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This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programmes of Panchayat Raj and Rural Development (PR&RD) and Municipal Administration and Urban Development (MA&UD) departments implemented with involvement of Local Bodies along with compliance audit of Panchayat Raj Institutions (PRIs) and Urban Local Bodies
(ULBs).
This Report also contains overview of finances and accounts of local bodies and observations on financial reporting.