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Audits Comptroller & Auditor General

CAG finds 12-year delay in notifying Building and Other Construction Workers Act rules in Manipur

This audit examined the General, Social, Economic, and Revenue sectors of the Government of Manipur for the year ended 31 March 2023.

It includes compliance audits and performance audits of specific departments and schemes.

Who it concerns: Government of Manipur, specifically the Tribal Affairs and Hills Department, Department of Labour and Employment, Municipal Administration Housing and Urban Development, Rural Development and Panchayati Raj Department, Tourism Department, Public Works Department, Trade, Commerce and Industries Department, Transport Department, and Taxation Department.

What the auditor found

  • CAG found non-collection of Performance Guarantee from contractors in the Tribal Affairs and Hills Department, resulting in an undue benefit of ₹ 2.4 crore to contractors.
  • CAG noted a delay in the implementation of the Building and Other Construction Workers Act, as the State Government notified the relevant Rules in October 2008, 12 years after the Act was enacted.
  • The report includes performance audits on the Welfare of Building and Other Construction Workers, Solid Waste Management in Urban Areas, and Development and Promotion of Tourism.
  • Compliance audits identified issues such as recovery of liquidated damages, extra expenditure due to higher rates, non-completion of work, wasteful expenditure, non-realisation of vehicle tax, and evasion of tax.

Also in the document

  • CAG reported that the State Government delayed notifying the rules for the Building and Other Construction Workers Act by 12 years after the Act's enactment.
  • CAG identified an undue benefit of ₹ 2.4 crore to contractors in the Tribal Affairs and Hills Department due to non-collection of Performance Guarantees.

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The original document

Comptroller & Auditor General of India (CAG) — audit reports

Audit report · Ref. Report No. 2 of 2025 · 2025

Audit report 2025 · 6.3 MB Open the document On cag.gov.in ↗
Read it here

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