Audit Reports

Overview

The Performance Audit Report No. 2 of 2025 on “Utilisation of Central Road Fund (CRF)” of the Comptroller and Audit General of India, Government of Uttar Pradesh has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.

The Performance Audit covered the period from 2016-17 to 2021-22.

This Report contains six chapters namely General; Planning and Financial Management; Preparation of Estimates and Technical Sanction; Tendering, Award and Execution of Works; Payment for Works and Accounting of Expenditure and Internal Control and Monitoring Mechanism. Chapter-I ‘General’ describes audit objectives, audit criteria, scope of audit and methodology. The other five chapters contain audit findings.

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• Report of the Comptroller and Auditor General of India on Utilisation of Central Road Fund (CRF), Government of Uttar Pradesh, Report No. 2 of 2025 (Performance Audit-Civil)
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• Table of Contents
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• Preface
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• Executive Summary
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• Chapter-I: General
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• Chapter-II: Planning and Financial Management
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• Chapter-III: Preparation of Estimates and Technical Sanction
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• Chapter-IV: Tendering, Award and Execution of Works
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• Chapter-V: Payment for Works and Accounting of Expenditure
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• Chapter-VI: Internal Control and Monitoring Mechanism
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• Appendices
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• List of Abbreviations
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