CAG to table first integrated audit reports in December, covering MSMEs and logistics

CAG Shifts To Integrated Audits

The Comptroller and Auditor General of India has moved to an integrated approach for auditing sectors and government programmes that are connected to one another, according to K.S. Subramanian, Deputy Comptroller and Auditor General (Human Resource, International Relations, Coordination & Legal). He briefed reporters on Thursday, stating that the first set of reports under this method is expected to be tabled in December. The idea is to move away from looking at individual sectors in isolation and instead combine findings across departments to present a fuller picture of performance and outcomes.

What The First Reports Cover

Officials at the briefing said the initial reports will focus on two areas. The first is ease of doing business, with particular attention to micro, small and medium enterprises at the State level. The second is logistics, which will bring together the working of the Railways, shipping and road transport departments. Mr. Subramanian explained the rationale by noting that, under the earlier practice, one audit might examine only the railway side, such as the share of freight moved by rail, while another dealt with roads. The integrated format is intended to analyse these together for a holistic view.

Why It Matters For Businesses

For companies operating across transport modes, the change could mean audit observations that cut across departmental boundaries rather than stopping at one ministry or agency. MSMEs, which deal with multiple State-level approvals and clearances, may see their compliance and facilitation experience examined as a single subject instead of in fragments. A combined view of rail, shipping and road transport can also throw light on where costs and delays arise in the movement of goods. The CAG has said this approach is already producing meaningful results, though the specific findings will only become public when the reports are laid.

What To Watch Next

The December tabling will be the f…