Compliance Audit Report for the period ended March 2023 of Government of Gujarat Report No. 04 of 2025 (Compliance Audit – Civil)

What did the audit examine?

This audit examined the compliance of the Food, Civil Supplies and Consumer Affairs Department and the Panchayat, Rural Housing & Rural Development Department of the Government of Gujarat with relevant laws and regulations during the period ended March 2023.

Who / what it concerns

Government of Gujarat (Food, Civil Supplies and Consumer Affairs Department and Panchayat, Rural Housing & Rural Development Department)

What the auditor found

• 3.47 lakh MT of foodgrains discrepancy in distribution records (2015-23)
• 54,980 MT of foodgrains and 3,964 MT of sugar treated as 'nil' at FPSs without justification (April 2016, Sept-Oct 2018)
• 93% coverage of target population under NFSA (3.55 crore beneficiaries out of 3.83 crore)
• 95% shortfall in conducting social audits (2018-23)
• Delayed implementation of NFSA by almost two years (implemented April 2016, target April 2014)
• No special drive to remove ineligible ration cards between 2016-23 except 2018-19
• Recommendation: Establish standardized stock reconciliation process
• Recommendation: Develop transparent foodgrains accounting system
• Recommendation: Establish comprehensive sampling framework with standardized testing

Points worth noting

• 3.47 lakh MT of foodgrains discrepancy in distribution records
• 54,980 MT of foodgrains and 3,964 MT of sugar treated as 'nil' without justification
• 95% shortfall in social audits (2018-23)