Upload
the-canary-trap
View
220
Download
0
Embed Size (px)
Citation preview
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 1/91
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
fp
^YL@GDL
]cft Yl~hy} `hy }cl vlgy lomlm Egydc 9>7> cgt illo ~yl~gylm `hy t|iefttfho }h }cl^yltfmlo} |omly Gy}fdjl 7<7 h` }cl Dhot}f}|}fho/ ]cl Yl~hy} yljg}lt egfojv }h eg}}lyt
gyftfoa `yhe }lt} g|mf} h` }cl `fogodfgj }ygotgd}fhot h` Efoft}yv h` Ml`lodl* Gfy @hydl*
Ogpv* Dhgt} A|gym* gtthdfg}lm Yltlgydc gom Mlpljh~elo} \of}t gom Efjf}gyv Loafolly
Tlypfdlt/ Ylt|j}t h` g|mf} h` Efoft}yv h` Ml`lodl* fo th `gy gt }clv yljg}l }h Gyev gom
Hymogodl @gd}hyflt* Gyev CW* Hymogodl @gd}hyv Ihgym* `fljm |of}t h` Gyev* Hymogodl
@gd}hyflt* gtthdfg}lm Yltlgydc gom Mlpljh~elo} |of}t gom Efjf}gyv Loafolly Tlypfdlt
cgpl illo fodj|mlm fo g tl~gyg}l yl~hy}/
]cl Yl~hy} fodj|mlt 9< ~gygayg~ct/
]cl dgtlt elo}fholm fo }cl Yl~hy} gyl gehoa }chtl qcfdc dgel }h oh}fdl fo }cl dh|ytl h` g|mf} m|yfoa 9>>6%7> gom lgyjv ~gy} h` 9>7>%77 gt qljj gt }chtl qcfdc dgel }h oh}fdl
m|yfoa lgyjfly vlgyt* i|} dh|jm oh} il fodj|mlm fo }cl ~ylpfh|t Yl~hy}t/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 2/91
Yl~hy} Oh/ 9> h` 9>77 %79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX p
HPLYPFLQ
]cl }h}gj ls~lomf}|yl h` }cl Ml`lodl Tlypfdlt m|yfoa 9>>6%7> qgtn
7*=<*137 dyhyl/ H` }cft*}cl Gfy @hydl gom Ogpv t~lo} n 44*9<6 dyhyl gom n 99*64< dyhyl ylt~ld}fpljv/ ]cl dheifolm
ls~lomf}|yl h` }cl }qh tlypfdlt gddh|o}t `hy 43/<= ~ly dlo} h` }cl }h}gj ls~lomf}|yl ho }cl
Ml`lodl Tlypfdlt/ ]cl egbhy ~hy}fho h` }cl ls~lomf}|yl h` }cl Gfy @hydl gom Ogpv ft dg~f}gj
fo og}|yl* dhot}f}|}foa gjeht} <0/11 ~ly dlo} h` }clfy }h}gj ls~lomf}|yl/
Thel h` }cl egbhy `fomfoat gyftfoa `yhe }lt} g|mf} h` }ygotgd}fhot h` }cl Gfy @hydl* }cl Ogpv*
gom gtthdfg}lm |of}t h` }cl Ml`lodl Yltlgydc gom Mlpljh~elo} Hyagoftg}fho gom Efjf}gyv
Loafolly Tlypfdlt fodj|mlm fo }cl Yl~hy}* gyl mftd|ttlm iljhq2
F Mljgvlm gdw|ftf}fho h` gyegelo}t `hy g `yho}jfol `fac}ly gfydyg`}
@jgqlm g~~yhgdc fo gdw|fyfoa 70 EfA%96K gfydyg`}* g} g dht} h` n 4*=></07 dyhyl qf}ch|}
`fogjftfoa }cl gtthdfg}lm ~gdkgal qf}c }cl ~yhd|ylelo} h` }cl gfydyg`}* fo Bgo|gyv 9>>=* jlm }h
mljfplyv h` tfs gfydyg`} fo Mldleily 9>>6 qf}ch|} qlg~hot/ T|itlw|lo}jv* fpl ehyl
gfydyg`}t qlyl mljfplylm fo Egv 9>77/ ]cl gyegelo} `hy }cl gfydyg`} qlyl dho}ygd}lm `hy hojv
fo Egydc 9>>0 qcfdc jlm }h oho mljfplyv h` qlg~hot }fjj Hd}hily 9>7>* gmplytljv g``ld}foa
}cl h~lyg}fhogj dg~gifjf}flt h` }cl gfydyg`}/ Iltfmlt* }cl Ilvhom Pft|gj Ygoal efttfjlt
dho}ygd}lm `hy }cl gfydyg`}* g} g dht} h` n 64/03 dyhyl* cgt cgm go |otg}ft`gd}hyv }ygdk yldhym
qf}c Fomfgo Gfy @hydl
#^gygayg~c 9/7&
FF Ls}yg ls~lomf}|yl ho ~yhd|ylelo} h` Jhq Jlplj ]ygot~hy}gijl Ygmgy
Gdw|ftf}fho h` dyf}fdgj ylw|fylelo} h` gfy ml`lodl t|yplfjjgodl tvt}le qgt iltl} qf}c mljgvt
g} lgdc t}gal fo }cl ~yl%dho}ygd} `fogjftg}fho ~yhdltt/ @|y}cly* gphfmgijl gmmf}fhogj ~gvelo} h`
n <1/=0 dyhyl qgt egml iv }cl Efoft}yv }h E(t Icgyg} Ljld}yhofdt Jfef}lm #ILJ& qf}ch|}
b|t}f`fdg}fho m|l }h fogmlw|g}l olah}fg}fhot m|yfoa ~yhd|ylelo}/
#^gygayg~c 9/9&
FFF Ls}yg ls~lomf}|yl ho h~lyg}fho h` g t|yplfjjgodl tvt}le
Fomfgo Gfy @hydl ~yhd|ylm }qh pf}gj t|yplfjjgodl tvt}let g} }cl dht} h` n 010 dyhyl/ Hol h`
}cl tvt}le el} qf}c go gddfmlo} gom cgt ildhel oho h~lyg}fhogj tfodl Egv 9>>6/ F} ft oh}
jfkljv }h il gpgfjgijl }h FG@ `hy goh}cly }qh vlgyt/ ]cl gddfmlo} qgt g}}yfi|}gijl }h `gfj|yl fo
kll~foa }ygdk h` qlg}cly dcgoalt* fogmlw|g}l t|~lypftfho h` }cl hoahfoa to|iifoa gd}fpf}flt
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 3/91
Yl~hy} Oh/ 9> h 9>77 %79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
pf
gom `hjjhq |~ ho egfo}logodl gd}fpf}flt/ Iltfmlt* }cl `giyfd |tlm fo ih}c }cl tvt}let cgpl
gjth t}gy}lm mldgvfoa ~yleg}|yljv dg|tfoa lsdlttfpl jlgkgal h` cljf|e ylt|j}foa fo ls}yg
ls~lomf}|yl ho h~lyg}fho dht}/
#^gygayg~c 9/4&
FP ^yhd|ylelo} h` |ot|f}gijl dhee|ofdg}fho tl}t
Gfy Ml`lodl P(\C@ jfokt ~jgv g pf}gj yhjl fo gjj gfy h~lyg}fhot/ Efoft}yv ( FG@ gddl~}lm
dhee|ofdg}fho lw|f~elo}* mltfaolm gom mlpljh~lm iv Cfom|t}go Glyhog|}fdt Jfef}lm
#CGJ&* lplo }ch|ac }cl lw|f~elo} mfm oh} ell} }ldcofdgj ylw|fylelo}t/ Mlt~f}l t~lomfoa
n 770 dyhyl gom dhotfmlygijl ~lyfhm h` }fel* FG@‖t dyf}fdgj ylw|fylelo} `hy dhee|ofdg}fho
lw|f~elo} ft vl} }h il `|j`fjjlm/
#^gygayg~c 9/=&
P Giohyegj mljgv fo ~yhd|ylelo} h` ^yldftfho G~~yhgdc Ygmgy
Fomfgo Ogpv fohymfog}ljv mljgvlm }cl ~yhd|ylelo} h` ^yldftfho G~~yhgdc Ygmgy ylt|j}foa fo
go gmmf}fhogj ls~lomf}|yl h` n 9/>7 dyhyl hply gom gihpl }cl fof}fgj w|h}l/ ]cl ygmgy fo}lomlm
}h il ~|ydcgtlm ho `gt} }ygdk igtft qgt dheefttfholm fo G~yfj 9>>6* lfac} vlgyt g`}ly
fof}fg}foa }cl ~yhd|ylelo} ~yhdltt/ ^ht} dheefttfhofoa* }cl ~ly`hyegodl h` }cl ygmgy cgt
illo lyyg}fd/
#^gygayg~c 9/<&
PF Mljgv fo ~yhd|ylelo} h` |yalo} gpfg}fho t}hylt }cyh|ac Fomfgo Leigttflt
^yhd|ylelo} h` dyf}fdgj gom |yalo} gpfg}fho t}hylt(t~gylt }cyh|ac Fomfgo Leigttflt qgt iltl}qf}c mljgvt g} lgdc t}gal/ ]cl mldftfho%egkfoa lplo g} Gfy CW qgt tjhq gom jlm }h mljgv fo
dhodj|tfho h` dho}gd}t/ ]cl dho}ygd} mljfplyv tdclm|jlt qlyl tfaof fdgo}jv jhoaly* }clyliv*
|omlyefofoa }cl |yalodv h` ~yhd|ylelo}/
#^gygayg~c 9/1&
PFF Gphfmgijl ls~lomf}|yl ho ~yhd|ylelo} h` t~gylt
@gfj|yl fo ~jgdlelo} h` t|~~jv hymly |omly h~}fho djg|tl ylt|j}lm fo go gphfmgijl ls~lomf}|yl
h` n =/96 dyhyl fo }cl t|itlw|lo} ~yhd|ylelo} h` t~gylt/ Iltfmlt* m|l }h mljgv fo
~yhd|ylelo}* lt}gijftclm fo`ygt}y|d}|yl ylegfolm fmjl `hy qgo} h` t~gylt `hy dhotfmlygijl}fel/
#^gygayg~c 4/7&
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 4/91
Yl~hy} Oh/ 9> h` 9>77 %79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX pff
PFFF \o`y|f}`|j ls~lomf}|yl ho ~yhd|ylelo} h` `jgyl dgy}yfmalt
H|} h` 9>*>>> `jgylt ~yhd|ylm `hy |tl ho }cl EfA 97 Iftho gfydyg`} |~aygmg}fho ~yhbld}*
76*<=> `jgylt dht}foa n 4/>6 dyhyl lscg|t}lm }clfy tclj` jf`l h` tlplo vlgyt fo t}hyl/ ]c|t
~yhd|ylelo} h` `jgylt qgt ylomlylm |o`y|f}`|j m|l }h ls~fyv h` `jgyl dgy}yfmalt il`hyl ilfoa
~jgdlm qf}c h~lyg}foa tw|gmyhot* qclyl }clv dh|jm cgpl illo ~|} }h |tl/
#^gygayg~c 4/9&
FS Gphfmgijl ls~lomf}|yl fo ~yhd|ylelo} h` t~gylt `hy g cljfdh~}ly
]clyl qgt giohyegj mljgv fo ~yhdlttfoa }cl dgtl `hy ~yhd|ylelo} h` t~gylt `hy KG%47
cljfdh~}lyt/ @|y}cly* Fomfgo Ogpv!t `gfj|yl h` }h al} }cl pgjfmf}v h` }cl w|h}l h` g `fye
ls}lomlm ylt|j}lm fo go gphfmgijl ls~lomf}|yl h` n 7>/17 dyhyl/
#^gygayg~c =/7&
S Gphfmgijl ls~lomf}|yl fo ~yhd|ylelo} h` Qfodc Yllj Cvmyg|jfd
Jgdk h` m|l mfjfalodl iv }cl ]lomly Lpgj|g}fho Dheef}}ll g} }cl fof}fgj t}gal fo ~yhdlttfoa
h` }lomlyt `hy ~yhd|ylelo} h` Qfodc Yllj Cvmyg|jfd jlm }h mljgv fo ~yhd|ylelo} gom go
gphfmgijl ls~lomf}|yl h` n 6/14 dyhyl/
#^gygayg~c =/9&
SF Ls}yg ls~lomf}|yl fo ~yhd|ylelo} h` Agt ]|yifolt
Iylgkfoa |~ }cl ~yhd|ylelo} hymly h` ofol agt }|yifolt iv Fomfgo Ogpv jlm }h go ls}ygls~lomf}|yl h` n 9/=6 dyhyl gt }cl t|itlw|lo} ~yhd|ylelo} h` `fpl agt }|yifolt qgt g} g
cfacly dht}/
#^gygayg~c =/4&
SFF Fohymfog}l mljgv fo fot}gjjg}fho h` T^J ^jh}}foa ]gijlt ho t|iegyfolt
T^J ^jh}}foa ]gijl ft g ogpfag}fho gom }gd}fdgj ~jh}}foa tvt}le qcfdc dgo ~jh} }cl tcf~t hqo
~htf}fho gt qljj gt f} dgo ~jh} }cl mg}g yldlfplm `yhe }cl |of} tlothyt/ @h|y T^J ^jh}}foa
]gijlt ~yhd|ylm g} g dht} h` n 0/>< dyhyl dh|jm oh} il fot}gjjlm hoihgym }cl t|iegyfol `hy
gih|} `h|y vlgyt g`}ly }clfy yldlf~}/ Dho}fo|lm mft|tl elgo} }cg}* }cltl ^jh}}foa ]gijlt jht}}clfy qgyygo}v dhply fo Tl~}leily 9>>3 qf}ch|} }cltl ilfoa |}fjftlm/
#^gygayg~c =/=&
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 5/91
Yl~hy} Oh/ 9> h 9>77 %79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
pfff
SFFF ]gymv ~yhayltt fo lsld|}fho h` g Qg}ly T|~~jv Tdclel
]clyl qgt go fohymfog}l mljgv ho ~gy} h` }cl Efjf}gyv Loafolly Tlypfdlt #ELT& `hy hply
tlplo vlgyt fo lsld|}fho(dheefttfhofoa h` Qg}ly T|~~jv Tdclel g} Pftgkcg~g}oge/ ]cl
ls~lomf}|yl h` n =/<4 dyhyl mfm oh} tlypl }cl hibld}fpl h` ~yhpfmfoa gmlw|g}l gom djlgo qg}ly
}h Ml`lodl ^lythoolj/#^gygayg~c =/0&
SFP Jhtt h` t}hylt fo }ygotf}
@gfj|yl h` Glyhog|}fdgj Mlpljh~elo} Lt}gijftcelo} #GML& }h dhe~jv qf}c }cl ls}go} hymlyt
`hy fot|yfoa gagfot} jhtt hy mgegal fo }ygotf} ylt|j}lm fo g }ygotf} jhtt h` t}hylt qhy}c n 7>/04
dyhyl elgo} `hy Jfac} Dheig} Gfydyg`} #JDG& ~yhaygeel/
#^gygayg~c </7&
SP Tgpfoat(yldhplyflt g} }cl fot}godl h` g|mf}
Go geh|o} h` n 7/47 dyhyl qgt yldhplylm(gmb|t}lm fo }qh dgtlt fo ylt~ld} h` Ogpv gom
n 47/<0 dyhyl fo }cyll dgtlt fo ylt~ld} h` Gfy @hydl qgt tgplm hojv g`}ly cgpfoa illo ~hfo}lm
h|} iv g|mf}/
#^gygayg~c 4/0 gom =/7>&
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 6/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
7
DCG^]LY F2 FO]YHM\D]FHO
7/7 Gih|} }cl yl~hy}
]cl h``fdl h` }cl ^yfodf~gj Mfyld}hy h` G|mf}* Gfy @hydl gom Ogpv #^MG(G@O
ft ylt~hotfijl `hy g|mf}foa }cl gddh|o}t gom }cl `fogodfgj }ygotgd}fhot yljg}lm }h
Fomfgo Gfy @hydl* Fomfgo Ogpv* Fomfgo Dhgt} A|gym gom gtthdfg}lm Yltlgydc
gom Mlpljh~elo} #Y&M |omly}gklo iv }cl Ml`lodl Yltlgydc gom
Mlpljh~elo} Hyagoftg}fho h` }cl Efoft}yv h` Ml`lodl* jfoklm Efjf}gyv
Loafolly Tlypfdlt #ELT h``fdlt gom fo}layg}lm Ml`lodl Gddh|o}t
Ml~gy}elo} |of}t mlgjfoa qf}c }cltl tlypfdlt/ ]cl g|mf} lslydftl ft dgyyflm h|}
ho ilcgj` h` }cl Dhe~}yhjjly gom G|mf}hy Alolygj h` Fomfg fo gddhymgodl qf}cGy}fdjl 7<7 h` }cl Dhot}f}|}fho h` Fomfg/
]cl g|mf} l``hy} dgo il djgttf`flm |omly }cyll mft}fod} }v~lt h` g|mf}t2 @fogodfgj
G|mf}* Dhe~jfgodl G|mf} gom ^ly`hyegodl G|mf}/
@fogodfgj G|mf} ft }cl ylpflq h` `fogodfgj t}g}lelo}t h` go lo}f}v }cg} tllkt }h
hi}gfo go gtt|ygodl }cg} }cl `fogodfgj t}g}lelo}t gyl `yll `yhe eg}lyfgj
eftt}g}lelo}t gom ~yltlo} g }y|l gom `gfy ~fd}|yl/
Dhe~jfgodl G|mf}t tdy|}foftl }ygotgd}fhot yljg}foa }h ls~lomf}|yl* yldlf~}t*
gttl}t gom jfgifjf}flt h` }cl g|mf}lm lo}f}flt }h gtdly}gfo qcl}cly }cl ~yhpftfhoth` }cl Dhot}f}|}fho h` Fomfg* g~~jfdgijl jgqt* y|jlt* yla|jg}fhot gom pgyfh|t
hymlyt gom fot}y|d}fhot ftt|lm iv }cl dhe~l}lo} g|}chyf}flt gyl ilfoa dhe~jflm
qf}c/
^ly`hyegodl G|mf}t gyl fo%ml~}c lsgefog}fhot h` g ~yhayge* `|od}fho*
h~lyg}fho hy }cl egogalelo} tvt}le h` lo}f}v }h gttltt qcl}cly }cl lo}f}v ft
gdcflpfoa ldhohev* l``fdflodv gom l``ld}fploltt fo }cl le~jhvelo} h`
gpgfjgijl ylth|ydlt/
]cft yl~hy} ft ho eg}}lyt gyftfoa `yhe }cl Dhe~jfgodl G|mf} h` Fomfgo Gfy
@hydl* Fomfgo Ogpv* Yltlgydc gom Mlpljh~elo} Hyagoftg}fho gom gtthdfg}lmgd}fpf}flt gom lo}f}flt/ ]cl yl~hy} dho}gfot `fomfoat ~ly}gfofoa }h dg~f}gj gom
ylplo|l gdw|ftf}fhot* fot}gjjg}fho(|~aygmg}fho h` tvt}let* ijhdkgal h` `|omt
gom qhyk tlypfdlt/ ]h}gj `fogodfgj pgj|l h` dgtlt dheelo}lm |~ho fo }cft
yl~hy} ft n 4*1>> dyhyl/ G iyfl` `fogodfgj gogjvtft h` }cl ls~lomf}|yl fod|yylm
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 7/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
9
ho }cl Gfy @hydl* Ogpv* Y&M #yljg}lm }h Gfy @hydl gom Ogpv gom Dhgt}
A|gym gt g ~gy} h` }cl hply%gjj Ml`lodl i|mal} h` }cl dh|o}yv cgt gjth illo
fodj|mlm/
7/9 G|}chyf}v `hy G|mf}
Gy}fdjl 7<7 h` }cl Dhot}f}|}fho h` Fomfg gom Tld}fho 74 h` }cl Dhe~}yhjjly gom
G|mf}hy Alolygj‖t #M|}flt* ^hqlyt gom Dhomf}fhot h` Tlypfdl Gd}* 7617
ahplyo }cl tdh~l gom ls}lo} h` g|mf}/ Ml}gfjlm el}chmhjhav h` g|mf} gom
yl~hy}foa `hyeg}t gyl ~yltdyfilm fo }cl –Yla|jg}fhot h` G|mf} gom Gddh|o}t*
9>>1!/
7/4 ^jgoofoa gom Dhom|d} h` G|mf}
G|mf} gylgt gyl ~yfhyf}ftlm }cyh|ac go gogjvtft h` yftkt th gt }h gttltt }clfy
dyf}fdgjf}v fo klv h~lyg}foa |of}t/ Ls~lomf}|yl fod|yylm* h~lyg}fhogjtfaof`fdgodl* ~gt} g|mf} ylt|j}t gom fo}lyogj dho}yhj ftt|lt gyl gehoat} }cl
~yfel `gd}hyt qcfdc ml}lyefol }cl tlplyf}v h` }cl yftkt/ ]cft lslydftl fo }|yo
a|fmlt }cl `hye|jg}fho h` }cl goo|gj g|mf} ~yhaygeel/ ]cl o|eily h` |of}t
tljld}lm `hy g|mf} ft ml}lyefolm iv eg}dcfoa }cl cfac%yftk gylgt qf}c gpgfjgijl
ylth|ydlt/ Iltfmlt* cfac%pgj|l dg~f}gj gdw|ftf}fhot gom ~yhd|ylelo}t gyl
g|mf}lm iv t~ldfgjjv dhot}f}|}lm mlmfdg}lm }lget/
Fo alolygj* fo}lygd}fho qf}c }cl g|mf}ll ft lodh|ygalm `yhe }cl fof}fgj t}gal fo
}cl g|mf}foa ~yhdltt/ G|mf} `fomfoat gyl dhee|ofdg}lm m|yfoa mftd|ttfhot g}
}cl lom h` go g|mf} lslydftl gom `hjjhqlm |~ fo qyf}foa }cyh|ac Jhdgj ]lt}
G|mf} Yl~hy}t ( T}g}lelo} h` Dgtlt/ ]cl ylt~hotl `yhe }cl g|mf}ll ftdhotfmlylm gom ylt|j}t fo lf}cly tl}}jlelo} h` }cl g|mf} hitlypg}fho hy yl`lyygj
}h }cl ols} g|mf} dvdjl `hy dhe~jfgodl/ Thel h` }cl ehyl tlyfh|t fyyla|jgyf}flt
gyl ~yhdlttlm `hy fodj|tfho fo }cl g|mf} yl~hy}t qcfdc gyl t|ief}}lm }h }cl
^yltfmlo} h` Fomfg |omly Gy}fdjl 7<7 h` }cl Dhot}f}|}fho h` Fomfg* `hy jgvfoa
}cle il`hyl lgdc Ch|tl h` ^gyjfgelo}/
G} ~yltlo}* }cl g|mf} |ofplytl h` }cl h``fdl dhe~yftlt h` 3<7 |of}t/ M|yfoa
9>>6%7>* g|mf} h` 991 |of}t(`hyeg}fhot qgt dgyyflm h|} iv |tfoa 1*7=9 ego
mgvt/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 8/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
4
7/= Fo}lyogj Dho}yhj gom dh%hymfog}fho il}qllo Fo}lyogj gom
Ls}lyogj G|mf}
]cl @fogodl Mfpftfho h` }cl Efoft}yv h` Ml`lodl ft clgmlm iv }cl Tldyl}gyv
#Ml`lodl(@fogodl( @fogodfgj Gmpfthy #Ml`lodl Tlypfdlt/ ]cl TM@(@GMT ftylt~hotfijl `hy `fogodfgj tdy|}fov* pl}}foa* gmpfdl gom dhod|yylodl h` gjj
~yh~htgjt h` }cl Efoft}yv h` Ml`lodl/ @GMT ft gjth ylt~hotfijl `hy fo}lyogj
g|mf} gom `hy gddh|o}foa h` }cl ml`lodl ls~lomf}|yl/ Fo}lyogj `fogodfgj gmpfdl
ft ~yhpfmlm ih}c g} }cl Clgmw|gy}lyt jlplj gt gjth g} jlpljt h` Dheegom
Clgmw|gy}lyt gom h}cly |of}t/ Fo}lyogj `fogodfgj dho}yhj ft `|y}cly gfmlm iv
~lyfhmfd fo}lyogj g|mf} iv }cl Dho}yhjjly Alolygj h` Ml`lodl Gddh|o}t
#DAMG* }cl Clgm h` }cl Ml`lodl Gddh|o}t Ml~gy}elo}* qch `|od}fhot |omly
}cl @GMT/ ]cl ^yfodf~gj Dho}yhjjlyt h` Ml`lodl Gddh|o}t* Gfy @hydl gom
Ogpv `|od}fhofoa |omly DAMG gyl jhdg}lm g} Mlcygm|o gom E|eigf
ylt~ld}fpljv/ ]clv gyl ylt~hotfijl `hy fo}lyogj g|mf}* `fogodfgj gmpfdl g} |of}
jlplj gom `hy tdy|}fov* ~gvelo}t gom gddh|o}foa h` gjj ~lythoolj djgfet gom ifjjt `hy t|~~jflt gom tlypfdlt ylomlylm* dhot}y|d}fho* yl~gfy qhykt*
eftdljjgolh|t dcgyalt l}d/ yldlfplm `yhe Gfy @hydl gom Ogpv |of}t/
]cl fo}lyogj g|mf} eldcgofte ft ls~ld}lm }h il l``ld}fpl fo fe~jlelo}foa }cl
y|jlt* ~yhdlm|ylt gom yla|jg}fhot lo|odfg}lm fo }cl `hye h` Ml`lodl
^yhd|ylelo} ^yhdlm|yl* Ego|gj* Dhmlt* l}d/ ]cl h``fdl h` ^MG(G@O gd}fpljv
tllkt gttft}godl gom dh%h~lyg}fho `yhe fo}lyogj g|mf} fo g|mf} lsgefog}fho gom
tdy|}fov/ Fo}lyogj g|mf}hyt cgpl }h dgyyv h|} 7>> ~ly dlo} dcldkt/ ]cl
ls}lyogj(t}g}|}hyv g|mf} igtlt f}t g|mf} ho tge~jl ( }lt} dcldk/ ]cl Fot~ld}fho
Yl~hy}t #FY alolyg}lm iv ls}lyogj g|mf} ho }cl igtft h` Jhdgj G|mf} gyl ftt|lm
}h g|mf}ll |of}t gt qljj gt }clfy fo}lyogj g|mf}hyt f/l/ Ml`lodl Gddh|o}t
Ml~gy}elo}/ ]cltl FYt gyl ~|yt|lm }h }clfy jhafdgj dhodj|tfho g`}ly
gtdly}gfofoa }cl pflqt h` }cl fo}lyogj g|mf}hyt/ Myg`} ~gygayg~ct ~yh~htlm }h
il fodj|mlm fo }cl g|mf} yl~hy} gyl tlo} }h Ml`lodl Tldyl}gyv/ Tfe|j}golh|tjv*
g dh~v ft gjth `hyqgymlm }h DAMG/ ]cl Efoft}yv `|yoftclt f}t ylt~hotl hojv
g`}ly pl}}foa iv }cl @GMT/
7/< G|mf}ll ^yh`fjl
7/</7 Hyagoftg}fho — Klv ylt~hotfifjf}flt
]cl Efoft}yv h` Ml`lodl g} }cl g~ls jlplj `ygelt ~hjfdflt ho gjj ml`lodl
yljg}lm eg}}lyt/ ]cl Efoft}yv ft mfpfmlm fo}h `h|y ml~gy}elo}t* ogeljv
Ml~gy}elo} h` Ml`lodl* Ml~gy}elo} h` Ml`lodl ^yhm|d}fho* Ml~gy}elo} h`
Yltlgydc gom Mlpljh~elo} gom Ml~gy}elo} h` Ls%Tlypfdlelo Qlj`gyl/ Lgdc
ml~gy}elo} ft clgmlm iv g Tldyl}gyv/ ]cl Ml`lodl Tldyl}gyv `|od}fhot gt }cl
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 9/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=
Clgm h` }cl Ml~gy}elo} h` Ml`lodl gom ft gjth ylt~hotfijl `hy dhhymfog}foa
}cl gd}fpf}flt h` h}cly ml~gy}elo}t
]cl Fomfgo Gfy @hydl ft clgmlm iv }cl Dcfl` h` Gfy T}g``/ Gfy Clgmw|gy}lyt
#Gfy CW ft }cl g~ls ihmv gom dcfl` egogalelo} hyagoftg}fho h` }cl FomfgoGfy @hydl/ ]cl |j}feg}l gom hplygjj gmefoft}yg}fpl* h~lyg}fhogj* `fogodfgj*
}ldcofdgj egfo}logodl gom dho}yhj h` FG@ ylt}t qf}c Gfy CW/ H~lyg}fhogj gom
egfo}logodl |of}t h` FG@ ohyegjjv dhotft} h` Qfoat gom Tw|gmyhot* Tfaogj
\of}t* Igtl Yl~gfy Ml~h}t gom Lw|f~elo} Ml~h}/
]cl Fomfgo Ogpv ft clgmlm iv Dcfl` h` Ogpgj T}g``/ Ogpgj Clgmw|gy}lyt
#OCW ft }cl g~ls ihmv gom dcfl` egogalelo} hyagoftg}fho gom ft ylt~hotfijl
`hy dheegom* dho}yhj gom gmefoft}yg}fho h` }cl Fomfgo Ogpv/ H~lyg}fhogj gom
egfo}logodl |of}t h` Fomfgo Ogpv dhotft} h` Qgytcf~t gom T|iegyfolt*
Mhdkvgym* Ogpgj Tcf~ Yl~gfy Vgymt* Lw|f~elo} Ml~h}t gom Eg}lyfgj
Hyagoftg}fhot/
]cl Dhgt} A|gym ft }cl vh|oalt} tlypfdl h` }cl gyelm `hydlt h` Fomfg gom
qgt dylg}lm }h ~yh}ld} }cl dh|o}yv‖t pgt} dhgt}jfol gom h``tchyl qlgj}c/ ]cl
Mfyld}hy Alolygj* Dhgt} A|gym lslydftlt alolygj t|~lyfo}lomlodl* mfyld}fho
gom dho}yhj h` }cl Dhgt} A|gym/
Efjf}gyv Loafolly Tlypfdlt #ELT ft hol h` }cl jgyalt} Ahplyoelo}
dhot}y|d}fho galodflt/ Loafolly%fo%Dcfl` ft }cl clgm h` }cl ELT/ ]cl ELT ft
ylt~hotfijl `hy dhodj|tfho h` dho}ygd}t* lsld|}fho h` qhyk tlypfdlt gom
egfo}logodl h` lsft}foa i|fjmfoat h` }cl Gyelm @hydlt/ F} qhykt |omly }cl
Loafolly%fo%Dcfl` Iygodc h` Gyev Clgmw|gy}lyt/
]cl Ml`lodl Yltlgydc gom Mlpljh~elo} Hyagoftg}fho |omly}gklt mltfaogom mlpljh~elo} h` qlg~ho tvt}let gom lw|f~elo} fo gddhymgodl qf}c }cl
ls~ylttlm ollmt gom }cl w|gjf}g}fpl ylw|fylelo}t jgfm mhqo iv }cl tlypfdlt/
Dly}gfo jgihyg}hyflt gyl mlmfdg}lm lsdj|tfpljv }h Gfy @hydl gom Ogpv jfkl }cl
Agt ]|yifol gom Yltlgydc Lt}gijftcelo} #A]YL* Glyhog|}fdgj Mlpljh~elo}
Galodv #GMG* Ljld}yhofdt gom Ygmgy Mlpljh~elo} Lt}gijftcelo} #JYML
gom Dlo}yl `hy Gfyihyol Tvt}le #DGIT l}d/ ]cltl hyagoftg}fhot gjth ylomly
tdflo}f`fd gmpfdl }h }cl Tlypfdl Clgmw|gy}lyt/ ]clv qhyk |omly }cl
Ml~gy}elo} h` Ml`lodl Yltlgydc gom Mlpljh~elo} h` Efoft}yv h` Ml`lodl/
]cl Ml`lodl Gddh|o}t Ml~gy}elo} ft clgmlm iv }cl Dho}yhjjly Alolygj h`
Ml`lodl Gddh|o}t* Olq Mljcf qch `|od}fhot |omly }cl @fogodfgj Gmpfthy*
Efoft}yv h` Ml`lodl/ ]cl Ml~gy}elo} ~yhpfmlt tlypfdlt }h }cl Gyelm @hydltfo }lyet h` `fogodfgj gmpfdl gom gddh|o}foa h` Ml`lodl Tlypfdlt yldlf~}t gom
ls~lomf}|yl gt qljj gt Ml`lodl ^lotfhot/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 10/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<
7/0 Tfaof`fdgo} G|mf} Hitlypg}fhot
G|mf} cgt* hply }cl vlgyt* dheelo}lm ho egov dyf}fdgj gylgt h` Ml`lodl
Tld}hy ~ly}gfofoa }h Fomfgo Gfy @hydl* Fomfgo Ogpv* Fomfgo Dhgt} A|gym gom
mlmfdg}lm Y&M ~yhbld}t/ ]cl Efoft}yv h` Ml`lodl* ho f}t ~gy}* cgt }gklotlplygj elgt|ylt fo ylt~hotl }h }cltl hitlypg}fhot/ Go fe~hy}go} t}l~ }gklo
}h fe~yhpl ~yhd|ylelo} ~yhdlm|ylt cgt illo }cl fo}yhm|d}fho h` Ml`lodl
^yhd|ylelo} ^yhdlm|yl gom Ml`lodl ^yhd|ylelo} Ego|gj gom }clfy yla|jgy
|~mg}fho/
]cl ~yltlo} G|mf} Yl~hy} ~hfo}t h|} tfaof`fdgo} ml`fdflodflt( tchy} dhefoat fo
}cl ~yhd|ylelo} ~yhdlttlt `hjjhqlm % ih}c |omly Dg~f}gj gom Ylplo|l — iv
Efoft}yv h` Ml lodl gt qljj gt iv }cl Tlypfdlt Hyagoftg}fho/ Fo cfac%pgj|l
dg~f}gj ls~lomf}|yl dgtlt* }cl gdw|ftf}fho ~yhdltt jgdklm ~yh~ly ~jgoofoa*
l``ld}fpl ~yfdl olah}fg}fho gom ~yh~ly ehof}hyfoa l}d/ @jgqlm g~~yhgdc fo
gdw|fyfoa 70 EfA 96K gfydyg`} g} g dht} h` n 4*=></07 dyhyl qf}ch|} `fogjftfoa
}cl gtthdfg}lm qlg~ho ~gdkgal qf}c }cl dho}ygd} `hy }cl gfydyg`} fo Bgo|gyv
9>>= jlm }h mljfplyv h` tfs gfydyg`} fo Mldleily 9>>6 qf}ch|} gov qlg~hot/
T|itlw|lo}jv* `fpl ehyl gfydyg`} qlyl mljfplylm }h Fomfgo Ogpv fo Egv 9>77/
]cl gyegelo}t `hy }cl gfydyg`} qlyl dho}ygd}lm `hy hojv fo Egydc 9>>0 qcfdc
jlm }h oho%mljfplyv h` qlg~hot }fjj Hd}hily 9>7>* gmplytljv g``ld}foa }cl
h~lyg}fhogj dg~gifjf}flt h` }cl gfydyg`} #^gygayg~c 9/7/ Dyf}fdgj ylw|fylelo} h`
gfy ml`lodl t|yplfjjgodl dh|jm oh} il `|j`fjjlm lplo }cyll mldgmlt g`}ly f} qgt
`fyt} }ch|ac} oldlttgyv/ Oh} hojv gdw|ftf}fho h` dyf}fdgj Jhq Jlplj
]ygot~hy}gijl Ygmgyt qgt mljgvlm; go gmmf}fhogj ls~lomf}|yl h` n <1 dyhyl
qgt fod|yylm gt Icgyg} Ljld}yhofdt Jfef}lm* }cl mltfaog}lm ~yhm|d}fho galodv`hy }cl ygmgyt* dcgyalm t|it}go}fgjjv cfacly yg}lt }cgo }cl dht} dcgyalm iv E(t
]cgjlt* @ygodl `hy }cl t|~~jv h` thel fmlo}fdgj lw|f~elo} #^gygayg~c 9/9/
Fogmlw|g}l qlg}cly ehof}hyfoa qgt fot}y|elo}gj fo hol Glyht}g} tvt}le ilfoa
mgegalm fo go gddfmlo} fo Egv 9>>6/ ]cl yl~gfy h` }cl mgegalm Glyht}g} ft
lt}feg}lm }h dht} n 4>9 dyhyl/ ]cl dho}ygd} `hy |omly}gkfoa }cl yl~gfyt }h }cl
Glyht}g} cgt oh} illo dhodj|mlm }fjj B|ol 9>77 #^gygayg~c 9/4/ FG@‖t dyf}fdgj
ylw|fylelo} h` bge%yltft}go} gom tld|yl ygmfh tl}t cgt oh} illo el} lplo g`}ly
t~lomfoa n 770 dyhyl gt Efoft}yv(FG@ gddl~}lm dhee|ofdg}fho lw|f~elo}
mlt~f}l }cl `gd} f} mfm oh} ell} }ldcofdgj ylw|fylelo}t #^gygayg~c 9/=/
^yh}ygd}lm olah}fg}fhot `hy ~yhd|ylelo} h` ^yldftfho G~~yhgdc Ygmgy mljgvlm
f}t gpgfjgifjf}v }h g Ogpgj |of} `hy hply lfac} vlgyt* iltfmlt* Ogpv lomlm ~gvfoa n 9/>7 dyhyl ehyl `hy }cl ygmgy #^gygayg~c 9/</ Ho }cl ylplo|l tfml*
fohymfog}l mljgv fo fot}gjjg}fho h` ^jh}}foa ]gijlt hoihgym `h|y t|iegyfolt cgt
ylt|j}lm fo g ijhdkgal h` n 0/>< dyhyl hy gih|} `h|y vlgyt/ ]cl ~jh}}foa }gijlt
cgpl tfodl jht} }clfy qgyygo}v dhply #^gygayg~c =/=/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 11/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
0
Tlplygj dgtlt cgpl illo cfacjfac}lm qclyl ehyl pfafjgodl ho }cl ~gy} h`
Tlypfdl Clgmw|gy}lyt qgt ylw|fylm `hy fot}godl go ls~lomf}|yl h` n 4/>6 dyhyl
fod|yylm ho ~yhd|ylelo} h` `jgyl dgy}yfmalt qgt ylomlylm qgt}l`|j m|l }h jf`l
ls~fyv h` `jgyl dgy}yfmalt il`hyl ilfoa ~|} }h |tl fo h~lyg}foa tw|gmyhot
#^gygayg~c 4/9/ Mlt~f}l go ls~lomf}|yl h` n =/<4 dyhyl* }cl hibld}fpl h` ~yhpfmfoa gmlw|g}l gom djlgo qg}ly }h Ml`lodl ^lythoolj g} Pftgkcg~g}oge
cgt oh} illo el} `hy hply tlplo vlgyt #^gygayg~c =/0/
Fot}godlt h` pfhjg}fho h` dho}ygd}|gj }lyet gom mftylagym h` fot}y|d}fhot cgpl
gjth illo yl~hy}lm/ Go gphfmgijl ls~lomf}|yl h` n 7>/31 dyhyl qgt fod|yylm fo
~yhd|ylelo} h` t~gylt `hy KG%47 cljfdh~}lyt m|l }h `gfj|yl h` Ogpv }h al} }cl
pgjfmf}v h` }cl w|h}l h` }cl `fye ls}lomlm #^gygayg~c =/7/ Jgdk h` m|l
mfjfalodl iv Ogpv fo ~httlttfoa }cl dgtl `hy ~yhd|ylelo} h` Qfodc Yllj
Cvmyg|jfd jlm }h go gphfmgijl ls~lomf}|yl h` n 6/14 dyhyl #^gygayg~c =/9/
T}hylt qhy}c n 7>/04 dyhyl elgo} `hy JDG ~yhaygeel qlyl jht} fo }ygotf}/
]ch|ac ylw|fylm* }cltl t}hylt qlyl oh} fot|ylm #^gygayg~c </7/
7/1 @fogodfgj Gt~ld}t yljg}foa }h Gfy @hydl gom Ogpv
Fomfg‖t Ml`lodl I|mal} ft iyhgmjv dg}lahyftlm |omly Ylplo|l gom Dg~f}gj
Ls~lomf}|yl clgmt/ Qcfjl Ylplo|l ls~lomf}|yl clgmt fodj|mlt ^gv gom
Gjjhqgodlt* T}hylt* ]ygot~hy}g}fho gom Qhyk Tlypfdlt l}d/* Dg~f}gj
ls~lomf}|yl clgmt dhplyt ls~lomf}|yl ho gdw|ftf}fho h` olq qlg~hot gom
gee|of}fho gom yl~jloftcelo} h` hithjl}l t}hylt qf}c ehmlyo pgyfl}v/
Fomfgo Ml`lodl ls~lomf}|yl fodylgtlm iv 94/<4 ~ly dlo} `yhe n 7*73*>>0 dyhyl
fo 9>>3%>6 }h n 7*=<*137 dyhyl fo 9>>6%7> ~yfegyfjv m|l }h goo|gj fodylelo}*
MG* Jlgpl Lodgtcelo}* locgodlelo} h` }ygplj lo}f}jlelo} iv 0}c
D^D gom
0>, h` ~gv gyylgyt/ ]cl tcgyl h` }cl Gfy @hydl gom }cl Ogpv fo }cl }h}gj
ls~lomf}|yl ho Ml`lodl Tlypfdlt fo 9>>6%7> qgt n 44*9<6 dyhyl gom n 99*64<
dyhyl qcfdc }hal}cly dhot}f}|}lm g~~yhsfeg}ljv 43/<= ~ly dlo} /
7/1/7 Ml`lodl Ls~lomf}|yl
7/1/9 ]cl Fomfgo ml`lodl ls~lomf}|yl* gt ml~fd}lm gihpl* mhlt oh} fodj|ml
}cl ls~lomf}|yl ho }cl ~lotfhogyv ilol`f}t h` yl}fylm ml`lodl ~lythoolj gom
ls~lomf}|yl fod|yylm ho Ml`lodl dfpfjfgo t}g`` jfkl Ml`lodl Gddh|o}t
Hyagoftg}fho* Ml`lodl Lt}g}lt Hyagoftg}fho* Tldyl}gyfg} h` }cl Efoft}yv h`
Ml`lodl* Ml`lodl Dgo}llot gom Dhgt} A|gym Hyagoftg}fho/ Fomfgo ml`lodl
t~lomfoa fodylgtlm `yhe n 6<*>6= dyhyl fo 9>>1%>3 }h n 7*=<*137 dyhyl fo
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 12/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
1
9>>6%7> qf}c go gplygal goo|gj ayhq}c h` 90/0< ~ly dlo} / Gt g ~lydlo}gal h`
AM^* }cl Ml`lodl ls~lomf}|yl cgt tchqo go |~qgym }|yo m|yfoa }cft ~lyfhm
`yhe 7/69 ~ly dlo} }h 9/4= ~ly dlo} gt tchqo fo }cl ayg~c iljhq2
Cft}hyfdgjjv* ylplo|l ls~lomf}|yl gddh|o}t `hy }cl i|jk h` }cl Ml`lodl I|mal}/
H|} h` }cl }h}gj Ml`lodl ls~lomf}|yl* }cl tcgyl h` ylplo|l ml`lodl ls~lomf}|yl
cgt ahol |~ `yhe 0>/07 ~ly dlo} fo 9>>1%>3 }h 0=/6= ~ly dlo} fo 9>>6%7>
qcfjl }cl tcgyl h` dg~f}gj ls~lomf}|yl cgt ahol mhqo `yhe 46/46 ~ly dlo} }h
4</>0 ~ly dlo} m|yfoa }cl tgel ~lyfhm gt tchqo fo }cl }gijl iljhq2
Ml`lodl Ls~lomf}|yl#n fo dyhyl
Goo|gj Ls~lomf}|ylVlgy
YLPLO\L DG^F]GJ ]H]GJ
^lydlo}gal
fodylgtl
hply
~ylpfh|t
vlgy
Ls~lomf}|yl
gt ~lydlo}gal
h` DAL
Ls~lom%
f}|yl gt
~lydlo}gal
h` AM^
9>>1%>3 <1*049 41*=09 6<*>6= 1/9= 79/30 7/69
9>>3%>6 11*>33 =>*673 7*73*>>0 9=/>6 79/19 9/77#W
9>>6%7> 6=*006 <7*779 7*=<*137 94/<4 74/33" 9/4="
DAL % Dlo}ygj Ahplyoelo} Ls~lomf}|yl
