Audit Reports

Overview

This Report on 'Efficacy of Implementation of the 74th Constitution Amendment Act' is divided into six chapters. Chapter I contains Introduction, Chapter II deals with Empowerment through Institutional Mechanism, Chapter III deals with Efficacy in Devolution of Functions, Chapter IV deals with Devolution of Financial Resources, Chapter V deals with Human Resources and Chapter VI gives the Conclusions and Recommendations.

Chapter II: This Chapter contains audit findings with regard to Empowerment through Institutional Mechanism. Audit noticed that only partial transfer of Twelfth Schedule functions to Urban Local Bodies has been effected. The State Government still retains significant role in execution of schemes either directly or through parastatal agencies. 

Chapter III: This chapter contains audit findings with regard to Efficacy in Devolution of Functions. Audit noticed that the Service level benchmarking data mandated by Fourteenth Finance Commission were prepared by ULBs without receipt of specific data relative to actual implementation of water supply function from KWA. There was no mechanism present for monitoring timely collection and transfer of pension contribution by Urban Local Bodies to the Central Pension Fund.

Chapter IV: This chapter contains audit findings with regard to Devolution of Financial Resources to the Urban Local Bodies. Audit noticed that the newly implemented method and rate of assessment of property tax were not made applicable for existiing buildings till 01 April 2016. No compensation was paid to the Urban Local Bodies on account for non-collection of Entertainment Tax by the State Government.   

Chapter V: This chapter contains audit findings with regard to inadequacy of Human Resources in Urban Local Bodies.  

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• Report No. 3 of 2022 - Efficacy of Implementation of the 74th Constitution Amendment Act

• Table of contents
• Preface
• Executive Summary
• Chapter I - Introduction
• Chapter II - Empowerment through Institutional Mechanism
• Chapter III - Efficacy in Devolution of Functions
• Chapter IV - Devolution of Financial Resources
• Chapter V - Human Resources
• Chapter VI - Conclusion and Recommendations
• Appendices