Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
15 Audit of Autonomous Local bodies and Non Government bodies
15.1 Introduction
The Local government bodies are covered in the State List and are governed by the State Statutes or in the case of Union Territories by the Union
Parliament. Local Governments have now become an integral part of the National Government structure. The level of government that is closest to
the citizens and in the best position, both to involve them in the decision making process for improving their living conditions and to make use of their
knowledge and capabilities in the promotion of all round development.
The Government of India has implemented the system of democratic governance down to grassroots level in Urban Local Bodies (ULBs).The
objective is to make the ULBs self reliant and to provide better civic facilities to the people of the areas under their jurisdiction. It paved the way for
decentralization of powers, transfer and devolution of more functions and funds to the ULBs (Nagar Nigam/Municipal Corporation; Nagar Palika/
Nagar Panchayat). Consequently, more diversified responsibilities were devolved through a three tier structure namely Zila Panchayats (ZP‘s),
Kshetra /Block Panchayats (KP‘s) and Gram Panchayats (GP‘s).
Page 440 of 705