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 2023

Report No. 7 of the year 2025 (Government of UT of Jammu and Kashmir)

(Compliance Audit Report Civil-I)

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Overview

This Report contains five chapters. Chapter I contains Budget Profile, Application of resources of the UT Government, Funds transferred directly to Government Departments of UT, Grants-in-aid from Government of India, Audit processes, Response of Government to Audit Report Paragraphs, Response of Government to Compliance Audit Reports, Follow-up on Audit Reports. Chapter II is about compliance audit of Planning, monitoring and development department which contains Subject Specific Compliance Audit on Restoration of essential services and strengthening of disaster risk management system under World Bank aided Jhelum Tawi Flood Recovery Project. Chapter III is about Compliance Audit of Mining Department which contains Subject Specific Compliance Audit on Pradhan Mantri Khanij Kshetra Kalyan Yojana. Chapter IV is about Compliance audit of Rural Development Department which contains Subject Specific Compliance Audit on National Rural Livelihood Mission. Chapter V   is about Compliance Audit paragraph on Jammu and Kashmir Transport Subsidy Scheme.

Chapter-I

 Budget Profile, Application of resources of the UT Government, Funds transferred directly to Government Departments of UT, Grants-in-aid from Government of India, Audit processes, Response of Government to Audit Report Paragraphs, Response of Government to Compliance Audit Reports, Follow-up on Audit Reports (Non-submission of Action Taken Notes, Action taken on recommendations of the PAC)

Chapter-II

Compliance audit of Planning, monitoring and development department which contains Subject Specific Compliance Audit on Restoration of essential services and strengthening of disaster risk management system under World Bank aided Jhelum Tawi Flood Recovery Project (Introduction, Organisational Setup, Audit Objectives, Audit Scope and Methodology, Audit Criteria, Status of Projects, Planning, Execution of new projects while ignoring damaged projects in contravention of the World Bank Guidelines, Award of projects without approval of Project Steering Committee, Financial Management, Programme implementation, Procurement of machinery and equipment by JKMSCL, Works executed by Srinagar Municipal Corporation (SMC), Projects executed by the Industries and Commerce Department (I&CD), Monitoring, Creation of District Level Grievance Redressal Mechanism (GRM), Management Information System, Internal Control Mechanism, Conclusion)

Chapter-III

Compliance Audit of Mining Department which contains Subject Specific Compliance Audit on Pradhan Mantri Khanij Kshetra Kalyan Yojana, Legal framework in the State/ UT to implement PMKKKY, Delay in formation of District Mineral Foundation Trusts, Composition of District Mineral Foundation, Receipt and Expenditure of DMFT, Accounting Treatment in DMFTs, Accountability and Transparency Mechanism, Execution of Projects, Financial Management, Planning, Beneficiary Survey, Miscellaneous Issues, Conclusion, Recommendations.

Chapter-IV

Compliance audit of Rural Development Department which contains Subject Specific Compliance Audit on National Rural Livelihood Mission ( Introduction, Organisational Setup, Audit Objectives, Audit Scope and Methodology, Audit Criteria, Audit Scope, Sampling and Methodology, Planning for NRLM, Implementation of the Scheme, Marketing support to Self-Help Group Members, Poor Performance in achievement of Lakhpati initiative, Issues relating to financial inclusion of SHG members, Financial Management, Procurement of materials, Human Resource management, Monitoring, Conclusion, Recommendations.

Chapter-V

Compliance Audit paragraph on Jammu and Kashmir Transport Subsidy Scheme, Audit findings(Limited outreach of Scheme, Not complying with the terms and conditions of the Scheme, Crediting of subsidy amount of ₹ 40.00 lakh to the saving accounts of the beneficiaries instead of loan accounts), Monitoring, Conclusion.

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• Report 7 of 2025: Report of Comptroller and Auditor General of India: Compliance Audit Report -Civil -I, of UT of Jammu and Kashmir for the Period ended March 2023
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