Government Departments & Agencies
Government departments and agencies are the primary implementers of public policies, programs, and regulatory frameworks. Through its audits, the CAG identifies operational inefficiencies, control weaknesses, compliance gaps, and implementation challenges that can affect service delivery and governance outcomes. The cases presented in this section demonstrate how audit recommendations enabled government entities to strengthen internal controls, improve administrative processes, enhance financial management, digitise systems, recover public funds, and improve program implementation. These outcomes highlight the role of audit in supporting departments and agencies to build more efficient, transparent, accountable, and citizen-centric institutions while improving the effectiveness of public service delivery.
Key Case Studies
- Strengthening structural quality norms in Water Resources Department, Chhattisgarh
Revised Schedule of Rates (SoR): Introduced a new SoR effective 1 May 2025, mandating adherence to IS Code 456 and updating concrete strength and mix design requirements (SDGs: 9, 11)
- Standardisation of provisional attachment notification framework under Income Tax Act
CBDT instruction implementation: Recommendation accepted and implemented through CBDT Instruction (June 2024) (SDGs: 17)
- Revision of entitlement rules for casualty pensionary awards, Ministry of Defence
Revision of pension entitlement rules: Ministry of Defence revised entitlement rules for casualty pensionary awards for armed forces personnel (SDGs: 3, 10, 16)
- Digitisation of customs bonded warehouse procedures, Central Board of Indirect Taxes and Customs
CBIC circular issued: Circular introduced in September 2024 for digitization of Customs Bonded Warehouse procedures (SDGs: 9, 16, 8)
- Write-off of unrealizable tax demands, Central Board of Direct Taxes
Withdrawal of historical tax demands: Union Budget 2024 proposed withdrawal of direct tax demands up to ₹25,000 for FY 2009–10 and ₹10,000 for FY 2010–11 to FY 2014–15, benefiting about one crore taxpayers (SDGs: 8)
- Mitigating the gaps in operationalization of Regional Connectivity Scheme (RCS) Ude Desh ka Aam Nagrik (UDAN)
Route viability strengthened: Removed 500 km stage length ceiling; pre listed airports likely to be operational within six-months before bidding (SDGs: 8, 9, 10)
- Recovery of excess payments in Kaleshwaram Project following audit intervention
₹65.45 crore recovered from the concerned contractors (SDGs: 12, 16)
- Recovery of differential stamp duty and registration fees from mining lessees, Odisha
₹106.51 crore worth of partial recovery done between September 2023 and June 2024 in respect of three mining blocks (SDGs: 12, 17)
- Management of end-of-life vehicles in public spaces, Government of NCT of Delhi
The Transport Department issued the Guidelines for Handling End of Life Vehicles in Public Places of Delhi, 2024. (SDGs: 11, 12)
- Recovery proceedings and administrative actions initiated for sanctioning houses to ineligible beneficiaries, PMAY-G Scheme, Government of Uttar Pradesh
Recovery and disciplinary action initiated: Recovery proceedings and administrative actions initiated for sanctioning PMAY-G houses to ineligible beneficiaries (SDGs: 1, 10)
- Revision of Schedule of Rates for roads and procurement of bitumen – Public Works Department, Madhya Pradesh
Revised procurement norms: SoR 2025 mandates procurement of bitumen only from Government refineries (SDGs: 9, 11, 10)
- Management of end-of-life vehicles in public spaces, Government of NCT of Delhi
Guidelines notified (February 2024): Transport Department issued Guidelines for Handling End of Life Vehicles in Public Places of Delhi, 2024, establishing a common framework for addressing ELV enforcement and disposal. (SDGs: 11, 12)
- Solid Waste Management, Government of Meghalaya
Audit identified critical gaps: Inadequate land availability and weak planning for scientific waste management. (SDGs: 11, 12)
- Strengthening governance mechanisms for welfare of construction workers, Government of Uttarakhand
Digitization and system integration for better compliance: Launch of an online cess collection portal with payment gateway and integration with MDDA, DDA, and SIDA enabled real-time tracking, improved cess collection, and stronger linkage with building approvals (SDGs: 8, 10)
- Improving welfare delivery under the Punjab Building and Construction Workers (BOCW) Act
Expanded worker enrolment: Initiated systematic registration of previously unregistered and vulnerable construction workers, improving access to welfare benefits (SDGs: 8, 10)
- Extension of housing and education benefits for tea tribes, Government of Assam
Land ownership provided: 28,000 land deeds distributed to tea garden workers in March 2026 under the amended land ceiling Act (SDGs: 4, 8, 10)
- Stakeholder engagement in the audit of Ex-Servicemen Contributory Health Scheme (ECHS)
Consultative audit approach: Beneficiary feedback and stakeholder engagement shaped audit findings. (SDGs: 3)
