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Report No. 5 of 2025 (Performance Audit)
A performance audit of the Smart Cities Mission in Dehradun, covering project execution from 2018-19 to 2022-23 across all 22 projects taken up by Dehradun Smart City Limited. The audit found smart solutions dropped or left non-functional, weak contract control over the project management consultant, delays of 19 to 38 months on eight projects, and unrecovered advances — alongside genuine gains in traffic management, public-safety response and SCADA-based water supply.
A biometric and sensor-based solid waste management module built in March 2022 for ₹4.55 crore remained unused until February 2025. E-rickshaws bought for ₹0.90 crore did not run for nearly two years.
“remained unutilised till February 2025, rendering expenditure of ` 4.55 crore unfruitful. The non-operation of e-rickshaws procured at the cost of ` 0.90 crore under the Smart Waste Vehicles project for almost two years highlights the lack of consistent and proactive management by DSCL.”Main Audit Conclusions
Smart-school equipment costing ₹5.91 crore in three government schools stopped working because the schools could not afford the electricity bills it required.
“interactive boards, computer lab, projectors, e-content, CCTVs, Biometric attendance installed in three Government Schools in Dehradun at the cost of ` 5.91 crore under the Smart Schools project remained non-functional due to inability of the Schools to afford huge electricity bills for their operation.”Main Audit Conclusions
Eight projects were delayed by 19 to 38 months; ₹1.41 crore in delay penalties was not effectively imposed and ₹19.06 crore of unutilised money was not recovered from the implementing agency.
“significant delay, ranging from 19 months to 38 months, in completion of the eight projects as well as non-adjustment of advances. DSCL did not take action for adjustment of advances, and impose penalties amounting to ` 1.41 crore for project delays effectively... DSCL failed to recover unutilised amount of ` 19.06 crore from the implementing agency.”Main Audit Conclusions
Wasteful expenditure of ₹2.62 crore on environmental sensors and ₹3.24 crore on a multi-utility duct, ₹5.19 crore of irregularities in consultant payments, ₹10.34 crore of cost escalation and ₹2.93 crore of work executed without inviting tenders.
“Instances of wasteful expenditure of ` 2.62 crore on environmental sensors and ` 3.24 crore on Multi Utility Duct were also observed... Irregularities of ` 5.19 crore in PMC payments... issues related to cost escalation of ` 10.34 crore and execution of work costing ` 2.93 crore without inviting tenders were also observed.”Main Audit Conclusions