Assam State Road Board (ASRB) was established in year 2003 under the Societies Registration Act, 1860, by way of a Cabinet Approval of Government of Assam (GoA), and it is currently not active to undertake functioning for the intended objectives, for which it was set up. Presently it is functioning with functionaries of the Public Works Roads Department (PWRD) as a state level agency for execution of Pradhan Mantri Gram Sadak Yojana (PMGSY) in the state and receiving and disbursing funds for works funded by other departments/agencies, managing the Assam Road Maintenance Fund (ARMF).

ASRB is an autonomous body comprising members nominated by GoA. The General Body (GB) of the Board comprises of 16 members with the Hon. Chief Minister of Assam as the President and the Minister, PWD as the Vice President. The Commissioner and Special Secretary, PWRD, GoA is the ex-officio Member Secretary of the GB. The Executive Committee (EC) of the Board has 9 members with the Member Secretary of the GB as the ex-officio Chairman and the Secretary, PWRD, GoA as the exofficio Secretary. For smooth conduct of accounting of vital funds and timely reporting an Accounts Cell was set up in ASRB at its own cost. This Cell conducts accounting of PMGSY Programme Funds, Administrative Funds, Maintenance Funds, ASRB Maintenance Funds and Road Maintenance Fund (RMF). This cell is headed by the Chief Accounts Officer (CAO) who reports to the Empowered Officer for PMGSY i.e. the Chief Engineer, PWD (Roads). The CAO is assisted by two Assistant Executive Engineers (AEEs), four Chartered Accountants (CAs), two Deputy Accounts Officers and two Assistant Accounts Officers.