Audit Reports


Report No.23 of 2022 - Union Government, (Railways) Railways Finances

Date on which Report Tabled:
Wed 21 Dec, 2022
Date of sending the report to Government
Fri 21 Oct, 2022
Government Type
Union Department
Sector Transport & Infrastructure



Chapter 1 of the Report contains audit observations on matters arising from examination of Finance Accounts of Indian Railways for the year ended 31 March 2021. It focuses on the financial health of the Railways based on various parameters.

Chapter 2 of the Report contains financial overview of the Railway Commercial Undertakings for the year ended 31 March 2021. 

Chapter 3 of the Report contains audit observations on compliance to prescribed rules for authorisation and disbursement of pension besides the assessing the efficiency in existing internal control mechanism. 

Chapter 4 of the Report contains the status of implementation of Accounting Reforms Project (ARP) in Indian Railways and the status of developing an IT application of ARP.

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