GUWAHATI: In a recent performance audit focusing on the efficacy of the implementation of the 74th Constitutional Amendment Act, concerning the decentralisation of powers to Urban Local Bodies (ULBs), several crucial findings have come to light in Assam. The audit has unveiled a series of challenges and shortcomings in the implementation of constitutional provisions.
Under Section 53-A of the Assam Municipal (AM) Act, 1956, seven out of 18 functions were designated for transfer to ULBs. However, ten functions were categorised as inherent subjects, for which ULBs were expected to provide resources for implementation.
Alarmingly, there was no structured activity mapping to facilitate the transfer of subjects to ULBs. A significant issue pertained to the overlapping responsibilities of ULBs, parastatals, and various government departments, resulting in minimal roles for ULBs in the execution of devolved functions.
Furthermore, the 14th Finance Commission recommended substantial allocations of ₹776.42 crore under basic grants for the 2015-20 period and ₹194.1 crore under performance grants for the 2016-20 period. However, there was a significant deficit in the release of grants, amounting to ₹95.07 crore under the 14th Finance Commission, during 2015-20.
In addition, a striking observation was made regarding outstanding license fees. As of March 2020, ₹18.31 crore in license fees remained unpaid against a total demand of ₹41.15 crore in the Guwahati Municipal Corporation (GMC). This indicated that various business establishments continued to operate without valid licenses.
The audit further delved into the analysis of ULBs, revealing that the sanctioned staffing levels did not correspond with the population in the test-checked ULBs. The number of employees per 1,000 population varied significantly across the ULBs. A similar analysis of the working strength in 19 test-checked ULBs, based on the 2011 Census data, demonstrated a range between 0.49 and 3.43 employees per 1,000 population.
Assam Government's efforts were rendered ineffective due to the unavailability of necessary infrastructure, including furniture, training materials, and faculty. This audit has spotlighted the critical need for comprehensive reforms and efficient execution in the process of decentralisation, emphasising the necessity for stricter oversight and judicious resource allocation to ULBs.