" % Ylpftlm Lt}feg}lt
W % W|fdk lt}feg}l
6<>6=
773>>0
7=<137
9=><> 963=9449<6
70><971=>0
9964<
>7>>>>
9>>>>4>>>>=>>>><>>>>0>>>>1>>>>3>>>>6>>>>
7>>>>>77>>>>79>>>>74>>>>7=>>>>7<>>>>
9>>1%>3 9>>3%>6 9>>6%7>
Y | ~ l l t
f o
d y h y l
Fomfg!t Ml`lodl Ls~lomf}|yl
]h}gj Ml lodl Ls~lomf}|yl Gfy @hydl Ls~lomf}|yl
Ogpv Ls~lomf}|yl
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 13/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
3
7/1/9/7 Gfy @hydl gom Ogpv Ls~lomf}|yl
]cl }h}gj ls~lomf}|yl fod|yylm iv }cl Fomfgo Gfy @hydl gom Ogpv m|yfoa
9>>1%7> ygoalm il}qllo =9/71 gom 43/<= ~ly dlo} h` }cl }h}gj Ml`lodl
Ls~lomf}|yl/ Fo }cl vlgy 9>>6%7>* qcfjl Gfy @hydl ls~lomf}|yl yhtl iv 77/=< ~ly dlo} `yhe n 96*3=9 dyhyl }h n 44*9<6 dyhyl* }cl Ogpv ls~lomf}|yl
fodylgtlm iv 47/10 ~ly dlo} `yhe n 71*=>0 dyhyl }h n 99*64< dyhyl dhe~gylm
}h }cl ~ylpfh|t vlgy/ ]cl mft}yfi|}fho h` Ml`lodl ls~lomf}|yl ft ml~fd}lm fo }cl
`hjjhqfoa }gijl2
#n fo dyhyl
MFT]YFI\]FHO H@ ML@LODL LS^LOMF]\YLVlgy
Gyev Gfy
@hydl
Ogpv Hymogodl
@gd}hyflt
Y&M ]h}gj
9>>1%>3 =1*=97 9=*><> 70*><9 7*=9< 0*7=0 6<*>6=
9>>3%>6 <6*033 96*3=9 71*=>0 4*4>6 1*107 7*73*>>0
9>>6%7> 11*<<0 44*9<6 99*64< 4*<97 3*<7> 7*=<*137
7/1/9/9 Gfy @hydl Ls~lomf}|yl
G iyhgm t|eegyv h` Gfy @hydl ls~lomf}|yl ft afplo iljhq2
Gfy @hydl Ls~lomf}|yl#n fo dyhyl
Vlgy ]h}gj ^lydlo}gal
dcgoal hply
~ylpfh|t
vlgy
Gt g
~lydlo}gal h`
}h}gj Ml`lodl
Ls~lomf}|yl
Ylplo|l Dg~f}gj
9>>1%>3 9=*><> #% 9/0> 9</96 7>*<<3 74*=69
9>>3%>6 96*3=9 #+9=/>3 9</96 74*9== 70*<63
9>>6%7> 44*9<6 #+77/=< 99/37 7=*1>3 73*<<7
7/1/9/4 Dg~f}gj Ls~lomf}|yl
]cl dg~f}gj ls~lomf}|yl ho Gfy @hydl yhtl iv olgyjv 41/=6 ~ly dlo} m|yfoa
9>>1%>3 }h 9>>6%7>/ Fo githj|}l }lyet* dg~f}gj ls~lomf}|yl fodylgtlm `yhe
n 74*=69 dyhyl fo 9>>1—>3 }h n 73*<<7 dyhyl fo 9>>6%7>/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 14/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
6
]cl dg~f}gj ls~lomf}|yl h` FG@ qgt egfojv fod|yylm ho gdw|ftf}fho h` olq
gfydyg`}t gom ehmlyoftg}fho( |~aygmg}fho h` }cl lsft}foa gfydyg`}t/ ]cl gplygal
goo|gj mft}yfi|}fho h` ls~lomf}|yl hply mf``lylo} dg}lahyflt `hy }cl jgt} }cyll
vlgyt ft ml~fd}lm iljhq fo }cl }gijl gt qljj gt fo }cl ayg~c2
Dg~f}gj Ls~lomf}|yl
#n fo dyhyl
Vlgy Gfydyg`} gom
Glyh%loafol
Dhot}y|d}fho
qhyk
H}cly
lw|f~elo}
H}clyt ]h}gj
9>>1%>3 77*776 11< 7*<>9 60 74*=69
9>>3%>6 77*903 371 =*4>= 9>6 70*<63
9>>6%7> 79*>61 6>< <*471 949 73*<<7
Gplygal Goo|gj Mft}yfi|}fho h` Dg~f}gj Ls~lomf}|yl
7,<,
9 9 ,
19 ,
Gfydyg`} gom Glyh%loafol H}cly Lw|f~elo}Dhot}y|d}fho Qhykt H}clyt
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 15/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
7>
Dg~f}gj Ls~lomf}|yl
7>/<
74/6
=/ >
7>/<
=/></ 9
7/=
0/ >=/ 6
4/ =
7>/7
9 0 /7
>
<
7>
7<
9>
9<
4>
7
L
s ~
l o
m
f } |
y l
f o
~
l y d l o
} g a
l
G ~y %>6 Egv %>6 B|o% >6 B|j% >6 G |a% >6 Tl~%>6
Hd }% >6 Ohp %>6 Mld %>6 Bgo% 7> @li% 7> Egy %7>
Ylplo|l Ls~lomf}|yl
</>
0/ 4
1/11/>
0/ 4
6/ 4
7=/4
3/ 0
1/>0/ 4
79/9
7>/>
>/>
9/>
=/>
0/>
3/>
7>/>
79/>
7=/>70/>
7
L
s ~
l o
m
f } |
y l
f o
~
l y d l o
} g a
l
G~y%>6 Egv%>6 B|o%>6 B|j%>6 G|a%>6 Tl~%>6
Hd}%>6 Ohp%>6 Mld%>6 Bgo%7> @li%7> Egy%7>
7/1/9/= Ylplo|l Ls~lomf}|yl
M|yfoa }cl }cyll vlgy ~lyfhm |omly dhotfmlyg}fho* ylplo|l ls~lomf}|yl h` FG@
fodylgtlm iv 46/47 ~ly dlo} `yhe n7>*<<3 dyhyl fo 9>>1%>3 }h n 7=*1>3 dyhyl
fo 9>>6%7>/ ]cl ylplo|l ls~lomf}|yl h` FG@ qgt egfojv fod|yylm ho t}hyltgom t~ldfgj ~yhbld}* }ygot~hy}* qhykt gom ~gv gom gjjhqgodlt/ ]cl gplygal
goo|gj mft}yfi|}fho h` ls~lomf}|yl hply mf``lylo} dg}lahyflt `hy }cl jgt} }cyll
vlgyt ft ml~fd}lm iljhq2
#n fo dyhyl
Vlgy ^gv gom
gjjhqgodlt
T}hylt gom
t~ldfgj
~yhbld}
Qhykt ]ygot~hy} H}clyt ]h}gj
9>>1%>3 9*34>#91,
0*767#<6,
7*701#77,
99<#9,
7=0#7,
7>*<<6
9>>3%>6 =*037
#4<,
0*39>
#<9,
7*471
#7>,
9=6
#9,
710
#7,
74*9=4
9>>6%7> 0*617
#=1,
<*0=>
#43,
7*<0>
#77,
4<3
#4,
716
#7,7=*1>3
@jhq h` Dg~f}gj gom Ylplo|l ls~lomf}|yl m|yfoa }cl vlgy 9>>6%7> ft fomfdg}lm
iljhq2
Tdy|}fov h` ls~lomf}|yl ylplgjlm }cg} }clyl qgt g t|it}go}fgj fodylgtl fo }clDg~f}gj ls~lomf}|yl h` FG@ fo }cl eho}c h` Egydc 9>7>/ FG@ fod|yylm gih|}
90/7> ~ly dlo} h` }cl dg~f}gj ls~lomf}|yl fo }cl eho}c h` Egydc 9>7> gjhol
gom 46/0 ~ly dlo} fo }cl jgt} w|gy}ly h` `fogodfgj vlgy/ ]cl `jhq h` ylplo|l
ls~lomf}|yl gjth `j|d}|g}lm dhotfmlygijv hply }cl eho}ct/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 16/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
77
7/1/9/< Fomfgo Ogpv Ls~lomf}|yl
G iyhgm t|eegyv h` Ogpv ls~lomf}|yl ft afplo iljhq/
Ogpv Ls~lomf}|yl#n fo dyhyl
Vlgy ]h}gj ^lydlo}gal
dcgoal hply
~ylpfh|t
vlgy
Gt g
~lydlo}gal h`
}h}gj Ml`lodl
Ls~lomf}|yl
Ylplo|l Dg~f}gj
9>>1%>3 70*><9 #% 7/0< 70/33 1*771 3*64<
9>>3%>6 71*=>0 #+ 3/== 7=/1< 1*6=6 6*=<1
9>>6%7> 99*64< #+47/10 7</14 6*<31 74*4=3
7/1/9/0 Dg~f}gj Ls~lomf}|yl
]cl dg~f}gj ls~lomf}|yl h` Ogpv fodylgtlm iv =7/7= ~ly dlo} ~yfegyfjv ho
gddh|o} h` gdw|ftf}fho(dhot}y|d}fho(|~aygmg}fho/ ]cl gplygal goo|gj
mft}yfi|}fho h` ls~lomf}|yl hply mf``lylo} dg}lahyflt `hy }cl jgt} }cyll vlgyt ft
ml~fd}lm iljhq fo }cl }gijl gt qljj gt fo }cl ayg~c2
Dg~f}gj Ls~lomf}|yl#n fo dyhyl
Vlgy Ogpgj
@jll}
Ogpgj
Mhdkvgym
Gfydyg`}
gomGlyh%
loafol
Dhot}%
y|d}fhoQhykt
H}cly
Lw|f~%elo}t
H}clyt ]h}gj
9>>1%>3 0*709 003 =7> 93< 7*709 9=3 3*64<
9>>3%>6 <*=>= 7*70= <43 =>0 7*170 996 6*=<1
9>>6%7> 1*=0> 19> 4*0>4 4>3 303 436 74*4=3
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 17/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
79
Gplygal Goo|gj Mft}yfi|}fho h` Dg~f}gj Ls~lomf}|yl
4,
07,
6,
74,
4,
77,
Ogpgj @jll} Ogpgj Mh dkvgym Gfydyg`} & Glyh%loafol
D hot }y|d }fh o qh yk t H} cl y l w|f~el o} H} cl yt
7/1/9/1 Ylplo|l Ls~lomf}|yl
M|yfoa }cl }cyll vlgy ~lyfhm |omly dhotfmlyg}fho* ylplo|l ls~lomf}|yl h`
Ogpv fodylgtlm iv 4=/1> ~ly dlo} `yhe n 1*771 dyhyl fo 9>>1%>3 }h n 6*<31
dyhyl fo 9>>6%7>/ ]cl ylplo|l ls~lomf}|yl h` Ogpv qgt egfojv fod|yylm ho
t}hylt* }ygot~hy}* qhykt* yl~gfyt gom yl`f} h` gfydyg`} dgyyflyt(`yfag}lt(h}cly
qgytcf~ gom ~gv gom gjjhqgodlt/ ]cl gplygal goo|gj mft}yfi|}fho h`
ls~lomf}|yl hply mf``lylo} dg}lahyflt `hy }cl jgt} }cyll vlgyt ft ml~fd}lm iljhq2
#n fo dyhyl
Vlgy ^gv gomgjjhq%
godlt
T}hylt Qhykt ]ygot%~hy}
Yl~gfy(Yl`f}
H}clyt ]h}gj
9>>1%>3 7*13=
#9<,
4*716
#=<,
<<3
#3,
7=9
#9,
14<
#7>,
176
#7>,
1*771
9>>3%>6 9*17=
#4=,
9*601
#41,
049
#3,
73>
#9,
<9<
#1,
647
#79,
1*6=6
9>>6%7> 4*617
#=7,
9*6<1
#47,
0=<
#1,
944
#9,
<19
#0,
7*9>6
#74,
6*<31
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 18/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
74
@jhq h` dg~f}gj gom ylplo|l ls~lomf}|yl m|yfoa }cl vlgy 9>>6%7> ft fomfdg}lm
iljhq2
Tdy|}fov h` ls~lomf}|yl ylplgjlm }cg} }clyl qgt g t|it}go}fgj fod|yylodl h`
dg~f}gj ls~lomf}|yl iv }cl Ogpv fo }cl eho}c h` Egydc 9>7>/ Ogpv fod|yylm
gih|} =9/>3 ~ly dlo} h` }cl dg~f}gj ls~lomf}|yl fo }cl eho}c h` Egydc 9>7>
gjhol gom <=/< ~ly dlo} h` }cl dg~f}gj fo }cl jgt} w|gy}ly h` }cl `fogodfgj vlgy/
]cft yl`jld}t ~hhy ls~lomf}|yl egogalelo} iv }cl Ogpv gom ft fo mlpfg}fho
`yhe }cl a|fmgodl h` }cl Efoft}yv h` @fogodl qcfdc lobhfot }cg} ls~lomf}|yl
m|yfoa }cl eho}c h` Egydc tch|jm il jfef}lm }h 7< ~ly dlo} h` i|mal}
lt}feg}lt* gom }cl jgt} w|gy}ly t~lomfoa tch|jm oh} il ehyl }cgo hol }cfym h`
}cl i|mal}/ Ylplo|l ls~lomf}|yl gjth `j|d}|g}lm dhotfmlygijv hply }cl eho}ct/
7/3 Dhgt} A|gym Hyagoftg}fho
]cl i|mal}gyv gjjh}elo}t gom ls~lomf}|yl fod|yylm m|yfoa }cl jgt} }cyll vlgyt
gyl }gi|jg}lm iljhq2
#n fo dyhyl
I|mal} Lt}feg}lt Ls~lomf}|ylVlgy
Dg~f}gj Ylplo|l ]h}gj
@fogj
Aygo}(
G~~yh%
~yfg}fho
Dg~f}gj Ylplo|l ]h}gj
^lydlo}%
gal h` IL
qcfdc
dh|jm oh}
il
|}fjftlm
9>>1%>3 14</07 =73/>9 7*7<4/04 3<9/41 9<</43 =74/97 003/<6 =9/><
9>>3%>6 6=6/04 <9>/71 7*=06/3> 7*>6>/73 <>0/=4 <9>/17 7*>91/7= 4>/77
9>>6%7> 7*4>>/=9 0>=/41 7*6>=/16 7*<9</19 6>3/>< 097/7> 7*<96/7< 76/19
Dg~f}gj Ls~lomf}|yl
>/ <7/1
0 /6 0 /<3 /1
</34 /3 4 /9
3/ =
= /<
3 />
= 9 / >
>
<
7>
7<
9>
9<
4>
4<
=>
=<
7
L
s ~
l o
m
f } |
y l
f o
~
l y d l o
} g a
l
G ~y%>6 Egv%>6 B|o%>6 B|j%>6 G |a%>6 Tl~%>6
Hd}%>6 Ohp%>6 Mld%>6 Bgo%7> @li%7> Egy%7>
Ylplo|l Ls~lomf}|yl
=/ =
</ <
1/ =
0/ >
1/ <
7 > / >
7 9 / 6
3/ =
6/ =
1/ >
1/ 6
7 4 / 0
>
9
=
0
3
7>
79
7=
70
7
L
s ~
l o
m
f } |
y l
f o
~
l y d l o
} g a
l
G~y%>6 Egv%>6 B|o%>6 B|j%>6 G|a%>6 Tl~%>6
Hd}%>6 Ohp%>6 Mld%>6 Bgo%7> @li%7> Egy%7>
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 19/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
7=
Dg~f}gj Ls~lomf}|yl
7/= 9 /4> /<
76/1
9 /7
<= / <
</ 1
4 /= 4 /< = /9 9 /1
>/>
7>/>
9>/>
4>/>
=>/>
<>/>
0>/>
7
L s ~ l o m f } | y l f o
~ l y d l o } g a l
G~yfj >6 Egv >6 B|ol >6 B|jv >6 G|a >6 Tl~} >6
Hd} >6 Ohp >6 Mld >6 Bgo 7> @li 7> Egy 7>
Ylplo|l Ls~lomf}|yl
</ 0 </ <
7</ 3
0/ 0
7=/ 1
</ 3</ 6
1/ 3
0/ 6
1/ 0
3/ 1
6/ 9
>/>
9/>
=/>
0/>
3/>
7>/>
79/>
7=/>
70/>
73/>
7
L s ~ l o m f } | y l f o ~ l y d l o } g a l
G~yfj >6 Egv >6 B|ol >6 B|jv >6 G|a >6 Tl~} >6
Hd} >6 Ohp >6 Mld >6 Bgo 7> @li 7> Egy 7>
@jhq h` Dg~f}gj gom Ylplo|l ls~lomf}|yl m|yfoa }cl vlgy 9>>6%7> ft fomfdg}lm
iljhq2
Tdy|}fov h` ls~lomf}|yl ylplgjlm }cg} }clyl qgt g t|it}go}fgj fod|yylodl h`
dg~f}gj ls~lomf}|yl iv Dhgt} A|gym fo }cl eho}c h` Egydc 9>7>/ Dhgt} A|gym
fod|yylm gih|} <=/< ~ly dlo} h` }cl dg~f}gj ls~lomf}|yl fo }cl eho}c h` Egydc
9>7> gjhol gom <6 ~ly dlo} h` }cl dg~f}gj fo }cl jgt} w|gy}ly h` }cl `fogodfgj
vlgy/ ]cft yl`jld}t ~hhy ls~lomf}|yl egogalelo} iv }cl Dhgt} A|gym gom ft fo
pgyfgodl qf}c }cl a|fmgodl h` }cl Efoft}yv h` @fogodl qcfdc lobhfot }cg}
ls~lomf}|yl m|yfoa }cl eho}c h` Egydc tch|jm il jfef}lm }h 7< ~ly dlo} h`
i|mal} lt}feg}lt* gom }cl jgt} w|gy}ly t~lomfoa tch|jm oh} il ehyl }cgo hol
}cfym h` }cl i|mal}/ Ylplo|l ls~lomf}|yl gjth `j|d}|g}lm dhotfmlygijv hply }cl
eho}ct/
Gj}ch|ac }cl Efoft}yv hi}gfolm t|it}go}fgj cfklt fo }cl I|mal}gyv Lt}feg}lt
`hy }cl Dhgt} A|gym fo 9>>3%>6 gom 9>>6%7> gih|} hol%`f`}c h` }cl ~yhpftfhot
g~~yhplm dh|jm oh} il t~lo}/ ]cl oho |}fjftg}fho h` IL ~yhpftfhot |omly
Dg~f}gj I|mal} cgt gjth illo t|it}go}fgj fo 9>>3%>6 #=1 ~ly dlo}& gom 9>>6%7>
#4>/97 ~ly dlo} /
7/6 Yldlf~}t h` }cl Gfy @hydl* Ogpv gom Dhgt} A|gym
]cl ml}gfjt h` yldlf~}t gom yldhplyflt ~ly}gfofoa }h Gfy @hydl gom Ogpv gom
Dhgt} A|gym m|yfoa }cl jgt} }cyll vlgyt `hy }cl tlypfdlt }cg} }clv cgpl
~yhpfmlm }h h}cly hyagoftg}fhot(ml~gy}elo}t gyl afplo fo }cl }gijl iljhq2
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 20/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
7<
#n fo dyhyl
Vlgy Yldlf~} gom
Yldhplyflt fo
ylt~ld} h` Gfy
@hydl
Yldlf~} gom
Yldhplyflt fo
ylt~ld} h` Ogpv
Yldlf~} gom
Yldhplyflt fo
ylt~ld} h` Dhgt}
A|gym
9>>1%>3 =<0/6< 700/47 3/74
9>>3%>6 <1>/<> 7<3/>9 77/0>
9>>6%7> =03/74 9=7/4> 47/>6
7/7> G~~yh~yfg}fho gom Ls~lomf}|yl
]cl t|eegyftlm ~htf}fho h` g~~yh~yfg}fho gom ls~lomf}|yl m|yfoa 9>>1%>3 }h
9>>6%7> fo ylt~ld} h` }cl Gfy @hydl gom }cl Ogpv ft yl`jld}lm fo }cl }gijl iljhq2
#n fo dyhyl
GFY @HYDL
@fogj
Aygo}
Gd}|gj
Ls~lom%
f}|yl
]h}gj
Lsdltt(
Tgpfoat
#+ ( #%
@fogj
Aygo}
Gd}|gj
Ls~lom%
f}|yl
]h}gj
Lsdltt(
Tgpfoat
#+ ( #%
@fogj
Aygo}(
Gd}|gj
Ls~lom%
f}|yl
]h}gj
Lsdltt(
Tgpfoat
#+ ( #%
YLPLO\L 9>>1%9>>3 9>>3%9>>6 9>>6%7>
Ph}lm 7>*004/<3 7>*<<0/>7 #% 7>1/<1 79*049/97 74*9=9/<3 #+ 07>/41 7<*917/3= 7=*1>1/>< #%<0=/16
Dcgyalm 7/6= >/63 #% >/60 9/>= >/16 #% 7/9< 9/67 7/71> #%7/1=
DG^F]GJ
Ph}lm 74*<6=/31 74*=36/03 #% 7></76 70*<46/79 70*<67/97 #+ <9/>6 73*09=/61 73*<=9/10 #%39/97
Dcgyalm 4/33 9/47 #% 7/<1 </37 0/63 #+ 7/71 77/7> 3/>7 #%4/>6
]h}gj 9=*90=/91 9=*>=3/63 #% 97</96 96*716/73 96*3=7/<0 #+ 009/43 44*67>/39 44*9<3/66 #% 0<7/34
OGPV
YLPLO\L 9>>1%9>>3 9>>3%9>>6 9>>6%7>
Ph}lm 1*719/03 1*77</<3 #% <1/7> 3*76>/<0 1*6=3/=9 #%9=9/7= 6*=4</1> 6*<30/97 #+7<>/<7
Dcgyalm 7/41 7/96 #% >/>3 7/04 >/40 #%7/91 =/94 >/33 #%4/4<
DG^F]GJ
Ph}lm 3*369/7> 3*64=/=1 #+ =9/41 6*76</30 6*=<=/30 #+ 9<6/>> 74*93=/44 74*919/40 #%77/61
Dcgyalm 0/=> >/06 #% </17 3/=> 946 #% 0/>7 1=/31 1</=< #+ >/<3
]h}gj 70*>19/<< 70*><9/>4 #% 9>/<9 71*460/=< 71*=>0/>4 #+ 6/<3 99*166/74 99*64=/6> #+ 74</11
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 21/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
70
Go gogjvtft h` }cl G~~yh~yfg}fho Gddh|o}t* Ml`lodl Tlypfdlt `hy lgdc h` }cl
}cyll vlgyt cgt illo fodj|mlm fo }cl Yl~hy} h` }cl Dhe~}yhjjly gom G|mf}hy
Alolygj h` Fomfg `hy }cl yljlpgo} vlgyt* \ofho Ahplyoelo} — Gddh|o}t h` }cl
\ofho Ahplyoelo}/
7/77 G|mf} Fe~gd}
7/77/7 Ylt~hotl h` }cl Efoft}yv }h Myg`} G|mf} ^gygayg~ct
Ho }cl yldheelomg}fhot h` }cl ^|ijfd Gddh|o}t Dheef}}ll #^GD* Efoft}yv
h` @fogodl #Ml~gy}elo} h` Ls~lomf}|yl ftt|lm mfyld}fhot }h gjj Efoft}yflt fo
B|ol 760> }h tlom }clfy ylt~hotl }h }cl Myg`} G|mf} ^gygayg~ct ~yh~htlm `hy
fodj|tfho fo }cl Yl~hy} h` }cl Dhe~}yhjjly gom G|mf}hy Alolygj h` Fomfg qf}cfo
tfs qllkt/
]cl Myg`} ^gygayg~ct ~yh~htlm `hy fodj|tfho fo }cft Yl~hy} qlyl `hyqgymlm }h}cl Tldyl}gyv* Efoft}yv h` Ml`lodl il}qllo 4> G|a|t} 9>7> gom 7> Mldleily
9>7> }cyh|ac mlef%h``fdfgj jl}}lyt mygqfoa g}}lo}fho }h }cl g|mf} `fomfoat gom
ylw|lt}foa g ylt~hotl qf}cfo tfs qllkt/
Mlt~f}l }cl fot}y|d}fhot h` }cl Efoft}yv h` @fogodl ftt|lm g} }cl fot}godl h` }cl
^GD* }cl Efoft}yv mfm oh} tlom yl~jflt }h < Myg`} ^gygayg~ct h|} h`
9<7
^gygayg~ct fodj|mlm fo }cft Yl~hy}/ ]c|t* }cl ylt~hotl h` }cl Efoft}yv
dh|jm oh} il fodj|mlm fo ylt~ld} h` }cltl ~gygayg~ct/
7/77/9 Gd}fho ]gklo Oh}lt ho G|mf} ^gygayg~ct h` lgyjfly Yl~hy}t
Qf}c g pflq }h lo`hydl gddh|o}gifjf}v h` }cl lsld|}fpl fo ylt~ld} h` gjj ftt|lt
mlgj} qf}c fo pgyfh|t G|mf} Yl~hy}t* }cl ^|ijfd Gddh|o}t Dheef}}ll mltfylm
}cg} Gd}fho ]gklo Oh}lt #G]Ot ho gjj ~gygayg~ct ~ly}gfofoa }h }cl G|mf}
Yl~hy}t `hy }cl vlgy lomlm 47 Egydc 7660 hoqgymt il t|ief}}lm }h }cle* m|jv
pl}}lm iv g|mf}* qf}cfo `h|y eho}ct `yhe }cl jgvfoa h` }cl Yl~hy} fo
^gyjfgelo}/
Ylpflq h` h|}t}gomfoa G]Ot ho G|mf} ^gygayg~c yljg}foa }h }cl Gfy @hydl*
Ogpv gom Dhgt} A|gym gt ho 47 B|jv 9>77 tchqlm }cg} }cl Efoft}yv cgm oh}
t|ief}}lm }cl fof}fgj G]Ot fo ylt~ld} h` 7> h|} h` << ~gygayg~ct fodj|mlm fo
}cl G|mf} Yl~hy}t |~ }h gom `hy }cl vlgy lomlm Egydc 9>>6 gt tchqo foGools|yl%F/
7]cl fo}yhm|d}hyv ylegykt fodj|mlm fo Dcg~}ly F h` }cft yl~hy} qlyl oh} `hyqgymlm}h Efoft}yv `hy }clfy dheelo}t
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 22/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
71
7/77/4 H|}dhelt
@fomfoat h` lgyjfly yl~hy}t cgpl ylt|j}lm fo pgyfh|t ~yhdlm|ygj dcgoalt fo
Ml`lodl ^yhd|ylelo} ^yhdlm|yl gt qljj gt tvt}lefd dcgoalt fo h~lyg}fhot h`
}cl g|mf} lo}f}v/ Fo gmmf}fho* lgdc vlgy‖t g|mf} gjth ylt|j}t fo tgpfoat gomyldhplyflt/ M|yfoa jgt} }cyll vlgyt* yldhplyflt }h }cl ls}lo} h` n 40/41 dyhyl
#n 47/<0 dyhyl fo ylt~ld} h` d|yylo} G|mf} Yl~hy} gom tgpfoat }h }cl ls}lo} h`
n 3/90 dyhyl #n 7/47 dyhyl `hy d|yylo} G|mf} Yl~hy} qlyl l``ld}lm g} }cl
fot}godl h` G|mf}/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 23/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
73
DCG^]LY FF2 EFOFT]YV H@ ML@LODL
9/7 Mljgvlm gdw|ftf}fho h` gyegelo}t `hy g `yho}jfol `fac}ly
gfydyg`}
]cl Fomfgo Ogpv #FO& `hjjhqlm g `jgqlm g~~yhgdc fo gdw|fyfoa f}t
olq `fac}ly gfydyg`} `jll} iv oh} `fogjftfoa }cl gtthdfg}lm qlg~ho
~gdkgal qf}c }cl dho}ygd} `hy }cl gfydyg`}/ 77 h|} h` 70 EfA 96K
gfydyg`}* gdw|fylm g} g dht} h` \TM 1=>/4< efjjfho* #n 4=></07 dyhyl&
cgpl illo mljfplylm fo Mldleily 9>>6 gom Egv 9>77/ Oh f}le h`
gyegelo} dho}ygd}lm `hy fo Egydc 9>>0 cgt illo mljfplylm gt h`
Hd}hily 9>7> gmplytljv g``ld}foa }cl h~lyg}fhogj dg~gifjf}flt h` }cl
gfydyg`}/ @|y}cly* }cl FO cgt tljld}lm g IPY efttfjl qf}c go
|otg}ft`gd}hyv }ygdk yldhym/ Jgt}jv* }cl dhe~jl}l gyegelo} ~gdkgal`fogjftlm `hy }cl gfydyg`} dho}gfot dly}gfo gee|of}fhot qhy}c
\TM 9>/63 efjjfho #n 64/03 dyhyl& qcfdc mfm oh} cgpl }cl g~~yhpgj
h` }cl dhe~l}lo} g|}chyf}v/
\omly }cl glaft h` }cl Fo}ly Ahplyoelo}gj Gayllelo} #FAG tfaolm iv }cl
Ahplyoelo} h` Fomfg qf}c }cl Ahplyoelo} h` }cl Y|ttfgo @lmlyg}fho fo
Hd}hily 9>>> `hy ~yhd|ylelo} h` go gfydyg`} dgyyfly gjhoa qf}c mldk%igtlm
gfydyg`} `hy hoihgym h~lyg}fhot* }cl Efoft}yv h` Ml`lodl fo Bgo|gyv 9>>=
dhodj|mlm g dho}ygd} qf}c Y|ttfgo Gfydyg`} Dhy~hyg}fho ‚EfA― #YGD%EFA
`hy ~yhd|ylelo} h` EfA 96K gfydyg`}/
G dcyhohjhafdgj t|eegyv h` }cl ~yhd|ylelo} ~yhdltt `hy EfA 96K gfydyg`}
gom qlg~ho lw|f~elo} ~gdkgal ft }gi|jg}lm iljhq/
Tj/
Oh
Mg}l Lplo} @fogodfgj
Fe~jfdg}fho
Ylegykt
7/ Hd}hily 9>>> FAG `hy ~yhd|ylelo} h` gfydyg`}dgyyfly# FOT Pfkygegmf}vg qf}cmldk%igtlm gfydyg`}
% %
9/ @liy|gyv 9>>4 Tljld}fho h` EfA 96K `hy FOTPfkygegmf}vg iv Fomfgo Ogpv
% %
4/ Bgo|gyv 9>>= D@G g~~yhplm ~yhd|ylelo} h` 70 EfA 96K
\TM 1=>/4<efjjfho
#n 4*=></07dyhyl7
Dho}ygd} tfaolm ho 9>Bgo|gyv 9>>=
#qf}ch|} gtthdfg}lmgyegelo} ~gdkgal
77 \TM 5 n =0
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 24/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
76
=/ Bgo|gyv 9>>= D@G g~~yhplm |o%olah}fg}lmgyegelo} ~gdkgal
\TM 746/=3efjjfho#n 0=7/<6dyhyl9
G~~yhpgj h` }cldhe~l}lo} g|}chyf}vqgt hi}gfolm ho }clgyegelo} ~gdkgal ho g)dht} oh} lsdllmfoa)
igtft qf}ch|}mljfilyg}foa ho }clqlg~ho ~gdkgal/
</ Egydc 9>>0 Dho}ygd} dhodj|mlm hy gyegelo} ~gdkgal iv }clEfoft}yv
\TM 749/3<efjjfho#n <64/73dyhyl4
Gyegelo} ~gdkgalfodj|mlm ~yhd|ylelo}h` t~gylt* }lt}lw|f~elo}t cf}cly}h oh}fodj|mlm gom ylm|dlmw|go}f}flt h` iheit*dgy}yfmalt `yhe DDTg~~yhplm gyegelo} ~gdkgal/
0/ Mldleily 9>>6 Fomfgo Ogpv yldlfplm tfsgfydyg`} qf}ch|} gov
qlg~hot(gyegelo}t
% Gfydyg`} mljfplylm oh}ls~jhf}lm qf}c
gee|of}fho/1/ Egv 9>77 Fomfgo Ogpv yldlfplm `fpl ehyl
gfydyg`}t% Gfydyg`} gyl jfkljv }h il
fot~ld}lm iv Ogpv il}qllo G|a|t} gomHd}hily 9>77 `hy gddl~}godl
Elo}fho cgt gjylgmv illo egml fo ~gygayg~c Oh/9/9/4/= h` }cl Yl~hy} h` }cl
D&GA h` Fomfg* Oh/1 h` 9>7>%77 }cg} }cl mljgv fo mljfplyv h` }cl gfydyg`} qgt
g}}yfi|}gijl }h }cl `gd} }cl gfydyg`} ~yh}h}v~lt gjhoa qf}c }cl qlg~ho gom
lw|f~elo} `f} qlyl vl} }h il ~yhplm gom dly}f`flm iv }cl Y|ttfgo Dly}f`fdg}fho
Galodflt/ G|mf} `|y}cly ylpflqlm }cl gdw|ftf}fho h` }cl qlg~hot ~gdkgal
dhe~jlelo} `hy }cl EfA 96K gfydyg`}/
F/ ^yhd|ylelo} h` gfydyg`} tgot gyegelo}t
]cl Ml`lodl ^yhd|ylelo} Ihgym fo @liy|gyv 9>>4 g~~yhplm }cl tljld}fho h`
EfA 96K gt }cl mldk%igtlm gfydyg`} `hy FOT Pfkygegmf}vg #gfydyg`} dgyyfly/
G`}ly yldlf~} h` }cl g~~yhpgj* afplo }cl oldlttf}v }h mhpl}gfj }cl gyyfpgj h` }cl
gfydyg`} qf}c }cl fom|d}fho h` }cl gfydyg`} dgyyfly* Ogpgj CW ilago olah}fg}fhot
`hy }cl gfydyg`} m|l }h }clfy jhoaly mljfplyv tdclm|jl gt dhe~gylm }h }cl
gyegelo} ~gdkgal/ Fomfgo Ogpv qgt a|fmlm iv gtt|ygodl afplo iv YGD EfA*
}cl Y|ttfgo plomhy }cg} }cl qlg~hot qh|jm il t|~~jflm qf}cfo 73 % 9= eho}ct/Mljfilyg}fhot ho }cl qlg~ho ~gdkgal qlyl* }c|t* ~ht}~holm gom mljfoklm `yhe
}cl olah}fg}fhot `hy }cl gfydyg`} gom f} qgt mldfmlm }h fodj|ml go gyegelo}
9 7 \TM 5 n =04
7 \TM 5 n ==/0<
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 25/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
9>
~gdkgal ho g ‚dht} oh} lsdllmfoa― igtft fo }cl ~yh~htgj ehh}lm `hy hi}gfofoa
g~~yhpgj h` }cl Dhe~l}lo} @fogodfgj G|}chyf}v #D@G/
]c|t* g~~yhpgj h` D@G qgt hi}gfolm fo Bgo|gyv 9>>=* `hy }cl ~yhd|ylelo} h`
70 EfA 96K gfydyg`} g} g dht} h` \TM 1=>/4< efjjfho #n 4*=></07 dyhyl= qf}c}cl gyegelo} ~gdkgal t}fjj |omly `fogjftg}fho g} go |o%olah}fg}lm dht} oh}
lsdllmfoa \TM 746/=3 efjjfho #n 0=7/<6 dyhyl/ ]cl Efoft}yv dhodj|mlm g
dho}ygd} qf}c YGD%EfA fo Bgo|gyv 9>>=* `hy ~yhd|ylelo} h` 70 EfA 96K g} g
dht} h` \TM 1=>/4< efjjfho qf}ch|} go gtthdfg}lm qlg~hot ~gdkgal/
]clylg`}ly* Ogpgj CW #@liy|gyv 9>>= th|ac} }cl Efoft}yv‖t g~~yhpgj `hy
fof}fg}foa olah}fg}fhot `hy ~yhd|ylelo} h` gyegelo}t `hy }cl EfA 96K `jll}/
]cl Efoft}yv* fo B|jv 9>><* g~~yhplm |omly}gkfoa h` olah}fg}fhot qf}c YGD%
EfA i|} qgt dyf}fdgj h` }cl g~~yhgdc }h i|v go gfydyg`} qf}ch|} f}t qlg~hot/
]ch|ac* gt elo}fholm gihpl* mldftfho }h mljfok }cl olah}fg}fho `hy }cl
gyegelo} gom gfydyg`} qgt igtlm fo ~gy} |~ho }cl gtt|ygodl afplo iv }cl YGD
EfA }cg} }cl qlg~hot qh|jm il t|~~jflm qf}cfo 73%9= eho}ct* }cl dho}ygd}
|j}feg}ljv tfaolm cgm g mljfplyv ~lyfhm h` =6 eho}ct/ ]c|t* lplo }ch|ac
mljfplyv h` EfA 96K qgt mljgvlm iv ehyl }cgo }qh vlgyt* `gfj|yl }h `yllrl
ylw|fylelo}t gom dhodj|ml }cl dho}ygd} ylt|j}lm fo }cl `fac}ly gfydyg`} ilfoa
mljfplylm gom ls~jhf}lm qf}ch|} gee|of}fho/
G|mf} oh}fdlm }cg} fo Mldleily 9>>6* Fomfgo Ogpv yldlfplm tfs gfydyg`}
qf}ch|} gov qlg~hot(gyegelo}t/ T|itlw|lo}jv* fo Egv 9>77 Fomfgo Ogpv
yldlfplm `fpl ehyl gfydyg`}* qcfdc gyl jfkljv }h il fot~ld}lm iv Ogpv il}qllo
G|a|t} gom Hd}hily 9>77 `hy gddl~}godl/ G|mf} `|y}cly oh}fdlm }cg} }fjjHd}hily 9>7>* Fomfgo Ogpv cgt yldlfplm #fo Ohpleily 9>>6 hojv hol tvt}le*
elgo} `hy ~yl~gyg}fho h` qlg~hot* h|} h` }cl }h}gj 90 f}let dho}ygd}lm `hy/ ]cl
73 mf``lylo} }v~lt h` gyegelo}t* tfs f}let h` t~gylt gom hol }v~l h` h~lyg}fho
gom egfo}logodl ~|ijfdg}fhot gyl gjth vl} }h il yldlfplm/
FF/ Ml}lyefog}fho h` Gyegelo} ^gdkgal gom f}t yg}fhogjftg}fho
]cl qlg~ho `f} `hy EfA 96K g~~yhplm iv }cl D@G fo Bgo|gyv 9>>= g} g dht}
oh} lsdllmfoa \TM 746/=3 efjjfho qgt `hy }cl `fyt} t}gal qcfdc dg}lyt }h }cl
ollmt h` }cl `fyt} ig}dc h` 70 gfydyg`} `hy g ~lyfhm h` `h|y vlgyt gom fodj|mlm g
}lo}g}fpl jft} h` 7= mf``lylo} }v~lt h` e|of}fhot gom }qh tvt}let</ ]cl jft} mfmoh} fodj|ml }cl ylw|fylelo}t h` dyf}fdgj f}let t|dc gt t~gylt* ayh|om t|~~hy}
=7 \TM 5 n =0
<Lyjgo 9 fo`hyeg}fho tvt}le gom HKG%L7 tvt}le
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 26/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
97
lw|f~elo}* }lt} lw|f~elo} l}d/ Gt g ylt|j}* YGD%EfA* fo G|a|t} 9>><*
t|ief}}lm g dheelydfgj w|h}l h` \TM 743/>3 efjjfho* qcfdc mfm oh} fodj|ml
}ygfofoa mhd|elo}g}fho* ayh|om t|~~hy} lw|f~elo}* t~gylt gom }ygfofoa
qlg~hot/ Tfodl }cltl f}let qlyl dhotfmlylm lttlo}fgj* }cl Ogpv }clo
|omly}hhk go lslydftl }h gtdly}gfo }cl ylw|fylelo} h` t|~~hy} `gdfjf}flt `hy `|jjv ls~jhf}foa }cl gyegelo} ~gdkgal/ ]cltl ylw|fylelo}t qlyl
dhee|ofdg}lm }h YGD%EFA m|yfoa }ldcofdgj mftd|ttfhot/
Chqlply* }cft hipfh|tjv lo}gfjlm cfacly ls~lomf}|yl/ Afplo }cl D@G g~~yhplm
dlfjfoa gom }cl `gd} }cg} Fomfgo Ogpv cgm fe~y|mlo}jv qhyklm h|} }cl ml}gfjt
h` }cl qlg~hot ~gdkgal ~yfhy }h tllkfoa g~~yhpgj* g yg}fhogjftg}fho lslydftl }h
d|} dht}t iv ylt}yfd}foa w|go}f}flt qgt |omly}gklo/ H|} h` }cltl 70 f}let* }qh
f}let qlyl mljl}lm `yhe }cl jft}/ G`}ly mljl}fho h` }cl }qh f}let* ogeljv g
jhaft}fd egogalelo} tvt}le #LYJGO%9 gom T%9= yhdkl} #dht}foa \TM =/<7
efjjfho `yhe }cl D@G g~~yhplm dht} h` \TM 746/=3 efjjfho* g t|e h`
\TM 74=/60 efjjfho hojv qgt gpgfjgijl `hy fom|d}fho h` gyegelo}t/
^ht}%yg}fhogjftg}fho* }cl w|go}f}flt h` }cyll mf``lylo} }v~lt h` iheit g~~yhplm
iv }cl D@G fo Bgo|gyv 9>>= qlyl ylm|dlm iv 41/<>* =4/1< gom 7< ~ly dlo}
ylt~ld}fpljv/ ]h ylgjfrl `|jj tdgjl h` gyegelo}t* ~yhd|ylelo}t qh|jm cgpl }h
il egml fo `|}|yl qcfdc qfjj lo}gfj cfacly dht}t/
G|mf} gjth oh}fdlm }cg} }cl dho}ygd} dhodj|mlm iv }cl Efoft}yv fo Egydc 9>>0*
fo}ly gjfg* fodj|mlm ~yhd|ylelo} h` t~gylt* }lt} lw|f~elo} gom fodylgtlm
w|go}f}flt h` g~~yhplm gyegelo} qhy}c \TM 9>/63 efjjfho #n 64/03 dyhyl0*
qcfdc qlyl oh} lopftgalm g} }cl }fel h` tllkfoa g~~yhpgj h` D@G/ ]cl
~yhd|ylelo} h` gmmf}fhogj f}let qcfdc mfm oh} dgyyv D@G g~~yhpgj qgt
qhyklm h|}* qf}cfo }cl dht} dlfjfoa g~~yhplm iv D@G* iv ylm|d}fho fo
w|go}f}flt h` dly}gfo gee|of}fhot/
FFF/ Tlypfdlgifjf}v h` Efttfjlt ft t|t~ld}
G dyf}fdgj gyegelo} `hy }cl EfA 96K gfydyg`} ft g IPY efttfjl* qcfdc
g|aelo}t }cl –Ilvhom Pft|gj Ygoal‖ dg~gifjf}v h` }cl gfydyg`}/ ]cl efttfjl
‚S―* hol t|dc IPY efttfjl qgt gdw|fylm iv }cl Fomfgo Gfy @hydl il}qllo
7666 gom 9>>9/ Chqlply* }cl tlypfdlgifjf}v t}g}|t h` }cl efttfjl* fo lpfmlodl
~yfhy }h }cl Ogpv dho}ygd} h` Egydc 9>>0* cgt illo ~hhy gt iyh|ac} h|} fo ~gygayg~c Oh/ 4/9 h` }cl Yl~hy} h` }cl D&GA h` Fomfg* Oh/ DG 73 h`
9>>3%>6/
07 \TM 5 n ==/0< gt ho Egydc 9>>0
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 27/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
99
Cfac yg}l h` |otlypfdlgifjf}v qgt oh}fdlm iv FG@ tfodl 7666 `yhe }cl `fyt} jh}
h` efttfjlt yldlfplm/ Iv Ohpleily 9>><* FG@ mldfmlm gagfot} yl`|yiftcfoa
}cl efttfjlt ‚S― g`}ly jf`l ls~fyv gom t}gy}lm dhotfmlyfoa g t|f}gijl
yl~jgdlelo} `hy `|}|yl ~yhd|ylelo}t/ Ohol}cljltt* Fomfgo Ogpv dhodj|mlm }cl
dho}ygd} fo Egydc 9>>0 `hy t|~~jv h` gyegelo}t `hy EfA 96K gfydyg`} qcfdc*fo}ly gjfg* dg}lylm `hy t|~~jv h` => Gfy }h Gfy efttfjlt #Efttfjl ‚S― g} g dht}
h` \TM 97/33 efjjfho/
G|mf} oh}lm }cg} }clyl qgt g mljgv h` <7 eho}ct fo `fogjftfoa }cl qlg~ho
~gdkgal `hy EfA 96K gfydyg`}* Fomfgo Ogpv `gfjlm }h gmh~} go fo}layg}lm
g~~yhgdc }h |}fjftl }cl mg}g(kohqjlmal igtl h` FG@ gom dhotlw|lo}jv lomlm |~
