<h1>Panchayati Raj fiscal devolution flagged as inadequate; Commission to recommend measures to strengthen PRI revenue mobilisation.</h1> The Commission noted that Sikkim reported devolution of all 29 Eleventh Schedule functions to 189 PRIs but that PRIs earn negligible own revenues and rely largely on central and state transfers. Audit observations and PRI representatives identified gaps: non implementation of the new accounting format, absence of a certification system for PRI accounts, and incomplete functional and accounting transfers. PRIs requested measures to mobilise own revenues (market fees, parking), immediate constitution of a Property Tax Board, and implementation of accounting and certification reforms; the Commission recorded these concerns for its recommendations.