The Report contains the results of audit examination of the implementation of the Restructured Accelerated Power Development and Reforms Programme by the Ministry of Power and State power utilities. The Restructured Accelerated Power Development and Reforms Programme (R-APDRP) was launched in December 2008 as a continuation of the Accelerated Power Development and Reforms Programme (APDRP) in the XI Plan period. The programme envisaged sustainable reduction of Aggregate Technical and Commercial (AT&C) losses, establishment of reliable and automated system for collection of accurate base line data and the adoption of Information Technology in the area of energy accounting as necessary preconditions for sanctioning distribution strengthening projects. The scheme also aimed to map all power distribution assets, index and meter all consumers to ensure that electricity supplied can be traced to the ultimate consumer thereby resulting in better billing efficiency.