iv ~yhd|yfoa => efttfjlt qhy}c \TM 97/33 efjjfho #n 61/01 dyhyl1 qchtl
tlypfdlgifjf}v cgt illo `h|om |oyljfgijl iv }cl FG@/
]c|t* }cl Efoft}yv ehmf`flm }cl mldftfho h` D@G iv mldylgtfoa }cl w|go}f}v h`
g~~yhplm gyegelo} gom ~yhd|ylm gmmf}fhogj f}let qhy}c n 64/03 dyhyl qcfdc
qlyl oh} lopftgalm g} }cl }fel h` tllkfoa g~~yhpgj h` D@G }h t|t}gfo qf}cfo
}cl `fogodfgj dlfjfoa/ @|y}cly* Fomfgo Ogpv ~yhd|ylm Gfy }h Gfy efttfjlt
#Efttfjl ‚S― dht}foa \TM 97/33 efjjfho qcfdc cgm g }ygdk yldhym h` ~hhy
tlypfdlgifjf}v `hy qcfdc }cl FG@ ft tllkfoa yl~jgdlelo} tfodl Ohpleily 9>></
]cl eg}}ly qgt yl`lyylm }h }cl Efoft}yv fo Ohpleily 9>7>; }clfy yl~jv qgt
gqgf}lm gt h` B|jv 9>77/
9/9 Ls}yg ls~lomf}|yl ho ~yhd|ylelo} h` Jhq Jlplj
]ygot~hy}gijl Ygmgy
Gdw|ftf}fho h` dyf}fdgj Jhq Jlplj ]ygot~hy}gijl Ygmgyt qgt
dhotfmlygijv mljgvlm iltfmlt gmmf}fhogj ls~lomf}|yl h` n <1 dyhyl
qf}ch|} b|t}f`fdg}fho/
Gfy Ml`lodl #GM ft dyf}fdgj }h }cl og}fho‖t tld|yf}v ih}c m|yfoa qgy gom
~lgdl}fel/ T|ddltt`|j gfy ml lodl ft ml~lomlo} |~ho h|y dgymfogj dg~gifjf}flt
f/l/ ml}ld}fho* fmlo}f`fdg}fho* fo}lydl~}fho gom mlt}y|d}fho/ F} ft fe~lyg}fpl }cg}
go GM tvt}le fodhy~hyg}lt ygmgyt h` g~~yh~yfg}l }v~l fo gmlw|g}l o|eilyt gt
}cl ml}ld}fho dg~gifjf}v ft g}}gfolm }cyh|ac GM ygmgyt/
17 \TM 5 n ==/0< gt ho Egydc 9>>0
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 28/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
94
Fo 7639* }cl Fomfgo Gfy @hydl #FG@ ylpflqlm f}t ylw|fylelo}t `hy cfac*
elmf|e gom jhq jlplj ygmgyt }h lot|yl l``ld}fpl ygmgy t|yplfjjgodl `yhe
<> el}lyt |~qgymt/ Fo hymly }h ~yhpfml g dylmfijl jhq jlplj ml}ld}fho
dg~gifjf}v3* }cl FG@ ~|} |~ g ~yh~htgj }h gdw|fyl 41 Jhq Jlplj ]ygot~hy}gijl
Ygmgyt #JJ]Yt* qcfdc qgt g~~yhplm –fo ~yfodf~jl‖ iv Ygktcg Ego}yf foBgo|gyv 7663/ Efoft}yv fof}fg}lm ~yhd|ylelo} ~yhdltt ho `h|y hddgtfhot
il}qllo Egydc 7663 }h @liy|gyv 9>>9 gom `fogjjv dhodj|mlm }qh dho}ygd}t fo
B|jv 9>>6/ Qcfjl hol dho}ygd} qgt dhodj|mlm qf}c E(t/ ]cgjlt* @ygodl
#HLE6 `hy ~yhd|ylelo} h` tfs @|jjv @|yoftclm #@@ JJ]Yt gjhoa qf}c
dhee|ofdg}fho gom gtthdfg}lm lw|f~elo}t gom iylgkmhqo kf}t `hy 74 ygmgyt
gjhoa qf}c ]ygot ly h` ]ldcohjhav #]h] g} g }h}gj dht} h` n <19/9> dyhyl/
]cl h}cly dho}ygd} qgt dhodj|mlm qf}c E(t Icgyg} Ljld}yhofdt Jfef}lm*
Acgrfgigm #ILJ g} g }h}gj dht} h` n 066/<= dyhyl `hy ego|`gd}|yl gom t|~~jv
h` }cl 74 JJ]Yt `yhe iylgkmhqo kf}t t|~~jflm iv HLE gjhoa qf}c
dhee|ofdg}fho gom gtthdfg}lm lw|f~elo}t/ G|mf} tdy|}fov h` }cl gdw|ftf}fho
ylplgjlm }cl `hjjhqfoa2
F/ Fohymfog}l mljgv fo `fogjftg}fho h` dho}ygd}
]cl Ygktcg Ego}yf #YE gddhymlm –fo%~yfodf~jl‖ g~~yhpgj fo Bgo|gyv 7663 `hy
~yhd|ylelo} h` 41 JJ]Yt fo }qh ~cgtlt* f/l/ 76 JJ]Yt }h il ~yhd|ylm fo }cl
6}c ^jgo #7661%9>>9 gom }cl ylegfofoa 73 JJ]Yt fo }cl 7> }c ~jgo #9>>9%>1/
Gj}ch|ac Ylw|lt}t `hy ^yh~htgj #Y@^ `hy 76 JJ]Yt qlyl ftt|lm iv }cl
Efoft}yv ho `h|y hddgtfhot fo Egydc 7663* @liy|gyv 9>>7* B|jv 9>>7 gom
@liy|gyv 9>>9* vl} }cl gdw|ftf}fho ~yhdltt cgm }h il gihy}lm lgdc }fel m|l }h
dcgoalt fo }cl ylw|fylelo} h` ]h] gom jgdk h` }ygot~gylodv gt fomfdg}lm iljhq2
Tj/
Oh/
Eho}c h`
Ftt|l
Ls}lo} h`
]h] fo Y@^
Ylgthot hy dgodljjg}fho
Ft} Y@^ Egydc 7663 Ohol M|l }h gohoveh|t dhe~jgfo}t/
FFom Y@^ @liy|gyv 9>>7 @|jj ]h] Tdflo}f`fd Gmpfthy #TG }h YE qgt fo
`gph|y h` hojv jfef}lm ]h] `hy yl~gfy
gom egfo}logodl `gdfjf}flt oh} `hy
ego|`gd}|yl gt f} qh|jm g``ld} }clfy
fomfaloh|t Y&M l``hy}t/ Y@^ qf}c `|jj
]h] qgt dgodljjlm/
3Ml}ld}fho h` lolev gfy t}yfklt `jvfoa g} jhq jlplj }h gphfm lgyjv ml}ld}fho gomlsld|}l g t|y~yftl g}}gdk
6HLE — Hyfafogj Lw|f~elo} Ego|`gd}|yly
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 29/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
9=
FFFym Y@^ B|jv 9>>7 Jfef}lm ]h]
`hy egfo}l%
ogodl hojv
TG }h YE gayllm }h ~yhd|ylelo} gom
ego|`gd}|yl h` JJ]Yt }cyh|ac `|jj
]h] yh|}l/ Y@^ qf}c jfef}lm ]h] qgt
dgodljjlm/
FP}c Y@^ G|a|t} 9>>9 @|jj ]h] Yl~yltlo}g}fhot qlyl yldlfplm `yhe
Ftyglj‖t tfml gom `yhe h}cly mfaof}gyflt
ylagymfoa ylbld}fho h` E(t LJ]G h``ly/
]cl dgtl qgt yl%lsgefolm gom }cl
lo}fyl ~yhd|ylelo} ~yhdltt qgt
dgodljjlm fo Egv 9>>= iv YE/
Fo Hd}hily 9>><* gt ~ly }cl Ml`lodl ^yhd|ylelo} ^yhdlm|yl #M^^* }cl
Ml`lodl Gdw|ftf}fho Dh|odfj g~~yhplm }cl ~yhd|ylelo} h` 76 JJ]Yt |omly
–I|v gom Egkl‖ qf}c ]h] gom }cl igjgodl 73 |omly –Egkl dg}lahyv‖/Chqlply }cl }qh dho}ygd}t qlyl `fogjjv tfaolm hojv fo B|jv 9>>6/ ^yhdlm|ygj
c|ymjlt fo `fogjftg}fho ylt|j}lm fo ~yl%dho}ygd} ~yhdltt }gkfoa |~ ehyl }cgo
`h|y vlgyt g`}ly yl%lt}gijftcelo} h` ylw|fylelo} fo B|ol 9>></ ]cl ml}gfjt h`
}feljfolt gd}|gjjv }gklo `hy }cl ~yhd|ylelo} pft î pft }feljfolt dho}le~jg}lm
fo }cl M^^%9>>< qlyl gt |omly2
#fo eho}ct&
Tj/
Oh/
Gd}fpf}v ]fel }h il
}gklo gt ~ly
M^^%9>><
Gd}|gj }fel
}gklo
7/ Gddl~}godl h` Oldlttf}v#GHO 7 <
9/ Ylw|lt} `hy ^yh~htgj = 77
4/ ]ldcofdgj gom @fljm Lpgj|g}fho 71 76
=/ ]ldcofdgj Hplytfac} Dheef}}llyldheelomg}fho
7 =
</ Dheelydfgj Olah}fg}fho }h
`fogjfrg}fho h` dho}ygd}
0 7>
]h}gj ]fel 96 =6
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 30/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
9<
Gt gagfot} }cl lopftgalm }fel h` 96 eho}ct* }cl ~yhd|ylelo} }hhk =6 eho}ct
m|l }h mljgv fo lgdc t}gal/ ]cft g~gy}* qf}c }cl }qh dho}ygd}t ilfoa tfaolm hojv
fo B|jv 9>>6* }cl lo}fyl ~yhdltt }hhk ehyl }cgo 77 vlgyt/ Gfy Clgmw|gy}lyt
#Gfy CW qcfjl gmef}}foa }cg} }clyl qgt g phfm fo }cl gfy ml`lodl* t}g}lm fo
Tl~}leily 9>7> }cg} ylelmfgj gd}fhot cgpl illo }gklo }h lot|yl }cl ilt}
~httfijl gfy ml`lodl t|yplfjjgodl qf}c }cl lsft}foa ygmgyt gom }cl fom|d}fho h`
Glyht}g} cgt gjth gjjlpfg}lm }cl tf}|g}fho/ Gfy CW yl~jv ft oh} }logijl gt h|} h`
}qh Glyht}g} dheefttfholm fo Egydc 9>>1 gom Ohpleily 9>>3* hol ft oho%
`|od}fhogj tfodl Egv 9>>6/ Ehylhply* qcfjl ~yhbld}foa }cl ylw|fylelo} `hy
JJ]Yt* Gfy CW cgm le~cgtftlm }cg} }cl ylw|fylelo} h` JJ]Y qh|jm dho}fo|l
}h lsft} fo t~f}l h` }cl gdw|ftf}fho h` Gfyihyol Qgyofoa gom Dho}yhj Tvt}le
#GQGDT gom Glyht}g}/
Efoft}yv fo f}t yl~jv #Bgo|gyv 9>77 g}}yfi|}lm }cl mljgv fo ~yhd|ylelo} h`
JJ]Yt }h jgdk h` gayllelo} hply ]h] gom dhe~jgfo}t* jlgmfoa }h `fogjfrg}fho
h` dho}ygd} hojv fo B|jv 9>>6/ Chqlply* `gd} ylegfolm }cg} lplyv t}l~ fo }cl
dho}ygd} `fogjfrg}fho ~yhdltt cgm }gklo gmmf}fhogj }qh }h tlplo eho}ct gom }cl
gd}|gj }fel }gklo il}qllo GHO jlgmfoa }h tfaofoa h` }cl dho}ygd} fo =6
eho}ct gt gagfot} }cl t}f~|jg}lm 96 eho}ct/ Efoft}yv `|y}cly t}g}lm }cg} FG@
cgm }gklo ylelmfgj elgt|ylt iv ml~jhvfoa gpgfjgijl ygmgyt/ Yl~jv qgt oh}
}logijl gt }cl ygmgyt ml~jhvlm iv FG@ fo }cl gitlodl h` JJ]Y‖t qlyl lf}cly
9M ygmgyt* hithjltdlo} hy cgm plyv jhq ml}ld}fho ygoal/
FF/ Ls}yg ls~lomf}|yl fo ~yhd|ylelo} h` t|~~hy} lw|f~elo}t
]cl `h|y}c Y@^ ftt|lm fo @liy|gyv 9>>9 qgt dgodljjlm fo Egv 9>>= g`}ly
ylgdcfoa }cl t}gal h` Dheelydfgj Olah}fg}fhot qf}c HLE gom ILJ/ Gt ~ly
}cl olah}fg}fhot* ILJ qgt }h `fogjfrl ml}gfjt h` }cl ~gvelo}t qf}c HLE/
]clylg`}ly* dho}ygd} qgt }h il `fogjfrlm il}qllo ILJ gom Efoft}yv/ Fo G|a|t}
9>>4* ILJ h``lylm g }h}gj ~gdkgal dht} h` n 136/=43 dyhyl fodj|mfoa n 433
dyhyl #lw|fpgjlo} }h 1=/><93 Efjjfho L|yh7> ~gvgijl }h ]cgjlt ho }cl ~yleftl
}cg} }cl }h}gj hymly ~gdkgal gjhoaqf}c gtthdfg}lm lw|f~elo}t `hy 76 JJ]Yt
#qf}c 4M t~ldf`fdg}fho qh|jm il ~jgdlm ho ILJ gom ILJ fo }|yo qh|jm ~jgdl
go hymly ho ]cgjlt `hy }cl }h}gj ~gdkgal fodj|mfoa dht} h` ]h]* ]ygfofoa*
Mhd|elo}g}fho* T~gylt ^gdkgal gom Ml~h} Jlplj Yl~gfy @gdfjf}v/ G`}ly dgodljjg}fho h` }cft Y@^* Efoft}yv `fogjjv dhodj|mlm }qh dho}ygd}t fo B|jv 9>>6
qf}c ]cgjlt gom ILJ/ G|mf} dhe~gylm }cl }qh dho}ygd}t qf}c ]cgjlt gom ILJ
fo 9>>6/ Yg}l dhe~gyftho h` t|~~hy} lw|f~elo}t fo ylt~ld} h` }cl }qh
7>7 L|yh 5 n <9/<>
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 31/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
90
dho}ygd}t dhodj|mlm fo B|jv 9>>6 qf}c E(t ]cgjlt gom ILJ ylplgjlm qfml
pgyfg}fho ygoafoa `yhe 73 }h 9>7 ~ly dlo} fo ylt~ld} h` 79 h|} h` 70 f}let
cgpfoa fmlo}fdgj t~ldf`fdg}fho/ Dht} h` lw|f~elo} dcgyalm iv ILJ qgt
t|it}go}fgjjv cfacly }cgo }cl dht} dcgyalm iv E(t ]cgjlt* qcfdc jlm }h go
gmmf}fhogj gphfmgijl ls~lomf}|yl h` n <1/=0 dyhyl #gt tchqo fo }cl }gijl iljhq }h ILJ2
#n fo jgkc&
Tj
Oh
F}let \of} dht}
#]cgjlt&
dho}ygd}
\of} dht}
#ILJ&
dho}ygd}
Mf``%
lylodl
W}v
~|ydc%
gtlm
Pgyfg}fh
o fo
~ly%
dlo}gal
Ls}yg dht}
~ly ygmgy
G I D M L #M%D& @
7/ Jhyyv 4 ]ho =s= 7</93 73/9= 9/60 7 76 9/60
9 T}g}fho qgaho=s=
1/93 6/=7 9/74 9 96 =/90
4 Dgy < DQ] </31 3/4> 9/=9 7 =7 9/=9= Eh}hy dvdjl 7>>
dd>/== >/<3 >/7= 7 4> >/7=
< Ifdvdjlt >/>9 >/>4 >/>7 7 <> >/>7
0 ]ygfjlyt 9/34 4/<> >/01 1 94 =/06
1 ]lo}gal <</16 33/>0 49/91 7 <3 49/91
3 Ehifjl kf}dclo 7</93 44/36 73/0> 7 797 73/0>
6 @hyk jf`}ly 6/0= 79/=< 9/37 7 96 9/37
7> Tl} h` t|yplfjjgodllw|f~elo}
33/>7 7>4/<= 7</<4 7 73 7</<4
77 Ehifjl }hfjl}t 9/96 0/69 =/04 7 9>7 =/04
79 Dhee|ofdg}fho
tclj}ly
=47/70 13=/33 4<4/19 7 39 4<4/19
]h}gj ==9/>9
Ls}yg dht} `hy 74 ygmgy <*1=0/<9 jgkc
]c|t* }cl t|~~hy} lw|f~elo} mfyld}jv ~yhd|ylm `yhe `hylfao HLE qgt ehyl
ldhohefdgj/ E(t ILJ* g M^T\ th|ydlm }cltl lw|f~elo} `yhe HLE i|}
dcgyalm go lshyif}go} egyk |~/ Djlgyjv* Efoft}yv m|yfoa dheelydfgj
lpgj|g}fho gom olah}fg}fho t}gal hplyjhhklm }cft gt~ld} jlgmfoa }h go ls}yg
ls~lomf}|yl h` n <1/=0 dyhyl/
Efoft}yv fo f}t yl~jv b|t}f`flm }cl gmmf}fhogj ~gvelo} }h ILJ }hqgymt
~yhd|ylelo} h` t|~~hy} lw|f~elo}t ho }cl ~jlg }cg} }cl h``lylm ~gdkgal dht}
h` E(t ILJ qgt dclg~ly }cgo }cl HLE gom }cl ilodcegyklm dht}/ Afpfoa g
yl`lylodl h` M^^ 9>><* Efoft}yv `|y}cly t}g}lm }cg} hodl }cl dheelydfgj h``ly
gyl h~lolm gom }cl w|h}lm ~yfdl h` }cl plomhy qlyl `h|om qf}cfo }cl
ilodcegyk `fslm* }clo }clyl tch|jm il oh ollm }h dgyyv h|} gov `|y}cly ~yfdl
olah}fg}fho/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 32/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
91
Chqlply* Efoft}yv‖t yl~jv ft oh} gddl~}gijl gt M^^ ~yhpftfhot mh oh} ~yhcfif}
Dheelydfgj Olah}fg}foa Dheef}}ll #DOD `hy l``ld}fpl olah}fg}fho gom
dhe~gyftho h` ~yfdlt h``lylm iv HLE gt qljj gt ILJ* `hy gdcflpfoa aylg}ly
ldhohev fo ~|ijfd t~lomfoa/ ]cl h``ly h` E(t ILJ* g Ml`lodl ^|ijfd Tld}hy
\omly}gkfoa #M^T\* ilfoa }cl mltfaog}lm galodv qgt oh} igtlm hodhe~l}f}fho* i|} qgt ylt|j} h` ohefog}fho* qcfdc dgjjlm `hy yfahyh|t ~yfdl
olah}fg}fho/ ]cft qgt ~httfijl ~gy}fd|jgyjv qclo }cl w|h}l h` E(t ILJ }h
Efoft}yv qgt gpgfjgijl g`}ly yldlf~} h` }cl h``ly h` E(t ]cgjlt/ ]c|t* Efoft}yv
h|ac} }h cgpl dhe~gylm E(t ILJ‖t yg}lt qf}c }chtl h` E(t ]cgjlt th }cg} }cl
mf``lylodl h` n <1/=0 dyhyl `hy t|~~jv h` fmlo}fdgj lw|f~elo}t* hply qcg} qgt
dcgyalm iv E(t ]cgjlt* qf}cfo g dhe~gygijl ~lyfhm* dh|jm cgpl illo
gmmylttlm gom t}yfd} ldhohev lo`hydlm/
]c|t* g dyf}fdgj ylw|fylelo} h` gfy ml`lodl t|yplfjjgodl dh|jm oh} il `|j`fjjlm
lplo }cyll mldgmlt g`}ly f} qgt `fyt} }ch|ac} oldlttgyv m|l }h `ylw|lo} dcgoalt
fo }cl ylw|fylelo} h` ]h] gt qljj gt mljgv g} lgdc t}gal fo }cl ~yl%dho}ygd}
`fogjfrg}fho ~yhdltt/ @|y}cly* gmmf}fhogj ls~lomf}|yl h` n <1 dyhyl qgt fod|yylm
iv }cl Efoft}yv qf}ch|} b|t}f`fdg}fho/ ]cl tchy}`gjj fo }cl chjmfoa h` JJ]Y
qh|jm fe~gd} gmplytljv }cl Gfy Ml`lodl dhply gagfot} jhq `jvfoa glyfgj
}cylg}t/
9/4 Ls}yg ls~lomf}|yl ho h~lyg}fho h` g t|yplfjjgodl tvt}le
]h ell} jhq jlplj t|yplfjjgodl ylw|fylelo}* FG@ ~yhd|ylm }qh
Glyht}g} tvt}let g} }cl dht} h` n 010 dyhyl/ M|l }h fogmlw|g}l
qlg}cly ehof}hyfoa* hol h` }cl Glyht}g} el} qf}c go gddfmlo} gomildgel oho h~lyg}fhogj tfodl Egv 9>>6/ Iltfmlt* }cl `giyfdt |tlm
fo ih}c }cl tvt}let cgpl gjth t}gy}lm mldgvfoa ~yleg}|yljv dg|tfoa
yld|yyfoa ls}yg ls~lomf}|yl ho h~lyg}fho/
@hy gfy t|yplfjjgodl* `h|y }v~lt h` ~jg}`hyet f/l/ t}g}fd ayh|om igtlm* plcfdjl
eh|o}lm ehifjl* gfydyg`} gom ljlpg}lm ~jg}`hye #Glyht}g} gyl |tlm/ ]h ell}
jhq jlplj t|yplfjjgodl ylw|fylelo}* Glyht}g} igtlm ygmgyt gyl dhotfmlylm
|tl`|j/ Glyht}g} ygmgy ft go Glyfgj Lgyjv Qgyofoa Tvt}le dhotft}foa h` `h|y
mfelotfho gyygv ygmgy* dhee|ofdg}fho fo}ljjfalodl gom ljld}yhofdt fo}ljjfalodl
lw|f~elo}t fot}gjjlm fo g jgyal cljf|e `fjjlm glyhmvogefdgjjv tcg~lm igjjhho/
F} dgo h~lyg}l g} go gj}f}|ml h` g~~yhsfeg}ljv 7<*>>> `ll} gihpl tlg jlplj gom
dgo t|~~hy} ~gvjhgm dhotft}foa h` ygmgy dg~gijl h` ml}ld}foa g jhq `jvfoa
`fac}ly tfrlm gfydyg`} |~ }h 9<> ke gom TFAFO] tvt}le dg~gijl h` ag}clyfoa
tfaogj fo}ljjfalodl/ Glyht}g} ft gjth g qlg}cly fo}lotfpl tvt}le/ G~gy} `yhe
}cl ~htf}fhofoa h` h~lyg}fhogj gom egfo}logodl ego~hqly* Glyht}g} h~lyg}foa
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 33/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
93
|of} cgt go g~~yhplm lt}gijftcelo} h` el}lhyhjhafdgj ego~hqly `hy
locgodfoa `hyldgt}foa h` qlg}cly ~clohelog `hy tg`l Glyht}g} H~lyg}fho/
Fo 7660* Fomfgo Gfy @hydl #FG@ qhyklm h|} }cl ylw|fylelo} h` tfs Glyht}g}
tvt}le }h ~yhpfml ag~ `yll jhq jlplj t|yplfjjgodl dhplygal hply }cl jgyalgylgt/ ]h ell} feelmfg}l dyf}fdgj ylw|fylelo}* f} qgt ~yh~htlm }h ~yhd|yl }qh
tvt}let fof}fgjjv/ Igtlm ho }cl DDT g~~yhpgj* Efoft}yv* fo Egydc 9>>9*
dhodj|mlm g dho}ygd} qf}c E(t Yg`glj* Ftyglj `hy t|~~jv gom fot}gjjg}fho h`
}qh Glyht}g} igtlm t|yplfjjgodl tvt}le g} g }h}gj dht} h` \TM 7=< efjjfho
#n 010 dyhyl/ Lgdc tvt}le dhe~yftlm h` }qh t|itvt}let f/l/ ^gvjhgm
#ljld}yhofd lw|f~elo} t|~~jflm iv E(t Yg`glj gom Glyht}g} Igjjhho t|~~jflm
iv E(t ]DHE h` \TG }h Yg glj/ E(t Yg`glj gt }cl ~yfel plomhy qgt }h
~yhpfml ~yhm|d} t|~~hy} `hy ih}c }cl t|i%tvt}let/ ]cl Tvt}let qlyl
dheefttfholm fo Egydc 9>>1 gom Ohpleily 9>>3 g} }qh Glyht}g} \of}t g}
tf}l ‚G― gom tf}l ‚I― ylt~ld}fpljv/ G|mf} lsgefolm }cl h~lyg}fho gom
egfo}logodl h` }cl tvt}let tfodl dheefttfhofoa gom oh}fdlm }cl `hjjhqfoa2
F/ Oho%gpgfjgifjf}v h` }cl tvt}le `hy h~lyg}fhogj yhjl
]cl Glyht}g} Tvt}le qgt dheefttfholm g} Glyht}g} \of} –G‖ fo Egydc 9>>1/
]cl egfo}logodl tdclm|jl h` Glyht}g} tvt}le fophjplt gd}fpf}flt jfkl dcgoal
h` yh~lt* fot~ld}fho h` ~gvjhgmt(tlothyt* dcldkfoa h` }cl cljf|e jlgkgal gom
`giyfd dhomf}fhot l}d/ ]cl TH^77 `hy –to|iifoa‖79 ylw|fylm jfac} qfom
dhomf}fhot* }cg} qlg}cly dcgoalt qlyl }h il qg}dclm g} gjj }fel* }cl qfom
mfyld}fho qgt qf}cfo jfef}t gom }c|t ylw|fylm dho}fo|h|t ehof}hyfoa/
Gddhymfoajv* }cl Glyht}g} \of} ‚G― cgm g|}chyftlm ~ht}t h` `h|y El}lhyhjhafdgj h``fdlyt gom ofol ~ht}t h` El}lhyhjhafdgj Gttft}go}/
Gt gagfot} }cl g|}chyfrg}fho h` `h|y El}lhyhjhafdgj h``fdlyt gom ofol
El}lhyhjhafdgj Gttft}go}t }cl |of} cgm oh El}lhyhjhafdgj h``fdly gom hojv }qh
El}lhyhjhafdgj Gttft}go}t fo ~htf}fho/ Fogmlw|g}l ego~hqly g} }cl |of}
ylt|j}lm fo `gfj|yl }h dho}fo|gjjv ehof}hy }cl mlpljh~elo} h` djh|mt(dcgoalt fo
qfomt mfyld}fho gom }cl Glyht}g} igjjhho gjhoa qf}c f}t gfyihyol ~gvjhgm el}
qf}c go gddfmlo} fo Egv 9>>6 gom qgt mgegalm t|it}go}fgjjv* qcfjl |omly
~jgoolm egfo}logodl iv FG@ ~lythoolj/
Igtlm ho g Dh|y} h` Fow|fyv dhot}f}|}lm }h foplt}fag}l }cl gddfmlo} h` }clGlyht}g}* }cyll h``fdlyt qlyl cljm ylt~hotfijl `hy }clfy `gfj|yl fo gmlw|g}l
t|~lypftfho h` }cl hoahfoa to|iifoa gd}fpf}flt gom `hjjhq |~ ho egfo}logodl
77 TH^ % T}gomgym H~lyg}foa ^yhdlm|yl79
To|iifoa ~lyfhm % Ylt}ygfofoa h` Glyht}g} }h dgyyv h|} egfo}logodl gd}fpf}v
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 34/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
96
gd}fpf}flt ilfoa dgyyflm h|} fo }cl |of}/ @|y}cly* fo}ly gjfg* f} hitlyplm }cg}
}clyl qgt `gfj|yl }h dho}fo|gjjv ehof}hy }cl mlpljh~elo} h` djh|m* |~mg}fho h`
qlg}cly gd}fpf}v fo }cl gylg* fo gmlw|g}l dg|}fhofoa M|}v @jfac} Mfyld}hy ho }cl
jfkljfchhm h` qfom mfyld}fho dcgoal qcfdc cgm go fomfyld} ilgyfoa ho }cl
gddfmlo}/ Igtlm ho }cltl `fomfoat* gjj }cl }cyll h``fdlyt qlyl gqgymlm tlplylmft~jlgt|yl `hy tfs eho}ct/ ]cl h``fdlyt }c|t `gfjlm }h dgyyv h|} }clfy
ylt~hotfifjf}flt qcfdc jlm }h }cl gddfmlo} h` }cl Glyht}g} dht}foa n 443 dyhyl/
]cl yl~gfy h` mgegalm tvt}le ft lt}feg}lm }h dht} \T- 04 efjjfho
#n 4>9 dyhyl74
/ ]cl yldhplyv ~yhaygeel7=
h` }cl mgegalm Glyht}g} qh|jm
}gkl 73 eho}ct `yhe }cl dheelodlelo} h` yl~gfy qhyk/ Chqlply* Gfy CW (
Efoft}yv h` Ml`lodl dh|jm ftt|l Y@^ }h plomhy `hy mgegal gttlttelo} fo
G~yfj 9>7> hojv gom }cl dho}ygd} ft vl} }h il dhodj|mlm #B|ol 9>77/
Gfy CW t}g}lm* fo G|a|t} 9>7>* }cg} }ch|ac }cl dgtl `hy ~ht}foa h`
El}lhyhjhafdgj h``fdlyt qgt yl`lyylm }h Mfyld}hyg}l h` El}lhyhjhav* f} qgt
h~folm }cg} m|l }h gd|}l tchy}gal h` h``fdlyt* El} h``fdlyt cgm }h il ~ht}lm g}
`jvfoa t}g}fhot* }h ell} }cl mgv }h mgv ylw|fylelo}t/ F} `|y}cly gmmlm }cg} }cl
t}yloa}c h` El}lhyhjhafdgj Gttft}go}t g} Glyht}g} \of}t cgt illo fodylgtlm
`yhe }cyll }h `fpl qcfdc qh|jm il gmlw|g}l }h ell} }cl ylw|fylelo}t/ Mlt~f}l
fodylgtfoa }cl t}yloa}c h` El}lhyhjhafdgj Gttft}go}t `yhe }cyll }h `fpl* }clfy
t}yloa}c ft t}fjj iljhq }cl tgod}fholm t}yloa}c h` ofol El} Gttft}go}t g} }cl
|of}/ ]cft dh|~jlm qf}c oho ~ht}foa h` El} H``fdlyt g} }cl |of}t ft g tlplyl
dhot}ygfo} fo }clfy `|od}fhofoa/
Efoft}yv fo f}t yl~jv #Bgo|gyv 9>77 g}}yfi|}lm }cl gddfmlo} }h `gfj|yl }h
dho}fo|gjjv ehof}hy }cl mlpljh~elo} h` djh|mt m|yfoa to|iifoa ~lyfhm h` }cl
Glyht}g} gom t}g}lm }cg} fot}y|d}fhot cgpl illo ftt|lm }h Glyht}g} \of}t }h il
ls}yg pfafjgo} m|yfoa qlg}cly tlotf}fpl gd}fpf}flt/ F} `|y}cly gmmlm }cg} ~ht}lm
lt}gijftcelo} h` El} h``fdlyt #f/l/ <1 ~ly dlo} h` tgod}fholm t}yloa}c fo FG@ ft
igyljv loh|ac }h dg}ly }h ylw|fylelo}t h` `jvfoa t}g}fhot/ Efoft}yv‖t yl~jv
dho`fyet }cl tchy}gal fo ~htf}fhofoa El} H``fdlyt qcfdc qgt g egomg}hyv
ylw|fylelo} gt Glyht}g} ft g qlg}cly fo}lotfpl tvt}le gom gov eftcg~ oh} hojv
g``ld}t t|yplfjjgodl dg~gifjf}v h` FG@ i|} gjth cgt c|al dht} fe~jfdg}fhot/
FF/ Lsdlttfpl jlgkgal h` cljf|e
]cl jf`l h` go Glyht}g} ft 7> vlgyt `yhe }cl mg}l h` fo`jg}fho/ ]cl plomhy fo f}t
}ldcofdgj ~yh~htgj gtt|ylm `|jj jf`l iv df}foa pgyfh|t tg`l}v gom }lt}foa `gd}hyt
747 \T- 5 n =3
7=Yldhplyv ^yhaygeel5 Dhotft} h` Mgegal gttlttelo} gom yl~gfy
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 35/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
4>
|omlyahol iv }cl Glyht}g}/ Chqlply o|elyh|t ~yhijlet qlyl oh}fdlm fo }cl
Glyht}g} g} ih}c }cl jhdg}fhot/
Fo }cl dgtl h` Glyht}g} \of} –G‖* f} qgt hitlyplm2
• Glyht}g} `giyfd t}gy}lm tchqfoa tfaot h` mldgv g`}ly }cfym vlgy h` h~lyg}fhogj jf`l(fo`jg}fho/
• ]cl cljf|e jlgkgal cgm fodylgtlm `yhe }cl t~ldf`flm 4> jit(mgv }h 7=>
jit(mgv #G|a|t} 9>>3 m|l }h mlpljh~elo} h` dygdkt fo `giyfd/
• Glyht}g} `jfac} m|yg}fho fo gfy ygoalm `yhe 4 }h 9= mgvt gt gagfot}
~yltdyfilm 93 mgvt ~ly eho}c il}qllo G~yfj 9>>3 gom G~yfj 9>>6/
• ]cl gplygal clfac} gjth ylegfolm jltt }cgo 7>*>>> `ll} gt gagfot} }cl
mltfylm gj}f}|ml jlplj h` 7<*>>> `ll}/
Fo }cl dgtl h` Glyht}g} \of}* –I‖* f} qgt hitlyplm }cg}2
•
Glyht}g} `giyfd t}gy}lm tchqfoa tfaot h` mldgv fo }cl `h|y}c vlgy h` fo`jg}fho jf`l/
• ]cl cljf|e jlgkgal cgm fodylgtlm `yhe t~ldf`flm 4> jit(mgv }h 71>
jit(mgv #Bgo|gyv 9>7> m|l }h mlpljh~elo} h` dygdkt fo `giyfd/
• ]cl gplygal `jfac} m|yg}fho qgt 9> mgvt fo g eho}c gt gagfot}
~yltdyfilm 93 mgvt lgdc eho}c m|yfoa }cl ~lyfhm `yhe Ohpleily 9>>3
}h @liy|gyv 9>77/
• ]cl jhqly `jfac} m|yg}fho qgt t|t}gfolm iv yl`fjjfoa h` cljf|e 4 }h 7=
}felt fo g eho}c/
]clyl`hyl* FG@ oh} hojv `h|om f} mf``fd|j} }h egfo}gfo gj}f}|ml gom dho}fo|h|t
`jfac} h~lyg}fho h` hol eho}c fe~gd}foa glyfgj t|yplfjjgodl gmplytljv i|} gjthfod|yylm ls}yg ls~lomf}|yl h` g~~yhsfeg}ljv Y|~ll hol dyhyl goo|gjjv g}
lgdc tf}l ho ~yhd|ylelo} h` cljf|e agt m|l }h lsdlttfpl jlgkgal/
Tdy|}fov h` }cl dho}ygd} gayllelo} ylplgjlm }cg} fot~f}l h` ylw|lt} `yhe
E(t Yg glj }h lo}ly fo}h g }yf~gy}f}l gayllelo} qf}c E(t ]DHE* }cl HLE h`
glyht}g} igjjhho* qcfdc lodh|o}lylm mldgv fo `giyfd* jlgkgalt l}d/* }cl
Efoft}yv h` Ml`lodl `gfjlm }h lo}ly fo}h t|dc go gayllelo}/ ]cl gitlodl h`
t|dc go gayllelo} gmplytljv g``ld}lm }cl yl~gfy h` }cl glyht}g} igjjhho/
Qcfjl Gfy CW t}g}lm #G|a|t} 9>7> }cg} E(t Yg`glj cgt illo g~~yhgdclm `hy
ylfei|ytlelo} h` }cl dht} h` lsdlttfpl jlgkgal fo B|ol 9>7>* Efoft}yv fo f}t
yl~jv #Bgo|gyv 9>77 t}g}lm }cg} |omly ohyegj h~lyg}fhogj dhomf}fhot ~|yf}v h`
cljf|e gihpl 6= ~ly dlo} ft ylw|fylm }h il egfo}gfolm* gdcflplm iv
~|yf`fdg}fho ~yhdltt ~ly`hyelm }qfdl fo g vlgy/ M|l }h lsdlttfpl cljf|e
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 36/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
47
jlgkgal* oldlttf}v h` }cft ~yhdltt cgt illo hipfg}lm/ Efoft}yv dhe~|}lm }cl
tgpfoat h` n 73/<> jgkc ~ly tf}l m|l }h hipfg}foa }cl ~|yf`fdg}fho ~yhdltt/
]cl yl~jv ft oh} }logijl ildg|tl gt ~ly HLE7< ml`folm ~|yf`fdg}fho dvdjl* }cl
ls~lomf}|yl ho ~|yf`fdg}fho dvdjlt }qfdl g vlgy ~ly tf}l qhyklm h|} }h n 49jgkc ~ly vlgy qclylgt dht} m|l }h lsdlttfpl cljf|e jlgkgal g} hol tf}l gjhol
qhykt h|} }h n 67 jgkc70/ ]c|t* }clyl qgt go lsdltt ls~lomf}|yl h` n <6 jgkc
~ly goo|e ho gddh|o} h` cljf|e jlgkgal `hy lgdc tf}l lplo g`}ly hipfg}foa }cl
~|yf`fdg}fho ~yhdltt/
Fo t|e* g pf}gj t|yplfjjgodl tvt}le ~yhd|ylm g} g dht} h` n 443 dyhyl ylegfolm
oho%h~lyg}fhogj tfodl Egv 9>>6 gom ft oh} jfkljv }h il gpgfjgijl }h FG@ `hy
goh}cly }qh vlgyt m|l }h f}t mgegal fo gddfmlo} g}}yfi|}gijl }h `gfj|yl fo
kll~foa }ygdk h` qlg}cly dcgoal/ Oho%~htf}fhofoa h` gmlw|g}l El}lhyhjhafdgj
t}g``* g egomg}hyv ylw|fylelo}* `hy h~lyg}fho h` pf}gj gom ls~lotfpl qlg}cly
fo}lotfpl tvt}le cgm tg`l}v yl~lyd|ttfho ho Glyht}g} tvt}le/ ]cl dgtl tchqt
fe~yh~ly ~jgoofoa gom |o~yh`lttfhogj g~~yhgdc ho }cl ~gy} h` FG@ `hy h~}fegj
|}fjftg}fho h` g tvt}le }cg} qgt ~yhd|ylm g} g c|al dht}/ Iv }cl }fel tvt}le
qfjj il egml h~lyg}fhogj f/l/ iv 9>79* g} dhotfmlygijl ls~lomf}|yl h` n 4>9
dyhyl* 3> ~ly dlo} h` f}t ~yltdyfilm jf`l qh|jm il hply/ Fo }cl elgo}fel*
h~lyg}fhogj ~yl~gylmoltt qh|jm gjth il fe~gd}lm gmplytljv/ Iltfmlt* }cl
h~lyg}fho dht} h` }cl h}cly tvt}le cgt gjth fodylgtlm m|l }h lsdltt jlgkgal h`
cljf|e gt }cl `giyfd |tlm fo }cl tvt}le ft mldgvfoa ~yleg}|yljv/
9/= ^yhd|ylelo} h` |ot|f}gijl dhee|ofdg}fho tl}t
Efoft}yv ( FG@ gddl~}lm dhee|ofdg}fho lw|f~elo}* mltfaolm gom
mlpljh~lm iv CGJ* lplo }ch|ac }cl lw|f~elo} mfm oh} ell}
}ldcofdgj ylw|fylelo}t/ Gt ho mg}l* FG@‖t dyf}fdgj ylw|fylelo} h`
bge%yltft}go} gom tld|yl ygmfh tl}t cgt oh} illo el} lplo g`}ly
t~lomfoa n 770 dyhyl gom dhotfmlygijl ~lyfhm h` }fel/
Gfy Ml`lodl P(\C@71
dhee|ofdg}fho jfokt ~jgv g pf}gj yhjl fo gjj gfy
h~lyg}fhot/ ]cl ygmfh tl}t gpgfjgijl qf}c }cl Fomfgo Gfy @hydl qlyl tdclm|jlm
}h il ~cgtlm h|} iv 9>>=/ Fo hymly }h ell} }cft yl~jgdlelo} ylw|fylelo} gom
h}cly `|}|yl ollmt }cl Efoft}yv h` Ml`lodl tgod}fholm* fo Egydc 7664* g ~yhbld} `hy mltfaofoa gom mlpljh~foa }qh lgdc gfyihyol gom ayh|om%igtlm
7< HLE % Hyfafogj Lw|f~elo} Ego|`gd}|yly 70
Hol h` }cl tf}lt ildgel oho —h~lyg}fhogj m|l }h gddfmlo}/
71P(\C@ % Plyv(\j}yg Cfac @ylw|lodv
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 37/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
49
tld|yl P(\C@ #FODHE Y(]73
tl}t g} g }h}gj dht} h` n 9/09 dyhyl iv
E(t CGJ76
Cvmlygigm/ Gt ~ly }cl tgod}fho* }cl FG@ qgt }h tcgyl <> ~ly dlo}
h` }cl mlpljh~elo} dht} geh|o}foa }h n 7/47 dyhyl/ CGJ qgt }h h``ly
gfyihyol tl}t }h FG@ `hy `jfac} }yfgjt iv B|ol 766= gom ayh|om%igtlm tl}t `hy
}yfgj iv Egydc 766</ ]cl FODHE gfyihyol tl}t qlyl ~jgoolm `hy lw|f~~foamf``lylo} }v~lt h` gfydyg`} fo FG@ qf}c }cl gfe h` fomfaloftg}fho* |of`hyef}v
gom fo}ly dcgoalgifjf}v h` tl}t/
]cl Y(] tl}t th mlpljh~lm qlyl }h il gt ~ly BTWYt9> `hye|jg}lm fo Egydc
7631/ Gt P(\C@ jfokt(ol}qhykt gyl t|tdl~}fijl }h ljld}yhofd dh|o}ly%elgt|yl
gom* }c|t* p|jolygijl }h mljfilyg}l fo}ly`lylodl gom bgeefoa iv }cl lolev* }cl
FODHE tl}t }h il mlpljh~lm qlyl ls~ld}lm }h il –bge% yltft}go}‖/ Chqlply*
m|yfoa }cl mlpljh~elo} t}gal f}tlj`* dly}gfo dhodlttfhot fo t~ldf`fdg}fhot qlyl
aygo}lm iv Gfy CW fo pflq h` }ldcohjhafdgj dhot}ygfo}t/ Igtlm ho }cl
~ly`hyegodl h` }cl tvt}le m|yfoa jgihyg}hyv lpgj|g}fho* FG@ gddl~}lm }cl
FODHE gfyihyol ygmfh tl}t fo 7660 gom tfaolm g dho}ygd} qf}c E(t CGJ fo
Egydc 7661 `hy t|~~jv h` ‚S― o|eily FODHE tl}t `hy gfydyg`} ‚G― g} g }h}gj
dht} h` n 1>/36 dyhyl/ CGJ th|ac} ehyl dhodlttfhot fo 7666 gom 9>>7 }h
`gdfjf}g}l dhe~jl}fho h` }cl dly}f`fdg}fho ~yhdltt gom `hy djlgygodl h` tvt}le
`hy `jfac} }yfgjt/ ]cl mljfplyv h` }cl tl}t `hy }cl gfydyg`} ‚G― `jll} dho}fo|lm }fjj
9>>= m|yfoa qcfdc }fel lpgj|g}fho }yfgjt ylplgjlm ~hhy ~ly`hyegodl gom
|oyljfgifjf}v h` }cl tvt}le qf}c ylt~ld} }h ygoal* fo}ly%`ylw|lodv fo}ly`lylodl*
th`}qgyl gom `ylw|lo} iylgkt fo dhee|ofdg}fho/
Mlt~f}l ilfoa gqgyl h` }cltl |otg}ft`gd}hyv }yfgj ylt|j}t gom }cl `gd} }cg} }cl
FODHE tl}t qlyl ls~ld}lm }h il |tlm fo g cfacjv th~cft}fdg}lm lopfyhoelo}fo }cl `|}|yl `hy mg}g jfokfoa gom `hy dhee|ofdg}fho qf}c go gfyihyol qgyofoa
tvt}le* `fpl ehyl dho}ygd}t qlyl tfaolm il}qllo B|jv 9>>4 gom Egydc 9>>0
