uttarakhand Adoption and Modification Orders) in October 2001 and in January 2002. Uttarakhand Government had issued G.O for devolution of 14 subjects under 11 Departments. However, only 3 subjects; rural housing, poverty alleviation and women and child welfare has been devolved while devolution of other subjects are still to be implemented. Activity mapping is not done for the devolved functions.
The PRIs in Uttarakhand currently receives fund from 5 different sources:
1. Central Government (under 12th Finance Commission).
2. 2nd State Finance Commission.
3. Panchayat Vikas Nidhi / fund.
4. MP/MLA Development Fund.
5. Funds for Centrally Sponsored Schemes.
These funds are utilized to implement various schemes and non scheme related activities and development works. Apart from this the tax collected at various level of PRI’s (under section 27, 131 and 119 of PR Act) and donation are also utilized for development activities. Gram Panchayat Vikas Adhikari, Sahiyka/ Karykarti (Bal Vikas, Mahila Vikas) are functionaries devolved at GP level while ADO is functionaries devolved at BP level. No functionaries at ZP level are completely devolved.The PRI’s at all of the 3 level in Uttarakhand is constituted of 6 Committees namely; Planning and Development Committee, Education Committee, Construction Work Committee, Health Committee, Administrative Committee and Water Management Committee. These Committees are constituted of PRI’s members and are involved in Planning, Implementation and Monitoring of various schemes and non schemes. In some of the schemes and non scheme activities PRI’s has partial or no involvement. The state PR Department is not a member of any state level Committee.