Deprecated (16384)CORE/src/Core/functions.php , line 311 ]Code Context trigger_error ( $message , E_USER_DEPRECATED ); } $message = 'Router::parse() is deprecated. Use Router::parseRequest() instead. This will require adopting the Http\Server library. - /var/www/html/cag_revamp/src/Controller/AuditReportController.php, line: 759
You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
$stackFrame = (int) 1
$trace = [
(int) 0 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Routing/Router.php',
'line' => (int) 365,
'function' => 'deprecationWarning',
'args' => [
(int) 0 => 'Router::parse() is deprecated. Use Router::parseRequest() instead. This will require adopting the Http\Server library.'
]
],
(int) 1 => [
'file' => '/var/www/html/cag_revamp/src/Controller/AuditReportController.php',
'line' => (int) 759,
'function' => 'parse',
'class' => 'Cake\Routing\Router',
'type' => '::',
'args' => [
(int) 0 => '/'
]
],
(int) 2 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Controller/Controller.php',
'line' => (int) 610,
'function' => 'details',
'class' => 'App\Controller\AuditReportController',
'object' => object(App\Controller\AuditReportController) {},
'type' => '->',
'args' => [
(int) 0 => '7905'
]
],
(int) 3 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/ActionDispatcher.php',
'line' => (int) 120,
'function' => 'invokeAction',
'class' => 'Cake\Controller\Controller',
'object' => object(App\Controller\AuditReportController) {},
'type' => '->',
'args' => []
],
(int) 4 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/ActionDispatcher.php',
'line' => (int) 94,
'function' => '_invoke',
'class' => 'Cake\Http\ActionDispatcher',
'object' => object(Cake\Http\ActionDispatcher) {},
'type' => '->',
'args' => [
(int) 0 => object(App\Controller\AuditReportController) {}
]
],
(int) 5 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/BaseApplication.php',
'line' => (int) 235,
'function' => 'dispatch',
'class' => 'Cake\Http\ActionDispatcher',
'object' => object(Cake\Http\ActionDispatcher) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 6 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'Cake\Http\BaseApplication',
'object' => object(App\Application) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 7 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Middleware/SecurityHeadersMiddleware.php',
'line' => (int) 254,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 8 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'Cake\Http\Middleware\SecurityHeadersMiddleware',
'object' => object(Cake\Http\Middleware\SecurityHeadersMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 9 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 10 => [
'file' => '/var/www/html/cag_revamp/src/Middleware/LanguageRoutingMiddleware.php',
'line' => (int) 62,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 11 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'App\Middleware\LanguageRoutingMiddleware',
'object' => object(App\Middleware\LanguageRoutingMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 12 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 51,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 13 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Routing/Middleware/RoutingMiddleware.php',
'line' => (int) 168,
'function' => 'run',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\MiddlewareQueue) {},
(int) 1 => object(Cake\Http\ServerRequest) {},
(int) 2 => object(Cake\Http\Response) {}
]
],
(int) 14 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'Cake\Routing\Middleware\RoutingMiddleware',
'object' => object(Cake\Routing\Middleware\RoutingMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 15 => [
'file' => '/var/www/html/cag_revamp/src/Middleware/CsrfCheckMiddleware.php',
'line' => (int) 52,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 16 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'App\Middleware\CsrfCheckMiddleware',
'object' => object(App\Middleware\CsrfCheckMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 17 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Routing/Middleware/AssetMiddleware.php',
'line' => (int) 88,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 18 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'Cake\Routing\Middleware\AssetMiddleware',
'object' => object(Cake\Routing\Middleware\AssetMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 19 => [
'file' => '/var/www/html/cag_revamp/src/Middleware/FileValidationMiddleware.php',
