Uttarakhand witnessed a devastating natural disaster during 15 to 17 June 2013 in the form of cloud bursts and heavy to very heavy rainfall in most parts of the higher reaches of Himalayas. This unprecedented rainfall resulted in flash floods and landslides at various locations and caused widespread damage to life and property. Performance Audit on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand was undertaken to assess the efforts of the State machinery in restoring damaged infrastructure and in executing reconstruction works after the disaster.