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This Audit Report has three chapters. The first chapter has four reviews (including one on information technology) dealing with the results of performance audit of selected programmes and schemes of the Government. The second chapter has 14 audit paragraphs arising from the audit of financial transactions of the Government. The third chapter contains results of integrated audit of a Government Department.
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 methods as well as on judgement basis. The specific audit methodology adopted for programmes and schemes has been mentioned in the reviews. Audit conclusions have been drawn and recommendations made, taking into consideration the views of the Gov ernment, wherever received.
Co-operative Sugar Mills (CSMs) play a vital role in improving economic conditions in rural areas of Tamil Nadu, where the livelihood of 4.23 lakh sugar cane producing farmers are dependent on these mills. There are 15 CSMs in the State. The Commissioner of Sugar regulates, monitors and supervises these CSMs and also implements all Government schemes related to them.