'line' => (int) 66,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 20 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'App\Middleware\FileValidationMiddleware',
'object' => object(App\Middleware\FileValidationMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 21 => [
'file' => '/var/www/html/cag_revamp/src/Middleware/BlockMaliciousUploadMiddleware.php',
'line' => (int) 69,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 22 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'App\Middleware\BlockMaliciousUploadMiddleware',
'object' => object(App\Middleware\BlockMaliciousUploadMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 23 => [
'file' => '/var/www/html/cag_revamp/src/Middleware/NoBackRequestMiddleware.php',
'line' => (int) 39,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 24 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'App\Middleware\NoBackRequestMiddleware',
'object' => object(App\Middleware\NoBackRequestMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 25 => [
'file' => '/var/www/html/cag_revamp/src/Middleware/SanitizeRequestMiddleware.php',
'line' => (int) 29,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 26 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'App\Middleware\SanitizeRequestMiddleware',
'object' => object(App\Middleware\SanitizeRequestMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 27 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Error/Middleware/ErrorHandlerMiddleware.php',
'line' => (int) 96,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 28 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 65,
'function' => '__invoke',
'class' => 'Cake\Error\Middleware\ErrorHandlerMiddleware',
'object' => object(Cake\Error\Middleware\ErrorHandlerMiddleware) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {},
(int) 2 => object(Cake\Http\Runner) {}
]
],
(int) 29 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Runner.php',
'line' => (int) 51,
'function' => '__invoke',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\ServerRequest) {},
(int) 1 => object(Cake\Http\Response) {}
]
],
(int) 30 => [
'file' => '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Http/Server.php',
'line' => (int) 98,
'function' => 'run',
'class' => 'Cake\Http\Runner',
'object' => object(Cake\Http\Runner) {},
'type' => '->',
'args' => [
(int) 0 => object(Cake\Http\MiddlewareQueue) {},
(int) 1 => object(Cake\Http\ServerRequest) {},
(int) 2 => object(Cake\Http\Response) {}
]
],
(int) 31 => [
'file' => '/var/www/html/cag_revamp/webroot/index.php',
'line' => (int) 82,
'function' => 'run',
'class' => 'Cake\Http\Server',
'object' => object(Cake\Http\Server) {},
'type' => '->',
'args' => []
]
]
$frame = [
'file' => '/var/www/html/cag_revamp/src/Controller/AuditReportController.php',
'line' => (int) 759,
'function' => 'parse',
'class' => 'Cake\Routing\Router',
'type' => '::',
'args' => [
(int) 0 => '/'
]
] deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Routing\Router::parse() - CORE/src/Routing/Router.php, line 365
App\Controller\AuditReportController::details() - APP/Controller/AuditReportController.php, line 759
Cake\Controller\Controller::invokeAction() - CORE/src/Controller/Controller.php, line 610
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 120
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Middleware\SecurityHeadersMiddleware::__invoke() - CORE/src/Http/Middleware/SecurityHeadersMiddleware.php, line 254
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
App\Middleware\LanguageRoutingMiddleware::__invoke() - APP/Middleware/LanguageRoutingMiddleware.php, line 62
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 168
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65 Warning (512)CORE/src/Http/ResponseEmitter.php , line 51 ]Code Context if ( Configure :: read ( 'debug' )) { trigger_error ( $message , E_USER_WARNING ); } else { $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$maxBufferLength = (int) 8192
$file = '/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Error/Debugger.php'
$line = (int) 853
$message = 'Unable to emit headers. Headers sent in file=/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Error/Debugger.php line=853' Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 51
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 152 ]Code Context $response -> getStatusCode (), ( $reasonPhrase ? ' ' . $reasonPhrase : '' ) )); $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$reasonPhrase = 'OK' header - [internal], line ??
