Fieldwork for the two-year audit began in May-June 2026, covering 169 districts across 15 states to assess urea diversion, demand, subsidy management and domestic production. With fertiliser subsidy threatening to touch almost ₹3 trillion in financial year 2026-2027 (FY27), the Comptroller and Auditor General (CAG) is conducting the country’s first pan-India performance audit on fertiliser subsidy since 2011, with a special focus on prevention of urea diversion for non-agricultural purposes and assessment.