iv Efoft}yv qf}c CGJ `hy fom|d}fho h` ‚V― o|eily FODHE ho pgyfh|t
gfydyg`} `jll}t g} g dht} h` n =</9= dyhyl qf}c }le~hygyv dhodlttfhot/ ]cltl
dhodlttfhot qlyl }h il egml ahhm t|itlw|lo}jv m|yfoa `|y}cly mlpljh~elo}
~yhdltt/ Eht} h` }cl tl}t cgpl illo t|~~jflm il}qllo Egydc 9>>= gom B|jv
9>7>/
G|mf} hitlyplm }cg} }cl ~ly`hyegodl gom yljfgifjf}v h` }cl olqjv mljfplylm tl}t
qgt gjth `gy iljhq }cl ylw|fylelo}t h` FG@/ Dho}ygd}lm t~ldf`fdg}fhot fo }cl
gylg h` `ylw|lodv ygoal* t~lldc tldyldv gom go}f bgeefoa l}d* dhotfmlylm pf}gj`hy `jfac} tg`l}v h` dheig} `jll}* cgpl oh} illo el}/ ]cft cgt jlm }h gihy}lm
73Y(] % Ygmfh(]ljl~chol
76 Cfom|t}go Glyhog|}fdt Jfef}lm9>
BTWYt % Bhfo} T}g`` W|gjf}g}fpl Ylw|fylelo}t
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 38/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
44
efttfhot* ~h}lo}fgjjv |otg`l tf}|g}fhot fo }cl gfy gom jhq gfydyg`} gpgfjgifjf}v/
]cl LDDE97 ehmlt cgpl oh} illo ~yhplo }h il tg}ft`gd}hyv ho gov gfydyg`}/
CGJ `gfjlm }h yld}f`v }cltl ml`ld}t gom fot}lgm t}g}lm* fo Egv 9>>3* }cg} }clv
cgm ylgdclm }cl jfef} h` }clfy }ldcohjhafdgj dg~gifjf}v }h mlpljh~ }cl tl}t gov`|y}cly/ CGJ* }clyl`hyl* th|ac} g ~lyegolo} qgfply }h }cl mlpfg}fhot `yhe }cl
BTWYt/ CGJ gjth fomfdg}lm }cg} lsft}foa mlpfg}fhot h` FODHE tl}t qlyl m|l
}h tvt}le%gydcf}ld}|ygj jfef}g}fhot gom dh|jm oh} il dhyyld}lm qf}ch|} }h}gj
ylmltfao/ ]cft qh|jm il lw|fpgjlo} }h g ml ohph mlpljh~elo} dvdjl/ ]cl
mlpljh~elo} ~yhbld} qgt djhtlm fo 9>>3/
FG@ t}g}lm #@liy|gyv 9>>6 }cg} }cl iljhq%~gy ~ly`hyegodl h` }cl FODHE
cgm illo gmplytljv g``ld}foa h~lyg}fhot ho gfydyg`} `jll}t qclyl }cl FODHE ft
fot}gjjlm/ Gt }cl FODHE tl}t cgpl oh} illo gijl }h ell} }cl lo}fyl
yl~jgdlelo} ylw|fylelo} `hy }cl lsft}foa ygmfh tl}t* fo }cl elgo%}fel* FG@
dho}fo|lt }h |tl }cl hithjltdlo} ygmfh tl}t qcfdc cgpl h|}jfplm }clfy jf`l/ Gfy CW gddl~}lm* fo @liy|gyv 9>7>* }cg} h~lyg}fhot gyl gmplytljv g``ld}lm m|l }h
dho}fo|lm |tl h` }cl lsft}foa tl}t gt }clv gyl |oyljfgijl gom dgo oh jhoaly il
egfo}gfolm m|l }h oho%gpgfjgifjf}v h` t~gylt/
Gddl~}foa }cl `gd}t* Efoft}yv* chqlply* t}g}lm fo Mldleily 9>7> }cg} }cl
lo}fyl ls~lomf}|yl h` n 770 dyhyl dh|jm oh} il }ylg}lm gt |o`y|f}`|j gt }cl
FODHE tl}t dho}fo|lm }h il |tlm ho gfydyg`} gjilf} qf}c ylm|dlm dg~gifjf}v/
Efoft}yv‖t yl~jv ft oh} gddl~}gijl gt }cl egfo ylw|fylelo} h` }cl FG@ qgt }h
yl~jgdl }cl P(\C@ Y(] tl}t qf}c FODHE tvt}le cgpfoa tld|yl gom bge
yltft}go} `lg}|yl/ ]cft qgt }h il el} iv fodhy~hyg}foa LDDE dg~gifjf}v
dhotft}foa h` lodyv~}fho(mldyv~}fho tvt}le/ Tfodl }cl gfyihyol tvt}le
t|~~jflm iv CGJ mfm oh} cgpl LDDE `lg}|yl* }cl plyv ~|y~htl h` fom|d}foa
}cl tvt}le cgt illo ml`lg}lm/ ]c|t* lplo g`}ly t~lomfoa n 770 dyhyl gom g
dhotfmlygijl ~lyfhm h` }fel* }cl FODHE lw|f~elo} mlpljh~lm dh|jm oh} ell}
}cl FG@ ylw|fylelo} h` bge%yltft}go} gom tld|yl ygmfh tl}t ylomlyfoa }cl lo}fyl
ls~lomf}|yl |o`y|f}`|j/
97LDDE5 Ljld}yhofd Dh|o}ly Dh|o}ly Elgt|yl
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 39/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
4=
9/< Giohyegj mljgv fo ~yhd|ylelo} h` ^yldftfho G~~yhgdc
Ygmgy
^yh}ygd}lm olah}fg}fhot `hy ~yhd|ylelo} h` ^yldftfho G~~yhgdc
Ygmgy mljgvlm f}t gpgfjgifjf}v }h g Ogpgj \of} `hy hply lfac} vlgyt/
]cl olah}fg}fhot qlyl gjth oh} `y|f}`|j fo gdcflpfoa gov ~yfdl
ylm|d}fho gt Ogpv |j}feg}ljv lomlm ~gvfoa n 9/>7 dyhyl ehyl `hy }cl
ygmgy/
]cl Efoft}yv h` Ml`lodl #Efoft}yv ~yhe|jag}lm }cl –@gt} ]ygdk ^yhdlm|yl
#@]^‖ fo 9>>7 fo hymly }h lot|yl ls~lmf}fh|t ~yhd|ylelo} `hy |yalo}
h~lyg}fhogj ylw|fylelo}t/ ]cl }fel `ygel lopftgalm |omly }cl @]^ `yhe }cl
fof}fg}fho h` ~yh~htgj }h dho}ygd} tfaofoa ft }cyll gom g cgj` }h `fpl eho}ct/
G ^yldftfho G~~yhgdc Ygmgy #^GY ft go fe~hy}go} ogpfag}fho lw|f~elo}qcfdc ft |tlm `hy a|fmfoa }cl gfydyg`}t `hy jgomfoa ho }cl y|oqgv/ F} ft go
lttlo}fgj gfm gt }cl lsft}foa `fac}ly gfydyg`} h` }cl Fomfgo Ogpv gyl oh}
lw|f~~lm qf}c gfy`fljm(y|oqgv g~~yhgdc fot}y|elo}t gom }c|t* ylw|fyl }h il
–yldhplylm‖* ih}c m|yfoa mgv(ofac} gom igm qlg}cly |tfoa ayh|om%igtlm
ygmgyt/ ]cl ylw|fylelo} h` ^GY ft gjj }cl ehyl lttlo}fgj fo fodjlelo} qlg}cly
qclo }cl pftfifjf}v ft jhq/ G ^GY* dheefttfholm g} FOT Cgotg fo 7667* qgt
ylomlylm |otlypfdlgijl tfodl 7666 m|l }h galfoa gom oho%gpgfjgifjf}v h`
t~gylt/ CGJ99* }cl HLE94* qgt |ogijl }h yl~gfy }cl ygmgy gom fomfdg}lm fo
Egydc 9>>> }cg} }cl ~yhdltt qh|jm il |oldhohefdgj tfodl }cl yljfgifjf}v h` }cl
ygmgy dh|jm oh} il lt}gijftclm/ ]clylg`}ly* g Ihgym h` H``fdlyt* fo Ohpleily
9>>>* mldjgylm }cl ygmgy gt ilvhom ldhohefdgj yl~gfy gom yldheelomlm f}tyl~jgdlelo}/ ]cl Efoft}yv h` Ml`lodl* fo Tl~}leily 9>>7* g~~yhplm }cl
~yhd|ylelo} h` hol ^GY ho ‚@gt} ]ygdk Igtft― gt g yl~jgdlelo} `hy }cl
lsft}foa ^GY g} FOT Cgotg/
F/ Mljgv fo dho}ygd} dhodj|tfho gom fodylgtl fo dht}
]cl Efoft}yv* fo Egydc 9>>9* dhodj|mlm g dho}ygd} qf}c CGJ* Cvmlygigm `hy
t|~~jv h` 71 ^GYt g} g |of} dht} h` n 77/>6 dyhyl }h ell} }cl ylw|fylelo}t h`
Fomfgo Gfy @hydl/ ]cft dho}ygd} fodj|mlm go h~}fho djg|tl gddhymfoa }h qcfdc
}cl ~|ydcgtly dh|jm ~|ydcgtl go gmmf}fhogj tvt}le qf}cfo 73 eho}ct il`hyl}cl lom h` }cl ~yhm|d}fho mljfplyflt fo }cl dho}ygd}/ G|mf} hitlyplm }cg} }cl
–h~}fho‖ djg|tl mfm oh} elo}fho }cl ~yfdl g} qcfdc }cl h~}fho qh|jm il
99 Cfom|t}go Glyhog|}fdt Jfef}lm94
Hyfafogj Lw|f~elo} Ego|`gd}|yly
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 40/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
4<
lslydftlm/ ]cl –h~}fho‖ djg|tl elyljv ~yhpfmlm }cg} }cl ~|ydcgtly tcgjj cgpl
go h~}fho `hy ~yhd|ylelo} h` gmmf}fhogj tvt}le* i|} t}f~|jg}lm }cg} }cl dht}
}clylh` qh|jm cgpl }h il olah}fg}lm gom gayllm }h iv ih}c ~gy}flt/ ]cl Ogpv
mldfmlm }h fodj|ml f}t ^GY ylw|fylelo} fo G~yfj 9>>9* ho }cl ayh|omt h`
dyf}fdgjf}v gom |yalodv* |omly }cl h~}fho djg|tl h` }cl dho}ygd} dhodj|mlm iv}cl Efoft}yv fo Egydc 9>>9/
Fo }|yo* CGJ* fo Egv 9>>9* t|ief}}lm }clfy i|mal}gyv w|h}l g} n 74/94 dyhyl
`hy }cl ygmgy/ G ^OD9=
qgt cljm fo Hd}hily 9>>9 m|yfoa qcfdc }cl Dheef}}ll
h~folm }cg} tfodl CGJ qgt ohq t|~~jvfoa 73 tl}t h` ^GYt }h }cl Efoft}yv h`
Ml`lodl* f} tch|jm hi}gfo ~yfdl gmpgo}gal qf}c }cl `hylfao t|~~jfly/ ]cl ^OD
gjth cljm }cg} CGJ tch|jm t|~~jv }cl ^GY }h Ogpv g} }cl dho}ygd} ~yfdl h`
n 77/>6 dyhyl* f` oh} jltt/ CGJ* chqlply* mfm oh} gayll }h egkl t|~~jflt }h
Ogpv g} }cl FG@ yg}lt* hqfoa }h pgyfg}fho fo lsdcgoal yg}l h` L|yh tfodl }cl
}fel h` }clfy dhodj|tfho h` dho}ygd} qf}c FG@/ G|mf} oh}lm }cg} }cl fodylgtl h`
n 9/7= dyhyl fo }cl w|h}l `hy t|~~jv h` ^GY }h Ogpv dh|jm oh} il b|t}f`flm ho
ayh|omt h` @L pgyfg}fho gjhol* gt }cft geh|o}lm }h hojv n >/<> dyhyl9</ Qclo
CGJ qgt gtklm }h ylpflq }clfy ~yfdl `hy }cl ygmgy gom t|ief} }clfy ylpftlm
~yh~htgj* CGJ #Bgo|gyv 9>>4 ylpftlm }clfy w|h}l |~qgym `hy }cl ygmgy }h
n 7=/69 dyhyl/ Goh}cly ^OD cljm fo G~yfj 9>>4 gjth ~yhplm }h il fodhodj|tfpl
gt CGJ t}|dk }h }clfy ~yfdlt/ CGJ qgt ylj|d}go} }h t|~~jv ^GY }h Ogpv g}
}clfy w|h}l }h FG@ ildg|tl dht}t jfkl qgal ylpftfho* fmjl ch|yt* ayg}|f}v l}d/
gyl ylfei|ytlm iv FG@ gmmf}fhogjjv }h CGJ mfyld}jv/ Djlgyjv* Efoft}yv dh|jm
olf}cly l``ld}fpljv `hye|jg}l gom lslydftl h~}fho djg|tl ohy l``ld}fpljv
fo}lyplol }h lot|yl }cg} CGJ* g M^T\ tl} |~ `hy Gpfg}fho ollmt h` }cl
dh|o}yv* `|j`fjt }cl ollmt h` Ogpv* }feljv gom g} ylgthogijl dht}/ ]clylg`}ly* Ogpv ylpftlm f}t olah}fg}foa t}gom gom t|aalt}lm }cg} CGJ tch|jm qgfpl }cl
7> ~ly dlo} ~yh`f} fodj|mlm fo }cl ~yfdlt w|h}lm gom }cl Efoft}yv fo B|ol 9>>4
}hhk |~ }cl dgtl `hy hefttfho h` 7> ~ly dlo} ~yh`f} `yhe }cl ~yfdl w|h}lm iv
CGJ/ Fo G~yfj 9>>=* CGJ* t|ief}}lm g ylpftlm h``ly h` n 7</37 dyhyl/ Fo
G~yfj 9>>=* }cl ~yh~htgj qgt ml%jfoklm `yhe }cl FG@ dho}ygd} gom g ^OD cljm
fo }cl tgel eho}c qhyklm h|} g e|}|gjjv gayllm ~yfdl h` n 7</9= dyhyl qcfdc
qgt lsdj|tfpl h` gov ~yh`f}/
]cl Efoft}yv* fo Hd}hily 9>>=* gddhymlm tgod}fho `hy }cl ~yhd|ylelo} h`
^GY* `yhe CGJ* Cvmlygigm g} g dht} h` n 7</9= dyhyl #fodj|tfpl h` t~gylt gom
tlypfdlt/
9= ^yfdl Olah}fg}fho Dheef}}ll9< ]cl lsdcgoal yg}l h` L|yh pft%î%pft g nylaft}lylm go fodylgtl n 9(% fo }cl
fo}lyplofoa ~lyfhm f/l n =4(% ~ly L|yh }h n =<(% ~ly L|yh/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 41/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
40
]c|t* }cl fodj|tfho h` go h~}fho djg|tl }cg} ~yhpfmlm `hy olah}fg}fho gom }cl
ylt|j}go} fo`jlsfijl t}gomt h` Efoft}yv gom CGJ jlm }h g t}gjleg}l/ ]cft
ylt|j}lm fo mljgv h` gih|} 4> eho}ct fo `fogjftg}fho h` dho}ygd} qf}c g
dhotlw|lo}fgj ls}yg ls~lomf}|yl h` n 9/>7 dyhyl/ Gagfot} }cl @]^ ~yltdyfilm
}feljfolt* }cl dho}ygd} `fogjftg}fho qgt mljgvlm iv gjeht} `h|y vlgyt/
FF/ Gphfmgijl ^gvelo} h` n >/31 dyhyl
F} qgt `|y}cly tllo }cg} }cl yg}l #n 7</37 dyhyl w|h}lm iv CGJ Cvmlygigm fo
G~yfj 9>>= `hy t|~~jv* fot}gjjg}fho gom dheefttfhofoa h` ygmgy g} FOT Cgotg
qcfdc* fo}ly gjfg* fodj|mlm g ~yh`f} ljlelo} N 7> ~ly dlo} geh|o}foa }h
n 7/== dyhyl gom n >/>4 dyhyl `hy fot}gjjg}fho gom dheefttfhofoa/ ]cl ^OD
cljm fo B|jv 9>>= qhyklm h|} g e|}|gjjv gayllgijl ~yfdl h` n 7</9= dyhyl `hy
}cl ygmgy* qcfdc qgt lsdj|tfpl h` ~yh`f}/ G|mf} oh}lm }cg} }ch|ac }cl ^OD
g~~gylo}jv gdcflplm hefttfho h` }cl ~yh`f} ljlelo} h` n 7/== dyhyl vl} dht} h`
fot}gjjg}fho gom dheefttfhofoa h` }cl ygmgy qgt fodylgtlm `yhe n >/>4 dyhyl }hn >/6> dyhyl `hy qcfdc oh }ygot~gylo} ylgthot qlyl yldhymlm* jlgmfoa }h go
gphfmgijl ~gvelo} h` n >/31 dyhyl }h CGJ/
Gddl~}foa }cl `gd}t* }cl Efoft}yv* fo @liy|gyv 9>77* t}g}lm }cg} }ch|ac CGJ
gayllm }h qgfpl h`` }cl ~yh`f} ljlelo}* vl} }cl ~yfdl `hy fot}gjjg}fho gom
dheefttfhofoa h` }cl tvt}le gom t|itlw|lo} gtt|ygodl h` ~yhm|d} t|~~hy} `hy
9> vlgyt qgt t}fjj ylw|fylm }h il ~gfm }h CGJ* }clyliv* ylt|j}foa fo fodylgtl h`
dht}/ ]cl dho}lo}fho h` }cl Efoft}yv ft oh} }logijl gt }cl ljlelo} h` –h}cly
dcgyalt‖ qgt olf}cly w|h}lm iv CGJ fo gov h` }clfy w|h}g}fhot ohy qgt }cft
ftt|l mftd|ttlm fo gov h` }cl ^OD ell}foat/
FFF/ Ygmgy ft ml`ld}%~yhol
CGJ t|~~jflm }cl ygmgy fo Hd}hily 9>>3 gom dheefttfholm f} g} FOT Cgotg fo
G~yfj 9>>6/ ]c|t* }cl ylw|fylelo} h` g ^GY* g} FOT Cgotg* }ch|ac `lj} qgv
igdk fo 9>>> gom tgod}fholm iv }cl Efoft}yv `hy ~yhd|ylelo} ho –`gt} }ygdk
igtft‖* dh|jm eg}lyfgjftl hojv fo 9>>6/ ]cl Efoft}yv gddl~}lm }cg} }cl Efjf}gyv
`jvfoa m|yfoa }cl fo}lyfe ~lyfhm #Hd}hily 9>>3 — G~yfj 9>>6 qgt |omly}gklo
|}fjftfoa h}cly ogpfag}fhogj gfmt g} }cl Gfy T}g}fhot qf}c dly}gfo h~lyg}foa
ylt}yfd}fhot m|yfoa ~lyfhmt h` igm qlg}cly(~hhy pftfifjf}v/
]cl ~ly`hyegodl h` }cl ^GY dheefttfholm fo G~yfj 9>>6 cgt gjth oh} illoml`ld} `yll/ F} qgt oh}fdlm }cg} }clyl qgt yld|yylo} `gfj|ylt fo }cl dcgooljt h`
ygmgy* qcfdc ylt|j}lm fo mlt~g}dc h` ~gy}t h` ygmgyt }h }cl HLE/ Efoft}yv gjth
gmef}}lm }cg} }cl ygmgy cgt dho}fo|lm }h ls~lyflodl ml`ld}t ~ht} f}t
dheefttfhofoa fo G~yfj 9>>6/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 42/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
41
]cl dgtl yljg}foa }h –`gt} }ygdk‖ ~yhd|ylelo} h` ^yldftfho G~~yhgdc Ygmgy iv
}cl Fomfgo Ogpv ylplgjlm }cg} ho gddh|o} h` go h~lo lomlm h~}fho djg|tl gom
oho%fo}lyplo}fho iv Efoft}yv `hy t~llmv t|~~jv h` ygmgyt }h Ogpv iv CGJ }cl
~yhd|ylelo} ~yhdltt qgt fohymfog}ljv mljgvlm gom ylt|j}lm fo go gmmf}fhogj
ls~lomf}|yl h` n 9/>7 dyhyl hply gom gihpl }cl fof}fgj w|h}l/ Fogmlw|g}ltdy|}fov fo Fo}layg}lm Clgmw|gy}lyt* Efoft}yv h` Ml`lodl #Ogpv* dho}yfi|}lm
}h go gphfmgijl ~gvelo} h` n >/31 dyhyl }hqgymt –H}cly dcgyalt‖ fo }cl }h}gj
gmmf}fhogj ls~lomf}|yl h` n 9/>7 dyhyl/ ]cl ygmgy fo}lomlm }h il ~|ydcgtlm ho
`gt} }ygdk igtft qgt dheefttfholm fo G~yfj 9>>6* lfac} vlgyt g`}ly fof}fg}foa
}cl ~yhd|ylelo} ~yhdltt/
9/0 Gphfmgijl ls~lomf}|yl fo ~yhd|ylelo} h` Ogpgj T}hylt
@gfj|yl ho }cl ~gy} h` EH* E|eigf }h lslydftl }cl h~}fho djg|tl `hy
yl~lg} ~yhd|ylelo} h` PJ@%C@ Yldlfply jlm }h go gphfmgijlls~lomf}|yl h` n 03/6< jgkc/
]cl Efoft}yv* fo Egydc 9>>3* dhodj|mlm go gayllelo} qf}c E(t Icgyg}
Ljld}yhofd Jfef}lm #ILJ `hy t|~~jv h` 9>= PJ@%C@ Yldlfply #qf}c ETK
g}}gdcelo}* gddltthyflt gom gtthdfg}lm lw|f~elo}t g} g dht} h` n 49/60 dyhyl
#lsdj|mfoa }gslt/ ]cl gayllelo}* fo}ly gjfg* ~yhpfmlm }cg} }cl i|vly cgm }cl
yfac} }h ~jgdl goh}cly hymly ho }cl tljjly `hy ~|ydcgtl h` gmmf}fhogj <> ~ly dlo}
w|go}f}v g} }cl tgel dht}* }lyet gom dhomf}fhot* ho hy il`hyl 79 eho}ct `yhe
}cl mg}l h` gayllelo}/
Fo @liy|gyv gom Egydc 9>>6 qclo }cl gayllelo} qgt |omly lsld|}fho*
Eg}lyfgj Hyagoftg}fho #EH* E|eigf ~jgdlm }qh ~|ydcgtl hymlyt ho ILJ `hy
t|~~jv h` 77 gom 74 tl}t h` PJ@%C@ g} g dht} h` n 7/6> dyhyl gom n 9/1<
dyhyl ylt~ld}fpljv/
G|mf} oh}fdlm* fo Egv 9>7>* }cg}2
• EH* E|eigf* }ch|ac ilfoa }cl egfo ~yhd|ylelo} galodv `hy }cl
ogpgj t}hylt gom lw|f~elo}t `hy ogpgj `hyeg}fhot* `gfjlm }h lslydftl }cl
h~}fho `hy ~jgdfoa g yl~lg} hymly ho ILJ* fo }lyet h` }cl gayllelo} h`
Egydc 9>>3* gom fot}lgm ylthy}lm }h go foml~lomlo} ~yhd|ylelo}/
• ]cl yg}lt gddl~}lm iv EH* E|eigf fo }cl }qh ~|ydcgtl hymlyt qlyl
cfacly iv n 93/0= jgkc gom n =>/47 jgkc #fodj|mfoa 79/< ~ly dlo}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 43/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
43
PG]90 pft î pft }cl yg}lt gddl~}lm iv }cl Efoft}yv fo Egydc 9>>3/
]cft ylt|j}lm fo go gphfmgijl ls~lomf}|yl h` n 03/6< jgkc/ EH*
E|eigf gddl~}lm* }cl g|mf} `fomfoa fo G|a|t} 9>7>/
]cl eg}}ly qgt yl`lyylm }h Efoft}yv fo Mldleily 9>7>; }clfy yl~jv qgt
gqgf}lm gt h` B|jv 9>77/
9/1 Mljgv fo ~yhd|ylelo} h` |yalo} gpfg}fho t}hylt }cyh|ac
Fomfgo Leigttflt
^yhd|ylelo} h` dyf}fdgj gom |yalo} gpfg}fho t}hylt(t~gylt }cyh|ac
Fomfgo Leigttflt giyhgm qgt iltl} qf}c mljgvt/ ]cl Gfy Qfoat mfm
oh} mlehot}yg}l m|l mfjfalodl fo fopf}foa dheelydfgj h``lyt `yhe
~yht~ld}fpl plomhyt gom fo dhodj|mfoa }cl dho}ygd}t g`}ly yldlf~} h`
ls~lomf}|yl goajl tgod}fho `yhe Gfy CW/ Lplo }cl mldftfho%egkfoa
g} Gfy CW qgt tjhq gom jlm }h mljgv fo dhodj|tfho h` dho}ygd}t fo go|eily h` dgtlt/ ]cl dho}ygd} mljfplyv tdclm|jlt qlyl tfaof`fdgo}jv
jhoaly }clyliv |omlyefofoa }cl |yalodv h` ~yhd|ylelo}/ ]cl
plomhyt `gfjlm }h ell} }cl dho}ygd} mljfplyv tdclm|jlt `hy qcfdc oh
jfw|fmg}lm mgegalt qlyl jlpflm/ ]cl t~gylt t|~~hy} `hy Gmpgodl Bl}
]ygfolyt qgt fogmlw|g}l/
F/ Fo}yhm|d}fho
^yhd|ylelo} h` |yalo} ml`lodl t}hylt }cyh|ac Fomfgo Leigttflt giyhgm ft
a|fmlm iv }cl Ml`lodl ^yhd|ylelo} Ego|gj #M^E/ ]cl Ml`lodl G}}gdcætgiyhgm gyl ylw|fylm }h }gkl feelmfg}l ~yhd|ylelo} gd}fho ho yldlf~} h` |yalo}
fomlo} `yhe }cl Tlypfdl Clgmw|gy}ly* lf}cly |omly }clfy mljlag}lm `fogodfgj
~hqlyt hy fo dhot|j}g}fho qf}c }cl jhdgj F@G91/ ]cl M^E ~yhpfmlt `hy g }fel
`ygel h` 6> }h 73> mgvt `hy mljfplyv h` |yalo} t}hylt `yhe }cl mg}l h` tfaofoa
h` dho}ygd}/
FF/ Tdh~l gom g|mf} hibld}fpl
G|mf} dhom|d}lm g tljld}fpl tdy|}fov h` << ~yhd|ylelo} dgtlt h` |yalo} gom
dyf}fdgj gpfg}fho t}hylt `fogjftlm iv Gfy Qfoat h` `h|y egbhy Leigttflt
giyhgm93 il}qllo Ohpleily 9>>1 gom B|ol 9>7> g} g }h}gj dht} h` \TM 7/97
efjjfho #n 0/4> dyhyl/ ]cft fodj|mlm tdy|}fov h` ofol ~yhd|ylelo} dgtlt
90 ]cl gd}|gj ls}yg ls~lomf}|yl ft qhyklm h|} g`}ly gmmfoa 79/<, PG] ho }clmf``lylodl fo ~yfdlt h` 9>>3 gayllelo} gom @liy|gyv(Egydc 9>>6 ~yfdlt
91 Fo}layg}lm @fogodfgj Gmpfthy 93
Ehtdhq* Kvfp* Jhomho gom ^gyft
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 44/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
46
pgj|foa n 7/36 dyhyl fo Ehtdhq gom 71 dgtlt pgj|foa n 9/14 dyhyl fo Kvfp `hy
gfydyg`} gom lw|f~elo} h` Y|ttfgo hy ls%thpfl} hyfafo96
/ Iltfmlt* 94 ~|ydcgtl
hymlyt ~jgdlm iv Gfy Qfoa Jhomho g} g dht} h` n 7/4= dyhyl }h ~yhpfml
eg}lyfgj t|~~hy} }h Gmpgodl Bl} ]ygfolyt #GB] gom tfs ~|ydcgtl hymlyt ~jgdlm
iv Gfy Qfoa ^gyft g} g dht} h` n >/4= dyhyl `hy Leiygly gfydyg`} mlmfdg}lm }hPPF^ m|}flt qlyl gjth lsgefolm fo g|mf}/ ]cl ~|ydcgtl }ygotgd}fhot qlyl
lsgefolm }h tllk go gtt|ygodl }cg} gjj }cl ~yhd|ylelo}t qlyl }feljv*
ldhohefdgj gom l``fdflo} gom el} }cl klv dyf}lyfg h` ~ylplo}foa Gfydyg`} ho
Ayh|om #GHA tf}|g}fho hy d|}}foa mhqo ho GHA ~lyfhmt gom }cg} }cl
h~lyg}fhogj dheef}elo}t h` }cl Fomfgo Gfy @hydl #FG@ qlyl oh} cge~lylm/
FFF/ G|mf} `fomfoat
G|mf} tdy|}fov h` ~yhd|ylelo} h` |yalo} gom dyf}fdgj gpfg}fho t}hylt(t~gylt fo
`h|y Leigttflt ylplgjlm g o|eily h` fogmlw|gdflt qcfdc gyl mftd|ttlm fo }cl
t|ddllmfoa ~gygayg~ct/
#g& Mljgv fo fopf}foa dheelydfgj h``lyt iv Gfy Qfoat
Fo 97 h|} h` 91 fomlo}t #13 ~ly dlo} ygftlm iv }cl Gfy CW* Gfy Qfoa Jhomho
fopf}lm dheelydfgj h``lyt `yhe }cl ego|`gd}|yly h` GB]t #E(t IGL Tvt}let*
\K g`}ly g }fel jga h` >9 }h 4> mgvt/ Fo dgtl h` ~yhd|ylelo} h` }qh f}let4>
yl~lg} ylw|lt}t `hy w|h}lt qlyl ftt|lm }h IGLT g`}ly g }fel jga h` 10 mgvt gom
743 mgvt ylt~ld}fpljv/ ]cltl mljgvt qlyl dyf}fdgj gt f} cgm g t~fygjjfoa g``ld}
ho dhodj|tfho h` dho}ygd}t gom }feljv gpgfjgifjf}v h` f}let/ ]cl Efoft}yv t}g}lm
#B|jv 9>77 }cg} g} }felt }clyl cgm illo mljgvt fo `jhg}foa ylw|lt} `hy
~yh~htgjt m|l }h mljgv fo yldlf~} h` fomlo}t `yhe }cl Gfy CW }cyh|ac egfj iga
hy yldlf~} h` dhyy|~} hy fodhe~jl}l fomlo} ml}gfjt pfg `gs/ Chqlply* elgt|ylt
cgpl illo fot}f}|}lm }h lot|yl }cg} ylw|lt} `hy w|h}g}fhot gyl `jhg}lm ho }cl mgv
h` }cl yldlf~} h` }cl fomlo}t/ ]cl yl~jv ft oh} }logijl gt g|mf} yl`lyylm }h }cl
mljgvt }cg} cgm }gklo ~jgdl g`}ly yldlf~} h` fomlo}t `yhe }cl Gfy CW/
Tfefjgyjv* Gfy Qfoa Ehtdhq }hhk 1= mgvt fo fopf}foa dheelydfgj h``lyt `yhe
}cl ~yht~ld}fpl plomhyt `hy ~yhd|ylelo} h` 7> jfolt `hy GO%49 gfydyg`}/ Oh
ylgthot `hy mljgv fo fopf}foa h``lyt qlyl gpgfjgijl ho yldhym/ ]cl Efoft}yv
gddl~}lm }cg} }clyl cgm illo mljgvt ho }cl ~gy} h` }cl FG@ fo `jhg}foa ylw|lt}
`hy ~yh~htgjt/
96 GO%49 gfydyg`}* EF%71 Cljfdh~}lyt* T]%03 Ygmgyt gom EfA `fac}lyt4>
Bgdk Gttv* Egfo \omly Dgyyfgal Mhhy gom Dgijl Gttv
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 45/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=>
#i& Jfef}lm }lomlyfoa
]ch|ac Gfy Qfoa Kvfp cgt 71 ylaft}lylm plomhyt* vl} fo lfac} h|} h` 79
fomlo}t ygftlm iv Gfy CW #01 ~ly dlo} Gfy Qfoa fopf}lm dheelydfgj h``lyt
hojv `yhe }qh
47
t|~~jflyt/ G jfef}lm h``ly oh} hojv ~yldj|mlm dhe~l}f}fho* f}gjth mfm oh} ~yhpfml g ylgthogijl gtt|ygodl gih|} }cl ylgthogifjf}v gom
`gfyoltt h` }cl ~yfdlt th gdcflplm/ ]cl Efoft}yv t}g}lm }cg} gjj l``hy}t gyl ilfoa
egml iv }cl Gfy Qfoa }h lot|yl dhe~l}f}fpl* `gfy gom pfgijl ~yfdlt fodj|mfoa
iyhgmlofoa h` plomhy igtl/ ]cl ogel h` }qh gmmf}fhogj `fyet cgpl illo
yldheelomlm }h Gfy CW `hy ylaft}yg}fho qf}c FG@/
#d& Mljgv fo yldlf~} h` w|h}lt `yhe plomhyt
Fo 70 h|} h` 91 fomlo}t #<6 ~ly dlo} IGLT t|ief}}lm w|h}lt g`}ly }fel jg~tl
h` 7> }h 973 mgvt `yhe mg}l h` ftt|l h` ylw|lt} `hy ~yh~htgj iv Gfy Qfoa
Jhomho/ ]cl Efoft}yv t}g}lm }cg} IGLT mhlt oh} t}hdk egbhyf}v h` f}let gom f}
cgt }h hi}gfo w|h}lt `yhe f}t t|i%plomhyt/ ]cl Efoft}yv* chqlply* h~folm }cg}}cl thj|}fho jflt fo cgpfoa g jhoa%}lye ~yhm|d} t|~~hy} gom ~yfdfoa dho}ygd}
qcfdc qgt t}g}lm }h il |omly dhotfmlyg}fho/
#m& Mljgv fo gddhymfoa g~~yhpgj iv Gfy CW
Fo `fpl h|} h` 71 dho}ygd}t dhodj|mlm iv Gfy Qfoa Kvfp* }cl Gfy CW }hhk g}
jlgt} }qh }h ofol eho}ct }h dhoplv ls~lomf}|yl goajl g~~yhpgj hy }ldcofdgj
t|f}gifjf}v h` go f}le* qcfdc qgt tfaof`fdgo} gom jlm }h mljgv fo dhodj|tfho h`
dho}ygd}t/ Fo ~gy}fd|jgy* `hy ~yhd|ylelo} h` Myfpl h` ^|e~ gom @|lj ^|e~ `hy
EfA 96 gfydyg`}* Gfy CW }hhk `fpl eho}ct }h elyljv dhoplv f}t g~~yhpgj }h }cl
i|mal}gyv w|h}lt h` }cl t|~~jfly/ ]cl Efoft}yv t}g}lm }cg} qcfjl }cl mljgv egv
g~~lgy fols~jfdgijl* fo ylgjf}v qclo dgtlt gyl yl`lyylm `hy }ldcofdgj hy ~yfdfoadjgyf`fdg}fho g jh} h` l``hy} ft ~|} fo/ ]cl ftt|l ft yl`lyylm }h }cl dhodlyolm Igtl
Yl~gfy Ml~h} `hy g }chyh|ac }ldcofdgj g~~yldfg}fho gom dheelo}t/ G} }felt f}
ahlt }cyh|ac g dh|~jl h` f}lyg}fhot* }c|t* dg|tfoa mljgvt/ Qcfjl }clyl ft oh
mlovfoa }cl `gd} }cg} djgyf`fdg}fho ho }ldcofdgj gom ~yfdfoa ftt|lt gyl ih}c pf}gj
gom }fel dhot|efoa* }clyl ft g ml`fof}l tdh~l `hy ylm|dfoa }cl }fel `ygelt f`
pflqlm fo }cl dho}ls} h` |yalodv h` ylw|fylelo}t/
#l& Ml`fdflo} ~yfdl olah}fg}fho tvt}le
]cl Gfy Qfoa Kvfp yh|}foljv mlt~g}dclm jl}}lyt }h }cl tchy}%jft}lm t|~~jflyt
ylw|lt}foa }cle }h ylm|dl }cl yg}lt/ Oh efo|}lt h` }cl ell}foa h` ~yfdl
olah}fg}fhot cljm qf}c }cl t|~~jflyt qlyl gpgfjgijl ho yldhym/ Gagfot} gofomlo} `hy ~yhd|ylelo} h` Mlpfdl \P%=<= `hy T]%03 Ygmgy ygftlm iv }cl Gfy
CW fo Hd}hily 9>>3* Gfy Qfoa Kvfp olah}fg}lm qf}c }qh plomhyt pfr/*
47Lf}cly E(t T~l}t gjhol hy E(t T~l}t gom E(t Gpfgo}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 46/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=7
E(t T~l}t ]ldcoh Ls~hy} gom E(t ]gtkh Ls~hy}/ ]cl dho}ygd} qgt `fogjjv
gqgymlm }h E(t ]gtkh Ls~hy} g`}ly 7= eho}ct fo Mldleily 9>>6 lplo }ch|ac
}cl mf``lylodl il}qllo }cl fof}fgj h``lylm ~yfdl h` E(t T~l}t ]ldcoh Ls~hy}
gom }cl `fogj dho}ygd} ~yfdl qgt elyljv \TM 9<>/ ]cl Efoft}yv t}g}lm }cg} gt
~ly yldheelomg}fhot h` g|mf}* Gfy Qfoa Kvfp ft egfo}gfofoa }cl efo|}lt h` ell}foat h` ~yfdl olah}fg}fhot gt qljj gt g mfgyv h` gd}fho `hy lplyv fomlo}/ F}
gmmlm }cg} gjj l``hy}t gyl egml }h olah}fg}l ~yfdlt qcfdc egv oh} il t|ddltt`|j
lplyv }fel m|l }h jfef}lm th|ydl h` t|~~jv gom pfo}gal h` lw|f~elo}/
#`& Mljgv fo dhodj|tfho h` dho}ygd}t iv Gfy Qfoat
Gfy Qfoa Jhomho ~jgdlm hojv `h|y ^Ht ho }fel # f/l/* plyv ols} mgv h` yldlf~}
h` w|h}lt `yhe IGLT/ ]cl ylegfofoa ^Ht qlyl ~jgdlm g`}ly g }fel jga h` }qh
}h 77 mgvt #7= dgtlt gom 97 }h => mgvt #`fpl dgtlt/ Mljgv fo gqgymfoa
dho}ygd}t g`}ly yldlf~} h` w|h}lt qgt oh} b|t}f`flm/ @hy fot}godl* Gfy Qfoa mfm
oh} lslydftl gmlw|g}l mftdyl}fho }h gphfm mljgvt fo ~yhd|ylelo} h` Dgijl Gttv
gom \of} Iygkl/ G|mf} hitlyplm }cg} Gfy Qfoa fof}fgjjv cljm }cl ^Ht fogilvgodl gt }cl ~yfdl w|h}lm iv IGLT `hy }cltl }qh f}let qgt ho }cl cfacly
tfml/ Chqlply* Gfy Qfoa gddl~}lm }cl tgel ~yfdlt t|itlw|lo}jv gom ~jgdlm
^Ht `hy }cltl }qh f}let g`}ly g }fel jga h` tlplo eho}ct gom }qh eho}ct
ylt~ld}fpljv/ ]cl Efoft}yv g}}yfi|}lm }cl mljgvt* fo}ly gjfg* }h }fel }gklo fo
yl`lyyfoa }cl dgtlt }h }cl jhdgj F@G/ ]cl yl~jv ft oh} }logijl gt hojv `h|y h|} h`
94 ^Ht qlyl ilvhom }cl mljlag}lm `fogodfgj ~hqlyt h` }cl Qfoa }cg} ylw|fylm
g~~yhpgj h` jhdgj F@G gom }cl ylegfofoa 76 ^Ht qlyl ~yhdlttlm iv }cl Qfoa
qf}cfo f}t hqo ~hqlyt/ ]cl Qfoa qgt* }clyl`hyl* ls~ld}lm }h gd} ~yhe~}jv fo
mldftfho%egkfoa gom gddhymlm cfaclt} ~yfhyf}v }h }cl h~lyg}fhogj dheef}elo}t
h` }cl Tlypfdlt/
Fo Ehtdhq* Gfy Qfoa dhodj|mlm }cyll dho}ygd}t `hy 99 jfolt #h|} h` }h}gj 44
jfolt `hy GO49 gfydyg`} g`}ly go fols~jfdgijl mljgv h` =9 }h 39 mgvt `yhe }cl
mg}lt h` yldlf~} h` ls~lomf}|yl goajl g~~yhpgj `yhe }cl Gfy CW/ Fo hol dgtl*
}cl Gfy CW }hhk ehyl }cgo `h|y eho}ct }h elyljv gotqly }cl w|lyv h` g
plomhy ylagymfoa }cl ylw|ftf}l jloa}c h` }cl Chtl }h il `f}}lm ho GO49 gfydyg`}/
Tfefjgyjv* }cl dho}ygd} `hy `jfac} mg}g yldhymfoa |of}t `hy Ef71 cljfdh~}lyt qgt
gqgymlm }h E(t Gpfgclj~ g`}ly g mljgv h` tfs eho}ct fo @liy|gyv 9>7> lplo
}ch|ac Gfy CW cgm g~~yhplm }cl }ygotgd}fho fo `gph|y h` Gpfgclj~ qgv igdk
fo G|a|t} 9>>6/ Fo goh}cly dgtl* Gfy Qfoa Ehtdhq |ooldlttgyfjv kl~} }cl
~yhd|ylelo} h` T~yfoa gom @hyk I|tcfoa `hy Ef71 cljfdh~}lyt ho chjm `hy 7>
eho}ct gom }hhk yl}lomlyfoa gd}fho fo B|jv 9>7> hojv g`}ly Gfy CW low|fylmgih|} }cl t}g}|t h` ~yhd|ylelo} h` }cltl }qh f}let/ ^yhd|ylelo} h` @|lj
Yla|jg}foa ^|e~ `hy Ef71 cljfdh~}lyt qgt gjth mljgvlm iv g} jlgt} lfac}
eho}ct gt Gfy Qfoa fof}fgjjv tchy}jft}lm #B|ol 9>>6 g plomhy ho }cl igtft h`
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 47/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=9
cft jhqlt} w|h}lt qch* fodfmlo}gjjv* mfm oh} `|yoftc }cl ylw|ftf}l HLE49
dly}f`fdg}l* gt ~ly dhomf}fho t}f~|jg}lm fo }cl ylw|lt} `hy ~yh~htgj/ ]cl dho}ygd}
qgt iljg}lmjv gqgymlm }h goh}cly plomhy #E(t Gpfgclj~ fo @liy|gyv 9>7>
mlt~f}l }cl `gd} }cg} Gpfgclj~ qgt }cl hojv plomhy #h|} h` `h|y qch cgm
t|ief}}lm }cl w|h}lt qf}c HLE dly}f`fdg}l qgv igdk fo Egv 9>>6/
]cl Efoft}yv gddl~}lm }cg} }clyl cgm illo mljgvt fo dhodj|mfoa dho}ygd}t `hy
Y|ttfgo t~gylt/ F} gmmlm }cg} ~yhdlm|ylt cgpl illo ~|} fo ~jgdl }h efofefrl
}cl mljgvt/ Ho ^yhd|ylelo} h` @|lj Yla|jg}foa ^|e~ }cl Efoft}yv t}g}lm }cg}
}cl HLE dly}f`fdg}l t|itlw|lo}jv t|ief}}lm iv }cl jhqlt} plomhy
#E(t Y|ttgpfg qgt `h|om }h il fopgjfm gom* }clyl`hyl* }cl dho}ygd} qgt
gqgymlm }h E(t Gpfgclj~* }cl tldhom jhqlt} plomhy/ ]cl Efoft}yv‖t yl~jv ft
oh} gddl~}gijl `hy }cl ylgtho }cg} E(t Y|ttgpfg mfm oh} `|yoftc #Egv 9>>6 }cl
egomg}hyv HLE dly}f`fdg}l gjhoa qf}c dheelydfgj w|h}lt gom* }c|t* f}t w|h}lt
tch|jm oh} cgpl illo dhotfmlylm fo }cl `fyt} fot}godl* gt ~ly dhomf}fho
t}f~|jg}lm fo }cl ylw|lt} `hy ~yh~htgj/ ]cl Efoft}yv g}}yfi|}lm }cl mljgv fo ~yhd|ylelo} h` `jfac} mg}g yldhymfoa |of}t }h mljgv fo yldlf~} h` D@G tgod}fho