Cake\Http\ResponseEmitter::emitStatusLine() - CORE/src/Http/ResponseEmitter.php, line 152
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 57
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'text/html; charset=UTF-8'
]
$name = 'Content-Type'
$first = true
$value = 'text/html; charset=UTF-8' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'post-check=0, pre-check=0'
]
$name = 'Cache-Control'
$first = true
$value = 'post-check=0, pre-check=0' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'no-cache'
]
$name = 'Pragma'
$first = true
$value = 'no-cache' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'all'
]
$name = 'x-permitted-cross-domain-policies'
$first = true
$value = 'all' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'same-origin'
]
$name = 'referrer-policy'
$first = true
$value = 'same-origin' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => '1; mode=block'
]
$name = 'x-xss-protection'
$first = true
$value = '1; mode=block' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'nosniff'
]
$name = 'x-content-type-options'
$first = true
$value = 'nosniff' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 181 ]Code Context foreach ( $values as $value ) { header ( sprintf ( '%s: %s' , $response = object(Cake\Http\Response) {
'status' => (int) 200,
'contentType' => 'text/html',
'headers' => [
'Content-Type' => [
[maximum depth reached]
],
'Cache-Control' => [
[maximum depth reached]
],
'Pragma' => [
[maximum depth reached]
],
'x-permitted-cross-domain-policies' => [
[maximum depth reached]
],
'referrer-policy' => [
[maximum depth reached]
],
'x-xss-protection' => [
[maximum depth reached]
],
'x-content-type-options' => [
[maximum depth reached]
],
'x-download-options' => [
[maximum depth reached]
]
],
'file' => null,
'fileRange' => [],
'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
'cacheDirectives' => [],
'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">
<head>
<meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1, user-scalable=no">
<meta name="google" content="notranslate"/>
<!--SEO-->
<meta name="title" content="Comptroller and Auditor General of India, Supreme Audit Institution of India">
<meta name="language" content="">
<meta name="description" content="Cag Website">
<meta name="keywords" content="Cag, Cag Audit India">
<!--SEO-->
<!--<meta name="csrfToken" content="">-->
<title>Audit Reports | Comptroller and Auditor General of India</title>
<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <meta name="google-site-verification" content="NwWeNjhhlRwXmLf30k2uU1acpBAkC1pOGvugcrlqOPA" />
<link rel="stylesheet" href="/assets/css/all.css"/>
<link rel="stylesheet" href="/assets/css/fontawesome.css"/>
<link rel="stylesheet" href="/assets/css/bootstrap.min.css"/>
<link rel="stylesheet" href="/assets/css/style.css"/>
<link rel="stylesheet" href="/assets/css/responsive.css"/>
<script src="/assets/js/jquery.min.js"></script>
<script src="/assets/js/purify.min.js"></script>
<noscript class="displayNone"></noscript>
<link rel="stylesheet" href="/assets/css/easyui.css"/>
<noscript class="displayNone"></noscript>
<script src="/assets/js/jquery.easyui.min.js"></script>
<noscript class="displayNone"></noscript>
<!-- /head script -->
<!-- Google Tag Manager -->
</head>
<body data-mobile="false" data-c="auditreport" data-m="details"
class="noJS">
<!-- Google Tag Manager (noscript) -->
<!-- End Google Tag Manager (noscript) -->
<!-- <div id="loading">Loading...</div> -->
<noscript class="js-required">
<div class="container">
<div class="alert alert-danger mt-2 mb-2" role="alert">
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser. </div>
</div>
</noscript>
<div class="wrapper">
<div class="header">
<div class="headerTop">
<div class="container">
<div class="row">
<!--Menus-->
<div class="col-md-1"> <a href="javascript:void(0);" class="toggleMenu">MENU <i class="fa-solid fa-bars"></i> </a>
<div class="megamenu">
<div class="row">
<div class="col-md-2">
<div class="megaTitle">
<a href="#">About Us</a>
</div>
<div class="megaSubTitle">About Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-of-india" >
CAG of India
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-our-vision-mission-values" >
Our Vision, Mission and Core Values
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/organisation-chart" >
Organisation Chart
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-history-of-indian-audit-and-accounts-department" >
History of Indian Audit and Accounts Department
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/former-cag" >
Former Comptroller and Auditors General
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-international-relations" >
