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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.