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This Report consists of two Performance Audits viz Assessment, Procurement and Utilisation of Locomotives in Indian Railways and Production and Maintenance of LHB Coaches in Indian Railways. The Audit report on Assessment, Procurement and Utilisation of Locomotives in Indian Railways commented on Production planning of locos vis-a vis assessed requirement, allotment of locos, adequacy of infrastructure to handle the available locos, efficiency of locos etc.
The Audit report on Production and Maintenance of LHB Coaches in Indian Railways commented on decision to switch over to LHB coaches with effect from April 2018, non-functioning of new production units at Kancharapara, Singur, shortfall in production of LHB coaches, inadequate infrastructure for the maintenance of LHB coaches in Depots etc.