This Report contains observation on Panchayati Raj Institutions (PRIs) and includes three chapters. Chapter-I includes &lsquoAn overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of Panchayati Raj Institutions&rsquo. Chapter-II comprises of Perfomance Audit on &lsquoImplementation of Border Area Development Programme&rsquo and &lsquoFunctioning of Member of Legislative Assembly Local Area Development Scheme&rsquo. Chapter-III comprises of four paragraphs noticed during Compliance Audit. Donpato