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Audit Reports

Financial
Assam

Report of 2010 - Financial Audit on Urban Local Bodies and Panchayati Raj Institutions, Government of Assam

Date on which Report Tabled:
Mon 04 Mar, 2013
Date of sending the report to Government
Government Type
Local Bodies
Local Body Types
Panchayat Raj Institutions,Urban Local Bodies
Sector -

Overview

There are 2407 PRIs and 89 ULBs in the State. The Principal Secretary, Panchayat and Rural Development Department and the Principal Secretary, Urban Development Department are the administrative heads of PRIs and ULBs {except Guwahati Municipal Corporation (GMC)} respectively. The Commissioner and Secretary, Guwahati Development Department is the administrative head of GMC.There was acute shortage of manpower at each level of PRI and there was urgent need to make them fully operational with adequate manpower. There was no prescribed staffing pattern for ULBs and the Urban Development Department (UDD) did not take any steps to assess the number of officers and staff of different categories required for proper functioning of each ULB.

District Planning Committee (DPC) had been formed in all districts of General Areas,however, they were yet to perform their mandated functions as envisaged in Article 243ZD of the Constitution.The State Government was yet to complete the process of decentralization in PRIs and ULBs.The State ranked 18 out of 24 States evaluated by the Indian Institute of Public Administration (HPA) for 2010-11 in terms of devolution of Funds Functions and Functionaries (3Fs) to PRIs.'Own Revenue' of the PRIs was insufficient even to meet obligatory expenditure. Thus,they were largely dependent on Government grants.

The State Government in November 2011 selected 10 Ombudsmen and 2 Deputy Ombudsmen in 12 out of 27 districts in the State under section 27 (1) of the MGNREG Act, 2005. However, there was no provision in the AP Act and AM Act regarding setting up of ombudsman for LBs. Audit of accounts of 42 PRIs (three ZPs, 13 APs and 26 GPs), five ULBs (three Municipal Boards and two Town Committees) was conducted during January 2011 to June 2011.

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