Healthcare Institutions
Healthcare institutions play a critical role in delivering essential health services, managing public health resources, and ensuring effective utilization of funds and medical supplies. Through its audits, the CAG provides independent assurance and actionable insights that help healthcare organizations strengthen financial management, improve operational efficiency, enhance accountability, and optimize service delivery systems. The examples presented in this section demonstrate how audit interventions contributed to more accurate financial reporting, stronger governance practices, improved inventory and supply chain management, and the adoption of technology-enabled monitoring mechanisms. These outcomes highlight the role of audit in supporting healthcare institutions to improve transparency, safeguard public resources, and enhance the effectiveness of healthcare programs and services.
Key Case Studies
- Correction of financial statements of NIMHANS through certification audit
Improved accuracy of financial statements: Audit intervention identified inconsistencies, leading to a revision of expenditure by ₹5.57 crore and correction of financial records (SDGs: 3, 16)
- Introduction of real-time monitoring and preventive controls for national health program drugs, Ministry of Health and Family Welfare
Improved Stock Monitoring: DVDMS portal provides alerts for drugs nearing expiry or remaining undistributed (SDGs: 3)