This Report for the year ended March 2021 has been prepared for submission to the Governor of Maharashtra under Article 151 of the Constitution of India.
The performance audit on “the Efficacy of Implementation of Seventy-fourth Constitutional Amendment Act in Maharashtra” was conducted to assess whether Seventy-fourth Constitutional Amendment Act had been adequately covered in State legislations and the Urban Local Bodies (ULBs) had strong institutional arrangements, sufficient funds and functionaries to perform the functions devolved upon them. Audit was conducted for the period 2015-16 to 2020-21 and records in 44 out of 396 ULBs in the State comprising of Municipal Corporations, Municipal Councils and Nagar Panchayats were test‑checked. Audit covered water supply, sanitation, and fire services functions in these ULBs. The Report contains seven chapter.
The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.