The Comptroller and Auditor General (CAG) of India's 2024 audit report, tabled in the West Bengal Legislative Assembly, has raised questions over the state's COVID-19 preparedness and the utilisation of medical resources provided during the pandemic.
According to the report, several Pressure Swing Adsorption (PSA) oxygen generation plants installed under the PM CARES Fund and Corporate Social Responsibility (CSR) initiatives were either never commissioned or later became non-operational. The audit also found that ventilators and oxygen concentrators supplied to hospitals were not effectively utilised in several instances.
The report reviews the utilisation of medical resources and financial assistance provided to strengthen the state's healthcare infrastructure during the COVID-19 pandemic. It identifies multiple administrative and operational shortcomings in the implementation and management of these resources.
The 2024 CAG report was presented in the West Bengal Legislative Assembly and includes a detailed audit of COVID-19 management, public health services, and the utilisation of resources received from the central government.
According to the report, several resources made available to strengthen healthcare facilities during the pandemic were not utilised to the expected extent. Following the publication of the report, the opposition questioned the functioning of the state government, while an official response from the government is awaited.
The audit states that the state received a total of 75 PSA oxygen generation plants through the PM CARES Fund and CSR initiatives. As of December 2023, only 32 of these plants were operational.
According to the report, the remaining 43 plants were either not commissioned after installation or had become non-functional because of technical issues and maintenance-related problems. The CAG said the healthcare system did not receive the full intended benefit of these plants, which had been installed to enhance oxygen availability during the pandemic.

The report also states that ventilators and oxygen concentrators provided under the PM CARES Fund were not being used at two government hospitals in the state.
According to the audit, effective utilisation of critical medical equipment supplied during a public health emergency was not ensured, raising questions regarding healthcare preparedness and resource management.
The CAG report states that financial assistance released for COVID-19 response was also not fully utilised.
According to the audit, approximately 65 per cent of the funds released under the Emergency COVID Response Package (ECRP)-II, amounting to ₹659.28 crore, remained unspent as of March 2022. It also states that the State COVID Pool Fund allocation of ₹462.05 crore had not been utilised within the prescribed period.
The report notes delays and administrative shortcomings in the utilisation of financial resources intended to strengthen the healthcare sector.
According to the audit, the central government supplied ventilators, oxygen concentrators and PSA oxygen generation plants to states through the PM CARES Fund during the COVID-19 pandemic to strengthen hospital oxygen supply and expand treatment capacity for critically ill patients.
The report states that these resources were not fully and effectively utilised in West Bengal, raising questions regarding the management and monitoring of health resources during the pandemic.
The report indicates deficiencies in monitoring the implementation of several projects and the operation of medical equipment.
According to the audit, inadequate maintenance, technical support and operational arrangements resulted in several resources remaining non-functional.
Following the release of the report, the findings have become a subject of political discussion in West Bengal.
The opposition has cited the report while questioning the state's COVID-19 management and the utilisation of medical resources. An official response from the state government to the audit findings is awaited.









