Marking the BJP's return to power after 26 years, the first session of the newly constituted 70-member Delhi Assembly commenced on Monday, is expected to be stormy on Tuesday as the BJP government is set to table long-pending 14 Comptroller and Auditor General's (CAG) reports, which examine the financial and administrative performance of the previous AAP government in the national capital.

Notably, the datelines show most of these reports have been pending for considerable durations, ranging between 300 and 500 days, after they were submitted by CAG to the then Finance Minister of Delhi between 2023 and 2024. These reports may cause troubles to the Aam Aadmi Party (AAP).

The CAG reports have been at the centre of a fierce battle between the BJP and the AAP, with the former accusing the previous administration of delaying their release to hide alleged corruption. The oldest pending CAG report is the State Finances Audit Report of the year ended March 31, 2022.

A key report under scrutiny pertains to the renovation of the chief minister's official residence at 6, Flag Staff Road, termed as 'Sheesh Mahal' by the BJP. The audit has reportedly uncovered large-scale irregularities in the project's planning, tendering and execution. Initially sanctioned at `7.61 Crore in 2020, the cost escalated to `33.66 Crore by April 2022 - an increase of 342 per cent.

According to preliminary report of the CAG report on the scrapped excise policy pointed out irregularities which resulting in a loss of `2,027 Crore to the state exchequer.

The evaluation covered the period from 2017-2018 to 2020-21 and criticised the functioning of the excise department. The report also found irregularities in the new excise policy for 2021-22, which had been a point of focus in earlier investigations by the Enforcement Directorate (ED) and

Central Bureau of Investigation

(CBI).

The other long-pending CAG audit reports pertain to key issues of Delhi - prevention and mitigation of vehicular air pollution in Delhi, the regulation and supply of liquor in Delhi between the period 2017-18 to 2021-22 when the liquor scam took place in Delhi, the Sheesh Mahal-CM house issue, the audit of public health infrastructure and health services, and the working of the Delhi Transport Corporation (DTC).

The CAG report on state finances audit report for year ended March 31, 2021 was sent to the Delhi Finance Minister on August 9, 2023, performance audit on prevention and mitigation of vehicular air pollution in Delhi for Year ended March 31, 2021, was submitted on August 09, 2023.

The audit of revenue, economic, social and general sectors and PSUs for year ended March 31, 2020 and March 31,2021 and it was submitted on August 9,2023.

The CAG report on Finance Accounts of 2021-22 was submitted on August 9, 2023. The CAG report on Appropriation Accounts of 2021-22 was submitted on August 9, 2023.

Performance Audit Report on Children in Need of Care and Protection for Years (2018-19 to 2020-21) was submitted on August 9, 2023.

The state finances audit report for year ended March 31, 2022 was submitted on August 2, 2023.  The CAG report on Finance Accounts 2022-23 was submitted on Februray 21, 2024, Appropriation Accounts 2022-23 was submitted on Februray 21, 2024, performance audit of regulation and supply of liquor in Delhi (2017-18 to 2021-22) was submitted on March 8, 2024, state finances audit report for year ended March 31, 2023 was submitted on July 11,2024, audit of public health infrastructure and management of health services for year ended March 31, 2023 was submitted on September 24, 2024, performance audit report on functioning of Delhi transport corporation for year ended March 31, 2022 was submitted on December 10, 2024 and revenue, economic, social and general sectors and PSUs and performance audit of the department of H and FW and compliance audit for year ended March 31, 2022 was submitted on December 10, 2024.

Delhi Chief Minister Rekha Gupta had announced last Thursday that the reports would be made public in the first session under the new government. The pending CAG audits include reviews of state finances, public health infrastructure, vehicular air pollution, liquor regulation and the functioning of the Delhi Transport Corporation, among others.

The BJP had repeatedly demanded the release of these reports during the AAP's tenure, even moving the court to direct the government to table them. The saffron party had accused the AAP government of deliberately stalling the audits to hide alleged corruption. The issue was a major point of contention during the assembly elections, with the BJP highlighting the delay as an attempt to suppress findings of financial mismanagement.

The BJP and the Congress have used these findings to target former Chief Minister Arvind Kejriwal, alleging misuse of public funds.  Delhi Lieutenant Governor Vinai Kumar Saxena had previously raised concerns over the non-disclosure of these reports and had urged the legislative assembly to convene a special session in December last year. However, the reports were not presented during the AAP's tenure, leading to growing demands for their release.

 BJP leader Vijender Gupta, who was a vocal critic of the AAP government's handling of the CAG reports as the Leader of Opposition in the last assembly and had been marshalled out of the Assembly in the past for demanding their tabling, now presides as the Speaker. With Gupta in charge, the reports are expected to be placed before the House without further delay.  As the Delhi Assembly session progresses, the findings of these CAG reports are expected to trigger heated political exchanges between the ruling BJP and the AAP, potentially shaping the political discourse in the national capital in the coming months.