Report of the Comptroller and Auditor General of India on Performance Audit of Implementation of POSHAN including Integrated Child Development Services and Mid-Day Meal for the year ended March 2023 (Report no. 9 of the 2025)
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What did the audit examine?
The audit examined the implementation of the POSHAN scheme, including Integrated Child Development Services (ICDS) and Mid-Day Meal (MDM) programs in Odisha for the financial years 2018-2023.
Who / what it concerns
Government of Odisha
What the auditor found
- ₹381.41 crore unspent balance as of March 2023
- 93.14% fund utilization rate (₹4,777.12 crore out of ₹5,128.95 crore)
- delays in submission of Utilisation Certificates (9-123 days)
- non-coverage of beneficiaries
- short lifting of foodstuff
- irregularities in delivery of foodstuff by Transport Agents
- excess payment of ₹5.73 crore to nine SHGs
- non-distribution of Food Security Allowance during Covid-19 pandemic
- inflated MDM consumption as per Daily Consumption Register
Points worth noting
- ₹381.41 crore unspent balance
- ₹5.73 crore excess payment to SHGs
- non-distribution of Food Security Allowance during Covid-19 pandemic
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | — |
| Status | closed (section: audit_report) |
| Year | 2023 |
| Closing date | — |
| Documents | 1 |
Highlights & Points worth asking
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Documents
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Audit_report
2023
125073-Report-of-the-Comptroller-and-Auditor-General-of-India-on-Performance.pdf
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