In accordance with Article 151 (2) of the Constitution of India, the Comptroller and Auditor General of India is required to forward his "Audit Report" on the accounts of the State Government to the Governor who causes them to be laid on the table of the State Legislature.

Accordingly, Annual Technical Inspection Report (ATIR) on Urban Local Body and Rural Local Bodies for the year ended 31 March 2014 - Government of Mizoram in terms of the technical guidance and supervision (TG&S) by the Comptroller and Auditor General of India containing audit comments and observations pertaining to the activities of the Urban Local Body and Rural Local Bodies noticed in audit have been forwarded to the Governor of the State on 07.09.2015 for laying in the State Legislature and the Reports were laid in the State Legislature on 13.10.2015.

A summarised version of the more important issues of the Annual Technical Inspection Report (ATIR) on Urban Local Body and Rural Local Bodies, Government of Mizoram in terms of the technical guidance and supervision (TG&S) by the Comptroller and Auditor General of India for the year ended 31 March 2014 is as follows:

 (A) Annual Technical Inspection Report on Urban Local Body and Rural Local Bodies:

In view of the Comptroller & Auditor General's function of Technical Guidance and Supervision (TGS) over the audit of accounts of Urban Local Body (ULB) and Rural Local Bodies (RLBs), from the report year 2011-12 onwards, the Comptroller and Auditor General (C&AG) of India had decided to bring out a separate volume titled "Annual Technical Inspection Report on Urban Local Body and Rural Local Bodies". The ATIR on ULB i.e. Aizawl Municipal Council and Rural Local Bodies, for the year ended 31 March 2014 in respect of the Government of Mizoram contains four chapters. Chapters-I and II of this Report respectively contains 'An overview of the organisation, finances, devolution and accountability framework of ULB and RLBs', while Chapter-Ill and IV contains 'Compliance Audit Paragraphs of ULB and RLBs'.

The Reports have been placed on the table of the State Legislature on 13 October 2015 and are being uploaded in the C&AG website www.saiindia.gov.in. Audit Reports can also be obtained from the Office of the Principal Accountant General (Audit), Mizoram.