#Ohpleily 9>>6* `fogjfrg}fho h` myg`} dho}ygd} qf}c }cl plomhy gom og}fhogj
chjfmgvt fo Y|ttfg ho gddh|o} h` Dcyft}egt #Bgo|gyv 9>7>/ ]cl dho}ygd} qgt
lplo}|gjjv tfaolm fo @liy|gyv 9>7>/ ]cl Efoft}yv* chqlply* mfm oh} ls~jgfo
}cl dhom|d} h` Gfy Qfoa Ehtdhq `hy |ooldlttgyfjv kll~foa }cl ~yhd|ylelo}
h` h}cly }qh f}let #T~yfoa gom @hyk I|tcfoa ho chjm `hy 7> eho}ct/
Fo ^gyft* ^Ht fo `fpl h|} h` tfs dgtlt qlyl ~jgdlm g`}ly g }fel jga ygoafoa `yhe
>4 mgvt }h 60 mgvt `yhe }cl mg}l h` yldlf~} h` w|h}lt `yhe E(t Leiygly/
#a& Jhoa jlgm }fel `hy mljfplyv
Fo Jhomho* }cl ls~ld}lm jlgm }fel `hy mljfplyv h` dyf}fdgj t}hylt `hy GB]t
pgyflm `yhe 14 mgvt #9µ eho}ct }h =0< mgvt #7<µ eho}ct* qcfdc qgt
tfaof`fdgo}jv cfacly }cgo }cl jlgm }fel h` 6> mgvt fomfdg}lm iv Gfy CW fo }cl
fomlo}t hy }cg} t}f~|jg}lm fo }cl M^E #73> mgvt egsfe|e/ Jhoaly mljfplyv
tdclm|jlt oh} hojv |omlyefolm }cl hibld}fpl h` |yalo} ~yhd|ylelo} i|} gjth
ygftlm dhodlyot hply }cl tlypfdlgifjf}v h` gfydyg`} gom }clfy t|t}gfolm
gpgfjgifjf}v `hy ~fjh} }ygfofoa g} }cl gfy igtl/ ]cl Efoft}yv t}g}lm }cg} mlt~f}l
dhodly}lm l``hy}t iv Gfy Qfoa* IGLT ft |ogijl }h t|~~jv }cl f}let qf}cfo }cl
t}f~|jg}lm ~lyfhm m|l }h oho%yldlf~} h` f}let `yhe }clfy t|i%dho}ygd}hyt/ ]cl
Efoft}yv gmmlm }cg} }cl Gfy CW }cyh|ac }cl Efoft}yv h` Ml`lodl ft fo }cl
~yhdltt h` `fogjftfoa g jhoa%}lye ~yhm|d} t|~~hy} ~yhayge qf}c IGLT }hlot|yl |ofo}lyy|~}lm t|~~jv h` t~gylt gom dhot|egijlt qf}cfo }cl t}f~|jg}lm
}fel ~lyfhm* gt yldheelomlm iv g|mf}/
49Hyfafogj Lw|f~elo} Ego|`gd}|yly
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 48/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=4
Fo dgtl h` ~yhd|ylelo} h` Leiygly t~gylt* qcfjl Gfy CW fo}lomlm }cl t}hylt }h
il mljfplylm qf}cfo ‚`h|y ch|yt― h` ~jgdlelo} h` ^Ht* }cl GHA ~yfhyf}v t}hylt
qlyl gd}|gjjv mljfplylm iv Leiygly g`}ly }fel jga h` >7 }h 66 mgvt/ ]cl jlgm
}fel `hy mljfplyv qgt tfaof`fdgo} dhotfmlyfoa }cg} }cltl qlyl tfoajl th|ydl
~yhd|ylelo} `yhe }cl ego|`gd}|yly h` gfydyg`} }cg} cgt g qhyjmqfml d|t}hely t|~~hy} ol}qhyk* fodj|mfoa hol fo @ygodl/ ]cl Efoft}yv t}g}lm }cg} ‚`h|y
ch|yt― w|h}lm fo }cl fomlo}t ft igtlm ho }cl gtt|e~}fho }cg} t}hdkt gyl
gpgfjgijl fo }cl qgylch|tl/ T|dc g }fel `ygel g~~lgyt g jf}}jl |oylgjft}fd gom
|ogdcflpgijl `hy }cl ylgtho }cg} f` }cl f}le ft oh} ylgmfjv gpgfjgijl ‚h`` }cl
tclj`― }cl plomhy ohyegjjv w|h}lt g jlgm }fel h` `lq qllkt `hy f}t
~yhd|ylelo}/ ]cl Efoft}yv `|y}cly gmmlm }cg} E(t Leiygly cgm gjylgmv
`hyqgymlm g jft} h` t|~~jflyt }h Gfy CW gom l``hy}t gyl g`hh} }h lo}ly fo}h g
dho}ygd} gayllelo} qf}c }cl t|~~jflyt/
#c& @gfj|yl }h gmclyl }h dho}ygd} mljfplyv tdclm|jlt
Fo tfs dho}ygd}t lsgefolm iv g|mf} `hy ~|ydcgtl h` t~gylt `hy GO49 gfydyg`} }clY|ttfgo plomhyt `gfjlm }h egfo}gfo }cl hyfafogj hy }cl ls}lomlm mljfplyv
tdclm|jlt/ Hojv 7> h|} h` 44 jfolt qlyl mljfplylm qf}cfo }cl tdclm|jl
fomfdg}lm fo }cl dho}ygd}t; 71 jfolt qlyl mljfplylm(~gy}fgjjv mljfplylm g`}ly g
mljgv ygoafoa `yhe 71 mgvt }h 37> mgvt #91 eho}ct; gom }cl ylegfofoa tfs
jfolt qlyl oh} mljfplylm lplo g`}ly g }fel jga h` 40< mgvt }h 31> mgvt
#96 eho}ct gt h` G|a|t} 9>7>/ Fodfmlo}gjjv* oh jfw|fmg}lm mgegalt #JM
qlyl jlpflm ho }cl plomhyt* }ch|ac ~yhpfmlm `hy fo }cl dho}ygd}t* `hy }clfy
`gfj|yl }h t|~~jv }cl t}hylt iv }cl mg}lt t~ldf`flm fo }cl dho}ygd}t/ Oho%t|~~jv
h` dyf}fdgj GHA f}let ho }fel gmef}}lmjv g``ld}lm }cl `jll} tlypfdlgifjf}v h`
GO49 gfydyg`} gom cge~lylm }cl h~lyg}fhogj dheef}elo}t h` }cl FG@/ ]cl
Efoft}yv t}g}lm }cg} }cl `fyet cgpl illo gtklm }h ylef} }cl JM geh|o} fo
ylt~ld} h` gjj }cl dgtlt qclyl mljgvt cgpl }gklo ~jgdl fo mljfplyv h` t~gylt/
Jfklqftl* mljfplyv h` 7> ^fjh} ^gygdc|}lt `hy EfA 96 gfydyg`} dho}ygd}lm ho
`gt}%}ygdk fo Tl~}leily 9>>3 g} g }h}gj dht} h` \TM 66*66> qgt mljgvlm iv <4
mgvt `hy qcfdc oh jfw|fmg}lm mgegalt qlyl jlpflm ho }cl `fye
#E(t YGD%EfA/ ]cl Efoft}yv t}g}lm }cg} E(t YGD%EfA ft }cl hojv plomhy
g|}chyfrlm }h t|~~jv t~gylt `hy EfA 96 gfydyg`} gt ~ly Y|ttfgo mldyll/ Tfodl
}cl ~yhd|ylelo} qgt dgyyflm h|} |omly Alolygj Dho}ygd} tfaolm il}qllo }cl
Y|ttfgo tfml gom }cl Fomfgo tfml fo 7666* oh JM qgt jlpflm ho E(t YGD%EfA
`hy mljgv fo t|~~jv h` ~fjh} ~gygdc|}lt* gt ~ly ~yhpftfhot h` }cl dho}ygd}/ ]cl
`gd}* chqlply* ylegfot }cg} f} }hhk go hplygjj 71 eho}ct #G~yfj 9>>3 }h G|a|t}9>>6 `hy }cl dyf}fdgj mlegom `hy }cft pf}gj `jfac} tg`l}v lw|f~elo} }h il el}
`yhe mg}l h` ygftfoa h` fomlo} iv }cl Gfy CW* }clyliv ml`lg}foa }cl plyv
~|y~htl h` }gkfoa |~ }cl ~yhd|ylelo} ho `gt}%}ygdk/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 49/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
==
#f& Gmpgo}gal h` efofe|e hymly w|go}f}v gom phj|el mftdh|o}
oh} hi}gfolm
]clyl qlyl fodhotft}lodflt fo g~~yhgdc ho }cl ~gy} h` Gfy Qfoa Jhomho qcfjl
gpgfjfoa h` }cl gmpgo}gal h` efofe|e hymly w|go}f}v #EHW `yhe IGLT/
Tfefjgyjv* }cl gmpgo}galt h` mftdh|o} ho i|jk hymlyt hy phj|el mftdh|o}t
h``lylm iv IGLT qlyl oh} gpgfjlm h` fo o|eily h` dgtlt44/ ]cl Efoft}yv
t}g}lm }cg} EHW dhotfmlyg}fhot qfjj il }gklo fo}h gddh|o} qclylply `lj}
gmpgo}galh|t/ F} gmmlm }cg} Gfy Qfoa mhlt oh} cgpl }cl ml}gfjt gih|} }cl
ylw|fylelo} h` i|jk hymlyt `hy }cl ~gy}fd|jgy `jll} gom hojv w|go}f}flt fomfdg}lm
fo }cl fomlo}t ygftlm iv }cl Gfy CW gyl ~yhdlttlm/ ]cl Efoft}yv ylf}lyg}lm }cg}
}cl Gfy CW ft fo }cl ~yhdltt h` `fogjfrfoa g jhoa%}lye t|~~hy} dho}ygd} }cyh|ac
Efoft}yv h` Ml`lodl qcfdc tch|jm hipfg}l }cft ~yhijle }h g jgyal ls}lo}/
#b& @jgqt fo ~yfdfoa h` fomlo} gom ~yfdl gohegjflt
]cl el}chm h` ~yfdfoa h` fomlo}t iv Gfy CW qgt lf}cly igtlm ho gttlttlm ~yfdlt hy }cl jgt} ~|ydcgtl ~yfdlt* qcfdc g~~lgylm }h il `jgqlm/ Fo Kvfp* c|al
pgyfg}fho h` 77 ~ly dlo} }h 90< ~ly dlo} qgt oh}fdlm il}qllo }cl lt}feg}lm
~yfdlt h` }cl fomlo}t ygftlm iv Gfy CW gom }cl gd}|gj dho}ygd} ~yfdlt/
Tfefjgyjv* ~yfdl w|h}lm iv IGLT `hy t|~~jv h` dly}gfo f}let4= `hy GB]t qgt
914 ~ly dlo} gom <04 ~ly dlo} cfacly }cgo }cl ~yfdl gttlttlm iv }cl Gfy CW/
@|y}cly* }clyl qgt oh ~yfdfoa ~hjfdv fo `hydl }h dgyyv h|} ~|ydcgtl h` t~gylt `hy
}cl GB]t fo g `gfy gom }ygot~gylo} egooly/ @hy fot}godl* `hy t|~~jv h` ^T^
Jhqlyfoa Jfol* IGLT w|h}lm }qh mf``lylo} yg}lt #AI^ 010/=9 gom AI^
<34/30 lgdc qf}cfo }cl tgel dgjlomgy vlgy 9>>6/ Tfefjgyjv* `hy Dgijl Gttv
9= ^6 gom Dgijl Gttv 9= ^1 * IGLT w|h}lm }qh mf``lylo} yg}lt h` AI^ 7*31<
lgdc fo Egydc 9>>6 gom AI^ 16</34 lgdc fo Hd}hily 9>>6/ ]cl Gfy QfoaJhomho gayllm #B|ol 9>7> }cl ollm `hy `hye|jg}fho h` go g|}clo}fd goo|gj
~yfdl jft} qcfdc qh|jm `gdfjf}g}l dhe~gyftho h` w|h}lt qf}c }cl g~~yhplm ~yfdl
jft}/
]cl Efoft}yv gddl~}lm }cg} ~yfdfoa h` fomlo}t `hy t~gylt h` \kygfofgo hyfafo
cgm gjqgvt illo g ~yhijleg}fd gylg gt }cl gttlttlm ~yfdl hy }cl J^^ mh oh}
afpl g ylgjft}fd mg}|e mlt~f}l lslydftfoa m|l mfjfalodl/ ]cl ~yhijle ft `|y}cly
dhe~h|omlm iv mlegom%t|~~jv ag~ gom }cl }lomlodv h` }cl `hyely Thpfl}
ijhd dh|o}yflt }h w|h}l lyyg}fd ~yfdlt/ Ho ~yfdfoa h` GB] t~gylt }cl Efoft}yv
t}g}lm }cg} IGLT `ylw|lo}jv dcgoal }clfy ~yfdl jft} gom dho`fye }cg} }clfy
~yfdlt gyl gt ~ly }cl d|yylo} g~~yhplm yg}l jft}/ Olah}fg}fhot qf}c IGLT gjthmfm oh} vfljm mltfylm ylt|j}t/ F} gmmlm }cg} }cl Gfy CW ft fo }cl ~yhdltt h`
44 Dgijl Gttv 9= ^6* Dgijl Gttv 9= ^1* T}gy}ly Dho}gd}hy gom Chtl Gttv4=
Bgdk Gttv Egfo \omly Dgyyfgal Mhhy gom ]qfo Ml}hog}hy \of}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 50/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=<
mygqfoa |~ g `gfy gom }ygot~gylo} ~yfdfoa ~hjfdv qf}c IGLT }cyh|ac Efoft}yv
h` Ml`lodl/
FP/ Dhodj|tfho
]h t|e |~* ~yhd|ylelo} h` dyf}fdgj gom |yalo} gpfg}fho t}hylt }cyh|ac FomfgoLeigttflt giyhgm lsle~jf`flm c|al gom |ols~jgfolm mljgvt g} lplyv t}gal/
Mljgvt qlyl hitlyplm fo fopf}foa dheelydfgj h``lyt `yhe }cl ~yht~ld}fpl
plomhyt/ ]cl dho}ygd}t qlyl oh} gqgymlm feelmfg}ljv g`}ly hi}gfofoa
ls~lomf}|yl goajl tgod}fho `yhe }cl Gfy CW/ ]cl mldftfho%egkfoa g} }cl g~ls
jlplj qgt }gymv gom jlm }h mljgv fo dhodj|tfho h` dho}gd}t fo g o|eily h` dgtlt/
]clyl qlyl aygpl gohegjflt il}qllo }cl lt}feg}lm ~yfdlt h` fomlo}t gom }cl
gd}|gj dho}ygd} ~yfdlt/ ]cl dho}ygd} mljfplyv tdclm|jlt qlyl jhoaly }clyliv
tlyfh|tjv |omlyefofoa }cl |yalodv h` ~yhd|ylelo}/ ]cl plomhyt `gfjlm }h
gmclyl }h }cl mljfplyv tdclm|jlt `hy qcfdc oh jfw|fmg}lm mgegalt qlyl jlpflm/
]cl t~gylt t|~~hy} `hy GB] h~lyg}fhot fo Fomfg qgt ~hhy gt }cl Gfy CW qgt
vl} }h mygq |~ g jhoa%}lye ~yhm|d} t|~~hy} ~yhayge qf}c }cl ego|`gd}|yly h` }cl gfydyg`}/ ]cl Efoft}yv‖t gddl~}godl h` }cl `gd}t hojv |omlytdhylt }cl ollm
`hy ylpge~foa }cl qchjl ~yhdlm|yl `hy ~yhd|ylelo} h` dyf}fdgj gom |yalo}
gpfg}fho t}hylt }cyh|ac Fomfgo Leigttflt/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 51/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=0
DCG^]LY FFF 2 GFY @HYDL
^yhd|ylelo}
4/7 Gphfmgijl ls~lomf}|yl ho ~yhd|ylelo} h` t~gylt
Mljgv fo lslydftfoa h~}fho djg|tl jlm }h go gphfmgijl ls~lomf}|yl h`
n =/96 dyhyl fo }cl ~yhd|ylelo} h` t~gylt/
Gfy CW ~jgdlm }qh t|~~jv hymlyt ho }qh Y|ttfgo plomhyt fo Hd}hily gom
Ohpleily 9>>0 `hy ~yhd|ylelo} h` 71> gom 7> f}let h` –F7‖ jlplj t~gylt g} g
dht} h` \TM 7>*>96*613 gom \TM =*60<*360 ylt~ld}fpljv `hy tl}}foa |~ h` 9om
jfol tlypfdfoa h` yh}gijlt(gaaylag}lt h` T|%4> EKF g} Oh/ 9 Qfoa/ Ml}gfjt h`
}cl }qh dho}ygd}t gjhoa qf}c }cl }lyet h` gayllelo} `hy }cl h~}fho djg|tl gyl
afplo fo }cl }gijl iljhq2
Tj/
Oh/
Plomhy Mg}l h` hymly(
dho}ygd}
O|eily
h` f}let
Pgj|l H~}fho djg|tl dhomf}fhot
7/ Bhfo} T}hdk Dhe~gov‚Gpfg}fhoChjmfoaDhe~gov―‚T\KCHF―
77 Hd}hily 9>>0
71> \TM 7>*>96*613 ]cl i|vly #f/l/ }cl Fomfgo Gfy @hydl #FG@&& cgm }cl yfac} }h ~jgdl g tl~gyg}l hymly ho }cltljjly }fjj }cl ls~fyv h` qgyygo}v ~lyfhm `hy }cllw|f~elo} g} }cl tgel ~yfdlt
~yhpfmlm }cg} }cl mljfplyv h` }cl lw|f~elo} hymlylm |omly }cl h~}fho djg|tl qgt il`hyl47 Egydc 9>>1/ Fo dgtl*mljfplyv qgt g`}ly 47 Egydc9>>1* }cl dht} qh|jm illtdgjg}lm }cyh|ac }clg~~jfdg}fho h` g e|}|gjjvgayllm ltdgjg}fho `hye|jg/
9/ @lmlygj T}g}l\of}gyvLo}ly~yftl‚^yhm|d}fhoGtthdfg}fho
\ygj h~}fdgjgomEldcgofdgj^jgo}―
9> Ohpleily 9>>0
7> \TM =*60<*360 ]cl ~jgdlelo} h` }clgmmf}fhogj ( tl~gyg}l hymly tch|jm il ho hy il`hyl 47Egydc 9>>1/ Ilvhom }cftmg}l* }cl dht} qh|jm il
dgjd|jg}lm gt ~ly }cl lsft}foa ~yfdfoa ~cfjhth~cv ~ylpgfjfoag} }cl }fel/
7 –F‖ Jlplj5 9om jfol tlypfdfoa g} Qfoa jlplj #f/l/ Fo}lyelmfg}l jlplj&
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 52/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=1
Fo G|a|t} 9>>1* FG@ fof}fg}lm goh}cly ~yh~htgj `hy }cl ~yhd|ylelo} h` }cl
tgel f}let `hy Oh/7< Qfoa/ Gfy H``fdly%fo%Dcgyal Egfo}logodl #GHE&
gddhymlm –Fo ^yfodf~jl G~~yhpgj‖ fo G|a|t} 9>>1 `hy ~yhd|ylelo} h` }cltl
t~gylt |omly }cl h~}fho djg|tl g`}ly gjjhqfoa ltdgjg}fho `hy }cl vlgy 9>>1 g}
}cl yg}l h` `h|y ~ly dlo} gt ~ly }cl gayllm ~yfdl ltdgjg}fho ~cfjhth~cv il}qllo E(t Yhthihyhols~hy} #YHL&* Y|ttfg gom }cl Fomfgo Ahplyoelo}/
Chqlply* Efoft}yv(Gfy CW `gfjlm }h lslydftl }cl h~}fho djg|tl }fjj 47
Mldleily 9>>1* }cl mg}lt |~ }h qcfdc ltdgjg}fho h` 9>>1 qgt pgjfm/ Fo
Bgo|gyv 9>>3* ih}c }cl plomhyt dho`fyelm }clfy ylgmfoltt }h t|~~jv }cltl f}let
g} }cl yg}lt h` 9>>3/ Fo Egv 9>>3* }cl Dhe~l}lo} @fogodfgj G|}chyf}v
gddhymlm g~~yhpgj `hy Gddl~}godl h` Oldlttf}v #GHO& g} 9>>3 ~yfdl jlplj/
Chqlply* }cl Efoft}yv fo Hd}hily 9>>3 ~jgdlm t|~~jv hymly `hy 704 t~gylt g} g
dht} h` \TM 77*747*964 #n =1/30 dyhyl& g} 9>>6 ~yfdl jlplj ho Bhfo} T}hdk
Dhe~gov ‚Gpfg}fho Chjmfoa Dhe~gov― T|kchf gom 7> t~gylt fo Ohpleily
9>>3 g} g dht} h` \TM <*417*=39 #n 94/7> dyhyl& g} 9>>3 ~yfdl jlplj ho @lmlygj
T}g}l \of}gyv Lo}ly~yftl ‚^yhm|d}fho Gtthdfg}fho \ygj h~}fdgj gom Eldcgofdgj
~jgo}―/
]c|t* }cl t~gylt qcfdc dh|jm cgpl illo ~yhd|ylm |omly h~}fho djg|tl fo 9>>1
g} g }h}gj dht} h` \T- 7<*<>0*77>* qlyl gd}|gjjv ~yhd|ylm g} g dht} h`
\T-70*<>9*11< ylt|j}foa fo go gphfmgijl ls~lomf}|yl h` \T -660*00<
#n =/96 dyhyl&9 ho ~yhd|ylelo} h` 714 t~gylt/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm fo G~yfj 9>77 }cg} ~yhd|ylelo} h` }cl
t~gylt |omly }cl h~}fho djg|tl h` }cl lsft}foa dho}ygd}t* qcfdc qgt pgjfm }fjj
Egydc 9>>1* qgt oh} `lgtfijl gt }cl ylw|fylelo} `hy t~gylt `hy Oh/7< Qfoaqgt dgjd|jg}lm hojv fo G|a|t} 9>>1 gom f} qh|jm oh} cgpl illo gmpgo}galh|t
}h ~yhd|yl }cl lw|f~elo} il`hyl tl}}foa |~ }cl `gdfjf}flt/ Efoft}yv‖t yl~jv ft oh}
gddl~}gijl gt G|mf} cgt qhyklm h|} }cl gphfmgijl ls~lomf}|yl m|l }h oho
lslydftfoa h` h~}fho djg|tl iv Mldleily 9>>1* qclo w|go}f}v pl}}foa qgt
g~~yhplm iv GHE iv G|a|t} 9>>1 gom }cl ylw|fylelo} qgt |yalo}/ ]c|t*
`gfj|yl fo ~jgdlelo} h` t|~~jv hymly iv Mldleily 9>>1 ylt|j}lm fo go
gphfmgijl ls~lomf}|yl h` n =/96 dyhyl/ Iltfmlt* m|l }h mljgv fo ~yhd|ylelo}
h` t~gylt fo`ygt}y|d}|yl lt}gijftclm g} Oh/7< Qfoa gjth ylegfolm fmjl `hy qgo}
h` t~gylt `hy dhotfmlygijl }fel/
9
7 \T- 5 n =4
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 53/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=3
4/9 \o`y|f}`|j ls~lomf}|yl ho ~yhd|ylelo} h` `jgyl
dgy}yfmalt
Ls~lomf}|yl h` n
4/>6 dyhyl fod|yylm ho ~yhd|ylelo} h` `jgylt qgtylomlylm qgt}l`|j m|l }h ls~fyv h` `jgyl dgy}yfmalt/
Fo Egydc 7660* Efoft}yv h` Ml`lodl #Efoft}yv& dhodj|mlm g dho}ygd} `hy
t|~~jv h` DEMT4
}h il |tlm ho }cl EfA 97 Iftho gfydyg`} |~aygmg}fho ~yhbld}/
]cl dho}ygd}* fo}ly gjfg* fodj|mlm t|~~jv h` 9>*>>> FY `jgylt ls~lomgijlt
#`jgylt& g} g dht} h` \TM 1>>*>>> #n 4/70 dyhyl&=
qf}c g mljfplyv tdclm|jl h`
Egv 7661/ ]cl ylw|fylelo} h` }cl `jgyl dgy}yfmalt qgt ~yhbld}lm gom
~yhd|ylelo} qgt egml fo dhothogodl qf}c |~aygmg}fho h` 79< EfA Iftho
gfydyg`} tdclm|jlm }h dheelodl `yhe 7663 gom il dhe~jl}lm iv Tl~}leily
9>>7/ @|y}cly* }clyl qgt gmmf}fhogj ylw|fylelo} ho gddh|o} h` }qh h}cly
gfydyg`} `jll}t* f/l/ EfA 94 gom EfA 91* ho qcfdc }cl DEMT tvt}le qgt gjth}h il fot}gjjlm/ Afplo }cft ylw|fylelo} gom |~aygmg}fho tdclm|jl gom kll~foa
fo pflq }cl jfef}lm tclj`%jf`l h` tlplo vlgyt h` }cl `jgylt* f} qgt ~jgoolm }h
|}fjftl }cl lo}fyl t}hdk gagfot} }cl DEMT ~yhbld}t h` gjj }cyll `fac}ly `jll}t < iv
9>>9/ Gt }cl |~aygmg}fho ~yhbld} qgt ~yhaylttfoa tjhq m|l }h mljgv fo
fomfaloh|t mlpljh~elo} h` dly}gfo gpfhofdt tvt}let dh|~jlm qf}c }cl mljgv fo
`jfac} }lt}foa* }cl mljfplyv qgt t}gaalylm fo G|a|t} 7666 }fjj B|jv 9>>9* }h
tvodcyhoftl }cl mljfplyflt h` `jgyl dgy}yfmalt th gt }h ell} }cl h~lyg}fhogj
ylw|fylelo} h` |~aygmlm Iftho gfydyg`} fom|d}lm fo }cl `fljm |of}t/ ]cl `fye
dhe~jl}lm }cl lo}fyl t|~~jv h` `jgylt fo }cyll jh}t h` 9=>* 79> gom 76*0=> fo
@liy|gyv 7661* Tl~}leily 7666 gom B|jv 9>>9 ylt~ld}fpljv/
G|mf} lsgefog}fho ylplgjlm }cg} h|} h` 9>*>>> `jgylt* hojv 46> `jgylt0 qlyl
|}fjftlm qcfjl 1> qlyl ylomlylm |otlypfdlgijl fo Ohpleily 9>>1/ ]cl
ylegfofoa 76*<=> `jgylt dht}foa n 4/>6 dyhyl lscg|t}lm }clfy tclj` jf`l h` tlplo
vlgyt #f/l/ |~ }h 9>>6& fo t}hyl/ Gfy T}hygal ^gyk #GT^& fo }clfy yl~jv t}g}lm
#B|ol 9>7>& }cg} }cl ylgthot `hy oho%ftt|l h` }cl f}le qgt oho%gpgfjgifjf}v h`
yljlgtl hymly }ch|ac t}hdk ~htf}fho h` }cl f}le qgt yla|jgyjv ilfoa `hyqgymlm
}h FG@ ho g w|gy}lyjv igtft/
4 Dh|o}ly Elgt|yl Mft~lotfoa Tvt}le #DEMT& ft go gfyihyol ml`lotfpl tvt}le
qcfdc ~yh}ld}t }cl gfydyg`} gagfot} ygmgy a|fmlm gom fo`yg ylm tllkfoa gom ayh|omjg|odclm go}f gfydyg`} efttfjlt/
=7 \TM 5 n =</74
< 497 gfydyg`} #79< EfA 97* =3 EfA 94 gom 7=3 EfA 91&0
H|} h` 46>* 0> `jgylt qlyl t|~~jflm mfyld}jv }h Y|ttfg gom qlyl |tlm m|yfoaMltfao gom Mlpljh~elo} ~cgtl* 4>> `jgylt qlyl |tlm `hy }yfgjt gom ylegfofoa 4>qlyl ftt|lm }h ml`lodl lt}gijftcelo} il}qllo 9>>= gom 9>>1/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 54/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
=6
Efoft}yv* fo @liy|gyv 9>77* t}g}lm }cg} }cl chjmfoa h` `jgylt fo }cl t}hylt qgt
oldlttgyv m|l }h ~ylpgfjfoa tld|yf}v tdlogyfh/ F} `|y}cly gmmlm }cg} gt H~t
ylw|fylelo} mfm oh} gyftl }fjj 9>>6* }cl f}le qgt oh} yljlgtlm i|} kl~} fo }cl
t}hdk/ Ho }cl h}cly tfml* fo dho}ygmfd}fho h` Efoft}yv‖t yl~jv* Gfy CW gddl~}lm
fo Bgo|gyv 9>77 }cg} 76*<=> `jgylt qlyl mlehjftclm g`}ly tclj` jf`l ls~fyv m|l}h mljgv fo |~aygmg}fho ~yhbld}/ F} `|y}cly gmmlm }cg} qgt}l`|j ls~lomf}|yl m|l
}h jf`l ls~fyv h` `jgylt dgo il gphfmlm iv aygo}foa jf`l ls}lotfho `hy agfo`|j
|}fjftg}fho h` gpgfjgijl t}hdk/ Gt ylagymt Gfy CW dho}lo}fho }cg} }cl `jgylt
dh|jm oh} il |}fjftlm m|l }h mljgv fo |~aygmg}fho* Gfy CW gya|elo} qgt oh}
dhopfodfoa gt }cl mljfplyv h` }cl |~aygmlm gfydyg`} qgt mhol fo g ~cgtlm
egooly ilafoofoa `yhe 7663%66 gom dhe~jl}lm fo 9>>1%>3/ Iv 9>>=%><*
olgyjv 3> ~ly dlo} h` }cl |~aygmlm gfydyg`} f/l 60 h|} h` 79< cgm illo yldlfplm
g`}ly |~aygmg}fho gom }cltl `jgylt dh|jm il ftt|lm }h h~lyg}foa |of}t |~ }h
9>>6/ Efoft}yv‖t yl~jv ft gjth tfjlo} ho chq }cl }ygfofoa ylw|fylelo} h` EfA
Iftho el} iv chjmfoa h` gjj `jgylt fo }cl t}hdk/ Iltfmlt* Efoft}yv fo }clfy yl~jv
gjth t}g}lm }cg} kll~foa fo pflq }cl g|mf} hitlypg}fho gom }h fe~yhplegogalelo} h` t|dc ls~lomgijl t}hyl* Gfy CW ylpflqlm }cl lsft}foa tvt}le
gom ftt|lm oldlttgyv fot}y|d}fhot#Bgo|gyv 9>77& }h Dheegomt(LM(GT^ `hy
fo}feg}fho h` ls~fyv h` t}hylt qljj fo }fel/
Chqlply* }cl `gd} ylegfot }cg} }cl ls~lomf}|yl h` n 4/>6 dyhyl qgt ylomlylm
|o`y|f}`|j m|l }h jf`l ls~fyv h` `jgyl dgy}yfmalt il`hyl ilfoa ~|} |~ }h |tl fo
h~lyg}foa tw|gmyhot/
Dho}ygd} Egogalelo}
4/4 Ls}yg ls~lomf}|yl ho ~yhd|ylelo} h` Egfo Yh}hy Ijgml
m|l }h oho%gpgfjfoa h` dho}ygd}|gj ~yhpftfhot
@gfj|yl }h lslydftl yl~lg} hymly djg|tl ylt|j}lm fo go ls}yg
ls~lomf}|yl h` n 7/7= dyhyl ho ~yhd|ylelo} h` 7< Egfo Yh}hy Ijgml/
Fo G~yfj 9>>1* Gfy CW dhodj|mlm g dho}ygd} qf}c E(t KT Gpfg Jgpfg `hy
~yhd|ylelo} h` 4> tl}t h` Egfo Yh}hy Ijgml#EYI& `hy Ef71 Cljfdh~}ly
N \TM 63*7>> #n ==/7< jgkc&1 ~ly tl}/ ]cl dho}ygd} fo}ly gjfg* dho}gfolm
‚h~}fho― gt qljj gt ‚yl~lg}― hymly djg|tl/ \omly }cltl djg|tlt* }cl i|vly cgm}cl yfac} }h ~jgdl tl~gyg}l hymly ho }cl tljjly |~ }h <> ~ly dlo} h` }cl hyfafogj
w|go}f}v qf}cfo }cl d|yylodv h` }cl dho}ygd} gom <> ~ly dlo} h` }cl hyfafogj
1 7 \TM5 n =<
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 55/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<>
w|go}f}v qf}cfo 79 eho}ct `yhe }cl mg}l h` yldlfpfoa }cl jgt} jh} |omly h~}fho
gom yl~lg} hymly djg|tlt ylt~ld}fpljv/ Gt ~ly }cl }lyet h` }cl dho}ygd}* }cl
t|~~jfly qgt }h dhe~jl}l }cl t|~~jv iv Hd}hily 9>>1 gom }cl tgel qgt
t|~~jflm qf}cfo }cl }fel ygel f/l/ iv 93 Tl~}leily 9>>1/ ]c|t* }cl hymly
|omly h~}fho gom yl~lg} h~}fho djg|tl dh|jm il ~jgdlm |~ }h Hd}hily 9>>1 gomTl~}leily 9>>3 ylt~ld}fpljv/
Clgmw|gy}lyt Egfo}logodl Dheegom ygftlm go |yalo} fomlo} fo B|jv 9>>1 `hy
~yhd|ylelo} h` 4< tl}t h` EYI/ Fo G|a|t} 9>>1* Gfy CW mldfmlm }h ~yhd|yl
7< tl}t |omly h~}fho djg|tl h` }cl dho}ygd} h` G~yfj 9>>1/ Chqlply* Gfy CW
ftt|lm go gmmlom|e }h dho}ygd} fifm fo Ohpleily 9>>1 `hy ~yhd|ylelo} h` 7<
tl}t hojv N \TM 63*7>> #n ==/>1 jgkc&3 ~ly EYI |omly h~}fho djg|tl g`}ly g
mljgv h` }cyll eho}ct/ @hy ylegfofoa 9> tl}t* Gfy CW ftt|lm Y@^ fo Bgo|gyv
9>>3 gom g dho}ygd} qgt dhodj|mlm qf}c E(t Gpfgrg~dcgt} `hy ~yhd|ylelo} h`
9> tl}t N L|yh 30*<>1 #n <7/0< jgkc&6 ~ly tl}/ ]c|t* 7< EYI qcfdc dh|jm il
~yhd|ylm g} g dht} h` \TM 7*=17*<>> #n 0/07 dyhyl& |omly yl~lg} hymly djg|tl
qlyl ~yhd|ylm g} g dht} h` L|yh 7*961*0>< #n 1/1< dyhyl& fo G|a|t} 9>>3/ ]cft
ylt|j}lm fo go gphfmgijl ls~lomf}|yl h` n 7/7= dyhyl/
Gfy CW t}g}lm* fo G~yfj 9>7>* }cg} ih}c }cl –h~}fho djg|tl‖ gt qljj gt –yl~lg}
hymly‖ dgooh} il lslydftlm gt ~ly ~yhpftfho h` Ml`lodl ^yhd|ylelo} Ego|gj
#M^E& 9>>0/ F} `|y}cly gmmlm }cg} |omly }cl ~hqly h` GHE gt D@G* hojv 7<
tl}t dh|jm il ehyl ~yhd|ylm/ Efoft}yv gjth* fo @liy|gyv 9>77* t}g}lm }cg} g
egsfe|e h` 7< EYIt dh|jm cgpl illo ~yhd|ylm gagfot} }cl h~}fho hy yl~lg}
djg|tl fyylt~ld}fpl h` }cl `gd} qcl}cly h~}fho djg|tl hy yl~lg} djg|tl hy ih}c
qlyl |tlm gt ~ly ~yhpftfho h` M^E%9>>0/ Ho }cl h}cly tfml* Gfy CW gddl~}lm}cg} g~~jfdgifjf}v h` Yl~lg} hymly dh|jm cgpl illo lslydftlm hojv g`}ly }cl
dhe~jl}fho h` t|~~jflt h` ~ylpfh|t hymly gom }cft qh|jm cgpl illo ~httfijl
hojv g }ly 47 B|jv 9>>3 #f/l/ gt ~ly gmmlom|e ftt|lm fo Ohpleily 9>>1&/
]cl yl~jv ft oh} gddl~}gijl tfodl M^E%9>>0 mfm oh} ls~ylttjv `hyifm lslydftl
h` yl~lg} gom go h~}fho djg|tl tfe|j}golh|tjv ohy ~yhcfif}lm lo`hydlelo} h`
lsft}foa jlagjjv ifomfoa dho}ygd}t/ Olf}cly mfm }cl dho}ygd} t~ldf`v }cg}
lslydftl h` }cl h~}fho djg|tl ohy }cl yl~lg} djg|tl qlyl e|}|gjjv lsdj|tfpl/
]clyl`hyl* fophkfoa h` dho}ygd}|gj dhomf}fhot qcfdc lot|ylm }cg} ls~lomf}|yl
h` ~|ijfd eholvt ft oh} ~yfeg `gdfl ehyl }cgo }cl hddgtfho mlegomlm qgt
ih}c ~httfijl gt qljj gt oldlttgyv/ ]cl Efoft}yv‖t dho}lo}fho }cg} hymly |omly yl~lg} hymly djg|tl dh|jm cgpl illo ~jgdlm g`}ly 47 B|jv 9>>3 ft `gd}|gjjv
fodhyyld} gt }cl yl~lg} hymly djg|tl dh|jm cgpl illo |}fjftlm gov}fel |~ }h
3 7 \TM 5 n ==/696
7 L|yh 5 n <6/1>
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 56/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<7
93 Tl~}leily 9>>3/ @|y}cly* g|mf} oh}fdlm }cg} fo B|jv 9>>1 f}tlj` E(t Gpfg
Jgpfg cgm h``lylm }h t|~~jv 4> gmmf}fhogj tl}t #`hy h~}fho gom yl~lg} djg|tlt&
g} lsft}foa yg}l h` \TM 63*7>> ~ly |of}* f` hymly qgt ~jgdlm iv 9< B|jv 9>>1
gom gmpgodl qgt yljlgtlm/ Qcfjl egkfoa }cl h``ly* }cl `fye gjth t}g}lm
~httfifjf}v h` fodylgtl fo ~yfdlt h` EYI fo olgy `|}|yl/ Ylagymfoa ~yhd|ylelo}h` hojv 7< tl}t |omly GHE ~hqly* Gfy CW dh|jm cgpl g~~yhgdclm ols} cfacly
D@G }h gpgfj ilol`f} h` yl~lg} hymly djg|tl* `hy qcfdc t|``fdflo} }fel qgt
gpgfjgijl/
]c|t* `gfj|yl }h lslydftl yl~lg} hymly gom h~}fho djg|tl jlm }h ls}yg
ls~lomf}|yl h` n 7/7= dyhyl/
4/= Gphfmgijl jhtt ho `giyfdg}fho h` yl`|ljjlyt
Go foplt}elo} h` n 7/0< dyhyl fod|yylm fo 9>>< ho ~yhd|ylelo} h` 9= dcgttft ylegfolm fmjl `hy }cl jgt} `fpl vlgyt m|l }h mljgv fo
`giyfdg}fho h` yl`|ljjlyt/ M|l }h oho fophkfoa h` h~}fho djg|tl* go
gphfmgijl ls~lomf}|yl h` n 93/4< jgkc qgt fod|yylm ho ~yhd|ylelo}
h` tlplo yl`|ljjlyt gom Ahplyoelo} qgt gjth mloflm f}t `hy`lf}|yl
djgfe h` n 93/16 jgkc/
Fomfgo Gfy @hydl gdw|fylm << Gtchk Jlvjgom dcgttft g} g dht} h` n 4/13 dyhyl
m|yfoa @liy|gyv%Egydc 9>></ ]cltl dcgttft qlyl }h tlypl gt g igtl `hy
`giyfdg}fho h` yl`|ljjlyt h` 77 Kfjh Jf}ylt #KJ& dg~gdf}v/ Fo Tl~}leily 9>><*
Gfy CW ~jgdlm }qh t|~~jv hymlyt ho E(t Tkv}ldc gom E(t T}gomgym Dgt}foa
`hy t|~~jv gom `giyfdg}fho h` 93 gom 91 yl`|ljjlyt ylt~ld}fpljv N n 77/1< jgkc
~ly yl`|ljjly/ E(t T}gomgym Dgt}foa t|~~jflm }cl yl`|ljjlyt m|yfoa G|a|t}
9>>0 gom Egv 9>>3/ Chqlply* }cl t|~~jv hymly ~jgdlm ho E(t Tkv}ldc qgt
dgodljjlm fo Bgo|gyv 9>>3 gt }cl `fye dh|jm oh} t|~~jv }cl hymlylm w|go}f}v
fot~f}l h` yl~lg}lm ls}lotfho h` mljfplyv ~lyfhm/ Clodl* Gfy CW `jhg}lm go
h~lo }lomly fo G~yfj 9>>6 `hy `giyfdg}fho h` 9= yl`|ljjlyt gom ~jgdlm g t|~~jv
hymly ho E(t T}gomgym Dgt}foa fo @liy|gyv 9>7> N n 7</3> jgkc ~ly
yl`|ljjly/ G|mf} tdy|}fov h` }cl dgtl ylplgjlm }cl `hjjhqfoa2%
#f& Gfy CW ftt|lm g Jfef}lm ]lomly Low|fyv }h `fpl `fyet fo Egydc 9>>=
`hy `giyfdg}fho h` yl`|ljjlyt/ ]cl }ldcofdgj ifmt h` gjj `fpl `fyet qlyl`h|om gddl~}gijl/ Ho h~lofoa h` dheelydfgj ifmt* E(t Tkv}ldc
lelyalm gt J%7/ G} }cl }fel h` `fogjftg}fho h` }cl t|~~jv hymly*
^yfodf~gj Mfyld}hy #^|ydcgtl& ylegyklm ho }cl jgdk h` dg~gifjf}v h`
E(t Tkv}ldc fo `giyfdg}foa yl`|ljjlyt qf}cfo g ~lyfhm h` 9> eho}ct f`
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 57/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<9
}cl lo}fyl hymly h` << yl`|jjlyt ft ~jgdlm ho }cle gt }cl `fye cgm oh}
`giyfdg}lm gov yl`|ljjlyt fo }cl jgt} `fpl vlgyt gom t}g}lm }cg} Gfy @hydl
qh|jm* }c|t* ylegfo qf}ch|} 77KJ yl`|ljjlyt `hy }cl ols} 4 % = vlgyt f`
g hymly qgt ~jgdlm ho }cl `fye/ ]c|t* }ch|ac Mfyld}hy Alolygj
Glyhog|}fdgj W|gjf}v Gtt|ygodl #MAGWG& cgm djlgylm }cl `fye‖tdg~gifjf}flt* fo pflq h` }cl dg~gdf}v dhot}ygfo}t h` }cl `fye* f} qgt
mldfmlm }h t~jf} hymly t il}qllo J%7 #E(t Tkv}ldc& gom J%9
#E(t T}gomgym Dgt}foa& t|ibld} }h }cl dhomf}fho }cg} J%9 gddl~}t }cl
yg}l h` J%7/
#ff& Gt ~ly t|~~jv hymly ~jgdlm ho E(t Tkv}ldc* }cl `fye qgt ylw|fylm }h
t|ief} g ~fjh} tge~jl qf}cfo `h|y eho}ct f/l/ Bgo|gyv 9>>0 gom }h
dhe~jl}l }cl t|~~jv qf}cfo ljlplo eho}ct `yhe }cl mg}l h` ftt|l h`
I|jk ^yhm|d}fho Djlgygodl/ Chqlply* `fye `gfjlm }h t|ief} }cl ~fjh}
tge~jl iv }cl t}f~|jg}lm mg}l/ Fo Bgo|gyv gom fo @liy|gyv 9>>0* qclo
}cl `fye qgt ftt|lm g ylefomly* }cl `fye ls~jgfolm f}t fogifjf}v }ht|~~jv }cl ~yh}h}v~l m|l }h `fogodfgj dhot}ygfo}t/ Mlt~f}l yl~lg}lm
ls}lotfho h` mljfplyv ~lyfhm* }cl `fye mfm oh} t|~~jv }cl ~fjh} tge~jl
|j}feg}ljv/
#fff& ]cl t|~~jv hymly ~jgdlm ho E(t Tkv}ldc fo Tl~}leily 9>>< fo}ly gjfg
gjth ~yhpfmlm `hy ml~htf}foa h` ^ly`hyegodl Igok A|gygo}ll #^IA& iv
}cl t|~~jfly N 7> ~ly dlo} h` }cl }h}gj dht} h` }cl hymly f/l n 49 jgkc/ Fo
