Report 36 of 2016 - Union Government Defence Performance Audit


The Army Base Workshops (ABWs) carry out repairs and overhaul of weapons, vehicles and equipment to keep the Indian Army operationally ready. Overhaul of weapons and equipment has to be a well-planned and comprehensively executed activity, to neutralize effects of age, usage and restoration of the weapon system/equipment to Zero Hour, Zero Kilometer operational condition.

There are eight Army Base Workshops (ABWs), of which five ABWs viz. 505 ABW Delhi, 509 ABW, Agra, 510 ABW, Meerut, 512 ABW, Kirkee and 515 ABW, Bengaluru were selected for Performance Audit.

Performance Audit of ‘Working of Army Base Workshops’ was conducted during July 2015 to December 2015 to assess the effectiveness of the workshops with regard to timeliness of overhaul, adequacy of infrastructure, timely availability of spares and quality of the repairs. By highlighting the systemic deficiencies and recommending remedial measures, the report seeks to bring about overall improvements in the functioning of ABWs.

The significant audit findings in the Performance Audit Report is as enumerated below:

There was backlog in overhaul of Tank T-72 and Infantry Combat Vehicle, BMP to the extent of 20 per cent and 33 per cent of their respective holdings. The backlog in overhaul of signal equipment was also noticed.

Overhaul Policy for Class ‘B’ vehicles was not formulated.

Lack of facilities for repair/ overhaul of MBT Arjun and in the absence of spare support, MBT Arjun was not being operational since 2013.

The Army Base Workshops could not achieve the targets set to them for overhaul.

The Base Workshops did not adhere to the time frame stipulated for overhaul of Tank T-72, ICV BMP, Engines UTD-20 and Radars etc.

The Quality Index achieved by the Base Workshops was less than that prescribed.

There was delay in issue of overhauled equipment from the Depots to the User units.

Cost Accounting system was not in place in the Workshops.

There was inordinate delay in creation of overhaul facilities at the Base Workshops

Critical Spares required for overhaul were not provided to the Base Workshops by the Depots which resulted in issue of overhauled ICV BMP and Tank T-72 with deviations impacting their capability.

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