The Comptroller and Auditor General of India (CAG) has decided to audit the urban local bodies (ULBs) to bring out the performance of these authorities in the context of the 74th constitutional amendment carried out in early 1990s and respective state Acts.
Sources said that the audit of the implementation of the amendment is aimed at a holistic performance audit of these bodies.
The audit, to be carried out in the states, is based on the provisions of the amendment and the state Acts governing ULBs as well as rules and manuals framed there under.
The sources said empowerment of