Audit Reports

Defence

Overview

The Army Service Corps(ASC) is entrusted with the responsibility of providing categories, namely dry and fresh. Dry rations comprise of rice, wheat/affa, sugar, tea, edible oil, dal, dry fruits and tinned foods whereas items like vegetables, fruit, meat, milk constitute fresh rations.

Dry rations are procured centrally through Army Purchase Organisation after quantity vetting by Ministry of Defence (Finance) and approval by the Competent Financial Authority. Fresh rations are procured in a decentralised manner at the level of the Supply Depot. The ASC formations at different levels make the procurement of such rations after conclusion of contracts within the powers of the Competent Financial Authorities at Command and lower echelons.

The Performance Audit was carried out in the Northern, Eastern and Western Command of the Army. These Commands are operationally active and supply chain mechanism are more complex here because of terrain conditions and dispersal of troops. Eight items of dry rations viz. rice, atta, sugar, dal, tea, edible Oil, Milk and Malted Food were taken up in audit for scrutiny. Entire range of fresh rations were selected in audit for scrutiny.

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• Preface
• Highlights
• Recommendations
• Chapter 1 – Introduction
• Chapter 2 - Dry Rations
• Chapter 3 – Fresh Rations
• Chapter 4 – Distribution of Rations
• Abbreviations