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Haryana

Report of the Comptroller and Auditor General of India Information System Audits (Government of Haryana Report No. 3 of 2026)

Date on which Report Tabled:
Tue 01 Sep, 2026
Date of sending the report to Government
Government Type
State
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Sector IT Audit

Overview

Report of the Comptroller and Auditor General of India on Information System Audits- Government of Haryana No. 3 of the year 2026

This Report includes Information System Audits on e-Procurement Project, and License Management, Liquor Production and Distribution System in Excise Department.

Chapter 1: Information System (IS) Audit of e-Procurement Project

The implementation of the system was deficient due to non-execution of agreement with National Informatics Centre (NIC), ineffective functioning of Project Monitoring Unit (PMU), absence of critical functions/modules, inadequate monitoring, and insufficient training to the users as some of the activities were either not performed or performed offline, defeating the objectives of e-Procurement.

The tendering process was found to be deficient as instances of inadequate bid publicity, insufficient time allowed for bid submission, non utilisation of tender-cum-auction functionality, lack of linkage between re-invited and original tenders, nomination of duplicate users for tender processing were noticed. The system also lacked controls to prevent irregular practices such as extensions of tenders for short durations decryption of bids on different dates and out of sequence opening of bids.

Non-compliance with financial rules were observed in respect of fees and earnest money deposit (EMD) as amounts were not transferred/adjusted properly, refunded erroneously or not-refunded. Instances were also noticed regarding short or excess charging of fee, non-reconciliation, and non charging/non remittance of Goods and Services Tax (GST) to the Government.

Chapter 2: IS Audit on License Management, Liquor Production and Distribution System in Excise Department

The H-eCT system implemented at an expense of ₹ 104.86 crore was plagued by service deficiencies such as non-provision of critical functionalities, inadequate controls to protect financial interests of the Government and deficient reporting to prevent risks of misreporting/diversion, etc. The system was not fully aligned with the established objectives of transparency, efficiency, and accountability as defined by the State&39;s excise policies and IT system’s requirements. Facility was not designed to create a repository of blacklisted liquor licensees for review by departmental authorities prior to grant of license. Absence of geo-tagging of liquor vends reduces the ability to ensure compliance to provisions contained in excise policies. Weak application controls in the system lead to erroneous calculation of excise levies like bottling fees, export duty, AED, etc. resulting in financial loss to state exchequer. There was absence of functionality to map hologram series with batch wise liquor stock approved. The Department did not have BCP/DRPs in case of system failures or security breaches.

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