The performance audit of healthcare system infrastructure in Assam covering the period 2000-2005 revealed that the number of health care centres in the State i.e., CHCs, PHCs and Sub-centres were not adequate. In a number of existing health care units, facilities such as drinking water, electricity supply and functional toilet were deficient. Slow and tardy pace of construction had resulted in a number of buildings remaining incomplete for considerable periods of time, thus adversely affecting delivery of health care services. Added to the above, is the large stock of unserviceable medical equipment due to non-replacement, non-repair, non-maintenance etc., and highly unsatisfactory rate of utilisation of the functioning equipment. These shortcomings had severely compromised efficient and effective working of the health care system in the State.