Audit Reports

The Department of Hydropower Development is subject to financial audits by the Comptroller and Auditor General of India (CAG) and internal audits by the state's Directorate of Audit. These reports examine the department's financial management, compliance with rules, and the effectiveness of expenditure.

Audit reports are an important tool for ensuring accountability and transparency in the management of public resources related to hydropower development.

Types of Audits

• CAG Audit — the Comptroller and Auditor General conducts statutory audits of the department's accounts and transactions
• Internal Audit — the state's audit directorate conducts periodic internal reviews
• Performance Audit — targeted audits examining the efficiency and effectiveness of specific programs or projects
• Compliance Audit — verification of adherence to rules, regulations, and prescribed procedures

Key Focus Areas

• Collection and accounting of upfront premium from project developers
• Utilization of free power and its financial valuation
• Expenditure on departmental operations and project monitoring
• Compliance with financial rules for procurement and contract management

Access

• CAG audit reports are tabled in the State Legislature and are public documents
• Internal audit summaries may be requested through RTI
• The department takes corrective action on all audit observations and tracks compliance