Report No. 7 of 2026: Report of the Comptroller and Auditor General of India on Local Bodies for the period ended March 2023
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What did the audit examine?
The audit examined the functioning of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs) in Chhattisgarh for the period ended March 2023.
Who / what it concerns
Government of Chhattisgarh (Panchayati Raj Institutions and Urban Local Bodies)
What the auditor found
- Manual cash-basis accounting for PRIs' own revenue funds
- Single-entry cash-based accounting for ULBs
- 22 vacant elected posts in 21 Gram Panchayats
- District Planning Committee meetings not held during 2018-23
- ₹398.20 crore transferred as assigned revenue (minor mineral royalties and stamp fees)
- ₹3,243.46 crore shortfall in State Own Tax Revenue devolution
- No quorum in Gram Sabha meetings in 36 test-checked GPs
- 1,388 posts vacant in PRIs (61% of sanctioned posts)
- ₹39.11 lakh potential revenue loss from delayed shop allotment
- ₹5.18 crore liquidated damages not recovered from contractors
Points worth noting
- ₹3,243.46 crore shortfall in devolution from State Own Tax Revenue
- 1,388 posts vacant in PRIs (61% of sanctioned posts)
- ₹5.18 crore not recovered from contractors for incomplete water supply work
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | Report No. 7 of 2026 |
| Status | closed (section: audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |
Highlights & Points worth asking
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Documents
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