Audit Reports

Assam

Overview

This Report deals with Ihc results of audit of accounts of Local Bodies and is presented in three Chapters. Chapter I includes Section 'A' on an overview of the organisation, finances, devolution and accountability frame work of Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs). Section 'B' on Financial Reporting of Panchayat Raj institutions and Urban Local Bodies Chapter II contains observations on Audit of Transactions of Panchayat Raj Institutions and Chapter III contains observations on Audit of Transactions of Urban Local Bodies.

There are 2407 PRIs (20 Zilla Parishads, 185 Anchalik Panchayats and 2202 Gram Panchayats) and 89 ULBs (One Municipal Corporation. 31 Municipal Boards and 57 Town Committees) in the Stale. Principal Secretary. Panchayat and Rural Development i.the administrative head of PRIs while Principal Secretary. Urban Development Department is the administrative head of ULBs (except Guwahati Municipal Corporation) in the State.

The Secretary, Guwahati Development Depanmemt is the administrative head at the state level in respect of Guwahati Municipal Corporation (GMC).There was delay in commencement of functioning of DPC in nine districts ranged from 1 to 2 years. No consolidated district plans were prepared and there is no practice of preparation of perspective plans of each Panchayat. Thus, functioning of the DPC was not up to the standards set in APA 1994.

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• Preface
• Overview
• Chapter 1 - Finances, Devolution and Accpuntability Framework of Panchayati Raj Institutions and Urban Local Bodies
• Chapter 2 - Audit of Transactions Panchayat and Rural Development Department Panchayati Raj Institutions
• Chapter 3 - Audit of Transactions of Urban Local Development
• Appendices