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This Report comprises four Chapters which include five performance audits, a Chief Controlling Officer (CCO) based audit of the Agriculture Department and 24 paragraphs (including three thematic paragraphs) on audit of financial transactions of various Government departments. Government Companies and Statutory Corporations.
The audit has been conducted in accordance with the Auditing Standards prescribed for the Indian Audit and Accounts Department. Audit samples have been drawn based on statistical sampling as well as risk-based judgmental sampling. The audit conclusions have been drawn and recommendations have been made, taking into consideration the views of the Government. A summary of the key audit findings are presented in this overview.