The Board of Apprenticeship Training (BOAT), Mumbai used ₹17.34 crore meant for Scheduled Caste/Scheduled Tribe (SC/ST) apprentices to pay stipends to General-category candidates, the Comptroller and Auditor General of India (CAG) has found.

The findings are part of CAG’s report on central autonomous bodies, comprising a series of audit on institutions under the education ministry.
According to the report, tabled in Parliament on Wednesday, BOAT Mumbai had received separate grants for SC, ST and General-category apprentices. During 2020-21 to 2022-23, it engaged 142,393 apprentices, including 10,736 SC and 3,607 ST candidates. The audit found a 25% shortfall in SC engagement and 72% shortfall in ST engagement against the required numbers.
Rather than retaining the unutilised funds for their sanctioned purpose or seeking the necessary approval, BOAT Mumbai used ₹17.34 crore of SC/ST grants to pay stipends to General-category apprentices, it said.
{{/usCountry}}Rather than retaining the unutilised funds for their sanctioned purpose or seeking the necessary approval, BOAT Mumbai used ₹17.34 crore of SC/ST grants to pay stipends to General-category apprentices, it said.
{{/usCountry}}The report also flagged that the National Testing Agency (NTA) paid ₹54.24 lakh in avoidable penal interest for delaying the deposit of TDS over three financial years; accreditation and technology deficiencies at the National Assessment and Accreditation Council (NAAC); ₹23.57 crore of infructuous expenditure by IGNOU’s Gyan Vani network; procurement irregularities involving ₹8.16 crore at the Central University of Tamil Nadu.
The CAG also flagged a series of governance, financial, procurement and human resource lapses at the IIM Rohtak, including an overstatement of its corpus fund by ₹267.45 crore and payment of ₹88.64 lakh in salaries to 10 individuals without complete recruitment records.