@liy|gyv 9>>0* }cl `fye ylw|lt}lm `hy gjjhqfoa }cle }h t|ief} ^IA
`hy g pgj|l h` n 9 jgkc m|l }h clgpv `fogodfgj i|ymlo/ Df}foa go
gelomelo} ftt|lm }h M^E%9>>< fo Bgo|gyv 9>>0* Gfy CW yljgslm }cl
}lyet gom dhomf}fhot gom gjjhqlm E(t Tk}v}ldc }h ml~htf} ^IA h` <
~ly dlo} lplo }ch|ac }cft qgt fo mlpfg}fho h` }cl gjylgmv ~jgdlm t|~~jv
hymly / ]cl `fye ml~htf}lm }cl ^IA geh|o}foa }h n 70/=< jgkc fo Egydc
9>>1/ ]cft jlm }h `fogodfgjjv gddheehmg}foa }cl `fye/ Gfy CW
b|t}f`flm }cl yljgsg}fho ho }cl ayh|om }cg} Ml`lodl ^yhd|ylelo}
Ego|gj #M^E& 9>><* fo pha|l ho }cg} mg}l t}f~|jg}lm }cg} hojv < ~ly
dlo} ft ~gvgijl iv }cl t|~~jfly/ ]cl dho}lo}fho h` Gfy CW fo }cl
fot}go} dgtl ~hfo}t }h }cl tljld}fpl g~~jfdg}fho h` M^E%9>>< iv Gfy
CW }h }cl ilol`f} h` }cl dho}ygd}hy/ @hy fot}godl* qf}c ylagym }h }cl
h~}fho djg|tl* Gfy CW mfm oh} fodj|ml <> ~ly dlo} h` }cl }h}gj w|go}f}v
fo }cl t|~~jv hymly h` Tl~}leily 9>>< ho }cl ayh|om }cg} }cl ~yh~htgjqgt ~yhdlttlm ~yfhy }h ftt|godl h` M^E 9>></
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 58/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<4
#fp& \j}feg}ljv fo Bgo|gyv 9>>3* t|~~jv hymly qgt dgodljjlm gt }cl `fye
dh|jm oh} t|~~jv }cl yl`|ljjlyt hy lplo }cl ~fjh} tge~jl qcfdc qgt }h
il t|~~jflm iv Bgo|gyv 9>>0/ Ho dgodljjg}fho h` }cl t|~~jv hymly* }cl
Fo}lyogj @fogodfgj Gmpftly gmpftlm fo B|jv 9>>3 `hy `hy`lf}|yl h` }cl
lo}fyl geh|o} h` ^IA geh|o}foa }h n 70/=< jgkc/ Chqlply* igtlm ho}cl dho}ygd}hy‖t ylw|lt}* Gfy CW `fogjjv `hy`lf}lm hojv 9< ~ly dlo}
#n =/77 jgkc& geh|o} ho }cl ayh|om }cg} `fye qgt lsld|}foa goh}cly
dho}ygd}/ ]cl gd}fho `fogodfgjjv gddheehmg}lm }cl `fye qgt fo gmmf}fho
}h }cl ylm|dlm ^IA ml~htf}lm iv }cl t|~~jfly/
#p& ]cl t|~~jv hymly ~jgdlm fo Tl~}leily 9>>< ho E(t T}gomgym Dgt}foa*
fo}ly gjfg dho}gfolm h~}fho djg|tl }h }cl l``ld} }cg} }cl ~|ydcgtly
yltlyplm }cl yfac} }h ~jgdl go hymly ho }cl `fye `hy gmmf}fhogj w|go}f}v
|~ }h 9< ~ly dlo} h` }cl hymlylm w|go}f}v g} }cl tgel yg}lt* }lyet gom
dhomf}fhot m|yfoa }cl d|yylodv h` }cl dho}ygd} f/l/ }fjj t|~~jv h` lo}fyl
hymly qgt dhe~jl}lm/ ]cl t|~~jv hymly ~jgdlm ho E(t T}gomgymDgt}foa qgt |omly lsld|}fho g} }cl }fel h` dgodljfoa }cl hymly h`
E(t Tkv}ldc gom Gfy CW dh|jm cgpl ~jgdlm }cl hymly `hy tlplo
yl`|jjlyt #f/l/ 9< ~ly dlo} h` }cl hymlylm w|go}f}v& |omly h~}fho djg|tl/
Chqlply* Gfy CW `gfjlm }h lslydftl }cl h~}fho djg|tl gom ~jgdlm
goh}cly t|~~jv hymly g`}ly `hjjhqfoa h~lo }lomly yh|}l ho }cl `fye fo
@liy|gyv 9>7>/ ]cft ylt|j}lm fo go ls}yg ls~lomf}|yl h` n 93/4< jgkc ho
~yhd|ylelo} h` tlplo yl`|ljjlyt/
B|t}f`vfoa }cl oho gpgfjfoa h` h~}fho djg|tl* Efoft}yv t}g}lm* fo Bgo|gyv 9>77*
}cg} }cl t|~~jv h` tlplo yl`|ljjlyt |omly h~}fho djg|tl qgt oh} th|ac} }h gpgfjldhohev h` tdgjl iv elyafoa }cl `gfjlm t|~~jv hymly w|go}f}flt qf}c `|}|yl
ylw|fylelo} h` 43 yl`|ljjlyt/ ]cl yl~jv ft oh} }logijl gt g|mf} oh}fdlm }cg}
Gfy CW* df}foa |yalo} oldlttf}v #Ohpleily 9>>3& ~|yt|lm }cl dgtl `hy }cl 9=
yl`|ljjlyt tl~gyg}ljv gom ml%jfoklm }cl tgel `yhe }cl fomlo} `hy 43 yl`|ljjlyt*
Fo Bgo|gyv 9>>6* f} qgt mldfmlm }h dgodlj }cl fomlo} `hy 43 yl`|ljjlyt gom
~yhdltt }cl dgtl `hy hojv 9= yl`|ljjlyt gjhol/ ]c|t* iv oh} gpgfjfoa h` h~}fho
djg|tl ls}yg ls~lomf}|yl qgt fod|yylm/ Gmmf}fhogjjv* }cl 9= dcgttft qlyl jvfoa
|o|}fjftlm tfodl 9>></
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 59/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<=
Eftdljjgolh|t
4/< \og|}chyftlm tgod}fho h` qhykt tlypfdlt pfhjg}foa Tdgjlt
h` Gddheehmg}fho
Tgod}fhofoa gom lsld|}fho h` |og|}chyftlm qhykt fo `fpl dgtlt
ylt|j}lm fo go fyyla|jgy gom gphfmgijl ls~lomf}|yl h` n =/3= dyhyl/
Qhykt Tlypfdlt fo Ml`lodl Tlypfdlt gyl }h il tgod}fholm gom lsld|}lm gt ~ly
~yhpftfhot dho}gfolm fo }cl Tdgjlt h` Gddheehmg}fho #THG&* Ml`lodl
Tlypfdlt/ Fot}godlt h` pfhjg}fho h` ~yhpftfhot qlyl oh}fdlm fo `fpl dgtlt gom fo
gjj }cl `fpl dgtlt mfyld}fho afplo iv }cl Gfy @hydl T}g}fhot qlyl fyyla|jgy gom
ollmlm g~~yhpgj h` cfacly g|}chyf}flt il`hyl tgod}fho/ ]cltl gyl mftd|ttlm
iljhq2
Dgtl F
]cl THG `hy Ml`lodl Tlypfdlt%7634 g|}chyftl g t~hy}t dhe~jls fodj|mfoa g
Aveogtf|e Djgtt FF `hy g t}g}fho cgpfoa g }yhh~ t}yloa}c il}qllo
7*>>> % 9*<>>/ Igtlm ho }cl yldheelomg}fho h` g Ihgym h` H``fdlyt cljm fo
B|ol 9>>0* Gfy CW gddhymlm go Gmefoft}yg}fpl G~~yhpgj fo B|jv 9>>1 `hy
~yhpftfho h` go fomhhy t~hy}t dhe~jls dhe~yftfoa g Aveogtf|e Djgtt FF g}
G@ T}g}fho Tfoacgytf* Bcgykcgom g} go lt}feg}lm dht} h` n 7/73 dyhyl/ G|mf}
tdy|}fov ylplgjlm }cg} }cl }yhh~ t}yloa}c h` Gfy @hydl T}g}fho* Tfoacgytf qgt
hojv <39/ ]c|t* }cl dhot}y|d}fho h` }cl Aveogtf|e qgt |og|}chyftlm/
Ho }cft ilfoa ~hfo}lm h|} iv G|mf}* Dcfl` Loafolly #DL&* Tcfjjhoa t}g}lm fo
Mldleily 9>>6 }cg} }cltl qhyk tlypfdlt qlyl tgod}fholm `hy 7><> ~lythoolj
qcfdc fodj|mlm Efjf}gyv Loafolly Tlypfdlt #ELT&* Klomyfvg Pfmvgjgvg#KP&
le~jhvllt gom }clfy `gefjflt/ ]cl yl~jv h` }cl DL ft oh} gddl~}gijl gt }cl
}yhh~ t}yloa}c mhlt oh} dhot}f}|}l dfpfjfgot h` ELT gom KPt fo }lyet h` THG/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm fo Egydc 9>77* }cg} }cl qhyk ft oh}
g|}chyftlm gt ~ly THG 7634 gom CW Lgt}lyo Gfy Dheegom cgt illo gmpftlm
iv Gfy CW }h fof}fg}l T}g}lelo} h` Dgtl #THD& `hy yla|jgyftg}fho h` }cl qhyk
gt g t~ldfgj f}le h` qhyk Ylelmfgj gd}fho }h gphfm yld|yylodl h` t|dc dgtlt*fodj|mfoa }cl ollm }h `fs ylt~hotfifjf}v `hy tgod}fhofoa }cl |og|}chyftlm qhyk*
qh|jm il }gklo iv }cl Efoft}yv qclo }cl yla|jgyftg}fho THD(~yh~htgj ft
t|ief}}lm iv Gfy CW `hy g~~yhpgj h` Efoft}yv h` Ml`lodl/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 60/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<<
Dgtl FF
Igtlm ho }cl yldheelomg}fho h` Ihgym h` H``fdlyt cljm fo B|jv 9>>0* CW
Lgt}lyo Gfy Dheegom #LGD& gddl~}lm }cl oldlttf}v gom gddhymlm
Gmefoft}yg}fpl G~~yhpgj qf}c }cl dhod|yylodl h` Fo}layg}lm @fogodfgj Gmpfthy #F@G& fo B|jv 9>>1 `hy dhot}y|d}fho h` go lsgefog}fho cgjj qf}c }cl }h}gj ~jfo}c
gylg h` 7>47/73 tw/ el}yl #TE& gylg g} Gfyelo Tljld}fho Dlo}yl #GTD&*
Igyygdk~hyl g} go lt}feg}lm dht} h` n7/17 dyhyl/
G|mf} lsgefog}fho ylplgjlm }cg} }cl THG 7634 ~yhpfmlt `hy ~yhpftfho h` }cl
egsfe|e ~jfo}c gylg h` 7>> tw/ el}yl `hy go lsgefog}fho cgjj/ Clodl* }cl
tgod}fho ftt|lm iv CW LGD qf}c }cl dhod|yylodl h` F@G `hy }cl lsdltt gylg h`
647/73 tw/ el}yl qgt fyyla|jgy/ G|mf} oh}fdlm lsdltt ~yhpftfho h` 647/73 tw
el}yl `hy go lsgefog}fho cgjj qh|jm jlgm }h go ls}yg ls~lomf}|yl h` n 7/<=
dyhyl/ Ho }cft ilfoa ~hfo}lm h|} iv g|mf}* Gfy @hydl g|}chyf}flt t}g}lm* fo
Bgo|gyv 9>7>* }cg} m|l }h fodylgtl fo }cl o|eily h` dgomfmg}lt f} cgm ildhel
fe~lyg}fpl }h i|fjm g jgyaly lsgefog}fho cgjj fo }cl GTD th }cg} }cl tlg}foa
dg~gdf}v dh|jm il fodylgtlm/ ]cl \of} yl~jv ft oh} gddl~}gijl gt f} ft fo iylgdc
h` }cl THG/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm fo Egydc 9>77* }cg} tfodl }cl qhyk ft oh}
g|}chyftlm gt ~ly THG 7634 gom CW LGD cgt illo gmpftlm iv Gfy CW }h
fof}fg}l T}g}lelo} h` Dgtl #THD& `hy yla|jgyftg}fho h` }cl qhyk gt g t~ldfgj
f}le h` qhyk/ Ylelmfgj gd}fho }h gphfm yld|yylodl h` t|dc dgtlt* fodj|mfoa
}cl ollm }h `fs ylt~hotfifjf}v `hy tgod}fhofoa }cl |og|}chyftlm qhyk* qh|jm il
}gklo iv }cl Efoft}yv qclo }cl yla|jgyftg}fho THD(~yh~htgj ft t|ief}}lm ivGfy CW `hy g~~yhpgj h` Efoft}yv h` Ml`lodl/
]c|t* iv tgod}fhofoa }cl ~yhpftfho h` lsgefog}fho cgjj fo lsdltt h` }cl
~lyefttfijl gylg* go gphfmgijl ls~lomf}|yl h` n 7/<= dyhyl cgm }h il ihyol iv
}cl lsdclw|ly/
Dgtl FFF
Igtlm ho }cl yldheelomg}fho h` g Ihgym h` H``fdlyt cljm fo B|ol 9>>0* CW
Th|}c Qlt}lyo Gfy Dheegom #TQGD& gddl~}lm }cl oldlttf}v gom gddhymlm
Gmefoft}yg}fpl G~~yhpgj fo Mldleily 9>>0 `hy ~yhpftfho h` gmmf}fhogj t~hy}t`gdfjf}flt #fodj|mfoa pflqlyt agjjlyv* =>> el}lyt y|oofoa }ygdk l}d/& g} Gfy
@hydl T}g}fho #G@T&* Ic|b g} go lt}feg}lm dht} h` n >/04 dyhyl/ Dheegomly
Qhykt Loafolly #DQL& G@ T}g}fho* Ic|b* fo B|jv 9>>1* dhodj|mlm g dho}ygd}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 61/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<0
g} g dht} h` n >/0= dyhyl qf}c E(t Iheigv Ohplj}v T}hylt* K|}dc `hy
lsld|}fho h` }cl qhykt tlypfdlt/
Gt ~ly THG `hy Ml`lodl Tlypfdlt%7634* g t~hy}t t}gmf|e* gjhoaqf}c G}cjl}fd
]ygdk* Dcgoafoa yhhe* T~hy}t ayh|om* Lw|f~elo} t}hylt* ]hfjl} `gdfjf}v l}d/ ft
g|}chyftlm `hy t}g}fhot cgpfoa g }yhh~ t}yloa}c h` 4*>>> hy ehyl/ ]cl tdgjlt mhoh} g|}chyftl g pflqly‖t agjjlyv }h gov |of}/ Tfodl* }cl }yhh~ t}yloa}c h` Gfy
@hydl T}g}fho Ic|b qgt hojv 9*=60* gt t|dc }cl dhot}y|d}fho h` `gdfjf}flt gjhoa
qf}c pflqly‖t agjjlyv qgt |og|}chyftlm/
Gfy @hydl g|}chyf}flt t}g}lm* fo Hd}hily 9>>6* }cg} fo }cl ogel h` Pflqlyt
Agjjlyv hojv g ygftlm ~jg}`hye qgt dhot}y|d}lm }h dg}ly `hy Fot}y|d}hyt
(Dhgdclt/ ]cl tdgjlt* chqlply* mh oh} g|}chyftl }cltl qhykt gjth/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm* fo Egydc 9>77* }cg} tfodl }cl qhyk ft oh}
g|}chyftlm gt ~ly THG 7634 gom CW TQGD cgt illo gmpftlm iv Gfy CW }h
fof}fg}l T}g}lelo} h` Dgtl #THD& `hy yla|jgyftg}fho h` }cl qhyk gt g t~ldfgj
f}le h` qhyk/ Ylelmfgj gd}fho }h gphfm yld|yylodl h` t|dc dgtlt* fodj|mfoa
}cl ollm }h `fs ylt~hotfifjf}v `hy tgod}fhofoa }cl |og|}chyftlm qhyk* qh|jm il
}gklo iv }cl Efoft}yv qclo }cl yla|jgyftg}fho THD(~yh~htgj ft t|ief}}lm iv
Gfy CW `hy g~~yhpgj h` Efoft}yv h` Ml`lodl/
]c|t* iv tgod}fhofoa |og|}chyftlm qhykt* go gphfmgijl ls~lomf}|yl h`
n >/0= dyhyl cgm }h il ihyol iv }cl lsdclw|ly/
Dgtl FP #g&
Ylg~~yh~yfg}fho ft }cl |tl h` g ayh|~ h` i|fjmfoat* g i|fjmfoa hy g ~hy}fho
}clylh`* `hy gov ~|y~htl h}cly }cgo `hy qcfdc f} qgt dhot}y|d}lm/
Ylg~~yh~yfg}fho dgo il }le~hygyv hy ~lyegolo} gom egv il fo}lomlm lf}cly
`hy go g|}chyftlm hy `hy g t~ldfgj ~|y~htl/ Ml`lodl Qhykt ^yhdlm|yl 9>>1
fo}ly gjfg* t}f~|jg}lt }cg} ylg~~yh~yfg}fho fophjpfoa fodylgtl fo tdgjlt hy
fo}yhm|dfoa g olq ~ygd}fdl ylw|fylt }cl tgod}fho h` }cl Ahplyoelo} h` Fomfg/
G|mf} oh}fdlm }cg} }cl Fomfgo Gfy @hydl tgod}fholm n 7/=1 dyhyl g} }qh Gfy
@hydl T}g}fhot* fo pfhjg}fho h` }cltl hymlyt `hy }cl dylg}fho h` gttl}t h`
~lyegolo} og}|yl* qcfdc qlyl oh} g|}chyftlm gt ~ly Tdgjlt h` Gddheehmg}fho
#Tdgjlt& `hy Ml`lodl Tlypfdlt%7634* fo }le~hygyfjv ylg~~yh~yfg}lm cgoagyt/Fodfmlo}gjjv* ih}c t}g}fhot gjylgmv ~httlttlm t~hy}t `gdfjf}flt gt ~ly }cl tdgjlt
gom }cl ylg~~yh~yfg}fhot qlyl hply gom gihpl }cg} g|}chyftlm/ ]cl ml}gfjt gyl
mftd|ttlm iljhq2
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 62/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<1
Gfy @hydl T}g}fho* Igeyg|jf cgt lfac} cgoagyt* qcfdc qlyl dhot}y|d}lm fo
76<3* gt t~ldfgj |tl }v~l ~yh~ly}v `hy ~gykfoa h` gfydyg`}/ H` }cltl* hol cgoagy
cgm oh} illo fo |tl `hy }cl fo}lomlm ~|y~htl `hy g jhoa ~lyfhm/ ]cl T}g}fho
Dheegomly fo G|a|t} 9>>3 ftt|lm g ylg~~yh~yfg}fho tgod}fho `hy |tl h` }cl
cgoagy `hy fomhhy t~hy}t gd}fpf}flt `hy g ~lyfhm h` hol vlgy qf}ch|} lo}gfjfoagov gj}lyg}fho hy dht}/
Mlt~f}l }cft dhomf}fho g Ihgym h` H``fdlyt #B|ol 9>>3& yldheelomlm qhykt
tlypfdlt dht}foa n 7/9> dyhyl g} }cl cgoagy `hy dylg}foa Fo}lyog}fhogj Jlplj
t~hy}t `gdfjf}flt/ Igtlm ho }cl yldheelomg}fhot h` }cl Ihgym* GHD%fo%D CW
Dlo}ygj Gfy Dheegom FG@* fo Bgo|gyv 9>>6* gddl~}lm }cl oldlttf}v gom
gddhymlm gmefoft}yg}fpl g~~yhpgj `hy qhykt tlypfdlt g} g dht} h` n 7/9> dyhyl/
]cl Gmefoft}yg}fpl G~~yhpgj* fo}ly gjfg* gjth fodj|mlm ~yhpftfho h` t~ldfgj
f}let h` qhykt qhy}c n =0/3> jgkc/ ]cl qhyk cgt tfodl illo dhe~jl}lm/
G|mf} oh}lm }cg} }cl Gfy @hydl T}g}fho ft oh} g|}chyftlm Fo}lyog}fhogj jlplj
t~hy}t `gdfjf}flt gt ~ly }cl Tdgjlt/ ]c|t* lplo }ch|ac }cltl qhykt tlypfdlt
fophjplm fodylgtl fo tdgjlt(fo}yhm|d}fho h` g olq ~ygd}fdl* CW Dlo}ygj Gfy
Dheegom* FG@ mfm oh} ~yhbld} }cl dgtl }h Ahplyoelo} fo pfhjg}fho h` }cl
Ml`lodl Qhykt ^yhdlm|yl/ Ho ilfoa ~hfo}lm h|} iv G|mf}* Dcfl`
Gmefoft}yg}fpl H``fdly* Gfy @hydl T}g}fho* fo B|jv 9>7>* t}g}lm }cg} }cl dgtl `hy
~lyegolo} ylg~~yh~yfg}fho ft ohq ilfoa fof}fg}lm/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm fo Egv 9>77 }cg} }cl qhyk ft oh}
g|}chyftlm gt ~ly THG 7634* CW DGD cgt illo gmpftlm iv Gfy CW }h fof}fg}l
T}g}lelo} h` Dgtl #THD& `hy yla|jgyftg}fho h` }cl qhyk gt g t~ldfgj f}le h` qhyk/ Ylelmfgj gd}fho }h gphfm yld|yylodl h` t|dc dgtlt* fodj|mfoa }cl ollm }h
`fs ylt~hotfifjf}v `hy tgod}fhofoa }cl |og|}chyftlm qhyk qh|jm il }gklo |~ iv
}cl Efoft}yv qclo }cl yla|jgyftg}fho THD(~yh~htgj ft t|ief}}lm iv Gfy CW `hy
g~~yhpgj h` Efoft}yv h` Ml`lodl/
Dgtl FP #i&
G cgoagy g} Gfy @hydl T}g}fho Gmge~|y qgt dhot}y|d}lm fo 76<9 gt t~ldfgj |tl
~yh~ly}v `hy ~gykfoa h` gfydyg`}/ ]cl cgoagy qgt fo |tl }fjj @liy|gyv 7661/
]clylg`}ly* }cl cgoagy qgt ilfoa |}fjftlm `hy egtt ag}clyfoat(qlj`gyl ell}foat
h` }cl ~lythoolj/ ]cl T}g}fho Dheegomly fo Egydc 9>>6* gddhymlm tgod}fho`hy ylg~~yh~yfg}fho h` }cl cgoagy lo}gfjfoa oh gmmf}fhot(gj}lyg}fhot `hy g ~lyfhm
h` }cyll vlgyt `hy |tl gt go Fomhhy Igtkl}igjj gom Igmefo}ho Dh|y}/
Chqlply* CW Qlt}lyo Gfy Dheegom FG@ fo Egydc 9>>6 tgod}fholm n >/93
dyhyl `hy ~yhpftfhofoa h` g Dheif Tvo}cl}fd Dh|y} `hy }cl Fomhhy Igtkl}igjj
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 63/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<3
gom Igmefo}ho Dh|y}/ ]cl Dheif Tvo}cl}fd Dh|y} ft oh} go g|}chyftlm f}le
h` qhyk gom f}t tgod}fho fo}yhm|dlm g olq ~ygd}fdl qcfdc ylt|j}lm fo go
fyyla|jgy ls~lomf}|yl h` n >/93 dyhyl/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm fo Egv 9>77 }cg} }cl qhyk ft oh}g|}chyftlm gom Gfy CW cgt illo gmpftlm }h fof}fg}l T}g}lelo} h` Dgtl #THD&
`hy yla|jgyftg}fho h` }cl qhyk/ Ylelmfgj gd}fho }h gphfm yld|yylodl h` t|dc
dgtlt* fodj|mfoa }cl ollm }h `fs ylt~hotfifjf}v `hy tgod}fhofoa }cl |og|}chyftlm
qhyk qh|jm il }gklo |~ iv }cl Efoft}yv qclo }cl yla|jgyftg}fho
THD(~yh~htgj ft t|ief}}lm iv Gfy CW `hy g~~yhpgj h` Efoft}yv h` Ml`lodl/
4/0 Yldhplyv(Gmb|t}elo} g} }cl fot}godl h` G|mf}
Yldhplyv(tgpfoa }h }cl }|ol h` n 47/<0 dyhyl qlyl l``ld}lm g} }cl
fot}godl h` G|mf}/
M|yfoa }cl dh|ytl h` g|mf}* jg~tlt ho }cl ~gy} h` Ml`lodl Gddh|o}t
Ml~gy}elo}(G@DGH qlyl oh}fdlm g} }cl }fel h` yljlgtfoa }cl ~gvelo} gagfot}
`fogodfgj yla|jg}fhot gom dho}ygd}|gj dhomf}fhot/ Gd}foa |~ho }cl gmpfdl h`
g|mf}* }cl g|mf}ll fof}fg}lm oldlttgyv gd}fho ylt|j}foa fo }cl yldhplyv h` n 47/<0
dyhyl }h }cl lsdclw|ly fo }cyll dgtlt/ Lgdc dgtl ft mftd|ttlm iljhq2%
Dgtl F2 Yldhplyv h` |ogmb|t}lm gmpgodl `yhe CGJ
Gfy CW* fo B|ol 9>>1* ~jgdlm g `fye }gtk ho Cfom|t}go Glyhog|}fd Jfef}lm* Ogtfk Mfpftfho {CGJ#OM&u `hy EfA 97 Ift |~aygml yh}gijl yl~gfy `hy }cl
`fogodfgj vlgy 9>>1%>3 g} go lt}feg}lm dht} h` n <=/=3 dyhyl/ CGJ #OM& qgt
lo}f}jlm }h mygq n 4</=7 dyhyl gt fyt} t}gal ~gvelo}/ Gddhymfoajv* fo B|jv
9>>1* GH #MGM& CGJ #OM& yljlgtlm }cl geh|o} }h CGJ #OM&/
T|itlw|lo}jv* fo Tl~}leily 9>>3* GH #MGM& CGJ #OM& yljlgtlm goh}cly
gmpgodl }h}gjjfoa n ==/76 dyhyl }h CGJ #OM& gagfot} }cl `fye }gtk `hy }cl vlgy
9>>3%>6/
Ahplyoelo} hymlyt djlgyjv t}g}l }cg} fo dgtl h` tchy}`gjj fo mljfplyflt gt gagfot}
}cl }gtk `hy }cl vlgy* }cl t}gal ~gvelo} mygqo qh|jm il gmb|t}lm gagfot} }cl
`fyt} t}gal ~gvelo} `hy `fye }gtkt( h}cly m|lt h` }cl t|itlw|lo} vlgy/ G|mf}*chqlply* oh}lm }cg} }cl tldhom gmpgodl ~gvelo} h` n ==/76 dyhyl qgt egml fo
Tl~}leily 9>>3 lplo }ch|ac g t|e h` n 96/<9 dyhyl h|} h` }cl gmpgodl
~gvelo} h` n 4</=7 dyhyl egml }h CGJ #OM& fo B|jv 9>>1 ylegfolm
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 64/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
<6
h|}t}gomfoa/ ]c|t* }cl ~gvelo} h` }cl tldhom gmpgodl qf}ch|} gmb|t}foa }cl
|ot~lo} geh|o} h` `fyt} gmpgodl qgt fyyla|jgy/
Ho }cft ilfoa ~hfo}lm h|} fo G|mf}* fo B|jv 9>>6* GH #MGM& CGJ #OM&
yldhplylm }cl |ogmb|t}lm gmpgodl }h}gjjfoa n 96/<9 dyhyl fo Tl~}leily 9>>6
`yhe CGJ #OM&/ Gmmf}fhogjjv* }cl mljgv fo gmb|t}elo} h` gmpgodl jlm }h oho%yldhplyv h` fo}lylt} ho hply~gvelo} }h CGJ qhy}c n 9/40 dyhyl }h FG@ ho }cl
geh|o} ijhdklm qf}c CGJ #OM&/
]cl eg}}ly qgt yl`lyylm }h }cl Efoft}yv fo G|a|t} 9>7>; }clfy yl~jv qgt
gqgf}lm gt h` B|jv 9>77/
Dgtl FF2 Yldhplyv h` jfw|fmg}lm mgegalt `yhe CGJ
]cl Efoft}yv h` Ml`lodl #Efoft}yv& dhodj|mlm g dho}ygd} g} g dht} h` n 9>/6<
dyhyl qf}c Cfom|t}go Glyhog|}fdt Jfef}lm #CGJ&* fo Egydc 9>><* `hy
mlpljh~elo} gom t|~~jv h` `fpl Gpfhofdt ^gy} ]gtk ]ygfolyt #G^]]& `hy }cl
EfA Ift |~aygml ~yhbld}/ ]cl G^]] qlyl }h il mljfplylm il}qllo Egydc
9>>< gom Egydc 9>>1/
CGJ qgt ~gfm go fof}fgj gmpgodl h` n 4/7= dyhyl fo Egydc 9>>< gom g tldhom
gmpgodl h` n 3/43 dyhyl fo Hd}hily 9>></ ]cl mljfplyv h` G^]]t qgt*
chqlply* dhe~jl}lm il}qllo Hd}hily gom Mldleily 9>>3/ ]cl Efoft}yv* fo
@liy|gyv 9>>6 ftt|lm go gelomelo} }h }cl dho}ygd} `hy ls}lomfoa }cl mljfplyv
mg}l qf}c jlpv h` Jfw|fmg}lm Mgegalt #JM&/ Dhotlw|lo} |~ho mljfplyv gom
dheefttfhofoa h` G^]]* Ml~|}v Dho}yhjjly h` Ml`lodl Gddh|o}t #Ml`lodl
Gddh|o}t Ml~gy}elo}& CGJ fo @liy|gyv 9>>6 yljlgtlm }cl igjgodl ~gvelo}*
g`}ly mlm|d}fho h` JM ho }cl 4
ym
gom =
}c
t}gal ~gvelo}t* geh|o}foa }hn 3/6< dyhyl }h CGJ/
G|mf} tdy|}fov ylplgjlm }cg} MDMG #MGM& CGJ `gfjlm }h jlpv JM ho }cl 7t}
gom 9om t}gal ~gvelo}t egml }h CGJ/ Ho }cft ilfoa ~hfo}lm h|} iv G|mf} fo
G|a|t} 9>>6* MDMG #MGM& CGJ yldhplylm }cl geh|o} h` n >/<3 dyhyl `yhe
CGJ fo Mldleily 9>>6/
Efoft}yv gddl~}lm }cl `gd}t fo @liy|gyv 9>77/
Dgtl FFF2 Fyyla|jgy ~gvelo} h` gjjhqgodlt
Gt ~ly ls}go} hymlyt* Dhe~lotg}hyv Df}v Gjjhqgodl #DDG&(Dhe~htf}l Cfjj
Dhe~lotg}hyv Gjjhqgodl #CDG& gom T~ldfgj Dhe~lotg}hyv Gjjhqgodl jfkl
@fljm Gylg Gjjhqgodl gyl e|}|gjjv lsdj|tfpl/ G} ~jgdlt qclyl gjj }cltl
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 65/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
0>
gjjhqgodlt gyl gmefttfijl* go le~jhvll ft gjjhqlm }h mygq hojv hol h` }cltl
gjjhqgodl qcfdc ft ehyl ilol`fdfgj }h cfe/
Fo B|jv 766<* Efoft}yv h` Ml`lodl ftt|lm hymlyt qcfdc* fo}ly gjfg* ~yhpfmlm }cl
ml}gfjt h` olqjv ml`folm @fljm Gylgt #@G& gom Ehmf`flm @fljm Gylgt #E@G&/
Fomfgo Gfy @hydl #FG@& ~lythoolj tlypfoa fo @G(E@G qlyl ljfafijl `hy }claygo} h` Dhe~lotg}hyv @fljm Gylg Gjjhqgodl #D@GG& gom Dhe~lotg}hyv
Ehmf`flm @fljm Gylg Gjjhqgodl #DE@GG&/ Fo Mldleily 9>>7* Efoft}yv gjth
aygo}lm D@GG(DE@GG }h Gyelm @hydlt H``fdlyt* ^lythoolj Iljhq H``fdly
Ygok #^IHY& gom Oho%Dheig}go}t Loyhjjlm #ODt#L&& ml~jhvlm(ehifjfrlm fo
‚H~lyg}fho ^ygkgyge―/
M|yfoa }cl g|mf} h` Gfy @hydl Dlo}ygj Gddh|o}t H``fdl #G@DGH&* f} qgt*
chqlply* oh}fdlm }cg} }cl ~gvelo} h` DDG(CDG gom h}cly T~ldfgj
Dhe~lotg}hyv Gjjhqgodl f/l/ D@GG(DE@GG cgm illo egml dhod|yylo}jv }h
FG@ ~lythoolj ml~jhvlm(ehifjfrlm ho ‚H~lyg}fho ^ygkgyge― fo mftylagym h`
ls}go} hymlyt/ ]cft ylt|j}lm fo go fyyla|jgy ~gvelo} h` n 63/<1 jgkc ho
gddh|o} h` DDG gom CDG m|yfoa 9>>7%>= qf}c yl`lylodl }h }cl FYJGt7>
dcldklm iv g|mf}/
Ho }cft ilfoa ~hfo}lm h|} fo G|mf}* G@DGH ylw|lt}lm Gfy CW fo Egydc 9>>3
`hy ftt|foa mfyld}fho `hy g|}h mlif} h` }cl hply~gvelo} fo }cl Fomfpfm|gj
Y|oofoa Jlmaly Gddh|o}t #FYJGt&/ Gfy CW mfyld}lm }cl G@DGH fo
Tl~}leily 9>7> }h yldhply }cl hply~gvelo} egml |omly fo}feg}fho }h G|mf}/
Gfy CW gjth mfyld}lm G@DGH }h fodhy~hyg}l t|f}gijl dcldkt gom igjgodlt ho
}cft dh|o} fo }cl th`}qgyl gom yl~hy} dhe~jfgodl }h }cle/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm fo Ohpleily 9>7> }cg} g t|e h` n 7/=0
dyhyl cgm illo yldhplylm `yhe }cl g``ld}lm gfy qgyyfhy‖t FYJG‖t iv G@DGH
fo }cl eho}c h` Ohpleily 9>7>/
7>FYJGt % Fomfpfm|gj Y|oofoa Jlmaly Gddh|o}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 66/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
07
DCG^]LY FP2 OGPV
^yhd|ylelo}
=/7 Gphfmgijl ls~lomf}|yl fo ~yhd|ylelo} h` t~gylt `hy g
cljfdh~}ly
Giohyegj mljgv fo ~yhdlttfoa }cl dgtl `hy ~yhd|ylelo} h` t~gylt
`hy KG%47 cljfdh~}lyt dh|~jlm qf}c `gfj|yl h` Ogpv }h al} }cl
pgjfmf}v h` }cl w|h}l h` g `fye ls}lomlm ylt|j}lm fo go gphfmgijlls~lomf}|yl h` n 7>/17 dyhyl/
Gagfot} g dho}ygd} h` G|a|t} 7666 gom t|~~jlelo}gyv gayllelo} h` @liy|gyv
9>>7* Fomfgo Ogpv cgm ~yhd|ylm ofol KG%47 cljfdh~}lyt `yhe Y|ttfg/ Ogpv*
m|yfoa }clfy ls~jhf}g}fho* ls~lyflodlm }cg} }cl t~gylt ~yhd|ylm qf}c }cl
cljfdh~}lyt qlyl fogmlw|g}l }h ell} }cl h~lyg}fhogj ylw|fylelo}t/ Fo B|jv
9>>=* Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv g~~yhgdclm
E(t Yhtihyhols~hy}* Y|ttfg #YHL }h `hyqgym }clfy dheelydfgj h``ly `hy 7=<
f}let h` t~gylt/ Fo ylt~hotl }h }cl low|fyv* }cl `fye* fo Egv 9>><* `hyqgymlm
}clfy dheelydfgj h``ly `hy 717 f}let h` t~gylt g} g }h}gj dht} h`
\TM 76/43 efjjfho7
#n 3=/90 dyhyl qf}c pgjfmf}v h` h``ly |~ }fjj 7 Mldleily 9>></ G`}ly gogjvtfoa }cl t}hdkt gpgfjgijl* yl~gfygijlt cljm* dhot|e~}fho
~g}}lyo gom }cl dht} h` }cl f}le#t* }cl ~yh`lttfhogj mfyld}hyg}l* Mfyld}hyg}l h`
Ogpgj Gfy Eg}lyfgj #MOGE* fo Ohpleily 9>><* `fogjftlm }cl ylw|fylelo} g}
7<> f}let h` t~gylt/
]cl dheelydfgj h``ly h` YHL qgt |}fjftlm iv MOGE }h gyyfpl g} go lt}feg}lm
dht}/ ]clylg`}ly* MOGE* fof}fg}lm }cl dgtl `hy ~yhd|ylelo} h` 7<> f}let h`
t~gylt g} g dht} h` \TM 79/<< efjjfho9 #n <=/<1 dyhyl* `hy qcfdc Gddl~}godl
fo ^yfodf~jl qgt gddhymlm fo Ohpleily 9>></ G} }cft t}gal* mlt~f}l kohqfoa
}cg} tfaofoa }cl dho}ygd} qf}cfo }cl pgjfmf}v ~lyfhm h` h``ly qh|jm il g
dcgjjloafoa }gtk* MOGE mfm oh} ylw|lt} }cl `fye `hy ls}lotfho h` }cl pgjfmf}v
h` }clfy dheelydfgj w|h}l ilvhom Mldleily 9>>< gt oh `hyegj Ylw|lt} `hy
77 \TM 5 n=4/=3
97 \TM 5 n=4/=3
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 67/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
09
^yh~htgj #Y@^ dh|jm il ftt|lm }h }cl plomhy m|yfoa yldlf~} h` h``ly fo Egv
9>>< gom ls~fyv h` h``ly fo Mldleily 9>>< f/l tlplo eho}ct/ T|itlw|lo}jv*
}cl h``ly jg~tlm/ ]cl `hyegj g~~yhpgj h` Ygktcg Ego}yf qgt hi}gfolm ho 91
Egydc 9>>0 gom }cl g~~yhpgj }h ftt|l Y@^ qgt gddhymlm fo B|ol 9>>0 hojv
gom g `hyegj Y@^ qgt `jhg}lm }h }cl `fye fo }cl tgel eho}c/
G|mf} oh}fdlm mljgvt g} lgdc t}gal h` ~yhd|ylelo} }fjj dhodj|tfho h` dho}ygd}
qcfdc qf}olttlm jg~tfoa h` }qh h``lyt egml fo Tl~}leily 9>>0 gom B|ol 9>>1
qf}c g pgjfmf}v h` tfs eho}ct lgdc `yhe }cl h~lofoa h` w|h}lt* fodylgtl fo yg}lt
iv E(t YHL fo lgdc t|itlw|lo} h``lyt gom mljgv fo chjmfoa h` DOD ell}foat
m|l }h gmefoft}yg}fpl ylgthot/ ]cl ~yhd|ylelo} h` t~gylt `yhe Y|ttfgo
@lmlyg}fho qgt }h il |omly}gklo iv Fo}layg}lm Clgmw|gy}lyt Efoft}yv h`
Ml`lodl #Ogpv gt ~ly Ml`lodl ^yhd|ylelo} Ego|gj #M^E 9>></ ]cl
Efoft}yv h` Ml`lodl* chqlply* fo Ohpleily 9>>< ~yhe|jag}lm t}gomgym
djg|tlt h` dho}ygd} `hy ~yhd|ylelo} ho tfoajl plomhy igtft `yhe
E(t Yhthihyhols~hy}* Y|ttfg* qclyliv* g }fel ~lyfhm h` }cyll eho}ct qgt
g~~yhplm `hy }cl Y|ttfgo galodflt }h ylt~hom }h }cl Y@^ m|l }h ~ld|jfgyf}flt
h` }cl Y|ttfgo tvt}le/ Gt ~ly }cl M^E* g dgtl h` ylplo|l ~yhd|ylelo} ho
tfoajl dheelydfgj ifm ft }h il `fogjftlm qf}cfo g }fel`ygel h` 76 % 99 qllkt/
Lplo g`}ly ~yhpfmfoa `hy m|l gjjhqgodl `hy ~yhd|ylelo}t ls%Y|ttfg* fo }lyet
h` Efoft}yv‖t a|fmljfolt h` Ohpleily 9>><* }cft }fel `ygel qhykt h|} 91
qllkt/ Fo }cft dgtl* }cl }fel }gklo* chqlply* qgt 7== qllkt/ Tfaof`fdgo}
mljgvt gyl fomfdg}lm iljhq2
LPLO] ^YLTDYFILM
]FELJFOL
GD]\GJ ]FEL
]GKLO]fel gjjhqlm `hy t|iefttfho h` h``lyt
79 Qllkt 74 qllkt
H~lofoa h` Dheelydfgj h``lyt* ~yl~gyg}fho h` Dhe~gyg}fplT}g}lelo} h` ]lomly* ]ldcofdgjPl}}foa* l}d/
9 Qllkt 77 qllkt
Tdclm|jfoa h` ^yfdl Olah}fg}fhoDheef}}ll #^OD* Iyfl` `hy ^OD*oh}fdl `hy ^OD gom ^OD Ell}foat*^OD efo|}lt gom tfaog}|yl
1 Qllkt 09 qllkt
Fo}lyogj @fogodfgj Gmpfthy dhod|yylodl gom dhe~l}lo} `fogodfgj
g|}chyf}v G~~yhpgj h` ^|ydcgtl^yh~htgj
9 Qllkt = qllkt
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 68/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
04
Oh}qf}ct}gomfoa }cl M^E fot}y|d}fhot gom }cl a|fmljfolt h` }cl Efoft}yv h`
Ml`lodl ho Y|ttfgo ~yhd|ylelo}t* }cl dho}ygd} qf}c YHL qgt |j}feg}ljv
dhodj|mlm g`}ly ehyl }cgo 93 eho}ct h` }cl Gddl~}godl fo ^yfodf~jl fo Egydc
9>>3/ Iv }cft }fel* fo }cl fo}lyplofoa ~lyfhm* }cl `fye cgm fodylgtlm f}t yg}lt
gom gagfot} }cl hyfafogjjv w|h}lm yg}l h` \TM 79/<< efjjfho `hy t|~~jv h` 7<>f}let* }cl dho}ygd} qgt dhodj|mlm g} g }h}gj dht} h` \TM 7< efjjfho
#n 0</<3 dyhyl4 `hy }cl 7<> f}let h` t~gylt/ Fohymfog}l mljgv g} lgdc t}gal h`
~yhd|ylelo} jlm }h go ls}yg ls~lomf}|yl h` \TM 9/=< efjjfho #n 7>/17 dyhyl/
Gddl~}foa }cl `gd}t* }cl Efoft}yv t}g}lm* fo @liy|gyv 9>77* }cg} 2
• }cl ~yhd|ylelo} h` t~gylt `yhe HLE‖t fo Y|ttfgo @lmlyg}fho ft
ehoh~hjft}fd gom }cl t~gylt gyl gpgfjgijl hojv qf}c }cle* }clyl`hyl* }cl
d|t}hely cgt plyv jf}}jl tdh~l `hy olah}fg}fhot;
• }cl mljgv fo ~yhd|ylelo} ft g}}yfi|}lm }h }cl }fel }gklo fo ~yhdlttfoa
}cl dgtl fo Efoft}yv h` Ml`lodl #@fogodl gom fo Efoft}yv h` Ml`lodlf}tlj` ; gom
• }cl mljgv qgt gjth g}}yfi|}lm }h mljgvlm t|iefttfho h` w|h}l iv YHL*
