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CAG–ICSSR

Office of the Comptroller and Auditor General of India

CAG–ICSSR Research Article Competition

Union Government-specific Audit Reports

This page provides theme-wise links to relevant CAG Audit Reports relating to Union Government as reference material for participants of the CAG–ICSSR Research Article Competition.

About the Competition

The CAG–ICSSR Research Article Competition is being conducted under the collaboration between the Office of the Comptroller and Auditor General of India and the Indian Council of Social Science Research. It is intended to encourage academically rigorous, policy-relevant and original research based on audit findings and public finance issues.

National Level Submission
01 August 2026 – 30 September 2026
60-day submission window
Applicant Categories
UG/PG & Doctoral
Individual entries only
Awards
Per category, subject to eligible entries

Eligibility

Open to full-time bona fide students enrolled in recognised Undergraduate, Postgraduate or Doctoral programmes, subject to the detailed eligibility requirements notified for the Competition.

Mode of Participation

Entries are to be submitted online only. Only individual entries are permitted and co-authored entries are not allowed. One entry per participant is permitted.

Submission Requirements

Research articles are to be submitted in PDF format. Submissions should follow MLA 9th Edition, Times New Roman 12-point font, standard margins and double spacing. Identity should not be disclosed in the article.

Evaluation

Evaluation will be carried out by domain experts on a blind basis with weightage for policy relevance, originality, methodological rigour, citations, analysis and interpretation.

Important Instructions for Participants

  • Participants may use the audit reports linked below as reference material for selecting themes and developing research articles.
  • Submissions must be original and unpublished. Any use of AI tools or plagiarised content shall lead to disqualification.
  • Participants must submit a bonafide certificate as proof of enrolment during registration/submission, as applicable.
  • For State/UT level entries, submissions are accepted in the scheduled languages and English. National level entries are restricted to English and Hindi.
  • The detailed competition portal/registration link and official notification may be referred to separately when notified by ICSSR/CAG.

Themes and Quick Navigation

Note: Some reports are relevant to more than one approved theme and have therefore been repeated under the concerned themes.

