A report by the Comptroller and Auditor General of India (CAG) has highlighted significant operational and governance shortcomings within Assam's Social Audit Unit (SAU). The SAU, established to ensure transparency in rural development schemes, has operated with an expired registration for nearly five years, since December 2019, due to infrequent governing body meetings. These meetings are crucial for budget approvals and annual account certifications. The report also noted a substantial manpower shortage, with an overall vacancy of 43%, particularly impacting field personnel and the unit's capacity to meet social audit targets. Furthermore, a formal manpower policy, proposed in 2017, remains unfirmed, and a Code of Ethics, required under Auditing Standards for Social Audit, has not been developed or deployed for facilitators. The effectiveness of social audits is diluted by a deficient follow-up mechanism, including insufficient public hearings at block and district levels and a poor recovery rate of misappropriated funds, which stands at less than four percent. The CAG has recommended regular holding of governing body meetings, finalization of the manpower policy with recruitment initiatives, development of a Code of Ethics, and strengthening of follow-up actions on audit reports through enhanced public hearings.