International Relations
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-audit-advisory-board" >
Audit Advisory Board
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Our Mandate</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-constitutional-provisions" >
Constitutional Provisions
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-duties-power-and-conditions-of-services-act" >
Duties, Power and Conditions of Service Act
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-audit-regulations" >
Audit Regulations
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Disclosure</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/recruitment-rules" >
Recruitment
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/performance-activity-report" >
Performance Activity Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-peer-review-report" >
Peer Review Report
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-citizen-s-charter" >
Citizen's Charter
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-contact-cpio" >
Contact CPIO
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" >
Right to Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/administrative-information" >
Administrative Information
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-social-media" >
Social Media Policy
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Our Offices</a>
</div>
<div class="megaSubTitle">State Level Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/7" >
State Accounts & Entitlement Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/1" >
State Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Central Audit Offices</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/9" >
Defense Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/6" >
Railway Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/8" >
Other Ministries Audit Offices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-overseas-audit-offices" >
Overseas Audit Offices
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Training Institutes</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/home/our-office/5" >
Regional Training Institutes
</a>
</li>
<li>
<a href="http://iced.cag.gov.in/" target="_blank" >
International Centre for Environment Audit and Sustainable Development (iCED) External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/iced" >
International Center for Environment Audit and Sustainable Development (iCED),Jaipur
</a>
</li>
<li>
<a href="https://cag.php-staging.com/icisa" >
International Centre for Information Systems and Audit (iCISA)
</a>
</li>
<li>
<a href="https://cag.php-staging.com/naaa/en" >
National Academy of Audit & Accounts (NAAA)
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Audit Reports</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Accounts</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report" >
State Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/state-accounts-report?show_ut_only=1" >
Union Territories Accounts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/combined-accounts" >
Combined Finance and Revenue Accounts
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:1592927882942:NEW::::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:79:6611189565772::::" target="_blank" >
Dashboard for Appropriation Accounts
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Resources</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/page-cag-s-auditing-standards-2017" >
CAG's Standing Orders
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidelines" >
Guidelines
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/guidance-notes-practice-guides" >
Guidance Notes,Practice Guides and Concept Notes
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/study-reports" >
Study Reports and Compendia
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/journal" >
Journal of Government Audit & Accounts
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Contact Us</a>
</div>
<div class="megaSubTitle">Working with Us</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/tenders" >
Tenders And Contracts
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/recruitment-notices" >
Recruitment Notices
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/student-internship-programme" >
Student Intern Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/young-professional-programme" >
Young Professionals Program
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-nomination-of-nodal-officer" target="_blank" >
Nomination of Nodal Officer to coordinate with the family members of deceased Government employee of CAG Office External link
