The Audit by way of test check, covered 15 out of 60 (25 per cent) projects implemented during the audit period. These 15 projects executed 3,534 works (70 per cent of the 5,082 works executed by the 60 projects). Audit test checked 1,413 works (40 per cent of 3,534 works) in these 15 projects valued at INR 1,061.72 crore (29 per cent of INR 3617.06 crore incurred on the 60 projects). There are total 12 audit observations, and most of them are of a nature that may reflect similar errors/ omissions in other works being implemented by the Company, but not covered in the test audit. The Company therefore may like to internally examine all the other works being executed by them with a view to ensuring that they are being carried out as per requirement and rules.