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This Audit Report has been prepared in four chapters. Chapters I to III deal with Social, Economic and General Sectors. Chapter IV deals with general paragraphs.
This Report contains Performance Audits on “Direct Benefit Transfer”, “Implementation of Pradhan Mantri Kisan Samman Nidhi (PM-KISAN) Scheme” and “Functioning of Guwahati Metropolitan Development Authority”. The Report also contains 10 paragraphs including two Subject Specific Compliance Audit Paragraphs, eight Compliance Audit Paragraphs and three general paragraphs. The draft Performance Audit Report and draft audit paragraphs were sent to the Principal Secretary/ Commissioner of the Departments concerned with a request to furnish replies within four weeks. The views of the Government were incorporated wherever appropriate. The audit findings were also discussed in exit conferences held with the representatives of Government of Assam and their views were duly acknowledged in the Report.