Audit Reports

Assam

Overview

The audit institutions entrusted with responsibility of audit of Local Bodies, derive their duties and powers from Articles 243 J and 243 Z of the Constitution of India, which expect the States to make Legislation for maintenance of accounts by the Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs) and their audit. Accordingly, various States have passed necessary legislation for maintenance of accounts and audit of Local Bodies.Consequent upon passage of 73 rd and 74th Constitutional Amendment Act 1992, the Assam Panchayat Act 1986 has been replaced by "The Assam Panchayat Act 1994", passed by Legislature in May 1994, to decentralize powers and have a three tier structure of local self governing bodies at the district, block and village level. With these landmark constitutional amendments, the local selfgovernment at various levels got a new lease of life and many state laws were enacted to ensure proper functioning of democracy at the grassroot level.

The State Government reported as on March 2007 that it transferred the remaining 23 functions out of 29 included in the 11 th Schedule of the Constitution to the PRIs along with funds and functionaries (17 departments). But no supporting documents indicating the number of functionaries transferred could be produced by the P&RD Department for audit scrutiny. As the fund and functionaries relating to 23 functions out of 29 have not been transferred, audit could not verify as to how the devolution of 23 functions could effectively work in practice. During test check of 23 PRIs (March 2007), it was seen that all the PRIs denied such transfer.

The developmental works in respect of Education, Soil Conservation, Handloom & Textiles,Power, Agriculture and Veterinary were considered for execution and remaining functions were not were not yet transferred to the PRIs.

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• Preface
• Chapter 1 - An overview of the Panchayati Raj Institutions
• Chapter 2 - Financial Management
• Chapter 3 - Revenue Receipts
• Chapter 4 - Implementation of Schemes
• Chapter 5 - An Over view of Urban Local Bodies
• Chapter 6 - Financial Management
• Chapter 7 - Revenue Receipts
• Chapter 8 - Implementation of Schemes
• Annexures