SRINAGAR, Sept. 30
The Jammu and Kashmir government on Wednesday tabled two reports of the Comptroller and Auditor General of India in the Legislative Assembly, placing before the House audits covering government departments and public sector enterprises for the financial years ending March 2023 and March 2024.
Agriculture Production Minister Javid Ahmad Dar presented the reports on behalf of Chief Minister Omar Abdullah during the Assembly proceedings in Srinagar.
The first document, Report No. 03 of 2026, is the CAG’s Composite Audit Report covering Civil departments and Public Sector Enterprises for the period ending March 2023.
The second, Report No. 04 of 2026, is the Composite Audit Report covering the Civil sector for the period ending March 2024.
The tabling of the reports formally places the CAG’s audit findings for the two periods before the legislature.
The Comptroller and Auditor General examines the use of public funds and the financial and administrative performance of government departments and public entities. Its reports can identify issues involving expenditure, revenue, implementation of government programmes, compliance with financial rules and the functioning of public sector enterprises.
The material released with Wednesday’s announcement, however, does not provide details of the findings, observations or financial irregularities, if any, contained in the two reports.
The significance of the reports will therefore depend on their detailed contents and the subsequent scrutiny of their findings.
The March 2023 report has a broader stated scope because it covers both civil administration and Public Sector Enterprises. The March 2024 report tabled alongside it is described as a Composite Audit Report covering the civil sector.
Presenting the documents in the Assembly provides legislators with access to the CAG’s examination of government finances and administration for the periods under review.
The reports may subsequently form part of legislative scrutiny through the appropriate Assembly mechanisms, depending on their contents and the procedures followed by the House.
Wednesday’s tabling also brings audit material covering earlier financial periods before the newly elected Jammu and Kashmir Legislative Assembly.
The government announcement did not provide details of individual departments, schemes, transactions or public sector enterprises examined by the CAG, nor did it specify the monetary value of any audit observations.
Any assessment of the government’s financial management during the periods covered would therefore require examination of the full reports rather than conclusions drawn from their tabling alone.
For now, the Assembly has formally received two CAG reports: the 2026 Composite Audit Report on Civil departments and PSEs for the period ending March 2023, and the 2026 Composite Audit Report on the Civil sector for the period ending March 2024.