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<!-- </li> -->
</ul>
<div class="megaSubTitle">Contact Us</div>
<ul>
<li>
<a href="http://cagofindia.delhi.nic.in/cagtel/" target="_blank" >
Telephone Directory
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/contact-us-details" >
Contact Us
</a>
</li>
<li>
<a href="https://cag.php-staging.com/uploads/media/Pension-Adalat-2022-062288b1295ed19-55139275.pdf" target="_blank" >
Pension Adalat 2022
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/public-consultation" >
Public Consultation
</a>
</li>
<li>
<a href="https://cag.gov.in/en/organisation-chart" >
Organizational Contact List
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Media Centre</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/en/photo-gallery" >
Photo Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/video-gallery" >
Video Gallery
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/press-release" >
Press Release
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/speeches" >
Speeches
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">Others</a>
</div>
<ul>
<li>
<a href="https://cag.php-staging.com/page-rajbhasha-lekhapariksha-prakash-e-patrika" >
Rajbhasha E-Patrika
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" >
The Focus area of Audit
</a>
</li>
<li>
<a href="https://cag.php-staging.com/status-of-audit-reports" >
Status of Tabling of Audit Reports
</a>
</li>
<li>
<a href="http://care.cag.gov.in/Authorised/Default.aspx" target="_blank" >
CA Empanelment
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://www.ipaiindia.org/" target="_blank" >
Institute of Public Auditors of India
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://gasab.gov.in/gasab/nra.aspx" target="_blank" >
Natural Resource Accounting
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" target="_blank" >
Dashboard for Union and State Finances
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report/details/7905" target="_blank" >
Status of Accounts of State PSUs
<img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External link" />
</a>
</li>
<li>
<a href="#" >
Appropriation Accounts Dashboard
</a>
</li>
<li>
<a href="http://cag.aghry.gov.in/ords/f?p=100:1:13688774635730:NEW:::" >
Dashboard for Union and State Finances
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="#">CoRE</a>
</div>
<ul>
<li>
<a href="#" >
Previous AG Conference Paper
</a>
</li>
<li>
<a href="#" >
Draft Guidance Notes
</a>
</li>
<li>
<a href="#" >
Invitation for comments
</a>
</li>
<li>
<a href="#" >
Vision 2030
</a>
</li>
<li>
<a href="#" >
Plus One
</a>
</li>
<!-- </li> -->
</ul>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-employee-corner">Employee Corner</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-entitlement-grievance">Grievances</a>
</div>
</div>
<div class="col-md-2">
<div class="megaTitle">
<a href="https://cag.php-staging.com/en/page-international-relations">International Relations</a>
</div>
</div>
</div>
</div>
</div>
<!--Menus--> <div class="col-md-6">
<div class="topStrip">
<ul class="leftLink">
<li class="nav-item "><a href="https://cag.php-staging.com/en/iaad-kms-content" class="nav-link ">KMS</a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://ehrms.cag.gov.in/" target="_blank" class="nav-link ">eHRMS <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/app/login" class="nav-link ">OIOS</a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.delhi.nic.in/cagtel/" target="_blank" class="nav-link ">Telephone Directory <img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://care.cag.gov.in/Authorised/Default.aspx" class="nav-link ">Comments invited on Draft Policy from CA Firms  </a></li> </ul>
</div>
</div>
<div class="col-md-5">
<div class="topStrip">
<ul class="rightLinks">
<li class="skipToContent"><a tabindex="1" href="#contentStart" title="Skip to Main Content">Skip to Main Content</a></li>
<li class="screenReader"><a href="page-screen-reader-access" title="Screen Reader Access">Screen Reader Access</a></li>
<li class="fontResize">
<div id="accessControl" class="textResizeWrapper">
<div class="clearfix textResizeIn">
<input type="submit" name="font_normal" value="A-" onClick="return validate();" id="font_normal" title="Decrease Font Size" class="fontScaler large">
<input type="submit" name="font_large" value="A" onClick="return validate();" id="font_large" title="Normal Font Size" class="fontScaler normal">
<input type="submit" name="font_larger" value="A+" onClick="return validate();" id="font_larger" title="Increase Font Size" class="fontScaler largest">
</div>
</div>
