Photo Courtesy: nenow
Guwahati: A Comptroller and Auditor General report has identified critical governance failures within the Social Audit Unit of Assam. The findings, covering the period through March 2024, highlight a lack of administrative oversight that has hampered the agency's ability to monitor rural development programs effectively.
The agency went nearly five years without a valid registration under the Societies Act after its certification expired in December 2019. Auditors attributed this lapse to the failure to hold regular governing body meetings, which stalled essential processes like budget approvals and the certification of annual accounts. The report stated that this irregularity is a clear sign of inadequate oversight and stressed the necessity for officials to meet at prescribed intervals.
Staffing shortages remain a significant hurdle for the unit, with 43 percent of sanctioned positions currently vacant. The report noted that the absence of a finalized manpower policy, which has been pending since 2017, has made it difficult for field personnel to complete audits on schedule. To rectify this, the CAG recommended that authorities prioritize recruitment and establish clear staffing policies.
Operational effectiveness is further diminished by weak follow-up mechanisms. The audit found that the State Employment Guarantee Council failed to track audit findings properly, and the recovery rate for misappropriated funds remains below four percent. Auditors also pointed to poor coordination with village panchayats, noting that many local institutions lack awareness of the audit process and often withhold required records.
The CAG urged the state to implement a formal Code of Ethics for facilitators and ensure that public hearings at the block and district levels are conducted consistently. These measures are intended to improve institutional monitoring and ensure that audit findings translate into tangible corrective actions for rural development projects.
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