Assam's Social Audit Unit, set up to ensure transparency and accountability in rural development schemes, has faced severe operational and governance challenges, according to a CAG report. The report of the Comptroller and Auditor General of India on 'Local Bodies' for the period ending March 2024 highlighted that the registration of SAU expired long back due to infrequent governing Body meetings that hindered budget approvals and annual account certifications. "The registration of the SAU under the Societies Act remained invalid for almost five years, since December 2019.