Policy versus Performance

India’s constitutional audit institution (CAG of India) has undertaken performance reviews of the land acquisition and rehabilitation process in rapidly industrialising Odisha in last few years. In this article, we combine audit findings on both fronts and pose questions on how audited entity, legislators and communities responded to these audit findings. Three performance reviews of land acquisition process in Odisha including a comprehensive audit of land acquired for Odisha Industrial Infrastructure Development Corporation (IDCO) spanning the years between 2001 and 2012 provides insights into lapses committed often by administrators such as land acquisition officers (LAOs), DCs etc. during land acquisition process. Similarly, performance review on rehabilitation of people affected by industrial projects provides insights into lapses in implementing Odisha Resettlement and Rehabilitation (R&R) Policy, 2006. This article argues why activists and researchers need to engage with audit findings and ask crucial questions on the follow up processes on these audit findings.