This Report of the Comptroller and Auditor General of India (C&AG) on Government of Odisha relates to matters arising from Performance Audit of selected department, programmes / schemes and Compliance Audit of Government Departments and Autonomous Bodies. This is the second volume of the Report of the C&AG of India on the Government of Odisha for the year ended 31 March 2012 relating to General and Social sector. It covers matters arising from Performance Audits of Allotment of land by General Administration (GA) Department in Bhubaneswar city for various purposes, rural housing schemes Indira Awas Yojana (IAY), Mo Kudia and rural employment scheme of Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS). The primary objective of this report is to bring to the notice of Odisha Legislative Assembly the important findings of audit in the implementation of schemes.