This paper examines the role of Panchayati Raj Institutions (PRIs) in ensuring accountability in the implementation of MGNREGA projects in Upper Assam. Drawing on comparative insights from selected districts, the study investigates how PRIs influence transparency, community participation, and the overall effectiveness of rural development schemes. Using primary data from interviews with PRI members, officials, and beneficiaries, along with analysis of government reports and social audit findings, the paper highlights factors contributing to both successes and challenges. The findings reveal that PRIs with greater autonomy, adequate resources, and active community engagement are more effective in addressing grievances, conducting social audits, and reducing delays and corruption in MGNREGA delivery. Conversely, districts facing resource constraints, limited capacity, and lower community munity participation struggle to uphold accountability mechanisms. The study underscores the importance of strengthening PRIs through capacity building and enhanced community involvement to improve the outcomes of MGNREGA in diverse socio-political contexts. These insights offer valuable guidance for policymakers to promote more responsive and accountable rural governance.