Report of the Comptroller and Auditor General of India on general and social sector: Government of Kerala

Comptroller and Auditor General (CAG) audit report criticised Kerala Water Authority (KWA) for not providing safe drinking water to people of Kerala and asks the state government to urgently formulate schemes for sustainability of water resources and ensure water security.

This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government departments and autonomous bodies.

Compliance audit refers to examination of transactions relating to expenditure of the audited entities to ascertain whether the provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by the competent authorities are being complied with.

On the other hand, performance audit, besides compliance audit, also includes examination of whether the objectives of the programme/activity/department are achieved economically, efficiently and effectively.

The primary purpose of the report is to bring to the notice of the State Legislature important results of audit. The findings of audit are expected to enable the Executive to take corrective actions as also to frame policies and directives that will lead to improved financial management of the organisations, thus, contributing to better governance.