Fiscal Federalism and Governance
72 audit report link(s) available in English and Hindi
Sl. No. Year Audit Report English Hindi
1 2026 Report of the Comptroller and Auditor General of India on Operational Performance of NLC India Limited Government Ministry of Coal No. 35 of 2025 (Performance Audit-Commercial) English हिन्दी
2 2025 Report of the Comptroller and Auditor General of India on on Skill Development under Pradhan Mantri Kaushal Vikas Yojana - Government - Ministry of Skill Development and Entrepreneurship - Report No. 20 of 2025 (Performance Audit - Civil) English हिन्दी
3 2025 Report No. 10 of 2025 - Inventory Management in Steel Authority of India Limited, Union Government (Performance Audit - Commercial). English हिन्दी
4 2025 Audit Report No. 38 of 2025-Performance Audit Report on Performance of Blast Furnaces in Steel Authority of India Limited Government (Performance Audit-Commercial) English हिन्दी
5 2025 Report of the Comptroller and Auditor General of India for the period ended March 2023 on Levy and recovery of charges on Private Sidings in Indian Railways and Working of Signalling Systems in South Western Railway, Report No. 24 of 2025- Government (Railways) (Compliance Audit) English हिन्दी
6 2025 Report of the Comptroller and Auditor General of India for the period ended March 2023, Report No. 5 of 2025- Union Government (Railways) (Compliance Audit) English हिन्दी
7 2025 Report No. 11 of 2025 - Compliance Audit of Union Government Department of Revenue (Indirect Taxes-Customs) English हिन्दी
8 2025 Report No. 12 of 2025 - Performance Audit Report on E-Way Bill System under GST, Union Government (Department of Revenue – Indirect Taxes -Goods and Services Tax) English हिन्दी
9 2025 Report of the Comptroller and Auditor General of India on Duty Drawback Scheme Government Department of Revenue (Indirect Taxes -Customs) Report No. 33 of 2025 (Performance Audit-Civil) English हिन्दी
10 2025 Report No.1 of 2025 - Compliance Audit on Finance and Communication, Union Government English हिन्दी
11 2025 Report of the Comptroller and Auditor General of India on the Activities of Indian National Centre for Ocean Information Services Union Government Ministry of Earth Sciences Report No. 8 of 2025 (Compliance Audit-Civil) English हिन्दी
12 2025 Report of the Comptroller and Auditor General of India on Customs for the period ended March 2023 Government Department of Revenue (Indirect Taxes-Customs) Report No. 21 of 2025 (Compliance Audit- Civil) English हिन्दी
13 2025 Report of the Comptroller and Auditor General of India for the period ended March 2023, Government, Department of Revenue (Indirect Taxes, Goods and Services Tax), Report No. 25 of 2025 (Compliance Audit) English हिन्दी
14 2025 Report of the Comptroller and Auditor General of India on Direct Taxes for the period ended March 2023 Union Government Department of Revenue Report No. 14 of 2025 (Compliance Audit – Civil) English हिन्दी
15 2025 Audit Report No. 23 of 2025- General Purpose Financial Reports of Central Public Sector Enterprises Government (Commercial - Compliance Audit) English हिन्दी
16 2025 Report of the Comptroller and Auditor General of India on Compliance Audit Report -II for the year ended March 2022 (Report No. 3 of 2024) English हिन्दी
17 2025 Report No.6 of 2025 - General Purpose Financial Reports of Central Public Sector Enterprises, Union Government (Commercial), (Compliance Audit) English हिन्दी
18 2025 Report No. 7 of 2025 - Union Government Economic and Service Ministries (Compliance Audit - Civil) English हिन्दी
19 2025 Report of the Comptroller and Auditor General of India for the year ended March 2023 - Government - Report No.22 of 2025 (Compliance Audit - Civil & Commercial) English हिन्दी
20 2024 Report No. 17 of 2024 - Performance Audit on Export Promotion Capital Goods (EPCG) Scheme, Union Government (Department of Revenue – Indirect Taxes -Customs) English हिन्दी
21 2024 Report of the Comptroller and Auditor General of India for the year ended March 2022 Union Government (Railways) (Compliance Audit) Report No. 4 of 2024 English हिन्दी
22 2024 Report No. 13 of 2024 - Union Government, Department of Revenue – Direct Taxes English हिन्दी
23 2024 Report No.9 of 2024 - Compliance Audit Report on Examination of assessments of companies dealing in the business of ‘Distilleries and Breweries’ by the Income Tax Department of Union Government, Department of Revenue - Direct Taxes English हिन्दी
