This report provides an analysis of the financial performance of Indian Railways with reference to the previous year, as well as the overall trends. It also contains the results of the analysis of the impact of concessions allowed to various categories of passengers. This report has two chapters.
Chapter-1 contains audit observations on matters arising from examination of Finance Accounts of Indian Railways for the year ended 31 March 2018. It focuses on the financial health of the Railways based on various parameter.
Chapter-2 contains audit observations on the impact of the concessions allowed to passengers on Railways earnings and the effectiveness of the existing internal control mechanism to check misuse of concessions