Report No. 1 of 2026 Audit Report on Local Bodies for the period ended March 2024, Government of Assam
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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 Assam for the period ended March 2024.
Who / what it concerns
Government of Assam
What the auditor found
- Systemic lapse in income-generating schemes: ₹98 lakh blocked in unfinished projects (multi-purpose hall in Morigaon, paver block factory in Hapjan)
- Two Tinsukia GPs spent ₹32.56 lakh on assets built on private land
- RO based packaged drinking water plant (₹18 lakh) in Hapjan lying defunct for five years
- Payment of ₹10.36 lakh for suspicious interior decoration work in Tinsukia
- Social Audit Unit (SAU) has 43% manpower vacancy, less than 4% recovery rate of misappropriated funds
- ULBs have not received most of the recommended grants from 5th State Finance Commission
- ULBs rely heavily on external grants with lack of own revenue sources
Points worth noting
- ₹98 lakh blocked in unfinished projects
- 43% manpower vacancy in Social Audit Unit
- Less than 4% recovery rate of misappropriated funds
- ULBs have not received most of the recommended grants from 5th State Finance Commission
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | Report No. 1 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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2026
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