Government of West Bengal, with support from GoI and financial assistance from the World Bank, has designed and launched the second phase of ISGPP (ISGPP-II) in FY 2016-17. This is aimed at scaling up the capacity building support system and performance based grant (PBG) allocation system state wide encompassing all 3,342 GPs of the state. PBG system will be used for providing all the available sources of discretionary financial sources to the GPs. The PBG allocation to GPs includes 100% State Finance Commission (SFC), 10% performance grants allocated to GPs by the Central Finance Commission(CFC) , as well as the ISGPP-II Grant funded by the World Bank. Focused and dedicated capacity building support to all GPs is in-built under ISGPP-II so as to ensure that GPs are able to function effectively as the local service delivery units in the rural decentralization context. ISGPP-II provides assistance for state wide roll-out of systems for institutional strengthening of the GPs such as Gram Panchayats Management System (GPMS), Web Based Monitoring System (WBMS), Geographic Information System (GIS), expansion of video conferencing facilities, Grievance Redressal Management System (GRMS) etc. ISGPP-II also launches a comprehensive system of internal audit of GPs. Further it will provide support to the office of Examiner of Local Accounts (ELA), in order to achieve timely completion of external audit of GPs.