This paper discusses the working of Panchayati Raj institutions in Assam under the 14th and 15th Finance Commission. It will discuss the guidelines given under “Amar Gaon Amar Achani” (which is a Gram Panchayat Development Plan) under the 14th Finance Commission as well as the matters covered under the 15th finance commission. It will discuss if the funds given under the grants by the finance commission are sufficient enough to address all the problems faced by the PRIs or not. In addition to this, this paper also highlights the working of the panchayats after the enactment of Assam Panchayat Act, 1994 and the level of autonomy enjoyed by each tier. The scope of this paper is limited to the reports given by the 14th and 15th Finance Commission and informations available under the website of ‘Ministry of Panchayati Raj’.