}ygot`ly h` Dcgfyego h` DOD* ~ht}~holelo} h` DOD ell}foat m|l }h
fogifjf}v h` YHL }h ml~|}l yl~yltlo}g}fplt gom fodylgtl fo dht} iv }cl
`fye }qfdl oldlttf}g}foa g~~yhpgj ho lgdc hddgtfho g} }cl jlplj h`
Ygktcg Ego}yf/
]cl yl~jv dho`fyet }cl fohymfog}l mljgv g} t}gal h` ~yhd|ylelo} qcfdc jlm }h
gphfmgijl ls~lomf}|yl h` n 7>/17 dyhyl* iltfmlt mljgvlm gpgfjgifjf}v h` t~gylt
}h h~lyg}foa |of}t fo Ogpv/
=/9 Gphfmgijl ls~lomf}|yl fo ~yhd|ylelo} h` Qfodc Yllj
Cvmyg|jfd
Jgdk h` m|l mfjfalodl iv Fomfgo Ogpv fo ~yhdlttfoa }cl dgtl `hy
~yhd|ylelo} h` Qfodc Yllj Cvmyg|jfd jlm }h go gphfmgijl
ls~lomf}|yl h` n 6/14 dyhyl* iltfmlt qcfdc }cl ~yhd|ylelo} qgt gjth
mljgvlm/
]cl Mfyld}hyg}l h` ^yhd|ylelo} #M^YH* Fo}layg}lm Clgmw|gy}lyt Efoft}yv h`
Ml`lodl #Ogpv fo Egv 9>>< ftt|lm g Ylw|lt} `hy ^yh~htgj #Y@^ ho jfef}lm
}lomly igtft }h ofol `fyet `hy }cyll f}let= qcfdc* fo}ly gjfg* fodj|mlm t|~~jv h`
4\TM 5 n =4/19
=]cyll f}let2 Dygok tcg`}* ^|e~ 4I%=>(9<%9%97(=#I9 gom Qfodc Yllj Cvmyg|jfd
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 69/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
0=
tfs Qfodc Yllj Cvmyg|jfd }h ell} }cl GILY < ylw|fylelo} h` tfs TOE djgtt
h` tcf~t igtlm g} Pftgkcg~g}oge/ ]cl Tdclm|jl h` Ylw|fylelo} goolslm }h
}cl Y@^ djlgyjv t~ldf`flm }cl ^gy} O|eily* lw|f~elo} ogel* mltdyf~}fho h`
f}le gom w|go}f}v ylw|fylm fo ylt~ld} h` gjj }cl }cyll f}let/ @|y}cly* gt ~ly }cl
Y@^0* fo dgtl }cl lw|f~elo} h``lylm qgt mf``lylo}* go fo}lydcgoalgifjf}vdly}f`fdg}l qgt oldlttgyv/ H``lyt oh} gddhe~goflm iv t|dc g dly}f`fdg}l qlyl
jfgijl }h il ylbld}lm/
Fo ylt~hotl* }cyll h|} h` }cl ofol `fyet t|ief}}lm }clfy dheelydfgj ifmt `hy gjj
}cl f}let/ Hol h` }cl `fyet* E(t Yhthihyhols~hy}* Y|ttfg #E(t YHL cgm
w|h}lm `hy }qh f}let lsgd}jv gt ~ly Y@^ i|} h``lylm `hy g }cfym f}le –Ygv h`
Dh|o}lyqlfac}‖ fot}lgm h` –Qfodc Yllj Cvmyg|jfd‖/ ]cl h}cly }qh `fyet
w|h}lm `hy gjj }cyll f}let lsgd}jv fo gddhymgodl qf}c }cl Y@^/ Lplo }ch|ac
E(t YHL mfm oh} h``ly `hy –Qfodc Yllj Cvmyg|jfd‖* }cl ^yhd|ylelo}
Mfyld}hyg}l lscfif}lm }cl h``lylm f}le* f/l/ –Ygv h` Dh|o}lyqlfac}‖ gt }cl
}lomlylm f}le fo }cl dhe~gyg}fpl t}g}lelo} h` }lomly/ Dhe~gyg}fpl t}g}lelo}
ho Qfodc Yllj Cvmyg|jfd gt ~yltlo}lm }h }cl DOD1* qgt gt |omly2
Tj/Oh/ Ogel h` }cl `fye W|h}lm Pgj|l#~ly |of}&
7/ E(t Yhthihyhols~hy}* Y|ttfg \T- 433/09
9/ E(t \kyt~l}ls~hy}* \kygfol \T- 4<*7<=
4/ E(t Dlorfo* ^hjgom \T- 39*7>>
G|mf} oh}fdlm }cg} mlt~f}l }cl mf``lylodl fo ohelodjg}|yl gom ^gy} O|eily* }cl
`fye mfm oh} `|yoftc go fo}ly%dcgoalgifjf}v dly}f`fdg}l gjhoa qf}c }clfy h``ly gt
ylw|fylm/ Olply}cljltt* }cl `fye qgt dhotfmlylm J%7 iv }cl }lomly h~lofoa
dheef}}ll/ @|y}cly* }cl ^yhd|ylelo} Mfyld}hyg}l g~~yhgdclm }cl ^yh`lttfhogj
Mfyld}hyg}l fo Hd}hily 9>><* ehyl }cgo g eho}c g`}ly }cl ifmt cgm illo
h~lolm* }h hi}gfo djgyf`fdg}fho ho qcl}cly }cl w|h}lm f}le qgt jfkljv }h il g
t|it}f}|}l `hy }cl –Qfodc Yllj Cvmyg|jfd‖/ ]cl ^yh`lttfhogj Mfyld}hyg}l f/l/
}cl Mfyld}hyg}l h` Ogpgj Gydcf}ld}|yl cljm fo Hd}hily 9>>< }cg} }cl f}le
<
GILY2 Go}fdf~g}lm Ilvhom Ldhohefdgj Yl~gfy 0]cl ~yhpftfho }h Y@^* fo}ly gjfg* t}f~|jg}lt }cg} }cl ego|`gd}|yly egv lodjhtl gt}g}lelo} h` mlpfg}fhot(fo}lydcgoalgijl lsdl~}fhot pft%g %pft Tdclm|jl h` Ylw|fylelo} #THY h` }cl lw|f~elo} qf}c }clfy h``lyt gom hojv }chtl h``lyt tcgjjil lpgj|g}lm qcfdc gyl `h|om }h il `|j`fjjfoa gjj }cl ljfafifjf}v gom w|gjf`vfoaylw|fylelo}t* ih}c }ldcofdgjjv gom dheelydfgjjv
1DOD 5 Dho}ygd} Olah}fg}foa Dheef}}ll
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 70/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
0<
h``lylm iv E(t YHL qgt oh} jfkljv }h il g t|it}f}|}l `hy }cl Qfodc Yllj
Cvmyg|jfd/ Fo }cl elgo}fel* gj}ch|ac Ogpv #Mfyld}hyg}l h` ^yhd|ylelo}
g~~yhgdclm E(t YHL }cyll }felt3 m|yfoa Hd}hily%Ohpleily 9>>< qf}c g
ylw|lt} }h ~yhpfml go fo}lydcgoalgifjf}v dly}f`fdg}l* f} egml oh g}}le~} }h al}
}cl h``ly h` }cl h}cly }qh `fyet yl%pgjfmg}lm/ Fo t~f}l h` }cl o|elyh|t
yl`lylodlt* E(t YHL mfm oh} ~yhpfml ylw|ftf}l dly}f`fdg}l/ Fot}lgm* }cl `fye
gtklm `hy #7< Ohpleily 9>>< gmmf}fhogj djgyf`fdg}fho jfkl ^yhbld} o|eily*
Plttlj o|eily* dhot}y|d}fho vlgy h` tcf~ gom mygqfoa o|eily l}d/ h` }cl
ylw|fylm f}let/ ]cft fo`hyeg}fho qgt ~yhpfmlm }h E(t YHL fo Bgo|gyv 9>>0/
Iv }cft }fel* }cl h``lyt h` E(t Dlorfo gom E(t \kyt~l}ls~hy}* \kygfol* qch
cgm dhyyld}jv w|h}lm `hy }cl ~gy}* ls~fylm ho 1 gom 3 Ohpleily 9>><
ylt~ld}fpljv/ Djlgyjv* gt }cl h``ly h` E(t YHL qgt oh} gt ~ly }cl Y@^ f}
tch|jm cgpl illo ylbld}lm gi fof}fh gom hojv pgjfm h``lyt tch|jm cgpl illo
dhotfmlylm `hy gddl~}godl/
Fo }cl elgo}fel* }cl dhe~l}lo} `fogodfgj g|}chyf}v gjth g~~yhplm yl%}lomlyfoa
gom go Y@^ qgt ftt|lm }h }lo `fyet fo @liy|gyv 9>>0 qf}c }lomly h~lofoa mg}l
gt 4> Egydc 9>>0/ Ho 70 Egydc 9>>0* E(t YHL gagfo th|ac} `hy dly}gfo
gmmf}fhogj fo`hyeg}fho jfkl h~lyg}foa fot}y|d}fhot* }ldcofdgj mltdyf~}fho gom
}ldcofdgj mygqfoat h` Qfodc Yllj/ Lplo g`}ly ftt|l h` tldhom Y@^* }cltl
ml}gfjt qlyl ~yhpfmlm }h }cl `fye ho 94 Egydc 9>>0/ G|mf} hitlyplm }cg} }cft
fo`hyeg}fho qgt oh} tlo} }h gjj jft}lm plomhyt gt ~ly ~yhpftfho h` M^E%9>><*
afpfoa |om|l gmpgo}gal }h E(t YHL/
Fo ylt~hotl }h }cl Y@^ ftt|lm fo @liy|gyv 9>>0* }qh `fyet6 t|ief}}lm }clfy
w|h}l gom }cl w|h}l h` E(t Yhthihyhotlypfdl #YHT* Fomfg J}m/* qch w|h}lm
n </74 dyhyl ~ly |of} qgt `h|om }h il J%7/ Dhotfmlyfoa }cl cfac ~yfdlt gom
~h}lo}fgj fomfaloftg}fho h` }cl f}le* }cl ylw|fylm w|go}f}v qgt ylm|dlm `yhe
tfs }h }qh gom* fo Hd}hily 9>>1* }cl Efoft}yv dhodj|mlm g dho}ygd} qf}c
E(t YHT #Fomfg `hy t|~~jv h` }qh Qfodc Yllj Cvmyg|jfd g} g }h}gj dht} h`
n 6/1< dyhyl ~j|t }gslt/ ]cl `fye t|~~jflm }cl f}let fo B|jv 9>>6/
3
Ho 7> Hd}hily 9>><* 71 Hd}hily 9>>< gom 1 Ohpleily 9>><6]qh `fyet % E(t Yhthihyhotlypfdl #Fomfg gom E(t Yhthihyhols~hy}* Y|ttfg#YHL/ E(t Yhthihyhotlypfdl #Fomfg ft go foml~lomlo} plomhy ylaft}lylm qf}c}cl Fomfgo Ogpv gt go Fomfgo `fye/ F} ft g bhfo} plo}|yl il}qllo go FomfgoDhe~gov `hyelyjv E(t Kgtov Egyfol Tlypfdlt* tlplo Y|ttfgo `fyet gomYhthihyhols~hy}/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 71/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
00
Gddl~}foa }cl `gd}t* Efoft}yv h~folm fo Mldleily 9>7> }cg} }cl ~yhd|ylelo}
qgt |omly}gklo qf}c |}eht} ~y|mlodl gom g} g ylgthogijl ~yfdl/ F} gmmlm }cg}
}cl h``ly h` E(t YHL qgt oh} ylbld}lm h|}yfac} ho }cl ayh|om h` oho%
`|yoftcfoa h` fo}lydcgoalgifjf}v dly}f`fdg}l gt }cl w|h}lm ~yfdl qgt efofegj gt
dhe~gylm }h h}cly ifmt/ Efoft}yv `|y}cly t}g}lm }cg} }cl `fyet ylt~homlm }h }cl
Y@^ qf}ch|} gtdly}gfofoa }cl gd}|gj }ldcofdgj ylw|fylelo}(ml}gfjt/ Efoft}yv
gjth dho}lomlm }cg} }cl f}le qgt t~ldfgjftlm gom qclo `|jj }ldcofdgj ml}gfjt
qlyl egml gpgfjgijl m|yfoa tldhom dgtl h` }lomly E(t \kyt~l}ls~hy} mfm oh}
ylt~hom/ ]cl yl~jv h` }cl Efoft}yv ft oh} gddl~}gijl tfodl fo ylt~hotl }h }cl
`fyt} Y@^ ftt|lm fo Egv 9>><* E(t YHL qgt gddl~}lm gt J%7 lplo }ch|ac f}
cgm w|h}lm `hy go f}le –Ygv h` Dh|o}lyqlfac}‖ fot}lgm h` Qfodc Yllj
Cvmyg|jfd‖ gt t~ldf`flm fo }cl Y@^/ Fodfmlo}gjjv* }cl w|h}l h`
E(t \kyt~l}tls~hy} gom E(t Dlorfo qgt lsgd}jv fo gddhymgodl qf}c }cl
tdclm|jl h` ylw|fylelo} qf}c E(t Dlorfo lplo dhyyld}jv fmlo}f`vfoa }clhyfafogj ~yhbld} o|eily h` }cl tcf~ djgtt/
]c|t* jgdk h` m|l mfjfalodl iv }cl ]lomly Lpgj|g}fho Dheef}}ll g} }cl fof}fgj
t}gal fo Hd}hily 9>>< jlm }h mljgv fo ~yhd|ylelo} gom gphfmgijl ls~lomf}|yl
h` n 6/14 dyhyl/
=/4 Ls}yg ls~lomf}|yl fo ~yhd|ylelo} h` Agt ]|yifolt
Oho%dj|iifoa h` }cl ylw|fylelo} ylt|j}lm fo go ls}yg ls~lomf}|yl h`
n 9/=6 dyhyl fo ~yhd|ylelo} h` `fpl o|eilyt Agt ]|yifolt/
Fomfgo Ogpv h~lyg}lt pgyfh|t }v~lt(djgttlt h` tcf~t/ @fpl djgttlt h` Fomfgo
Ogpgj tcf~t gyl ~hqlylm iv Agt ]|yifolt #A]t/ Mf``lylo} }v~lt h` A]t gyl
`f}}lm ho pgyfh|t tcf~t igtlm ho }cl ylw|fylelo} gom yhjl h` }cl tcf~/ @fpl
TO@ Djgtt tcf~t h` Fomfgo Ogpv gyl `f}}lm qf}c `h|y ML<6 }v~l A]t lgdc/
ML<6 A]t* lf}cly olqjv ~yhd|ylm hy hplycg|jlm ft t}hdklm g} FOT Lktfjg/
Fo hymly }h ell} }cl GILY 7> ylw|fylelo} h` FOT Ygog* Eg}lyfgj Hyagoftg}fho*
Pfrga [EH #PU* fo Mldleily 9>>=* ygftlm go fomlo} `hy ~yhd|ylelo} h` `h|y
ML<6 }v~l A]t ho ^GD
77
igtft `yhe E(t Rhyvg Egtc~yhlk}* \kygfol/T|itlw|lo}jv* fo G|a|t} 9>><* [EH#PU ygftlm goh}cly fomlo} `hy ~yhd|ylelo}
h` `fpl ML <6 }v~l A]t }h ell} }cl GILY ylw|fylelo}t h` }qh h}cly tcf~t*
7>Go}fdf~g}lm Ilvhom Ldhohefd Yl~gfy
77^yh~yfl}gyv Gy}fdjl Dly}f`fdg}l
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 72/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
01
ogeljv* FOT Ygobf} gom FOT Ygb~|}/ G`}ly mldfmfoa }h dj|i }cltl ylw|fylelo}t
#Tl~}leily 9>><* Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv
t|ief}}lm g dhothjfmg}lm dgtl `hy ~yhd|ylelo} h` ofol ML<6 }v~l A]t }h }cl
Efoft}yv h` Ml`lodl fo Hd}hily 9>></ Chqlply* qf}cfo }qh eho}ct* fo
Mldleily 9>><* }cl Mfyld}hyg}l h` Egyfol Loafollyfoa #MEL cljm }cg} `h|y ML<6 }v~l A]t e|t} il ~yhd|ylm g} go lgyjv mg}l }h ell} }cl yl`f} tdclm|jl h`
FOT Ygog/ M|l }h |yalodv gom `hy `gt}ly ~yhd|ylelo}* }cl w|go}f}flt qlyl
ylm|dlm `yhe ofol A]t }h `h|y A]t gom dhod|yylodl h` }cl D@G qgt hi}gfolm
fo Egydc 9>>0/ F} qgt hitlyplm }cg} }clyl qlyl mljgvt gom }cl dho}ygd} `hy
t|~~jv h` `h|y A]t `hy FOT Ygog dh|jm il dhodj|mlm hojv g`}ly 7< eho}ct* fo
B|ol 9>>1* qf}c E(t Rhyvg Egtc~yhlk} \kygfol g} g }h}gj dht} h` \TM
0*=<>*>>> #n 96/30 dyhyl79/ ]cl `fye dhe~jl}lm }cl t|~~jflt fo Tl~}leily
9>>1/ Elgoqcfjl* }cl |yalo} ylw|fylelo} h` A]t `hy FOT Ygog qgt* fo B|ol
9>><* el} }cyh|ac }cl yltlypl t}hdk h` A]t cljm g} FOT Lktfjg/
MEL fo Mldleily 9>>0 dho`fyelm }cl ylw|fylelo} }h Fo}layg}lm
Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv h` gmmf}fhogj `fpl A]t `hy Elmf|e
Yl`f} h` FOT Ygb~|} tdclm|jlm }h dheelodl `yhe @liy|gyv 9>>3/ Fo Egv
9>>6* dho}ygd} `hy ~yhd|ylelo} h` `fpl A]t `hy FOT Ygb~|} qgt dhodj|mlm
qf}c E(t Rhyvg Egtc~yhlk} g} g }h}gj dht} h` \TM 3*0>>*>>> #n 46/3> dyhyl74/
]cl `fye t|~~jflm }cl A]t fo B|ol 9>>6/
Tfodl }cl ylw|fylelo} h` A]t `hy FOT Ygog qgt el} }cyh|ac }cl A]t cljm fo
t}hdk* ml%jfokfoa h` }cl ~yhd|ylelo} h` A]t `hy FOT Ygog `yhe }chtl `hy FOT
Ygobf} gom FOT Ygb~|} qgt oh} qgyygo}lm/ ]cl tl~gyg}l dhodj|tfho h` dho}ygd}
`hy `fpl A]t fo Egv 9>>6* ylt|j}lm fo go ls}yg ls~lomf}|yl h` \TM <41*<>>
#n 9/=6 dyhyl7= m|l }h }cl mf``lylodl fo |of} dht} h` A]t pft î pft }cl
~yhd|ylelo} egml fo B|ol 9>>1 #\TM 7>1*<>> ~ly A]/
]c|t fo iylgkfoa |~ }cl ~yhd|ylelo} hymly h` ofol agt }|yifolt iv Fomfgo
Ogpv go ls}yg ls~lomf}|yl h` n 9/=6 dyhyl fod|yylm gt }cl t|itlw|lo}
~yhd|ylelo} qgt g} g cfacly dht}/
]cl eg}}ly qgt yl`lyylm }h Efoft}yv fo Hd}hily 9>7>; }clfy yl~jv qgt gqgf}lm
gt h` B|jv 9>77/
79\of} dht} h` \TM 7*079*<>> ~ly A]
74\of} dht} h` \TM 7*19>*>> ~ly A]
7=7 \TM 5 n =0/96
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 73/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
03
Dho}ygd} Egogalelo}
=/= Fohymfog}l mljgv fo fot}gjjg}fho h` T^J ^jh}}foa ]gijlt ho
t|iegyfolt
Fohymfog}l mljgv fo fot}gjjg}fho h` ^jh}}foa ]gijlt hoihgym `h|y
t|iegyfolt cgt ylt|j}lm fo g ijhdkgal h` n 0/>< dyhyl `hy gih|} `h|y
vlgyt/ ]cl ~jh}}foa }gijlt cgpl tfodl jht} }clfy qgyygo}v dhply/
T^J ^jh}}foa ]gijl ft g ogpfag}fho gom }gd}fdgj ~jh}}foa tvt}le qcfdc dgo ~jh}
}cl tcf~t hqo ~htf}fho gt qljj gt f} dgo ~jh} }cl mg}g yldlfplm `yhe }cl |of}
tlothyt/
Fomfgo Ogpv dheefttfholm `h|y TTK t|iegyfolt il}qllo 7630 gom 766=/ Fo
Egydc 9>>=* Pfdl Dcfl` h` Ogpgj T}g``* g~~yhplm |~aygmg}fho h` tfs
lw|f~elo}t ho ihgym }cltl t|iegyfolt qcfdc* fo}ly gjfg* fodj|mlm T^J
^jh}}foa ]gijlt/ Fo B|ol 9>>0* Mfyld}hyg}l h` ^yhd|ylelo}#M^YH dhodj|mlm
g dho}ygd} qf}c E(t ETF — Ml`lodl Tvt}let J}m/* Loajgom `hy t|~~jv h` `h|y
T^J GFH ^jh}}foa ]gijlt gjhoa qf}c mljfplygijlt g} g }h}gj dht} h`
^MT 167*>9> #n 0/41 dyhyl7<* fodj|tfpl h` ^MT =>*>>> #n >/49 dyhyl `hy
T]Q70* CG]t71 gom TG]t73 `hy }cl `h|y t|iegyfolt qf}c mljfplyv tdclm|jl h`
Hd}hily 9>>1/ ]cl `fye t|~~jflm }cl lw|f~elo} iv Tl~}leily 9>>1 gom }cl
`fye qgt ~gfm ^MT 1<7*>9> #n 0/>< dyhyl `hy }cl t|~~jflt egml/
]clylg`}ly* }cl `fye* fo Hd}hily 9>>1* ylw|lt}lm Fo}layg}lm Clgmw|gy}lytEfoft}yv h` Ml`lodl #Ogpv }h fo}feg}l }cl tdclm|jl `hy |omly}gkfoa }cl
T]Q(CG]t(TG]t `hy }cl ^jh}}foa ]gijlt/ ]cl dhodlyolm mfyld}hyg}l f/l/ }cl
Mfyld}hyg}l h` T|iegyfolt Gdw|ftf}fho #MTEGW agpl g ylt~hotl hojv fo
G~yfj 9>7> gom fo`hyelm }cl `fye }cg} gjj }cl ~yl%ylw|ftf}lt `hy `f}elo} gom
dhoold}hyftg}fho h` }cl ^jh}}foa ]gijlt ho ihgym hol h` }cl t|iegyfolt
#T|iegyfol 7 cgt illo dhe~jl}lm gom ylw|lt}lm }cl `fye }h ml~|}l g
t~ldfgjft} fo G~yfj 9>7> `hy T]Q(CG] qhyk ho }cl t|iegyfol/
G|mf} oh}fdlm }cg} }cl fot}gjjg}fho h` }cl ^jh}}foa ]gijlt qgt fof}fgjjv
tdclm|jlm }h il |omly}gklo m|yfoa }cl ~jgoolm yl`f}t h` }cl t|iegyfolt 7 }h =
dheelodfoa `yhe B|ol 9>>0* Tl~}leily 9>>1* Hd}hily 9>>1 gom
7<^h|om T}lyjfoa 5 n 3>/<=
70T]Q 5 Tl}}foa }h Qhyk
71CG] 5 Cgyih|y Gddl~}godl ]yfgjt
73TG] 5 Tlg Gddl~}godl ]yfgjt
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 74/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
06
Tl~}leily 9>>1 ylt~ld}fpljv/ Chqlply* }cl dcgoalt }h }cl yl f} tdclm|jlt h`
}cl t|iegyfolt ylt|j}lm fo g ylpftlm tdclm|jl `hy fot}gjjg}fho h` ^jh}}foa ]gijlt
hoihgym }cl t|iegyfolt/ ]cl ml}gfjt gyl }gi|jg}lm iljhq2
Tj
Oh/
T|iegyfol Hyfafogj Yl`f} Tdclm|jl Yl`f} T}g}|t
7/ T|iegyfol 7 EY%d|e%EJ\
B|ol 9>>0 — B|ol 9>>3
EY 76
%d|e%EJ\9>
Egydc 9>>1 — B|jv 9>7>
9/ T|iegyfol 9 EY%d|e%EJ\
Tl~}leily 9>>1 — G~yfj
9>7>
EY%d|e%EJ\
@liy|gyv 9>>3 — Hd}hily
9>77
4/ T|iegyfol 4 OY%d|e%Ehmlyoftg}fho
Hd}hily 9>>1 — Tl~}leily
9>>3
EY%d|e%Ehmlyoftg}fho
Egydc 9>7> — Egydc 9>77
=/ T|iegyfol = TY
Tl~}leily 9>>1 — Bgo|gyv
9>>3
TY 97
Egydc 9>>6 — B|ol 9>>6
Tl~}leily 9>7> — Mldleily
9>7>
Elgoqcfjl* g`}ly yldlf~} h` T^J GFH ]gijlt fo Tl~}leily 9>>1* yl`f}t ho }qh
t|iegyfolt #T|iegyfol 7 & = qlyl dhe~jl}lm fo 9>>6%9>7>/ Chqlply*
m|yfoa T]Q(CG]t h` ^jh}}foa ]gijl `f}}lm hoihgym T|iegyfol 7 cljm fo B|jv9>7>* thel ehm|jlt qlyl `h|om ml`ld}fpl/ ]cl ml`fdflodv qgt egml ahhm iv
|}fjftfoa }cl ehm|jlt h` T|iegyfol 9* }clyliv* g``ld}foa }cl h~lyg}fhogj
dg~gifjf}v h` T|iegyfol 9/ ]cl fot}gjjg}fho h` ^jh}}foa ]gijlt ho h}cly }qh
t|iegyfolt #T|iegyfol 9 & 4 ft fo ~yhayltt/ ]cl TG]t `hy T|iegyfol 7* 9
gom 4 gyl ohq tdclm|jlm `hy Egv 9>77/ ]cl ^jh}}ly cgt oh} illo fot}gjjlm ho
T|iegyfol = #}fjj @liy|gyv 9>77/
]c|t* `h|y T^J GFH ^jh}}foa ]gijlt ~yhd|ylm g} g dht} h` ^MT 1<7*>9>
#n 0/>< dyhyl fo Tl~}leily 9>>1 dh|jm oh} il agfo`|jjv ls~jhf}lm th `gy
#@liy|gyv 9>77/ Gt g dhotlw|lodl* }cltl t|iegyfolt qlyl h~lyg}foa qf}c }cl
jf`l ls~fylm ^jh}}foa ]gijlt* }clyliv* g``ld}foa }clfy h~lyg}fhogj dg~gifjf}flt/
76EY — Elmf|e Yl`f}
9>EJ\ — Efm Jf`l \~aygmg}fho
97TY — Tchy} Yl`f}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 75/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
1>
]cl T^J ^jh}}foa ]gijlt dgyyflm g qgyygo}v `hy 79 eho}ct `yhe }cl mg}l h`
mljfplyv #79 Tl~}leily 9>>1 gagfot} ml`ld}t gyftfoa `yhe `g|j}v eg}lyfgjt hy
qhykegotcf~ |omly ~yh~ly |tl t|ibld} }h `gfy qlgy gom }lgy/ Dho}fo|lm mft|tl
elgo} }cg}* }cltl ^jh}}foa ]gijlt jht} }clfy qgyygo}v dhply ho 77 Tl~}leily
9>>3 qf}ch|} }cltl ilfoa |}fjftlm/ ]cl ml`ld}t* f` gov* gyftfoa `yhe `g|j}veg}lyfgjt hy qhykegotcf~ fo }cltl ^jh}}foa ]gijlt* gjth dh|jm oh} il
gtdly}gfolm/
Gddl~}foa }cl `gd}t* }cl Efoft}yv t}g}lm* fo Bgo|gyv 9>77* }cg} }cl ^jh}}foa
]gijlt dh|jm oh} il dheefttfholm hoihgym }cl t|iegyfolt fo }cl vlgy
9>>3%>6 m|l }h mljgvt fo dheelodfoa ( dhe~jl}fho h` }cl yl`f}t h` }cl
t|iegyfolt/ Efoft}yv gmef}}lm }cg} }cl t|iegyfolt qlyl h~lyg}foa qf}c jf`l
ls~fylm ^jh}}foa ]gijlt/ Efoft}yv gjth fo`hyelm }cg} mftd|ttfhot gyl fo
~yhayltt qf}c }cl Hyfafogj Lw|f~elo} Ego|`gd}|yly `hy ls}lomfoa }cl
qgyygo}v h` }cl tvt}let ho dhe~jl}fho h` TG]t/
=/< Gphfmgijl ls~lomf}|yl ho ~yhd|ylelo} h` dgijlt qf}c
fodhyyld} t~ldf`fdg}fho
^yhd|ylelo} h` dgijlt qf}c fodhyyld} t~ldf`fdg}fho `hy }cl
dhot}y|d}fho h` qgytcf~t jlm }h go gphfmgijl ls~lomf}|yl h`
n 7/40 dyhyl/
Efoft}yv h` Ml`lodl gddhymlm g tgod}fho fo Bgo|gyv 7663 `hy }cl gdw|ftf}fho h`
}cyll fomfaloh|tjv mltfaolm @yfag}lt h` ^yhbld}%71 `hy }cl Fomfgo Ogpv #FO
}cyh|ac E(t Egrgaho Mhdk J}m/ #EMJ }cl Tcf~vgym/ Gt ~ly ~yhdlm|yl* }cl
~yhd|ylelo} h` gjj vgym eg}lyfgjt* lw|f~elo} gom gtthdfg}lm `f}}foat gt qljj gt
egdcfolyv gyl }h il fo }lyet h` g~~yhplm a|fmljfolt h` Ml~gy}elo} h` Ml`lodl
^yhm|d}fho/ ]cl ^yh`lttfhogj Mfyld}hyg}lt h` Ogpv ftt|l T}g}lelo} h`
]ldcofdgj Ylw|fylelo}t #TH]Yt gjhoa qf}c }cl ogelt h` plomhyt }h }cl
^yhm|d}fho Mfyld}hyg}lt qch fo }|yo ftt|l Hymlyfoa Fot}y|d}fho #HF }h }cl
Tcf~vgym }h fof}fg}l }cl ~yhd|ylelo} gd}fho/
Igtlm ho t~ldf`fdg}fhot g~~yhplm iv Mfyld}hyg}l h` W|gjf}v Gtt|ygodl #Ogpgj
fo G~yfj 9>>=* E(t EMJ ftt|lm g }ldcofdgj t~ldf`fdg}fho `hy }cl ~yhd|ylelo}h` Y|ttfgo dgijlt ylw|fylm `hy }cl dhot}y|d}fho h` }qh tcf~t `hy FO |omly
^yhbld}%71/ Fo Egv 9>>=* }lomlyt qlyl ftt|lm }h tfs MWG#O99
g~~yhplm
99Mfyld}hyg}l h` W|gjf}v Gtt|ygodl
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 76/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
17
`fyet gom E(t Ygmfgo} Dgijlt ^p} J}m/ lelyalm J%7 fo ylt~ld} h` <> }v~lt h`
dgijlt h|} h` 7>1 }v~lt h` dgijlt }lomlylm `hy/ Dhotlw|lo} |~ho }cl g~~yhpgj
h` }ldcofdgj mg}g gom tg}ft`gd}hyv dhe~jl}fho h` }v~l }lt}foa fo G~yfj 9>>< iv
MWG #O* tcf~vgym fo B|jv 9>>< ~jgdlm }qh ~|ydcgtl hymlyt ho }cl `fye g} g
dht} h` n 4/== dyhyl `hy }cl t|~~jv h` <> }v~lt h` dgijlt elgt|yfoa 3=*91>
el}lyt/ ]cl `fye t|~~jflm dgijlt il}qllo Ohpleily 9>>< gom Bgo|gyv 9>>0/
G|mf} tdy|}fov h` }cl dgtl ylplgjlm }cl `hjjhqfoa2%
H` }cl 3=*91> el}lyt h` dgijlt t|~~jflm iv E(t Ygmfgo} Dgijlt ^p}/ J}m/*
4=*69> el}lyt h` dgijlt qhy}c n 7/== dyhyl qgt `h|om }h il oh} dho`hyefoa }h
}cl t~ldf`fdg}fhot gom qlyl `h|om |o`f} `hy |tl/ Gt ~ly t~ldf`fdg}fho* }cltl
dgijlt qlyl }h cgpl –tdyllo hply fomfpfm|gj dhylt gom go hplygjj tdyllo‖
qclylgt* }cl dgijlt t|~~jflm iv }cl plomhy gt ~ly ]ldcofdgj ^gygel}lyt#]^
afplo fo }cl ~|ydcgtl hymly qlyl cgpfoa –dheeho tdyllo hply gjj }cl dhylt
`hjjhqlm iv tclg}c gom go hplygjj tdyllo‖ MWG #O* fo B|jv 9>>1* gmef}}lm
}cg} }cl t~ldf`fdg}fho h` }cltl dgijlt qlyl fogmply}lo}jv ml`folm iv }cle gom
gt g ylt|j}* }cltl dgijlt qlyl ego|`gd}|ylm gom fot~ld}lm qf}c –tdyllo hplygjj
}cl dhyl‖ fot}lgm h` –tdyllo hply lgdc dhyl‖/ MWG #O gjth gmef}}lm }cg} }cltl
dgijlt qfjj oh} il t|f}gijl }h ell} }cl t~ldf`fd ~|y~htl gom g `yltc tl} h`
dgijlt qf}c dhyyld} t~ldf`fdg}fho ft ollmlm }h ell} }cl ylw|fylelo}/ ]ch|ac
MWG ylw|lt}lm tcf~vgym }h gogjvtl }cl `lgtfifjf}v h` |}fjftfoa }cl qyhoajv
t|~~jflm dgijlt* }cl tcf~vgym fo`hyelm }cg} }cltl dgijlt gyl oh} |tgijl fo gov
h` hoahfoa gom `|}|yl qgytcf~ g} }cl tcf~vgym/ ]clylg`}ly }cl tcf~vgym ~jgdlm}qh ehyl ~|ydcgtl hymlyt `hy 44*=9> el}lyt h` dgijlt g} g }h}gj dht} h`
n 7/40 dyhyl ho }cl `fye `hy ell}foa }clfy ylw|fylelo}/
Fo t|e* g ylt|j} h` fodhyyld} ml`fof}fho fo }cl }ldcofdgj ~gy}fd|jgyt ~yl~gylm iv
MWG #O `hy dgijlt* Ogpv cgm }h fod|y go gphfmgijl ls~lomf}|yl h`
n 7/40 dyhyl ho ~yhd|ylelo} h` dgijlt/
]cl eg}}ly qgt yl`lyylm }h Efoft}yv fo Hd}hily 9>7>; }clfy yl~jv qgt gqgf}lm
gt h` B|jv 9>77/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 77/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
19
Eftdljjgolh|t
=/0 ]gymv ~yhayltt fo lsld|}fho h` g Qg}ly T|~~jv Tdclel
@jgqlm ~jgoofoa iv ELT mljgvlm }cl lsld|}fho(dheefttfhofoa h` g
Qg}ly T|~~jv Tdclel g} Pftgkcg~g}oge `hy hply tlplo vlgyt/
Mlt~f}l go ls~lomf}|yl h` n =/<4 dyhyl* }cl hibld}fpl h` ~yhpfmfoa
gmlw|g}l gom djlgo qg}ly }h Ml`lodl ^lythoolj cgt oh} illo el}
m|l }h g `gfj|yl }h dhhymfog}l qf}c h}cly lo}f}flt ho }cl ~yhbld}
ollmt/
Efjf}gyv Loafolly Tlypfdlt #ELT Yla|jg}fho t}f~|jg}lt }cg} qclo }cl
oldlttf}v `hy g ~yhbld} cgt illo gddl~}lm* g tf}}foa ihgym qfjj il dhoplolm }h
mygq |~ g ml}gfjlm jgv h|} ~jgo gom ~yl~gyl go g~~yhsfeg}l lt}feg}l h` }cl
dht}/ F` }cl ~yh~htlm tf}l lodyhgdclt hy fo gov qgv g``ld}t }cl dfpfj hy ygfjqgv
ml~gy}elo}‖t yhgmt* jgomt hy fo}lylt}t* }cl tgod}fhofoa g|}chyf}v tch|jm hi}gfo
}cl dhotlo} h` }cl g|}chyf}v dhodlyolm/ Fo dho}ygplo}fho h` }cltl ~yhpftfhot g
Dheegom CW tgod}fholm g qhyk qf}ch|} hi}gfofoa oldlttgyv dhotlo} `yhe
ygfjqgv(dfpfj g|}chyf}flt }cg} jlm }h tlplyl mljgv fo }cl ~yhayltt h` }cl ~yhbld}
tgod}fholm fo Egydc 9>>= gt mftd|ttlm iljhq/
Fo G|a|t} 9>>4* g Ihgym h` H``fdlyt #Ihgym yldheelomlm }cl dhot}y|d}fho h`
go |omly ayh|om t|e~ g} Elagmyf~l}g Dhjhov* Pftgkcg~g}oge }h ell} }cl
}ldcofdgj ylw|fylelo} h` }ygotflo} t}hygal `hy ~|e~foa h` `yltc qg}ly }h Ogpgj
Igtl* Pftgkcg~g}oge gt }cl lsft}foa ~f~ljfolt qlyl ~gttfoa gjhoa h~lo mygfotdgyyvfoa qgt}l l``j|lo}t }cyh|ac t|ielyalm gylgt h` t}gaogo} mygfogal qg}ly
gom qlyl }c|t p|jolygijl }h dho}gefog}fho m|l }h jlgkgalt(mgegalt/ F} gjth
yldheelomlm }cl yl%yh|}foa h` lsft}foa qg}ly ~f~ljfolt `hy ~yhpfmfoa cvaflofd
t|~~jv h` qg}ly/ Igtlm ho }cl yldheelomg}fhot h` }cl Ihgym* CW Lgt}lyo
Ogpgj Dheegom* Pftgkcg~g}oge #CW LOD fo Egydc 9>>= gddl~}lm }cl
oldlttf}v gom gddhymlm Gmefoft}yg}fpl G~~yhpgj #G(G `hy }cl qhyk g} g dht}
h` n 9/6= dyhyl/
Gj}ch|ac }cl qhyk lopftgalm }cl jgvfoa h` g ~yh~htlm ~f~ljfol |omlyolg}c g
d|jply} fo }cl Egfo Chqygc — Dcloogf ygfjqgv }ygdk }cyh|ac YDD c|el ~f~l
dgtfoa* CW LOD tgod}fholm }cl qhyk qf}ch|} hi}gfofoa }cl dhod|yylodl h` }clFomfgo Ygfjqgvt `hy }cl ~f~lt dyhttfoa }cl ygfjqgv jfolt/ G|mf} `|y}cly
hitlyplm }cg} g ~gy} h` }cl olq ~f~ljfol qgt gjth }h il jgfm fo 0=< Tw|gyl
El}ly h` jgom hqolm iv Pftgkcg~g}oge ^hy} ]y|t} #P^]/ Oh l``hy}t qlyl
egml fo hi}gfofoa }cl dhod|yylodl h` P^] ~yfhy }h gddhymfoa g~~yhpgj g} }cl
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 78/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
14
~jgoofoa t}gal/ T|itlw|lo} }h gddhymfoa }cl G(G* qclo Dcfl` Loafolly
#Ogpv g~~yhgdclm }cl Ygfjqgvt `hy hi}gfofoa }clfy dhod|yylodl* }cl Ygfjqgv
g|}chyf}flt #Ohpleily 9>>= fo}feg}lm }cg} }cl }ldcofdgj qhyk fophjplm dh|jm
il mhol hojv iv }cl Ygfjqgvt gt g –ml~htf} qhyk‖94
/ Fo}lylt}foajv* qcfjl
~yhdlttfoa }cl dgtl `hy hi}gfofoa tgod}fho fo Mldleily 9>>= `hy }cl qhyk }h il |omly}gklo iv }cl Ygfjqgvt* CW LOD hi}gfolm gtt|ygodl `yhe }cl DL #O
}cg} }clyl qlyl oh h}cly jfgifjf}flt gom ~lyefttfhot ylw|fylm `hy }cl tdclel/
]cl g|}chyf}flt lplo }clo `gfjlm }h g~~yhgdc P^] `hy oldlttgyv g~~yhpgjt/
Fo }cl elgo }fel* }cl ~yhbld} qgt iltl} iv h}cly ~yhdlm|ygj mljgvt gom lplo
}ch|ac g~~yhsfeg}l dht} lt}feg}lt qlyl yl%t|ief}}lm fo Egydc 9>>< gom
Bgo|gyv 9>>1* }cl dgtl dh|jm oh} il g~~yhplm/ \j}feg}ljv* fo G|a|t} 9>>1*
CW LOD gddhymlm g ylpftlm G(G g} g dht} h` n =/43 dyhyl/ ]cl qhyk qgt
ylw|fylm }h il dhe~jl}lm qf}cfo 60 qllkt `yhe mg}l h` yljlgtl/ T|itlw|lo}jv*
DL#Q* fo Bgo|gyv 9>>3* dhodj|mlm g dho}ygd} g} g dht} h` n 4/0= dyhyl qf}c
E(t P]D Loafollyfoa ^p}/ J}m/* Pftgkcg~g}oge `hy lsld|}fho h` }cl qhykt
tlypfdlt/ ]cltl qhykt tlypfdlt qlyl }h il dhe~jl}lm iv @liy|gyv 9>>6/
@|y}cly* go geh|o} h` n >/0= dyhyl qgt gmpgodlm }h Fomfgo Ygfjqgvt iv
Bgo|gyv 9>>6 `hy jgvfoa h` }cl ~f~ljfol |omlyolg}c }cl d|jply} gt g ml~htf}
qhyk/
Gt h` Tl~}leily 9>7>* }cl dhe~jl}l ~cvtfdgj ~yhayltt h` }cl bhi qgt 6<
~ly dlo} qf}c g ihhklm ls~lomf}|yl h` n =/<4 dyhyl/ Qcfjl }cl Fomfgo Ygfjqgv
dhe~jl}lm }cl qhykt |omlyolg}c }cl ygfjqgv }ygdk fo Egv 9>7> g} g dht} h`
n >/0= dyhyl* chqlply* ~gy} h` }cl ~yhbld} y|oofoa }cyh|ac }cl P^] cgt y|o
fo}h ~yhijlet/ ]cl Agyyftho Loafolly lsld|}foa }cl qhykt g~~yhgdclm Dcfl`
Loafolly ^hy} ]y|t} hojv fo @liy|gyv 9>>6 `hy gddhymfoa `hyegj ~lyefttfho
`hy jgvfoa h` ~f~ljfolt fo }cl P^] gylg/ ]cl Dcfl` Loafolly ^hy} ]y|t}*
chqlply* gmpftlm }cl AL }h g~~yhgdc }cle }cyh|ac }cl Ml`lodl Lt}g}l H``fdl
#MLH/ MLH Pftgkcg~g}oge* fo B|jv 9>7>* qhyklm h|} g jlgtl ylo} h`
n >/47 dyhyl `hy }cl jgom |tl `hy 4> vlgyt ~yhpfmlm }cl geh|o} ft ~gfm |~`yho}/
G Ihgym h` H``fdlyt `hy cfyfoa h` }cl t|ibld} jgom qgt vl} }h il dhoplolm* gt
h` B|jv 9>7>* `hy fof}fg}foa }cl ~yh~htgj `hy hi}gfofoa tgod}fho h` }cl Efoft}yv
h` Ml`lodl/
Gddl~}foa }cl `gd}t* Efoft}yv fo Bgo|gyv 9>77* t}g}lm }cg}2
• Dhod|yylodl h` }cl Ygfjqgvt qgt hi}gfolm plyigjjv il`hyl }cl ftt|l h`
}cl G(G tfodl }cl qhyk qgt oho%}ldcofdgj/ F} `|y}cly t}g}lm }cg} }cl
94Ml~htf} qhyk % Qhykt dgyyflm h|} iv h|}tfml galodv ho ilcgj` h` }cl Efoft}yv h` Ml`lodl/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 79/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
1=
dcgoal fo tdcleg}fdt cgm }h il l``ld}lm `hy yh|}foa }cl ~f~ljfol m|yfoa
ml}gfjlm ~jgoofoa t}gal gt }cl jhqly ylgdclt h` d|jply}t qlyl al}}foa
fo|omg}lm qf}c }cl dho}gefog}lm qg}ly/ Efoft}yv‖t yl~jv ft oh}
gddl~}gijl gt yljvfoa hojv ho }cl plyigj ~lyefttfho `yhe }cl h}cly