</li>
<!-- <li class="changeTheme">
<input type="submit" name="contrast_normal" value="Standard View" onClick="" id="contrast_normal" accesskey="7" title="Standard View" class="contrastChanger normal">
<input type="submit" name="contrast_wob" value="High Contrast View" onClick="" id="contrast_wob" accesskey="8" title="High Contrast View" class=" contrastChanger wob">
</li> -->
<li class="fontResize">
<div id="accessControl" class="standard textResizeWrapper">
<input type="button" name="normal" value="Standard View" id="normal" title="Standard View" class="contrastChanger normal current" />
<input type="button" name="wob" value="High Contrast View" id="wob" title="High Contrast View" class="contrastChanger wob" />
</div>
</li>
<li class="language">
<div class="bhashini-plugin-container"></div>
<a href="javascript:void(0)" title="English" data-val="en" class="languageSwitcher">English</a>
<a href="javascript:void(0)" title="Hindi" data-val="hi" class="languageSwitcher">| Hindi</a>
</li>
</ul>
<form method="get" accept-charset="utf-8" id="search-frm" action="https://cag.php-staging.com//search">
<div class="row">
<div class="col-lg-12">
<div class="form-group">
<span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span>
<div class="fieldInput">
<div class="input-area text">
<div class="form-group">
<input type="text" name="keywords" value="" placeholder="Enter keywords" class="searchInput form-control ui-autocomplete-input"
autocomplete="off" id="title">
</div>
<div class="buttonRow cf">
<input type="submit" value="Search" title="Search" class="button">
</div>
</div>
</div>
</div>
</div>
</div>
</form>
</div>
</div>
</div>
</div>
</div>
<div class="headerRow">
<div class="container">
<div class="row">
<div class="col-md-6">
<div class="cagLeftLogo">
<a href="/" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-new-logo.png" alt="Comptroller and Auditor General of India" width="80" height="559"/> </a>
</div>
</div>
<div class="col-md-6">
<div class="cagRightLogo">
<!--<a href="https://sai20.org/" class="cagLogo" title="SAI20">
<img src="/assets/images/sai-20-logo.png" alt="SAI20"/> </a>-->
<a href="/" class="cagLogo" title="Comptroller and Auditor General of India">
<img src="/assets/images/cag-bottom-logo-second.png" alt="Comptroller and Auditor General of India"/> </a>
</div>
</div>
</div>
</div>
</div>
</div>
<section class="inner-banner-bg">
<div class="bannerImage">
<div class="container">
<div class="row align-items-center justify-content-between">
<div class="col-md-12">
<div class="page-title">
<h1><span>Audit Reports</span></h1>
</div>
</div>
</div>
</div>
</div>
</section>
<section class="breadcrumbWrap">
<div class="container">
<nav aria-label="breadcrumb">
<ul class="breadcrumb ul"><li><a href="/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </nav>
</div>
</section> <!-- endBreadcrumbs-->
<div id="contentStart">
<section class="innerContentWrap">
<section id="content" class="innerContent entryContent">
<div class="container">
<div class="row">
<div class="auditSingleContent">
<div class="rightFunctionality">
<h2>Audit Reports</h2>
<ul>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=50" >
Union Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=49" >
State Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?gt=51" >
Local Bodies Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=52" >
Compliance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=53" >
Financial Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/audit-report?report_type=54" >
Performance Audit Reports </a>
</li>
<li>
<a href="https://cag.php-staging.com/en/page-focus-audit-22" target="_blank" >
The Focus Areas for audit <img src="https://cag.php-staging.com//assets/images/extlink-icon.png" alt="External image" />
</a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/audit-report-new" >
Audit Report New </a>
</li>
<li>
<a href="https://cag.php-staging.com/audit-report/statistics" >
Audit Report Statistics New </a>
</li>
</ul>
</div>
<div class="leftContentFunctionality">
<div class="auditDetailColl">
<div class="auditTopPerfomance">
<div class="leftperBack">
<a href="">Go Back</a>
</div>
<div class="rightper">
<span>Performance</span>
</div>
</div>
<div class="auditDetailCollDetail">
<div class="reportIcon">
<img src="https://cag.php-staging.com//uploads/states/orissa.png" alt="" title="Odisha">
<!--Hide Union text-->
<!--Hide Union text-->
<h5>
Odisha </h5>
</div>
<div class="auditRightLableRight">
<div class="auditRightLable">
<h3 class="singTitle">Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha</h3>
<div class="labelTitleBold">
Date on which Report Tabled:
</div>
