• Tender history: After the Jet Serve Aviation contract expired in April 2021, the first tender was cancelled (only one bidder). In the second, Jet Serve’s bid was rejected because one of its aircraft had been in an accident, and OSSS Hospitality Management Pvt Ltd became the sole qualifying bidder.

Key findings:

• Tender conditions preferred agencies with no major accident in the previous 10 years, yet aircraft linked to the disqualified agency were later used for government services (38 flights in January–November 2023).
• The government paid OSSS ₹92 lakh a month against the ₹53.10 lakh OSSS paid Jet Serve, a difference of ₹38.90 lakh a month, or about ₹4.92 crore in all.

• Chartered flights: Between January 2019 and November 2023, special aircraft were hired on 22 occasions although 751.34 hours of flying time remained unused under existing leases. This cost an extra ₹6.91 crore, and helicopters were also hired on 22 occasions.

• CAG: Appointed by the President under Article 148, with removal in the same manner and on the same grounds as a Supreme Court judge. Article 149 lays down duties and powers, and the CAG (Duties, Powers and Conditions of Service) Act, 1971 governs its work.
• State audit reports: Under Article 151, CAG reports on state accounts go to the Governor, who places them before the State Legislature. The Public Accounts Committee (PAC) then examines them, and the CAG acts as its “friend, philosopher and guide”.
• Types of audit: Financial, compliance and performance audits. Findings like irregular procurement and loss to the exchequer arise under compliance audit.
• Public procurement principles: Transparency, competition, economy and fairness, laid down in financial rules such as the General Financial Rules (GFR) for the Centre and state financial rules for states.
• Departments: In Odisha, the Commerce and Transport department deals with civil aviation matters and aircraft services for official use.

The CAG (Articles 148–151), state audit reports and the Public Accounts Committee, compliance audit and public procurement principles are recurring themes for OPSC Prelims (Indian Polity, Odisha Current Events) and OPSC Mains GS Paper II (Governance, Accountability and Transparency).

For structured notes on Odisha-specific current affairs, aspirants preparing in Bhubaneswar can join the OPSC Foundation Batch at Strive Edge IAS — recognized as one of the best OPSC OAS coaching institutes in Bhubaneswar.