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The Performance Audit Report No. 1 of 2024 on “Performance of DISCOMs pre and post Ujwal DISCOM Assurance Yojana (UDAY)” of the Comptroller and Audit General of India has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.
The Performance Audit covered the period from 2015-16 to 2020-21 (updated up to October 2022).
This Report contains four chapters namely Introduction, Activities related to Financial Turnaround of DISCOMs, Activities related to Operational Turnaround of DISCOMs and Outcome of implementation of UDAY- pre and post UDAY performance of DISCOMs. Chapter-I Introduction describes audit objectives, audit criteria and audit scope & methodology. The other three chapters contain audit findings.