<div class="labelItemBold">
Mon 23 Jun, 2014 </div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">
Date of sending the report to Government
</div>
<div class="labelItemBold">
</div>
</div>
<div class="auditRightLable">
<div class="labelTitleBold">Government Type</div>
<div class="labelItemBold">
State </div>
<!-- /***************************************************************************/ -->
<!-- /***************************************************************************/ -->
</div>
<!--START::Download report button-->
<!--END::Download report button-->
</div>
<div class="sectorSingleAudit">
<span><b>Sector</b></span>
<span>
- </span>
</div>
<h4>Overview</h4>
<p>This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.</p>
<p>Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.</p>
<p>In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.</p>
<h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4>
<!-- /*Old main report*/ -->
<!-- <ul class="guidelinesList">
</ul> -->
<!-- /*Old main report*/ -->
<ul class="guidelinesList">
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Index</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Preface</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 1 - Introduction</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.1 - Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Part 2.2 - HOUSING AND URBAN DEVELOPMENT DEPARTMENT</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Appendices</a> <div class="guidelinesPdfIcons">
</div>
</li>
<!-- /*Old child report*/ -->
<!-- /*Old child report*/ -->
<li>
<a href="javascript:void()" target="_blank">Glossary</a> <div class="guidelinesPdfIcons">
</div>
</li>
</ul>
</div>
</div>
</div>
</div>
</div>
</div>
</section>
<script src="/assets/js/jquery.colorbox-min.js"></script>
<script>
$(document).ready(function(){
$('.colorbox').colorbox({iframe:true, innerWidth:480, innerHeight:390});
});
</script>
</section>
</div>
<footer id="footer">
<div class="footerSection">
<div class="container">
<div class="row">
<div class="col-lg-3 col-md-6">
<div class="footerLogoWrap">
<div class="footerLeftLogoItem">
<div class="footerLeftLogoImg">
<img src="/assets/images/comptroller-bg-logo-footer.png" alt=""/> <!-- <img src="webroot/assets/images/comptroller-bg-logo.png" alt=""> -->
</div>
<div class="footerLeftLogoDetail">
<span class="reportTitle">
Comptroller and Auditor General of India </span>
<span class="footerLeftLogoCaterories">
Supreme Audit Institution of India </span>
</div>
</div>
</div>
</div>
<!--Start::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/page-terms-conditions" target="_self">Terms & Conditions</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-privacy-policy" target="_self">Privacy Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-copyright" target="_self">Copyright Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-ersa-karnataka-hyper-linking-policy" target="_self">Hyperlinking Policy</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-accessibility-statement" target="_self">Accessibility Statement</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-archive" target="_self">Archive</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 ">
<div class="bottomLinksBox">
<ul class="bottomLinks">
<li>
<a href="https://cag.php-staging.com/en/sitemap" target="_self">Sitemap</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-cag-help" target="_self">Help</a> </li>
<li>
<a href="https://www.india.gov.in/" target="_blank">National portal of India</a> </li>
<li>
<a href="https://cag.php-staging.com/en/page-entitlement-grievance" target="_self">Grievances</a> </li>
<li>
<a href="https://cag.php-staging.com/en/rti-disclosure" target="_self">RTI (Right to Information)</a> </li>
<li>
<a href="#" target="_self">FAQs</a> </li>
</ul>
</div>
</div>
<div class="col-lg-3 col-md-6 lastli">
<div class="bottomLinksBox">
<ul class="bottomLinks">
</ul>
</div>
</div>
<!--End::TopFooterLinks-->
<div class="col-lg-3 col-md-6">
<div class="bottomLinksBox">
<div class="lastUpdatedDate">
<p>Last Updated: 24 Apr 2026 </p>
</div>
<!--<div class="visitorsCount">
<p>: 20,54,300</p>
</div> -->
<div class="nationalPortalLogo">
<a href="https://www.india.gov.in/" title="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window" target="_blank" >
<img src="/assets/images/footerLogo1.png" alt="https://www.india.gov.in/, The National Portal of India : External website that opens in a new window"/> </a>
</div>
</div>
</div>
</div>
<script>
$('#footer .footerSection .lastli').remove();
</script> <div class="copyRightText">
<!--<p class="messages">.</p>-->
