Report No.2 of 2020 - Performance audit of Implementation of 74th Constitutional Amendment Act, Government of Karnataka

Date on which Report Tabled:
Wed 23 Sep, 2020
Date of sending the report to Government:
Fri 04 Sep, 2020
Government Type:
Sector Local Bodies


Overview of the Report

The Constitution of India provided a clear mandate for democratic decentralisation through the 74th Amendment which sought to create an institutional framework for ushering in democracy at the grass root level through self-governing local bodies in urban areas of the country. The 74th Constitutional Amendment came into effect on 1 June 1993 and empowered Urban Local Bodies to perform 18 functions listed in the 12th Schedule.

A performance audit of ‘Implementation of 74th Constitutional Amendment Act’ was conducted to ascertain whether the State Government empowered ULBs through the creation of a robust institutional framework as well as transfer of functions, funds and functionaries.

The performance audit for the period 2014-15 to 2018-19 was carried out in two stages. Stage–I comprised audit of implementation of CAA by the State Government and parastatals and Stage–II comprised test-check of 44 ULBs across all tiers and selected 11 functions.

The audit observations relating to status of devolution of functions, funds and functionaries are presented in different chapters.  Chapter III deals with compliance to the provisions of 74th CAA and Chapter IV deals with empowerment of ULBs and their functioning. Chapter V and Chapter VI deal with financial resources and human resources of ULBs respectively.

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