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It was the 74th amendment to the Constitution of India in 1992 that brought constitutional validity to municipal or local governments. Until amendments were made in respective state municipal legislations as well, municipal authorities were organised on an ultra vires (beyond the authority) basis and the state governments were free to extend or control the functional sphere through executive ...
(a) to examine the audit reports and accounts of the Local Bodies as may be selected by the Committee; (b) to examine the reports, if any, of the Examiner, Local Fund Accounts laid on the Table of the House; (c) to examine in the context of autonomy, whether affairs of the Local Bodies are being managed in accordance with the provisions of law;
This local government structure extends up to the district level. The urban local government is commonly referred as "urban local bodies" (ULBs). Municipal corporations, municipal councils, and nagar panchayats are examples of urban local bodies responsible for managing local affairs, such as infrastructure development, public health, and ...
Its central civil servants serve in an audit managerial capacity in the Indian Audit and Accounts Department (IA&AD), and are responsible for auditing the accounts of the Union government and state governments, as well as their public commercial enterprises and non-commercial autonomous bodies. [6]
The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution under Constitution of India/Part V Chapter V/Sub-part 7B/Article 148, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government.
Anybody or authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to the CAG. Grants and loans given by Government to bodies and authorities for specific purposes. Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local Bodies under Technical Guidance & Support (TGS).
Chennai Corporation, established in 1688, is the oldest urban body in India and is the second oldest corporation in the world after London. [5] As of 2024, there are 25 municipal corporations in Tamil Nadu.
The following is the list of urban local bodies in the state of Gujarat, India. In India, there are various types of urban local bodies such as Municipal Corporation, Municipality, Notified Area Committee, Town Area Committee, Special Purpose Agency, Township, Port Trust, Cantonment Board etc. [ 1 ] [ 2 ] [ 3 ]