Efoft}yv ft oh} fo gddhymgodl qf}c }cl lt}gijftclm Ahplyoelo} ~yhdlm|yl/ @|y}cly* }cl Ihgym tch|jm cgpl i|fj} fo }cl qhykt* }cl `gd}
h` fo|omg}fho h` }cl jhqly ylgdclt* il`hyl egkfoa yldheelomg}fho/
]c|t* }cl plyv ~|y~htl h` dhot}f}|}foa }cl ihgym `hy yldheelomg}fho
h` yl%yh|}foa }cl ~f~l%jfol `hy }cl tg`l gom cvaflofd qg}ly `hy ogpgj
igtl qgt ml`lg}lm gom mljgvlm }cl dhe~jl}fho h` ~yhbld}/
• Gt ylagymt ~lyefttfho `yhe P^]* Efoft}yv t}g}lm }cg} }cl `gd} }cg} }cl
jgom ho qcfdc }cl ~f~ljfol qgt ~gttfoa }cyh|ac iljhoalm }h }cl P^]
qgt mftdhplylm hojv qclo }cl qhyk qgt fo ~yhayltt/ ]cft dho`fyet
g|mf} ~hfo} }cg} g ~yh~ly t|yplv h` }cl jgom qgt oh} dgyyflm h|} il`hyl
tgod}fhofoa h` }cl qhyk/
Gj}ch|ac }cl ollm }h ~yhpfml g olq ~f~l }h ~yhpfml `yltc djlgo qg}ly }h }cl
Ogpgj Igtl qgt `lj} gt lgyjv gt G|a|t} 9>>4* `gfj|yl }h dhhymfog}l }feljv qf}c
h}cly lo}f}flt `hy }cl ~yhbld} ollmt cgt jlm }h mljgv fo `y|f}fho h` g qg}ly t|~~jv
tdclel }fjj mg}l #Mldleily 9>7>/ Iltfmlt* mlt~f}l go ls~lomf}|yl h`
n =/<4 dyhyl* gphfmgijl mljgv fo ~jgoofoa* lsld|}fho gom dheefttfhofoa h` }cl
qg}ly t|~~jv tdclel cgt ml`lg}lm }cl hibld}fpl h` ~yhpfmfoa gmlw|g}l t|~~jv
h` qg}ly qcfdc ft `yll `yhe dho}gefog}fho }h }cl Ogpgj Igtl `hy }cl jgt} tlplo
vlgyt/
=/1 Gphfmgijl ~gvelo} h` ~logj}v t|ydcgyal }h Klygjg
Qg}ly G|}chyf}v
Mljgv fo yl~jgdlelo} h` ml`ld}fpl qg}ly el}lyt iv ELT g} Khdcf
ylt|j}lm fo}h gphfmgijl ~gvelo} h` n 9/=> dyhyl }h Klygjg Qg}ly
G|}chyf}v ho gddh|o} h` ~logj}v t|ydcgyal/
]cl qg}ly ylw|fylelo} h` Ogpgj Igtl* Khdcf ft el} iv Agyyftho
Loafolly #AL Ljld}yfdgj gom Eldcgofdgj #L(E Khdcf }cyh|ac }cl t|~~jflt
yldlfplm `yhe Klygjg Qg}ly G|}chyf}v #KQG/ ]cl qg}ly t|~~jv `yhe }cl
KQG ft }gklo iv Efjf}gyv Loafolly Tlypfdlt #ELT fo i|jk `yhe }clfy Egfo^|e~ Ch|tl* Kg}gyfigac* qcfdc cgt }cyll dhot|ely o|eilyt( qg}ly el}lyt/
G|mf} lsgefog}fho h` }cl ~gfm ifjjt gom h}cly yldhymt fo G|a|t} 9>>6 ylplgjlm
go |o|t|gj fodylgtl fo ls~lomf}|yl ho ~gvelo} h` }gyf`` ifjjt `hy qg}ly t|~~jv
pft î pft }cl ~ylpfh|t vlgy iv }cl AL #L(E Khdcf/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 80/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
1<
G|mf} oh}lm }cg} }qh qg}ly el}lyt `hy el}lyfoa }cl i|jk t|~~jflt h` qg}ly
yldlfplm `yhe KQG cgm ildhel ml`ld}fpl fo B|jv 9>>3/ KQG* fo G|a|t}
9>>3* ftt|lm g oh}fdl }h }cl AL }cg} f` ih}c }cl el}lyt qlyl oh} yl~jgdlm
qf}cfo 4> mgvt* gt ~ly f}t yla|jg}fhot* t|ydcgyal }h }cl ls}lo} h` 9< ~ly dlo} fo
}cl `fyt} eho}c* <> ~ly dlo} fo }cl ols} }qh eho}ct gom }clylg`}ly 7>> ~ly dlo} qh|jm il jlpflm/ Gt }cl el}lyt qlyl oh} yl~jgdlm* KQG t}gy}lm jlpvfoa
~logj}v t|ydcgyalt `yhe Tl~}leily 9>>3 hoqgymt ylt|j}foa fo gphfmgijl
~gvelo} h` n 9/=> dyhyl/
]ch|ac }cl ml`ld}fpl el}lyt qlyl yl~jgdlm iv ELT fo G~yfj 9>>6* KQG mfm
oh} gddl~} }cl el}lyt fo }cl gitlodl h` }cl fot~ld}fho dly}f`fdg}l `yhe }cl
g~~yhplm galodv/ \j}feg}ljv* KQG gddl~}lm }cl el}lyt fo B|jv 9>>6 gom }cl
~gvelo} h` t|ydcgyalt dlgtlm `yhe G|a|t} 9>>6/
]cl `gd} h` }cl jlpv h` ~logj}v t|ydcgyal iv KQG qgt gddl~}lm iv Fo}layg}lmClgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv fo B|jv 9>7>/ F} gjth t}g}lm }cg} iv
dhfodfmlodl m|yfoa }cl tgel ~lyfhm }cl }gyf`` h` qg}ly dcgyalt qlyl gjth
t|it}go}fgjjv locgodlm gom clodl }cl jlpv h` t|ydcgyal dh|jm oh} il ml}ld}lm/
G`}ly G|mf} ~hfo}lm h|} }cl gphfmgijl ~gvelo}* Dcfl` Loafolly #OQ Khdcf
fo`hyelm g|mf} fo Mldleily 9>7>* }cg} KQG ]cfy|pgogo}cg~|yge cgt gayllm
}h tl} h`` }cl t|ydcgyal dhjjld}lm iv }cle gagfot} <> ~ly dlo} h` }cl `|}|yl
qg}ly dcgyal ifjjt `yhe Ogpgj Igtl Khdcf/ ]cl tl} h`` h` t|ydcgyal cgt
t}gy}lm `yhe }cl ifjjt h` Hd}hily 9>7>/
]cl eg}}ly qgt yl`lyylm }h }cl Efoft}yv fo Tl~}leily 9>7>; }clfy yl~jv qgtgqgf}lm gt h` B|jv 9>77/
=/3 Jhtt m|l }h mljgv fo ylpftfho h` cgomjfoa dcgyalt `hy
ls~jhtfplt
Mljgv fo ylpftfho h` cgomjfoa dcgyalt `hy ls~jhtfplt ylt|j}lm fo g
ylplo|l jhtt h` n 9/>4 dyhyl }h }cl ~|ijfd lsdclw|ly/
Ogpgj Gyegelo} Ml~h} #OGM* E|eigf |omly}gklt cgomjfoa h` gjj
ls~jhtfplt ho ilcgj` h` Fomfgo Ogpv g} ~hy}t g} }cl }fel h` }clfy fe~hy} hy ls~hy} h|} h` Fomfg gom yldhplyt dcgyalt ho gddh|o} h` t|dc tlypfdlt `yhe
~yfpg}l `fyet* ~|ijfd tld}hy |omly}gkfoat* Ahplyoelo} Ml~gy}elo}t g} }cl
yg}lt `fslm iv }cl Efoft}yv `yhe }fel }h }fel/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 81/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
10
Elo}fho qgt egml fo ~gygayg~c Oh/ <7 h` }cl Yl~hy} h` }cl D&GA h` Fomfg*
\ofho Ahp}/* Ml`lodl Tlypfdlt `hy }cl vlgy 7639%34 gom ~gygayg~c Oh/4 h`
}cl Yl~hy} h` }cl D&GA h` Fomfg* Oh/77 h` 766>* ylagymfoa jhtt h` ylplo|l
m|l }h mljgv fo }cl ylpftfho h` cgomjfoa dcgyalt h` ls~jhtfplt/ ]cl Efoft}yv fo
766> cgm dheef}}lm }cg} }cl ylpflq h` ls~jhtfpl cgomjfoa dcgyalt qh|jmclodl`hy}c il |omly}gklo hodl fo lplyv }cyll vlgyt/ Ho }cl igtft h` gtt|ygodl
afplo iv Efoft}yv }h }cl D&GA h` Fomfg fo 766>* Ogpgj CW* fo* Egydc 7660*
egml f} egomg}hyv }h ylpflq }cl ls~jhtfpl cgomjfoa dcgyalt hodl fo }cyll
vlgyt lplo f` }cl goo|gj fodylgtl ft oh} ehyl }cgo 7> ~ly dlo}/ Gddhymfoajv*
}cl jgt} ylpftfho h` yg}lt qgt |omly}gklo fo G~yfj 9>>1 gom }cl yg}lt oh}f`flm
qlyl h~lyg}fpl `hy g ~lyfhm h` }cyll vlgyt/ ]cltl yg}lt qlyl }h il ltdgjg}lm
N 7> ~ly dlo} ho 7 G~yfj h` t|itlw|lo} vlgyt }fjj }cl ols} ylpftfho/ ]cl jg}lt}
ylpftfho h` yg}lt qgt m|l `yhe G~yfj 9>7>/
OGM* E|eigf* fo Ohpleily 9>>6* `hyqgymlm g ~yh~htgj }h CW Qlt}lyo
Ogpgj Dheegom #QOD* E|eigf `hy ylpftfho h` yg}lt `hy cgomjfoa h`
ls~jhtfplt iv Fomfgo Ogpv/ ]cl ~yh~htgj* fo}ly gjfg* fodj|mlm }cl ylpftfho h`
gjj og}|yl h` dcgyalt t|dc gt cgomjfoa* jhgmfoa(|ojhgmfoa* igyal ml}lo}fho*
t|~lypftfho dcgyalt gom }cl tld|yf}v ml~htf}t l}d/ Fo Mldleily 9>>6* Mfyld}hy
Alolygj h` Ogpgj Gyegelo} ylw|lt}lm CW QOD }h ls~lmf}l }cl ~yh~htgj `hy
ylpftfho/ ]cl eg}}ly qgt yl`lyylm }h ^yfodf~gj Dho}yhjjly h` Ml`lodl Gddh|o}
#^DMG* Ogpv fo }cl tgel eho}c gom }cl dhod|yylodl qgt hi}gfolm fo Egydc
9>7> gom }cl ylpftlm yg}lt `hy t|~lypftfho dcgyalt qlyl oh}f`flm iv Efoft}yv fo
G|a|t} 9>7> N n 1*606 ~ly }ho gom }cltl qlyl egml g~~jfdgijl qf}c l``ld}
`yhe 79 G|a|t} 9>7>/ Elgoqcfjl* Ogpv dho}fo|lm }h jlpv t|~lypftfho
dcgyalt Nn
=*>19
9=
~ly }ho/
OGM E|eigf cgomjlm =*174/1>7 }ho h` ls~jhtfplt il}qllo 7 G~yfj 9>7> gom
79 G|a|t} 9>7> `hy ~yfpg}l ~gy}flt* ^|ijfd Tld}hy \omly}gkfoat gom h}cly
Ahplyoelo} Ml~gy}elo}t/ Hqfoa }h }cl oho%ylpftfho h` dcgyalt fo }fel* }cl
lsdclw|ly t|``lylm g ylplo|l jhtt h` n 9/>4 dyhyl m|yfoa }cft ~lyfhm/
Ogpv t}g}lm* fo G|a|t} 9>7>* }cg} }clyl qgt oh }fel `ygel jgfm mhqo `hy
fof}fg}foa }cl dgtl `hy }cl ylpftfho h` ls~jhtfpl cgomjfoa dcgyalt/ ]cl yl~jv ft
oh} gt ~ly Ogpgj CW fot}y|d}fhot h` Egydc 7660 gddhymfoa }h qcfdc }cl yg}lt
qlyl m|l `hy ylpftfho `yhe 7 G~yfj 9>7>/
9=]cl t|~lypftfho dcgyalt oh}f`flm fo G~yfj 9>>1 qlyl ltdgjg}lm N h` 7> ~ly dlo} ~ly goo|e fo G~yfj 9>>3* G~yfj 9>>6 gom G~yfj 9>7> ~yhaylttfpljv }h ml}lyefol}cl t|~lypftfho dcgyalt/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 82/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
11
Gddl~}foa }cl `gd}t* Efoft}yv fo Bgo|gyv 9>77* t}g}lm }cg} mljgv dgooh} il
g}}yfi|}lm }h gov tfoajl galodv gt }clyl qlyl tlplygj galodflt fophjplm fo }cl
~yhdltt h` yg}l ylpftfho/ F} gjth gmmlm }cg} g ~hjfdv jl}}ly ft ilfoa ~yhe|jag}lm
iv Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv jgvfoa mhqo }cl }fel
`ygel }h `gdfjf}g}l lgyjv ylpftfho h` yg}lt `yhe ols} dvdjl hoqgym/ F} `|y}cly t}g}lm }cg} g ~yh~htgj cgm illo `hyqgymlm }h Efoft}yv }h gelom }cl mg}l h`
g~~jfdgifjf}v h` }cl ylpftlm yg}lt ~yhe|jag}lm `yhe 79 G|a|t} 9>7> }h 7 G~yfj
9>7> gom }cl mf``lylodl qh|jm il yldhplylm iv OGM* E|eigf g`}ly
gelomelo} h` Ahplyoelo} jl}}ly/
]cl Efoft}yv ollmt }h jgv mhqo g }fel`ygel gt gjth t}ylgejfol }cl ~yhdlm|yl
}h lot|yl }feljv ylpftfho h` yg}lt/
=/6 Oho%ylpftfho h` ^gvelo} Ftt|l Yg}lt `hy Klyhtlol Hfj
Oho%hitlypgodl h` }cl ~yltdyfilm ~hjfdv ho ~gvelo} ftt|l h`
Klyhtlol Hfj ylt|j}lm fo g jhtt h` n =6/=0 jgkc }h }cl ~|ijfd
lsdclw|ly g} }qh Ogpgj T}g}fhot/
Dhotlw|lo} |~ho mftego}jfoa h` }cl Gmefoft}lylm ^yfdl Eldcgofte fo Egydc
9>>9* Efoft}yv h` Ml`lodl #@fogodl fo G~yfj 9>>9 oh}f`flm }cl @yll Ftt|l
Yg}lt #@FY 9< gom ^gvelo} Ftt|l Yg}lt #^FY 90 `hy Klyhtlol Hfj N n 3/67 ~ly
jf}yl gom n 6/>> ~ly jf}yl ylt~ld}fpljv/ ]cltl yg}lt qlyl egml g~~jfdgijl
|of`hyejv gdyhtt }cl dh|o}yv/ ]cl Efoft}yv h` Ml`lodl* fo Tl~}leily 9>>4*
lphjplm g ylpftlm ~yhdlm|yl `hy qhykfoa h|} @FY gom ^FY `hy ^HJ91 ~yhm|d}t
qcfdc* fo}ly gjfg* t}f~|jg}l }cg} }cl @FY cgt }h il `fslm iv gmmfoa 9 ~ly dlo}
galodv dcgyalt }h }cl ~yhd|ylelo} yg}l* qclylgt* }cl ^FY qgt }h il `fslm iv
gmmfoa 1 ~ly dlo} ml~gy}elo}gj dcgyalt }h @FY/ ]cl ^FY th gyyfplm tch|jm oh}
il jltt }cgo }cl ~ylpgfjfoa egykl} yg}lt/ Hqfoa }h pgyfg}fho fo }cl ~yhd|ylelo}
yg}lt* t|dc @FY gom ^FY h` ^HJ ~yhm|d}t qlyl oh} il egml |of`hyejv
g~~jfdgijl }cyh|ach|} }cl dh|o}yv/ ]cl @FY gom ^FY yg}lt qlyl* }clyl`hyl*
ylw|fylm }h il `fslm g} T|~~jv Ml~h}(@HJ Ml~h} Jlplj fo dhot|j}g}fho qf}c
}cl Ml~|}v Dho}yhjjly h` Ml`lodl Gddh|o}t( Jhdgj G|mf} H``fdly/ Iltfmlt*
}cltl yg}lt qlyl t|ibld} }h ylpftfho gt gom qclo }cl Hfj ^|ijfd Tld}hy
\omly}gkfoat ylpftlm }clfy yg}lt/
9<@yll Ftt|l Yg}lt gyl g~~jfdgijl qclyl t}hylt(klyhtlol hfj l}d ft ftt|lm `hy ihog`fml |tl h` }cl |of}t(`hyeg}fhot l}d
90^gvelo} Ftt|lt Yg}lt gyl g~~jfdgijl qclyl dfpfjfgot ~gfm `yhe Ml`lodl TlypfdltLt}feg}lt* Tlypfdl ^lythoolj l}d ~|ydcgtl t}hylt(klyhtlol hfj l}d `hy }clfy ~lythogj |tl/
91^l}yhjl|e* Hfj & J|iyfdgo}t/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 83/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
13
G|mf} oh}fdlm }cg} Fomfgo Ogpv mfm oh} ylpftl ^FY h` Klyhtlol Hfj* gt ~ly
ylpftlm ~yhdlm|yl g} }qh Ogpgj T}g}fhot* qcfdc ylt|j}lm fo g jhtt h` n =6/=0
jgkc }h }cl lsdclw|ly/ ]cl ml}gfjt gyl mftd|ttlm iljhq2
Dgtl F
Igtlm ho }cl ^FY oh}f`flm iv Efoft}yv h` Ml`lodl #@fogodl fo G~yfj 9>>9*
|of}t |omly CW Gomgego gom Ofdhigy Dheegom* il}qllo Tl~}leily 9>>4
gom @liy|gyv 9>>6* ftt|lm 7*37*1<> jf}ylt h` Klyhtlol Hfj }h lo}f}jlm ~lythot
ho ~gvelo} igtft/ Gt ~ly }cl `hye|jg `hy `fsg}fho h` ^FY* lotcyfolm fo }cl
ylpftlm ~yhdlm|yl ~yhe|jag}lm fo Tl~}leily 9>>4* }cl ^FY `hy Klyhtlol Hfj
g} Gomgego gom Ofdhigy Ftjgomt `hy }cl ~lyfhm `yhe Tl~}leily 9>>4 }h
@liy|gyv 9>>6 ygoalm il}qllo n 3/13 ~ly jf}yl gom n 09/34 ~ly jf}yl/ Chqlply*
f} qgt hitlyplm fo g|mf} fo Ohpleily 9>>3 }cg} |of}t |omly CW Gomgego gom
Ofdhigy Dheegom mfm oh} ylpftl }cl ^FY gom dho}fo|lm }h egkl }cl ~gvelo}
ftt|lt h` Klyhtlol Hfj N n 6/>> ~ly jf}yl/ Oho%ylpftfho h` ^FY `hy Klyhtlol
Hfj m|yfoa }cl ~lyfhm jlm }h g jhtt h` n 93/6> jgkc/
Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv fo Tl~}leily 9>>6
gddl~}lm }cl jhtt/ Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv gmmlm
}cg} }cl Ahplyoelo} ~hjfdv jl}}ly `hy `fsfoa h` `yll(~gvelo} ftt|l yg}lt h` ^HJ
qgt oh} yldlfplm iv CW Gomgego gom Ofdhigy Dheegom gom qgt
t|itlw|lo}jv `hyqgymlm }h }cle hojv fo G|a|t} 9>>1/ ]clylg`}ly* olq ^FY
`fslm fo Hd}hily 9>>1 iv g Ihgym h` H``fdlyt qgt oh} fe~jlelo}lm gtCW Gomgego gom Ofdhigy Dheegom fo}ly~yl}lm }cg} }cl Klyhtlol Hfj ft }h
il ftt|lm ho ~gvelo} g} ^|ijfd Mft}yfi|}fho Tvt}le yg}lt }h Ahplyoelo}
tlypgo}t qch `gjj fo Iljhq ^hply}v Jfol dg}lahyv/
]cl dho}lo}fho h` Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv ft oh}
}logijl gt Ogpgj g|}chyf}flt h|ac} }h cgpl }gklo g~~yh~yfg}l gd}fho `hy
feelmfg}l gom dhyyld} mfttlefog}fho h` Ahplyoelo} hymlyt/
Dgtl FF
Igtlm ho ^FY oh}f`flm fo G~yfj 9>>9* FOT Myhogdcgyvg* il}qllo Tl~}leily
9>>4 gom G~yfj 9>7>* ftt|lm 7*>=*<4= jf}ylt h` Klyhtlol Hfj }h lo}f}jlm ~lythot
ho ~gvelo} igtft/ Chqlply* igtlm ho }cl `hye|jg `hy `fsg}fho h` ^FY
lotcyfolm fo }cl ylpftlm ~yhdlm|yl }cl ^FY `hy Klyhtlol Hfj m|yfoa }cl ~lyfhm
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 84/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
16
`yhe Tl~}leily 9>>4 gom G~yfj 9>7> ygoalt `yhe n 6/<9 }h n =4/30 ~ly jf}yl/
Chqlply* }cl |of} mfm oh} ylpftl }cl ^FY gom dho}fo|lm }h egkl ~gvelo}
ftt|lt h` Klyhtlol Hfj N n 6/>> ~ly jf}yl qcfdc ylt|j}lm fo g jhtt h` n 9>/<0
jgkc/
Ho ilfoa ~hfo}lm h|} fo G|mf}* fo G~yfj 9>7>* }cl |of} g|}chyf}flt t}g}lm fo Egv
9>7> }cg} }cl Ahplyoelo} jl}}ly h` Tl~}leily 9>>4 cgt oh} illo yldlfplm iv
}cle }fjj mg}l/
]cl eg}}ly qgt yl`lyylm }h }cl Efoft}yv fo Tl~}leily 9>7>; }clfy yl~jv qgt
gqgf}lm gt h` B|jv 9>77/
=/7> Tgpfoat g} }cl fot}godl h` G|mf}
G tgpfoa h` n 7/47 dyhyl qgt l``ld}lm g`}ly g|mf} ~hfo}lm h|}
tfaof`fdgo} pgyfg}fhot fo ~yhd|ylelo} dht} h` 71 f}let h` gpfg}fho
t~gylt dho}ygd}lm `hy iv Ogpgj Clgmw|gy}lyt gt qljj gt }cl
fodhyyld} gttlttelo} h` ylw|fylelo} fo ylt~ld} h` }qh f}let iv
Eg}lyfgj Hyagoftg}fho* Khdcf/
G|mf} tdy|}fov h` mhd|elo}t g} Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl
#Ogpv gom EH Khdcf yljg}foa }h ~yhd|ylelo} h` Ogpgj gpfg}fho t~gylt gom
f}let h` t~gylt `hy ell}foa }cl yl`f} ylw|fylelo}t h` g tcf~ ylt~ld}fpljv
ylt|j}lm fo g tgpfoa h` n 7/47 dyhyl fo }qh dgtlt/ Ml}gfjt gyl mftd|ttlm
iljhq2
Dgtl F
Gagfot} }cl goo|gj ylpflq h` mlegom `hy }cl vlgyt 9>>3%>6 gom 9>>6%7>*
Mfyld}hy h` Ogpgj Gfy Eg}lyfgj ygftlm }qh fomlo}t fo Mldleily 9>>3 gom
G|a|t} 9>>6 ylt~ld}fpljv `hy ~yhd|ylelo} h` t~gylt `hy KG%93 cljfdh~}lyt/
Igtlm ho }cltl }qh fomlo}t* Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl
#Ogpv Mfyld}hyg}l h` Ogpgj Gfy Eg}lyfgj ~jgdlm }cl `hjjhqfoa t|~~jv
hymlyt(dhodj|mlm dho}ygd}2
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 85/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
3>
Tj/
Oh/
Ogel h` }cl `fye GYM(Ehml
h`
~yhd|ylelo}
Mg}l h`
~jgdlelo} h`
t|~~jv hymly(
dhodj|tfho h`
dho}ygd}
Oh/ h`
f}let
]h}gj pgj|l
7/ E(t/ Yhtihyho Tlypfdl#Fomfg J}m/
9>>3%>6(^GD igtft
73 Bgo|gyv 9>7> 77= n 4/07 dyhyl
9/ E(t/ JJD –]ldcoh ^fjh}Ayh|~‖* Jg}pfg
9>>6%7>(J]L igtft
94 Egydc 9>7> 74 n >/=4 ♤dyhyl
4/ E(t/ Glyhmls Gpfg}fho*
Fomfg
9>>6%7>(
J]L igtft
94 Egydc 9>7> <1 n 7/4= dyhyl
=/ E(t/ T~l}t ]ldcoh Ls~hy}*
\kygfol
9>>6%7>(
J]L igtft
>3 G~yfj 9>7> 49 n 7/=6 ♤ dyhyl
G|mf} oh}fdlm tfaof`fdgo} pgyfg}fhot fo yg}lt fo ylt~ld} h` 76 fmlo}fdgj f}let
hymlylm `hy ~yhd|ylelo} }cyh|ac t|~~jv hymlyt g} Tj Oh/7 }h = gihpl* lplo}ch|ac }cl dho}ygd}t qlyl dhodj|mlm qf}cfo g ~lyfhm h` jltt }cgo }cyll eho}ct/
]cl pgyfg}fho ygoalm `yhe 41 ~ly dlo} }h 4*03> ~ly dlo} 93
/ G|mf}* }clyl`hyl*
~hfo}lm h|} fo Egv 9>7> }cg} gddl~}godl h` cfacly yg}lt qh|jm jlgm }h ls}yg
ls~lomf}|yl fo }cl ~yhd|ylelo} h` t~gylt/ Fo}layg}lm Clgmw|gy}lyt Efoft}yv h`
Ml`lodl #Ogpv gddl~}lm }cl `gd}t fo Egv 9>7> gom mljl}lm 71 f}let pgj|foa
n >/30 dyhyl `yhe }cl dho}ygd}( t|~~jv hymlyt/
Gddl~}foa }cl `gd}t* }cl Efoft}yv t}g}lm* fo Bgo|gyv 9>77* }cg} }cl ~yhd|ylelo}
gagfot} goo|gj ylpflq h` mlegom `hy 9>>3%>6 qgt }gklo |~ ho ^yh~yfl}gyv
Gy}fdjl Dly}f`fdg}l #^GD igtft gt }clyl cgm illo tlplyl dhot}ygfo}t fo
th|ydfoa Y|ttfgo hyfafo t~gylt fo pflq h` }clfy hithjltdlodl gom }cl tegjjw|go}f}v ylw|fylelo}t h` Ogpv‖t jfef}lm `jll}/ Oh}qf}ct}gomfoa }cl ^GD
t}g}|t* E(t Yhtihyho Tlypfdl #Fomfg J}m/* mljgvlm }cl t|iefttfho h` }clfy
w|h}lt/ ]clyl`hyl* }cl ols} goo|gj ylpflq h` mlegom `hy 9>>6%7> qgt
~yhdlttlm ho jfef}lm }lomly low|fyv igtft/ ]cltl GYM dgtlt qlyl dhotfmlylm
gom olah}fg}lm gt g ~gdkgal yg}cly }cgo }gkfoa |~ jfol%iv%jfol f}let* gt }clyl
qlyl g jgyal o|eily h` f}let gom }clyl qgt oh `fslm }ylom fo }cl ~yfdfoa
~hjfdv h` }cltl t~gylt/ Gt h` @liy|gyv 9>77* Fomfgo Ogpv ft jfkljv }h ~|ydcgtl
}cltl 71 f}let* lf}cly }cyh|ac yl~lg} hymlyt hy }cyh|ac fophkfoa h~}fho djg|tl*
g} }cl h``lylm jhqlt} yg}lt fo olgy `|}|yl/
]cl yl~jv h` }cl Efoft}yv ft oh} }logijl gt ~yhd|ylelo} h` t~gylt fo g ~gdkgalmlgj mfm oh} githjpl Fo}layg}lm Clgmw|gy}lyt Efoft}yv h` Ml`lodl #Ogpv `yhe
♤ 7 \TM 5 n =</<0 93
Ml}gfjt afplo fo Gools|yl FF
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 86/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
37
plyf`vfoa }cl |of} dht} h` lgdc f}le qf}c g pflq }h gtdly}gfofoa }cl
ylgthogifjf}v h` }clfy yg}lt/ Iltfmlt* }cl ~yhd|ylelo} h` 71 f}let fo olgy
`|}|yl |omly h~}fho djg|tl(yl~lg} hymlyt g} }cl jhqly ~yfdl qgt g} }cl ilclt} h`
g|mf} qcfdc jlm }h dgodljjfoa h` dho}ygd}t `hy }cltl f}let g} cfacly yg}lt/
Dgtl FF
Igtlm ho }cl fomlo} ygftlm iv Eg}lyfgj Hyagoftg}fho Khdcf #EHK fo G~yfj
9>>3 `hy 7<1 f}let h` t~gylt `hy ell}foa }cl yl`f} ylw|fylelo}t h` FOT T|}jlb*
g Ogpgj Jhaft}fd Dheef}}ll #OJD fo Egv 9>>6 g~~yhplm }cl ~yhd|ylelo} h`
749 f}let g} g }h}gj dht} h` n 7/0= dyhyl `yhe E(t All}g Loafollyfoa Qhykt
^p}/ J}m/* E|eigf/
G|mf} tdy|}fov h` }cl ~yhd|ylelo} fo Egv 9>>6 ylplgjlm }cg} EHK qgt
gjylgmv chjmfoa gmlw|g}l t}hdk }h ell} }cl mlegomt fo ylt~ld} h` }qh f}let
h|} h` 749 f}let* djlgylm `hy ~yhd|ylelo} iv }cl OJD/ Tfodl }cltl }qh f}let
qlyl cfac pgj|l t}hylt dht}foa n >/=< dyhyl* g|mf} ylw|lt}lm EHK }h dhom|d} g
ml ohph ylpflq h` }clfy ylw|fylelo}/ EHK fof}fgjjv t}g}lm }cg} }cltl qlyl
jhoa jlgm }fel f}let gom }clfy ~yhd|ylelo} qgt lttlo}fgj/ Chqlply* fo B|ol
9>>6 EHK gayllm }h |omly}gkl }cl ylpflq/ Igtlm ho }cl ylpflq dgyyflm h|} g}
}cl fot}godl h` g|mf}* EHK fo B|jv 9>>6 dgodljjlm }cl hymlyt h` }cltl }qh
f}let* dht}foa n >/=< dyhyl* }c|t ylt|j}foa fo tgpfoat }h }cg} ls}lo}/
Gddl~}foa }cl `gd}t* Efoft}yv t}g}lm* fo Bgo|gyv 9>77* }cg} }cl w|lyv gom
t|aalt}fho h` g|mf} }h yl%jhhk g} }cl ylw|fylelo} mfm `fogjjv jlgm }h ylpflq h`
~yhpftfhofoa ~gygel}lyt gom dgodljjg}fho h` hymly* }clyliv* ylt|j}foa fogphfmfoa h` hply ~yhpftfhofoa }h }cl }|ol h` n >/=< dyhyl/
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 87/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
39
DCG^]LY P2 YLTLGYDC GOM MLPLJH^ELO]
HYAGOFTG]FHO
</7 Jhtt h` t}hylt fo }ygotf}
T}hylt qhy}c n 7>/04 dyhyl elgo} `hy JDG ~yhaygeel qlyl jht} fo
}ygotf}/ Oh fot|ygodl djgfe `hy }cltl t}hylt dh|jm il ~yl`lyylm gt
}cl t}hylt qlyl oh} fot|ylm iv GML/
Glyhog|}fdgj Mlpljh~elo} Lt}gijftcelo} #GML7 dhodj|mlm g dho}ygd} qf}c
E(t IGL Tvt}let Hplytlgt Fod #\TG fo Tl~}leily 9>>= `hy t|~~jv h` 7<
tcf~ tl}t h` JDG% Fo}layg}lm @jfac} Dho}yhj Tvt}le #F@DT Jfol Yl~jgdlgijl
\of}t #JY\t g} g }h}gj dht} h` \TM 4>/0> efjjfho #n 7=>/1> dyhyl9/ ]cl `fye
qgt ylw|fylm }h mljfply gjj }cl |of}t iv Mldleily 9>>3/
Gt ~ly ls}go} hymlyt* t}hylt dht}foa n 9/<> dyhyl hy ehyl gyl ylw|fylm }h il
fot|ylm gagfot} jhtt hy mgegal fo }ygotf} gom }cl fot|ygodl dhply ft fopgyfgijv
ylw|fylm }h il hi}gfolm il`hyl mlt~g}dc h` }cl dhotfaoelo} iv }cl
`fye(t|~~jfly/ Fot|ygodl h` f}let gagfot} jhtt(mgegal fo }ygotf} fo }cft dho}ygd}qlyl gjj }cl ehyl dyf}fdgj tfodl dho}ygd} ~yhpfmlm `hy mljfplyv g} t|~~jfly‖t
`gd}hyv g`}ly qcfdc gjj yftkt qlyl }h il ihyol iv GML/ ]cl Alolygj @fogodfgj
Y|jlt ~yhpfml }cg} go h``fdly tcgjj il cljm ylt~hotfijl `hy gov jhtt t|t}gfolm
iv }cl Ahplyoelo} }cyh|ac `yg|m hy olajfalodl ho cft ~gy}/
Fo }cl dh|ytl h` g|mf} f} qgt hitlyplm }cg} qcfjl GML yldlfplm 7= tcf~ tl}t iv
@liy|gyv 9>>3* }cl dhotfaoelo} dho}gfofoa }cl 7< tcf~ tl}t* dho}gfofoa
Gd}|g}hyt* dht}foa \TM 9/74 efjjfho #n 7>/044
dyhyl cgt oh} illo yldlfplm iv
}cle }fjj mg}l #Hd}hily 9>7> lplo }ch|ac }cl `fye cgm mlt~g}dclm }cl
7Glyhog|}fdgj Mlpljh~elo} Lt}gijftcelo} ft g jgihyg}hyv h` Fomfg‖t Ml`lodlYltlgydc & Mlpljh~elo} Hyagoftg}fho |omly }cl Efoft}yv h` Ml`lodl
97 \TM 5 n =6/61
47 \TM 5 n =0/>>
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 88/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
34
dhotfaoelo} }cyh|ac Iyf}ftc Gfyqgvt ho 99 Mldleily 9>>3/ L``hy}t qlyl
egml }h jhdg}l }cl efttfoa dhotfaoelo} qhyjmqfml iv GML }cyh|ac Iyf}ftc
Gfyqgvt* Leigttv h` Fomfg gom E(t Igjely Jgqyfl & Dh/ #Gfy Dhothjfmg}fho
Galodv/ Chqlply³ gjj t|dc l``hy}t ylegfolm |o`y|f}`|j/ Elgoqcfjl*
dhe~jl}l ~gvelo} qgt yljlgtlm }h }cl `fye iv Hd}hily 9>>6/
MYMH=
CW fomfdg}lm fo Egydc 9>7>* }cg} t|dc }ygotgd}fhot h` }cl jgihyg}hyv
qlyl ahplyolm iv }cl Gfy Dhothjfmg}fho Dho}ygd} lo}lylm fo}h qf}c
E(t Igjely Jgqyfl & Dh/ Tfodl }cl dho}ygd} mfm oh} cgpl go fot|ygodl
djg|tl* }clyl`hyl* }cl dhotfaoelo} qgt oh} fot|ylm iv GML/ ]cl ls~jgog}fho
h``lylm iv MYMH CW ft |ogddl~}gijl gt }cl Gfy Dhothjfmg}fho Dho}ygd}
egklt f} ge~jv djlgy }cg} lf}cly #f fo }lyet h` ls}go} hymlyt* g dhotfaoelo}
pgj|lm ehyl }cgo n 9/<> dyhyl ft }h il fot|ylm iv }cl Jgihyg}hyflt
(Lt}gijftcelo}t/ Mfyld}hyt h` Jgihyg}hyflt (Lt}gijftcelo}t qfjj |tl }clfy
mftdyl}fho }h fot|yl g ~gy}fd|jgy dhotfaoelo} ho }clfy hqo fyylt~ld}fpl h` }clfy
pgj|l ml~lomfoa ho }cl og}|yl h` ahhmt* hy #ff Gfy Dhothjfmg}fho Galodv
#GDG< f/l E(t Igjely Jgqyfl & Dh/ qfjj h``ly fot|ygodl dhplygal }cyh|ac
Olq Fomfg Fot|ygodl Dhe~gov J}m/ ~yhpfmlm }clv gyl fo`hyelm il`hyl }cl
mlt~g}dc h` }cl f}le ~yl`lygijv g} }cl }fel h` tlomfoa t|~~jv hymly dh~v/
Gddl~}foa }cl `gd}t* Efoft}yv* fo Hd}hily 9>7>* th|ac} }h ~jgdl ho|t ho }cl
GDG iv t}g}foa }cg} }cl GDG qgt `|jjv ylt~hotfijl `hy }cl jhtt }h }cl
Ahplyoelo} gt GML mfm oh} al} }cl ~yl%gjly} h` dhotfaoelo} il`hyl f} qgt
tcf~~lm/ F} qgt `|y}cly gmmlm }cg} GDG gjth egml g c|al pfhjg}fho ivtcf~~foa f} pfg Clg}cyhq* qclylgt* }cl tcf~~foa oh}fdl djlgyjv t}g}lt }cg} }cl
tcf~elo} tch|jm oh} il }ygot`lyylm* }ygottcf~~lm ho g oho%dho}fo|h|t phvgal/
Efoft}yv‖t yl~jv ft oh} gddl~}gijl gt }cl ho|t ho }cl ollm `hy fot|ygodl fo gjj
alolygj ~|ydcgtl pgj|lm ehyl }cgo n 9/<> dyhyl ylt}t qf}c GML gt ~ly }cl
~yhpftfho h` dho}ygd} h` B|ol 9>>1 dhodj|mlm qf}c GDG/ F} ft gjth feeg}lyfgj
qcl}cly GML al}t gov ~yl%gjly} h` }cl dhotfaoelo} hy oh} gt oh t|dc
dhomf}fhot qlyl jgfm mhqo fo }cl dho}ygd} dhodj|mlm qf}c }cl t|~~jfly/
=Ml`lodl Yltlgydc & Mlpljh~elo} Hyagoftg}fho
<Gfy Dhothjfmg}fho Galo}
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 89/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
3=
Fo t|e* `gfj|yl h` GML }h dhe~jv qf}c }cl ls}go} hymlyt ylt|j}lm fo g }ygotf}
jhtt h` t}hylt qhy}c n 7>/04 dyhyl `hy qcfdc oh fot|ygodl djgfe dh|jm il
ygftlm/ ]cl eg}}ly ollmt }h il foplt}fag}lm iv }cl Efoft}yv }h `fs }cl
ylt~hotfifjf}v `hy oh} fot|yfoa }cl t}hylt gom }c|t dg|tfoa g jhtt }h
Ahplyoelo}* m|l }h olajfalodl ho ~gy} h` }cl h``fdfgj#t/
#D/E/TGOL&
Olq Mljcf ^yfodf~gj Mfyld}hy h` G|mf}
Mg}lm2 Gfy @hydl gom Ogpv
Dh|o}lytfaolm
Olq Mljcf #PFOHM YGF&
Mg}lm2 Dhe~}yhjjly gom G|mf}hy Alolygj h` Fomfg
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 90/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
3<
GOOLS\YL%F
#Yl`lyt }h ^gyg Oh/7/77/9&
Jft} h` Gd}fho ]gklo Oh}lt oh} yldlfplm gt h` 47 B|jv 9>77
Tj/
Oh/
Yl~hy} Oh/ gom
Vlgy
^gyg Oh/ ^ly}gfot
}h
Iyfl` T|ibld}
7/ DG 73 h` 9>>3%>6 9/3 EHM Fol~} lsld|}fho h` –M― Jlplj yl~gfy
`gdfjf}flt
9/ DG 70 h` 9>7>%77 9/4 EHM Fyyla|jgy dheelydfgj ls~jhf}g}fho
h` Tgo}|tc}f Tch~~foa Dhe~jls
4/ DG 70 h` 9>7>%77 9/3 EHM @fogodfgj fyyla|jgyf}flt fo hyagofrfoaEfjf}gyv Qhyjm Agelt 9>>1
=/ DG 70 h` 9>7>%77 4/9 EHM Fyyla|jgyf}flt fo }cl ~yhd|ylelo} h`
Efdyh jfac} Gfydyg`}
</ DG 70 h` 9>7>%77 4/< EHM @hylahfoa h` ylplo|l m|l }h oho%
ylpftfho h` jfdlodl `ll yg}lt `hy
yltfmlo}fgj gddheehmg}fho
0/ DG 70 h` 9>7>%77 =/4 EHM Fob|mfdfh|t ~yhd|ylelo} h` ~|e~t
1/ DG 70 h` 9>7>%77 =/1 EHM Jgdk h` m|l dgyl fo ~gttfoa djgfet
h` plomhyt
3/ ^G 1 h` 9>7>%77 Dc%F EHM H~lyg}fho gom Egfo}logodl h` EfTlyflt Cljfdh~}lyt fo FG@
6/ ^G 1 h` 9>7>%77 Dc%FF EHM @|od}fhofoa h` }cl Gpfg}fho Gye h` }cl Fomfgo Ogpv
7>/ ^G 49 h` 9>7>%77 EHM Fomfaloh|t dhot}y|d}fho h` Fomfgo Ogpgj Qgytcf~t
8/4/2019 CAG Report on Defence Services
http://slidepdf.com/reader/full/cag-report-on-defence-services 91/91
Yl~hy} Oh/ 9> h` 9>77%79 #Gfy @hydl gom Ogpv&
GOOLS\YL%FF
Tgpfoat g} }cl fot}godl h` G|mf}
#Yl`lyt }h ^gyg Oh/ =/7>&
#Geh|o} fo n&
Tj/
Oh/
Mltdyf~}fho h` f}let qf}c ^gy}
Oh/
Yg}l gt ~ly
Dho}ygd} mg}lm
73 Bgo|gyv
9>7>
Yg}l gt ~ly
Dho}ygd}t
mg}lm
94/4/7> gom
>3/>= 9>7>
Mf``lylodl
fo Yg}l
Pgyfg}fho fo
~lydlo}gal
7 9 4 = < 0
7/ Fo}layg}lm Dfyd|f}l 744 JG3 =79/>> 7<30/>> 771=/>> 93<
9/ Efdyh Dfyd|f}l 7=> \MFI 0=1/>> 7744/>> =30/>> 1<
4/ Efdyh Dfyd|f}l 7<9 \M 7 96=/>> 7744/>> 346/>> 93<
=/ Qfom Tcflj` <>>%>979%>>6<%>>9 7>=6<97/>> 1079>3/>> 933474/>> 41
</ Ihj} <>>%=7>4%>>>7%>>> 1><0/>> 77491</>> 7>0976/>> 7<><
0 +9>P ^hqly T|~~jv Dgym AK 4%
><6%346
<><146/>> 717491/>> 44==79/>> 76=
1/ Yldlfply ]le~ I|ji ^%7 ]Y 0661/>> 91046/>> 9>0=9/>> 96<
3/ Fo}layg}lm Dfyd|f}l 740J G 4 =1>/>> 7337/>> 7=77/>> 4>>
6/ Efdyh Dfyd|f}l 4>9 OY 9 077</>> 9317/>> 49==/>> 779
7>/ Qgt}ly <>>%0=0>%>>>4%>>> 9><3/>> =701/1> 97>6/1> 7>9
77/ KOHI <>>%1971%>40>%>>> 77313/>> 4900=/>0 9>130/>> 71=
79/ Yljgv YLT%=6 9364>/>> 9>16/>> 903<7/>> 7967
74/ Yljgv YLT%6 6=01/>> 337/7> 3<30/7> 61=
7=/ Thdkl} TO><7%=>(17s6Y%9%I 9337/>> 4=6=0/<1 49>0</<1 7779
7</ T}|y} <>>%0=0>%>79>%>>7 09>7></>> 70=>=/>0 0>41>>/>> 403>