Assertion: The Lokpal and Lokayuktas Act, 2013 provides for the establishment of Lokayukta at every state in-order to deal with complaints of corruption against public functionaries.
Reasoning: After the enactment of Lokpal and Lokayuktas Act, 2013, Kerala and Delhi became the first states to have Lokayuktas.

Assertion (A) is true but Reasoning (R) is not correct.

The Lokpal and Lokayuktas Act, 2013 provides for the establishment of Lokayukta at every state in-order to deal with complaints of corruption against public functionaries. The Act provides that all states must institute Lokayuktas within one year of from the date of the commencement of The Lokpal and Lokayuktas Act, 2013. It is important to note that even before the enactment of this Act, some states in India, for example, Delhi, Karnataka, Kerala, etc had the institutions of Lokayuktas in place