CAG tables fourth Audit Report on Goa’s governance and public spending for 2022-23 in Assembly

**Executive Summary** The Comptroller and Auditor General (CAG) of India presented an audit report on the Government of Goa for the period ending 31 March 2023 (Report No. 4 of 2025) to the Goa State Legislature on 16 January 2026. The report encompasses Social, General, Economic, and Revenue sectors, revealing significant findings on governance, compliance, and financial management. The report was tabled on 16 January 2026. **Key Points / Main Content** * **Solid Waste Management in Urban Local Bodies (ULBs):** * Subject Specific Compliance Audit (SSCA) highlighted deficiencies in planning, implementation, and infrastructure of Solid Waste Management (SWM). * ULBs did not prepare SWM plans despite the State SWM Policy notification in October 2018 (revised in March 2024). * Ineffective collection of user charges resulted in arrears, constraining ULBs. * Lack of manpower and anomalies in waste generation estimation were noted. * Only 78% of collected waste was treated, with the remainder dumped untreated. * The Goa State Pollution Control Board failed to implement e-waste management rules and maintain inventories. * **Oversight on GST Payments and Return Filing (Phase II):** * SSCA revealed systemic deficiencies in the State Taxes Department's oversight under the GST regime. * Issues included inaction against non-filers, delays in scrutiny of returns, and lack of follow-up after registration cancellations. * Audit covered State-administered taxpayers for April 2018 to March 2021. * **Loan Management of EDC Limited:** * Audit of EDC Limited (2018-19 to 2022-23) revealed deficiencies in loan appraisal, security, and interest rate management. * Interest rates were not periodically reviewed, and concessions were selectively granted. * Non-compliance with One Time Settlement norms resulted in higher principal waivers. * Recovery of dues was affected by lack of follow-up, non-filing of cases, and inaccurate reporting. * Lack of long-term business planning led to a decline in the loan portfolio. * **Other Significant Audit Findings:** * Nomination-based award of desilting contracts of River Sal resulted in undue benefit of ₹3.14 crore. * Short levy of excise duty and health surcharge of ₹60.28 lakh due to incorrect MRP slab. * Short levy of license fee of ₹33.59 lakh from hoteliers. * Idle expenditure of ₹70.45 crore on financially unviable land acquisition. * Irregular retention of ₹6.58 crore and misleading utilization certificates by Goa IDC. * Non-collection of GST of ₹10.55 crore and non-availing of ITC of ₹10.63 crore by the Electricity Department. * Ineligible consultant appointment and deficient planning by GSIDC led to delays and extra expenditure of ₹44.39 lakh. **Impact Analysis** **Government of Goa** * **Impact:** The Government's financial management, governance, and compliance across various sectors (Social, General, Economic, and Revenue) are under scrutiny due to the audit findings. * **Action Required:** Address the deficiencies identified in solid waste management, GST oversight, loan management, and other areas to improve financial performance and governance. Implement corrective measures to prevent recurrence of the identified issues. **Urban Local Bodies (ULBs)** * **Impact:** The ULBs are impacted by the deficiencies in solid waste management planning, implementation, and infrastructure. * **Action Required:** Develop and implement comprehensive SWM plans, improve user charge collection, address manpower shortages, and enhance waste treatment facilities. **State Taxes Department** * **Impact:** The Department's oversight of GST payments and return filings is under scrutiny due to systemic deficiencies. * **Action Required:** Improve GST oversight by taking action against non-filers, expediting return scrutiny, and ensuring follow-up after registration cancellations. **EDC Limited** * **Impact:** Deficiencies in loan appraisal, security, and interest rate management affect the financial stability and performance of EDC Limited. * **Action Required:** Improve loan appraisal processes, periodically review interest rates, ensure compliance with One Time Settlement norms, and enhance recovery of dues. **Goa State Pollution Control Board** * **Impact:** The Board is responsible for regulating E-waste management and monitoring the treatment of waste. * **Action Required:** The Board should ensure effective implementation of e-waste management rules, maintain comprehensive inventories of waste and regulate dumpsites. **Electricity Department** * **Impact:** Non-collection of GST of ₹10.55 crore and non-availing of ITC of ₹10.63 crore by the Electricity Department. * **Action Required:** Ensure collection of GST and make sure all available ITC is claimed.

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