24 2024 Report No. 14 of 2024, Subject Specific Compliance Audit Report on "Outstanding Demand on Income Tax Assesses", Union Government Department of Revenue - Direct Taxes English हिन्दी
25 2024 Report No.15 of 2023 - Compliance Audit of Activities of Selected CPSEs, Union Government, (Commercial) English हिन्दी
26 2024 Report of the Comptroller and Auditor General of India on Information Systems Audit of selected Central Public Sector Enterprises Union Government (Commercial) Ministry of Petroleum and Natural Gas No. 2 of 2024 (Compliance Audit Observations) English हिन्दी
27 2024 Report No. 12 of 2024 - Compliance Audit Report (Commercial) for the year ended 31 March 2022 - Union Government English हिन्दी
28 2024 Report of the Comptroller and Auditor General of India for the year ended March 2022 Union Government (Civil) Subject Specific Compliance Audit Central Autonomous Bodies No. 3 of 2024 English हिन्दी
29 2024 Report No. 8 of 2024 - Union Government (Civil) Compliance Audit Observations English हिन्दी
30 2023 Report No.8 of 2023 – Performance Audit on “Role of Tea Board of India in Development of Tea in India”,Union Government – Ministry of Commerce & Industry English हिन्दी
31 2023 Report No.19 of 2023 – Union Government – Ministry of Road Transport and Highways – Performance Audit on “Implementation of Phase-I of Bharatmala Pariyojana” English हिन्दी
32 2023 Report No.22 of 2023 - Union Government - Ministry of Civil Aviation - Compliance Audit on Regional Connectivity Scheme - UDAN (Ude Desh Ka Aam Naagrik) English हिन्दी
33 2023 Report No.7 of 2023 - Union Government (Commercial) - Ministry of Road Transport and Highways - Compliance Audit on Toll Operation of NHAI in Southern India English हिन्दी
34 2023 Report No.16 of 2023 - Compliance Audit on Finance and Communication, Union Government English हिन्दी
35 2023 Report No.35 of 2022 Vol II - Compliance Audit on Union Government (Railways) for the year ended March 2021 English हिन्दी
36 2023 Report No. 3 of 2023 - IT Audit of CBIC ACES-GST Application, Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax) English हिन्दी
37 2023 Report No. 4 of 2023 - Subject Specific Compliance Audit on Attachment of Property of an assessee by ITD under Section 281B, Union Government Department of Revenue - Direct Taxes. English हिन्दी
38 2023 Report No. 1 of 2023- Union Government (Economic & Service Ministries - Civil) (Compliance Audit Observations) English हिन्दी
39 2022 Report No.13 of 2022 - Performance Audit on Supply Logistics Operations of MS, HSD and LPG in Oil Marketing Companies- Union Government (Commercial) English हिन्दी
40 2022 Report No. 8 of 2022- Compliance Audit of Activities of Steel Authority of India Limited, Union Government (Commercial). English हिन्दी
41 2022 Report No. 7 of 2022- Compliance Audit of Activities of Rashtriya Ispat Nigam Limited, Union Government (Commercial). English हिन्दी
42 2022 Report No.19 of 2021 - Union Government, Compliance Audit on "Water Injection Operations in Western Offshore, ONGC" English हिन्दी
43 2022 Report No.23 of 2021 - Union Government (Civil) Ministry of Home Affairs, Performance Audit of Indo-Nepal Border Road Project English हिन्दी
44 2022 Report No. 32 of 2022 - Compliance of the Fiscal Responsibility and Budget Management Act, 2003, Union Government, Department of Economic Affairs (Ministry of Finance) English हिन्दी
45 2022 Report No.14 of 2022 - Performance Audit Report on Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019, Union Government Department of Revenue (Indirect Taxes-Goods and Services Tax, Central Excise and Service Tax) English हिन्दी
46 2022 Report No. 5 of 2022 – Union Government, Department of Revenue (Indirect Taxes – Goods and Services Tax). English हिन्दी
47 2022 Report No.30 of 2022 - Compliance Audit on Union Government Department of Revenue (Customs) for the year ended March 2021 English हिन्दी
48 2022 Report No.15 of 2022 - Compliance Audit on Finance and Communication, Union Government English हिन्दी
49 2022 Report No.22 of 2021 - Compliance Audit on Union Government (Railways) for the year ended March 2020 English हिन्दी
50 2022 Report No. 18 of 2022 - Compliance of the Fiscal Responsibility and Budget Management Act, 2003, Union Government, Department of Economic Affairs (Ministry of Finance) English हिन्दी
51 2022 Report No.25 of 2022 Vol I - Compliance Audit on Union Government (Railways) for the year ended March 2021 English हिन्दी
