| Chapter No. | Chapter Title | Chapter Author | Page No. |
| status of Pancyayati Raj in the Country | | 1-12 |
| 73 & 74 Amendment Act | | 13-47 |
| Executive Summary | | 48-54 |
| Introduction of Uttarachal PRIs | | 55-64 |
| 2 | Overview of PRI in Uttaranchal | | 65-68 |
| 3 | AAA Framework in PRIs | | 69-73 |
| 4 | Funds Function and Functionaries of PRIs | | 74-118 |
| 5 | Budgeting and Annual Action Plan | | 119-123 |
| 6 | Accounting & Financial Reporting | | 124-130 |
| 7 | Internal & Management Controls | | 131-136 |
| 8 | Auditing | | 137-144 |
| 9 | Procurement Processes | | 145-149 |
| 10 | Legislative Security RTI | | 150-151 |
| 11 | Staffing | | 152-157 |
| 12 | Capacity Building | | 158-157 |
| 13 | Initiative In Progress or Planned | | 161-165 |
| 14 | Sample Survey of PRIs | | 166-168 |
| 15 | Key Issues in the AAA Frame Work | | 169-181 |
| 16 | Potential Improvement Of Agenda | | 182-200 |
| 17 | Accountability of Local Gov. in India | | 201-229 |
| 18 | Lesson learnt | | 230-245 |
| 19 | The Accounting Arrangement of PRIs | | 246-259 |
| 20 | Decentralization The Way Forward | | 260-341 |
