Audit Reports

Jammu and Kashmir UT (31-Oct-2019 Onwards)

Overview

Report of the Comptroller and Auditor General of India for the period ended March 2022

Government of UT of Jammu and Kashmir

Report No. 6 of the year 2025 (Composite Audit Report – Civil)

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Overview

This Audit Report contains three chapters. Chapter I contains Introduction, Budget profile position of budget estimates, revised estimates and expenditure during 2021-22, Application of resources of the UT Government, Funds transferred directly to Government Departments of UT, Grants-in-aid from Government of India, Audit process, Response of Government to Audit Report Paragraphs, Response of Government to Compliance Audit Reports, Follow-up on Audit Reports, Non-submission of suo-motu Action Taken Notes, Action taken on recommendations of the PAC/ COPU. Chapter II contains observations of the Performance Audit on “Direct Benefit Transfer in Integrated Social Security Scheme (ISSS)”.
Chapter III contains observation of the Subject Specific Compliance Audit (SSCA) Solid Waste Management in Urban Local Bodies and Central Roads and Infrastructure Fund (CRIF).

Chapter-I

Introduction, Budget profile position of budget estimates, revised estimates and expenditure during 2021-22, Application of resources of the UT Government, Funds transferred directly to Government Departments of UT, Grants-in-aid from Government of India, Audit process, Response of Government to Audit Report Paragraphs, Response of Government to Compliance Audit Reports, Follow-up on Audit Reports, Non-submission of suo-motu Action Taken Notes, Action taken on recommendations of the PAC/ COPU.

Chapter-II

Social Welfare Department, Performance Audit on “Direct Benefit Transfer in Integrated Social Security Scheme (ISSS)”, Introduction, Status of Direct Benefit Transfer in the erstwhile State/ UT, Physical and Financial Status of DBT schemes in the erstwhile State/ UT, Audit Framework, Selection of Department and Scheme, Organisational Setup, Audit Objectives, Audit Coverage, Scope and Methodology, Audit Criteria, Implementation of Direct Benefit Transfer in respect of ISSS, Intermediary Levels not Minimised, Budget Allotment and Expenditure, Digitisation of Beneficiaries, Uploading of Legacy Data, Linking of Aadhaar Number with Beneficiary Account Partial Implementation of Online System of Registration, Non-Integration with PFMS, Beneficiary data not updated, Uploading of Beneficiary Details on JK Payment System, Disbursement of Pension, Delay in Sanction of Pension, Denial of Assistance to the Beneficiaries, Irregularities in payment of pension, Payment of Pension to Beneficiaries who had not Attained Prescribed Age, Double/ Triple Payments to the Same Beneficiary, Payment of Pension to Beneficiaries without Seeking Required Documents, Benefits Credited into Wrong Bank Accounts, Payment credited other than prescribed rates of pension, Payment into accounts of deceased beneficiaries, Beneficiary Survey, Monitoring, Non-constitution of District Level Monitoring Committees, Non-constitution of departmental DBT Cell/ Committee, Inadequate grievance redressal mechanism, Conclusion and Recommendations.

Chapter-III

Solid Waste Management in Urban Local Bodies (ULBs), Administrative Control and Monitoring, Audit Objectives, Audit Scope, Sample and Methodology, Audit Criteria, Swachh Survekshan Survey/ CPCB Annual Report, Solid Waste Management Planning, Involvement of Stakeholders in Preparation of SWM Action Plan, Financial Position, Programme Execution, Collection of Solid Waste, Disposal of Waste, Processing and Treatment of Waste, Not Assessing Risk to Environment by State Pollution Control

Committee, Deficient Manpower, Central Roads and Infrastructure Fund, Non-Prioritisation of projects, Misreporting for Sanction of Ineligible Roads, Sanctioning of Projects in deviation from CRF Rules, Financial Management, Contract Management, Unrealistically low-priced bids, Performance Security, Bank Guarantees, Deficiencies in Execution of CRIF projects, Extra avoidable expenditure on laying of road construction material, Irregular Change in Scope of project, Four-Laning of Boulevard Road from Nehru Park to Kralsangri, Construction of Handwara-Bangus road, Undue benefits to contractors, Excess/ un-allotted execution of quantities of works, Completion certificate, Quality Monitoring.

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• Report 6 of 2025: Report of Comptroller and Auditor General of India: Composite Audit Report - Civil of UT of Jammu and Kashmir for the period ended March 2022
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