Subject(s): Government of Kerala report no. 3 of the year 2022 -- Decentralization in Kerala, organiztional structure of urban governance in Kerala, audit objectives, audit criteria, audit scope and methodology -- Empowerment through institutional mechanism : Enactment of state legislation, comparison of state level legislation with provisions in 74th CAA, actual status of devolution of functions to local governments, inadequacies in mode of devolution, institutional mechanisms for empowerment of urban local bodies, powers of the state government over urban local bodies, district planning committee, metropolitan planning committee -- Efficacy in devolution of functions : Water supply, solid waste management, public health and sanitation, involvement of other parastatals in discharge of functions -- Devolution of financial resources : Finances of urban local bodies, receipts of urban local bodies -- Human resources : Regulation of manpower in urban local bodies