52 2022 Report No. 2 of 2022 - Union Government (Ministry of Communications Department of Telecommunications ), Performance Audit of Management of Spectrum assigned on the Administrative basis to Government Departments/ Agencies. English हिन्दी
53 2022 Report No.24 of 2021 - Union Government (Ministry of Electronics and Information Technology), Performance Audit on Functioning of Unique Identification Authority of India English हिन्दी
54 2022 Report No.21 of 2022 - Compliance Audit on Scientific and Environmental Ministries/Departments Union Government English हिन्दी
55 2022 Report No. 29 of 2022 - Union Government, Department of Revenue – Direct Taxes English हिन्दी
56 2022 Report No. 9 of 2022 - Compliance Audit of Activities of selected Central Public Sector Enterprises Union Government (Commercial). English हिन्दी
57 2022 Report No.33 of 2022 - Compliance Audit Report (Commercial) for the year ended 31 March 2021 - Union Government English हिन्दी
58 2022 Report No. 6 of 2022- Performance Audit on Assessment of Assessees of Gems and Jewellery Sector, Union Government Department of Revenue - Direct Taxes . English हिन्दी
59 2022 Report No. 11 of 2022- Compliance Audit of review of policy of Rationalisation / Deferment of Premium in (BOT) projects by NHAI, Union Government (Commercial) English हिन्दी
60 2022 Report No.22 of 2022 - Performance Audit on Derailment in Indian Railways, Union Government (Railways) English हिन्दी
61 2022 Report No.34 of 2022 - Performance Audit on Implementation of Nagpur Metro Rail Project by Maharashtra Metro Rail Corporation Limited, Ministry of Housing and Urban Affairs English हिन्दी
62 2022 Report No. 27 of 2022 - Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises for the year ended 31 March 2021 English हिन्दी
63 2022 Report No.24 of 2022 - Union Government (Civil) Compliance Audit Observations for the years ended March 2020 & March 2021 English हिन्दी
64 2021 Report No. 10 of 2021- Union Government, Performance Audit on Advance Authorisation Scheme (Department of Revenue – Indirect Taxes -Customs) English हिन्दी
65 2021 Report No 3 of 2021 - Compliance Audit of Union Government English हिन्दी
66 2021 Report No.5 of 2021 - Compliance Audit on Union Government (Railways) year ended March 2019 English हिन्दी
67 2021 Report No. 1 of 2021 - Compliance Audit on Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax, Central Excise and Service Tax) Customs English हिन्दी
68 2021 Report No.18 of 2021 - Compliance Audit on Union Government Department of Revenue (Customs)for the year ended March 2020 English हिन्दी
69 2021 Report No. 8 of 2021 - Union Government, Department of Revenue – Direct Taxes English हिन्दी
70 2021 Report No.6 of 2021 - Compliance of the Fiscal Responsibility and Budget Management Act, 2003, Department of Economic Affairs, Ministry of Finance English हिन्दी
71 2021 Report No. 14 of 2021 - Union Government (Commercial) (Compliance Audit Observations) for the year ended 31 March, 2020 English हिन्दी
72 2021 Report No. 16 of 2021 - Union Government (Economic & Service Ministries - Civil) Compliance Audit Observations for the year ended March 2020 English हिन्दी
Social Sector Spending
41 audit report link(s) available in English and Hindi
Sl. No. Year Audit Report English Hindi
1 2025 Report of the Comptroller and Auditor General of India on Solar Parks and Ultra Mega Solar Power Projects Union Government Ministry of New and Renewable Energy Report No. 13 of 2025 (Performance Audit) English हिन्दी
2 2025 Report of the Comptroller and Auditor General of India on Compliance Audit Report -II for the year ended March 2022 (Report No. 3 of 2024) English हिन्दी
3 2025 Audit Report No. 23 of 2025- General Purpose Financial Reports of Central Public Sector Enterprises Government (Commercial - Compliance Audit) English हिन्दी
4 2025 Report of the Comptroller and Auditor General of India on the Activities of Indian National Centre for Ocean Information Services Union Government Ministry of Earth Sciences Report No. 8 of 2025 (Compliance Audit-Civil) English हिन्दी
5 2025 Report No.1 of 2025 - Compliance Audit on Finance and Communication, Union Government English हिन्दी
6 2025 Report of the Comptroller and Auditor General of India for the period ended March 2023, Report No. 15 of 2025- Union Government (Railways) (Performance Audit) on "Cleanliness and Sanitation in long distance trains in Indian Railways" English हिन्दी
7 2025 Report No.17 of 2025- Performance Audit Report on Deen Dayal Upadhyaya Gram Jyoti Yojana/ Pradhan Mantri Sahaj Bijli Har Ghar Yojana &ndash Government English हिन्दी
