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Financial
Assam

Report of 2005 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

Date on which Report Tabled:
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Panchayat Raj Institutions,Urban Local Bodies
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Sector -

Overview

The audit institutions entrusted with responsibility of audit of Local Bodies, derive their duties and powers from articles 243 J and 243 Z of the Constitution of India, which expect the States to make Legislation for maintenance of accounts by the Urban Local Bodies and the Panchayati Raj Institutions (PRIs) and their audit. Accordingly, various States have passed necessary legislation for maintenance of accounts and audit of Local Bodies.

In Assam the Director, Local Fund Audit is vested with the authority for audit of accounts of the Urban Local Bodies and PRIs. As per recommendations of the Eleventh Finance Commission and the guidelines for utilization of grants to Local Bodies issued by Finance Ministry, Government of India, the Comptroller and Auditor General of India has been entrusted with the responsibility for exercising control and supervision over the proper maintenance of accounts and their audit for all three levels of PRIs/ULBs under Section 20(1)of C & AG's (Duties and Powers and Condition of service) Act, 1971 vide FM 23/2000/68 dated 18.5.2002.

Thus the Director, Local Fund Audit is the primary auditor for Local Bodies, while the C&AG of India conducts a test check by way of technical control and supervision. Consequent upon passage of 73rd and 74th Constitutional Amendment Act 1992, Assam Panchayat Act 1986 has been replaced by a new Act , Panchayat Act 1994, passed by Legislature in May 1994, to decentralize powers and have a three tier structure of local self governing bodies at the district, block and village level. With these landmark constitutional amendments, the local self-government at various levels got a new lease of life and many state laws were enacted to ensure proper functioning of democracy at the grassroots.

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