This Report includes two parts:
Part-A represents Panchayati Raj Institutions. This part includes two Chapters. Chapter-I represents an ‘Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of Panchayati Raj Institutions’ and Chapter-II comprises of a Performance Audit and six Compliance Audit Paragraphs.
Part-B represents Urban Local Bodies. This part includes two Chapters. Chapter-III represents an ‘Overview of the Functioning, Accountability Mechanism and Financial Reporting Issues of Urban Local Bodies’ and Chapter-IV includes eleven Compliance Audit Paragraphs.