8 2025 Report of the Comptroller and Auditor General of India on Working of Mancheswar Carriage Repair Workshop in East Coast Railway and Construction of 5th and 6th line between Chhatrapati Shivaji Maharaj Terminus (CSMT)-Kurla Station, Report No. 2 of 2025- Union Government (Railways) (Compliance Audit) English हिन्दी
9 2024 Report No. 12 of 2024 - Compliance Audit Report (Commercial) for the year ended 31 March 2022 - Union Government English हिन्दी
10 2024 Report of the Comptroller and Auditor General of India on Information Systems Audit of selected Central Public Sector Enterprises Union Government (Commercial) Ministry of Petroleum and Natural Gas No. 2 of 2024 (Compliance Audit Observations) English हिन्दी
11 2024 Report No.15 of 2023 - Compliance Audit of Activities of Selected CPSEs, Union Government, (Commercial) English हिन्दी
12 2024 Report of the Comptroller and Auditor General of India on Solar Parks and Ultra Mega Solar Power Projects Union Government Ministry of New and Renewable Energy Report No. 13 of 2025 (Performance Audit) English हिन्दी
13 2024 Report of the Comptroller and Auditor General of India for the year ended March 2022 on Management of Health Services in Indian Railways and Management of Parcel Services in Indian Railways Union Government (Railways) (Compliance Audit) Report No. 5 of 2024 English हिन्दी
14 2024 Report of the Comptroller and Auditor General of India For the year ended March 2022 Energy Management in Train Operations and Renewable Energy Initiatives in Indian Railways, Union Government (Railways) Performance Audit Report No. 6 of 2024 English हिन्दी
15 2024 Report of the Comptroller and Auditor General of India on Storage Management and Movement of Food grains by Food Corporation of India For the year ended March 2022 Union Government Ministry of Consumer Affairs, Food and Public Distribution Report No. 20 of 2023 (Performance Audit) English हिन्दी
16 2024 Report No. 25 of 2023 - Audit Report on Central Autonomous Bodies, Union Government (Civil) English हिन्दी
17 2023 Report No.19 of 2023 – Union Government – Ministry of Road Transport and Highways – Performance Audit on “Implementation of Phase-I of Bharatmala Pariyojana” English हिन्दी
18 2023 Report No.22 of 2023 - Union Government - Ministry of Civil Aviation - Compliance Audit on Regional Connectivity Scheme - UDAN (Ude Desh Ka Aam Naagrik) English हिन्दी
19 2023 Report No.7 of 2023 - Union Government (Commercial) - Ministry of Road Transport and Highways - Compliance Audit on Toll Operation of NHAI in Southern India English हिन्दी
20 2023 Report No.16 of 2023 - Compliance Audit on Finance and Communication, Union Government English हिन्दी
21 2023 Report No.17 of 2023- Performance Audit on “Swadesh Darshan Scheme”- Union Government- Ministry of Tourism English हिन्दी
22 2023 Report No. 10 of 2023 - Performance Audit of National Social Assistance Programme - Union Government (Civil), Ministry of Rural Development (Performance Audit) English हिन्दी
23 2023 Report No. 11 of 2023- Performance Audit of Ayushman Bharat-Pradhan Mantri Jan Arogya Yojana – Union Government (Civil) National Health Authority Ministry of Health and Family Welfare English हिन्दी
24 2022 Report No.23 of 2021 - Union Government (Civil) Ministry of Home Affairs, Performance Audit of Indo-Nepal Border Road Project English हिन्दी
25 2022 Report No. 11 of 2022- Compliance Audit of review of policy of Rationalisation / Deferment of Premium in (BOT) projects by NHAI, Union Government (Commercial) English हिन्दी
26 2022 Report No.14 of 2022 - Performance Audit Report on Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019, Union Government Department of Revenue (Indirect Taxes-Goods and Services Tax, Central Excise and Service Tax) English हिन्दी
27 2022 Report No.21 of 2022 - Compliance Audit on Scientific and Environmental Ministries/Departments Union Government English हिन्दी
28 2022 Report No.16 of 2022 - Performance Audit on Waste Management in Indian Railways, Union Government (Railways) English हिन्दी
29 2022 Report No.19 of 2022 - Performance Audit on Working of Customs Bonded Warehouses (CBWs) and Free Trade Warehousing Zones (FTWZs) English हिन्दी
30 2022 Report No. 12 of 2022- Performance Audit on Exemptions to Charitable Trusts and Institutions, Union Government Department of Revenue - Direct Taxes . English हिन्दी