<!--<p class="messages">The Comptroller and Auditor General of India, Shri Girish Chandra Murmu, does not have any official twitter Account.</p>-->
<p class="messages">
<a href="/en/page-cag-social-media">Click here for Social Media Account of the CAG</a>
</p>
<p>Copyright © 2026 Comptroller and Auditor General of India. All Rights Reserved.</p>
</div>
</div>
</div>
</footer>
</div>
<!--END wrapper -->
<!-- bottom style -->
<!-- /bottom style -->
<!-- bottom script -->
<script type="text/javascript">
var _langChangeFlag = false;
var changeLang = function(_lang) {
var _langUrls = [];var _langUrls = JSON.parse('{"en":"https:\/\/cag.php-staging.com\/en\/audit-report\/details\/7905?id=7905","hi":"https:\/\/cag.php-staging.com\/hi\/audit-report\/details\/7905?id=7905"}'); if (_langChangeFlag) {
return;
}
if (_langUrls[_lang] !== undefined && _langUrls[_lang] != '') {
_langChangeFlag = true;
window.location = _langUrls[_lang];
}
}
$(document).ready(function() {
$('.languageSwitcher').click(function() {
var dataVal = $(this).attr('data-val');
//changeLang(dataVal);
langSwtchtxt = 'English';
if(dataVal=='hi'){
langSwtchtxt = 'Hindi';
}
if(confirm('You will be taken to '+langSwtchtxt+' version of the website. Do you want to continue?')){
changeLang(dataVal);
}
});
});
</script>
<!-- /bottom script -->
<script src="/assets/js/bootstrap.bundle.min.js"></script>
<script src="/assets/js/functions.js"></script>
<script src="/assets/js/general.js"></script>
<script src="/assets/js/jqueryvalidate/jquery.validate.min.js"></script>
<script src="/assets/js/jqueryvalidate/additional-methods.min.js"></script>
<script src="/assets/js/front/functions.js"></script>
<script src="/assets/js/front/general.js"></script>
<script src="/assets/js/bruteforce.js"></script>
<script>
const elObj = document.querySelectorAll('.topStrip ul.leftLink .nav-item');
if (elObj.length > 0) {
elObj.forEach(menus => {
const links = menus.querySelectorAll('a');
links.forEach(link=> {
let newurlobj = new URL(link.href);
if (newurlobj.hostname === 'care.cag.gov.in') {
link.classList.add('highlighter');
console.log(newurlobj.hostname);
}
});
});
}
</script>
<script src="https://translation-plugin.bhashini.co.in/v3/website_translation_utility.js" language-icon-color= "#20ff00"></script>
</body>
</html>'
}
$cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$values = [
(int) 0 => 'noopen'
]
$name = 'x-download-options'
$first = true
$value = 'noopen' header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Warning (2)CORE/src/Http/ResponseEmitter.php , line 210 ]Code Context $cookie [ 'secure' ], $cookie [ 'httpOnly' ] ); $cookies = [
'csrfToken' => [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
]
]
$cookie = [
'name' => 'csrfToken',
'value' => '585326c578864507823d4087dba227bda13c80f052909a4bcc8e14e9de2f60684871dc2ae5882eeed6eb8cd7a26495d2ade380159ceecee69930a40ca588cd07',
'path' => '/',
'domain' => '',
'secure' => true,
'httpOnly' => true,
'expire' => '0'
] setcookie - [internal], line ??
Cake\Http\ResponseEmitter::emitCookies() - CORE/src/Http/ResponseEmitter.php, line 210
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 190
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 58
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 82 Audit Reports | Comptroller and Auditor General of India
This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser.
Odisha
Report No. 5 of 2013 - Performance Audit on General and Social Sector Volume 3 of Government of Odisha
Date on which Report Tabled:
Mon 23 Jun, 2014
Date of sending the report to Government
Sector
-
Overview
This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor under Article 151 of the Constitution. The Report contains significant results of the Performance Audit of (i) Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO), (ii) Planning and regulation of buildings including allotment of land / houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority.
Earlier, Performance Audit of 'Allotment of land by General Administration Department in Bhubaneswar city for various purposes' covering 2000-2012 was included in a separate Report for the year ended March 2012.
In this Report, cases which came to notice in the course of Performance Audit on Acquisition and allotment of land for industrial purpose by Odisha Industrial Infrastructure Development Corporation (IDCO) for the period 2001-12 and Planning and regulation of buildings including allotment of land/ houses for residential purpose by Bhubaneswar Development Authority and Cuttack Development Authority for the period 2002-12 have been brought out. Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor general of india.
