Audit Reports

Himachal Pradesh

Report of the Comptroller and Auditor General of India on Efficacy of Implementation of 74th Constitution Amendment Act, 1992

Date on which Report Tabled:
Mon 03 Apr, 2023
Date of sending the report to Government
Fri 01 Jul, 2022
Government Type
Sector Local Bodies


The overall objective of this performance audit was to ascertain whether ULBs have
indeed been empowered in terms of funds, functions and functionaries to establish
themselves as effective institutions of local self-government and whether the 74th CAA
has been effectively implemented in the State. The main objectives of performance
audit were to assess adequacy in coverage of provisions of 74th CAA in the State
Legislation; whether ULBs in the State were empowered to discharge their functions
effectively through creation of appropriately designed institutions/institutional
mechanisms and extent of devolution of functions by the State Government; and
whether ULBs have been empowered to access adequate financial resources and human
resources for discharge of functions stated to be devolved to them.

Download Audit Report