31 2022 Report No. 1 of 2022 - Compliance Audit Report on Third Party Administrators in Health Insurance Business of Public Sector Insurance Companies, Union Government (Commercial) English हिन्दी
32 2022 Report No. 10 of 2022 - Follow-up on the Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture English हिन्दी
33 2022 Report No. 17 of 2022 - Performance Audit of Procurement and Supply of Drugs in CGHS of Union Government(Civil), Ministry of Health and Family Welfare English हिन्दी
34 2022 Report No.4 of 2022 - Performance Audit on Conservation of Coastal Ecosystems, Union Government (Ministry of Environment, Forest & Climate Change) English हिन्दी
35 2021 Report No.11 of 2021 - Performance Audit on Implementation of Phase-III, Delhi Mass Rapid Transit System by DMRC, Ministry of Housing and Urban Affairs English हिन्दी
36 2021 Report No. 10 of 2021- Union Government, Performance Audit on Advance Authorisation Scheme (Department of Revenue – Indirect Taxes -Customs) English हिन्दी
37 2021 Report No. 16 of 2021 - Union Government (Economic & Service Ministries - Civil) Compliance Audit Observations for the year ended March 2020 English हिन्दी
38 2021 Report No. 12 of 2021-Union Government (Commercial) General Purpose Financial Reports of Central Public Sector Enterprises (Compliance Audit) English हिन्दी
39 2021 Report No. 9 of 2021 - Union Government, Ministry of Jal Shakti Department of Water Resources, River Development and Ganga Rejuvenation English हिन्दी
40 2021 Report No. 20 of 2021 - Union Government (Civil) Ministry of Education, Performance Audit of Setting up of new Indian Institutes of Technology (IITs) English हिन्दी
41 2021 Report No. 2 of 2021 - Union Government (Civil) Compliance Audit Observations English हिन्दी
Skilling, Employment and MSMEs
6 audit report link(s) available in English and Hindi
Sl. No. Year Audit Report English Hindi
1 2026 Report of the Comptroller and Auditor General of India on Operational Performance of NLC India Limited Government Ministry of Coal No. 35 of 2025 (Performance Audit-Commercial) English हिन्दी
2 2025 Report of the Comptroller and Auditor General of India on on Skill Development under Pradhan Mantri Kaushal Vikas Yojana - Government - Ministry of Skill Development and Entrepreneurship - Report No. 20 of 2025 (Performance Audit - Civil) English हिन्दी
3 2024 Report No.12 of 2023 - Operational Performance of Hindustan Copper Limited, Union Government (Commercial), Ministry of Mines English हिन्दी
4 2023 Report No.9 of 2023- Union Government – Ministry of MSME- Compliance Audit on “Departmental Trading Units including Supply Chain Management in Khadi and Village Industries Commission” English हिन्दी
5 2023 Report No. 2 of 2023- Scheme for Integrated Textile Parks Union Government, Ministry of Textiles (Compliance Audit) English हिन्दी
6 2021 Report No. 16 of 2021 - Union Government (Economic & Service Ministries - Civil) Compliance Audit Observations for the year ended March 2020 English हिन्दी
Empowering Urban and Rural Local Bodies
5 audit report link(s) available in English and Hindi
Sl. No. Year Audit Report English Hindi
1 2025 Report of the Comptroller and Auditor General of India on Working of Mancheswar Carriage Repair Workshop in East Coast Railway and Construction of 5th and 6th line between Chhatrapati Shivaji Maharaj Terminus (CSMT)-Kurla Station, Report No. 2 of 2025- Union Government (Railways) (Compliance Audit) English हिन्दी
2 2025 Report of the Comptroller and Auditor General of India for the period ended March 2023 on Development of Multi-Functional Complexes and Commercial sites by Rail Land Development Authority- Report No.26 of 2025 Government (Compliance Audit-Railways) English हिन्दी
3 2022 Report of the Comptroller and Auditor General of India on Implementation of Nagpur Metro Rail Project by Maharashtra Metro Rail Corporation Limited, Report no. 34 of 2022 English हिन्दी
4 2021 Report No.11 of 2021 - Performance Audit on Implementation of Phase-III, Delhi Mass Rapid Transit System by DMRC, Ministry of Housing and Urban Affairs English हिन्दी
5 2021 Report No. 17 of 2021 - Union Government, Ministry of Housing and Urban Affairs, compliance Audit on Administration of Nazul Lands by Land and Development Office English हिन्दी
Disclaimer: The above links are provided for reference and academic use by participants of the CAG–ICSSR Research Article Competition. Participants are advised to refer to the official notification, SOP/guidelines and competition portal for eligibility, submission, timelines and other operational instructions.