The enactment of the 73rd Constitution Amendment Act, 1992 has brought to frontline the significance of Pachayati Raj System. Based on the framework provided in the Amendment, the State Governments initiated measures and gave shape to the concept of local governance through legislations and rules. The successful implementation of the constitutional amendment, State legislations and rules determine the overall functioning of PRIs. The functioning of PRIs has thrown up many issues and problems. In this book an attempts is made to discuss these issues and problems. The book covers a broad spectrum of Panchayati Raj System – organizational structure, powers, functions, personnel, finance and overall performance. The book will be useful to students, research scholars, and teachers of Political Science and Public Administration and to policy makers, bureaucrats, social activists and all those concerned with democratic decentralization.