The Audit focused the achievement of targets for induction of bio-toilets in passenger coaches by Indian Railways and to evaluate the adequacy of infrastructure in Coaching Depots and Workshops to ensure proper maintenance and upkeep of bio-toilets. Audit noticed that against a target of turning out 100 per cent passenger coaches with bio-toilets, Production Units in Indian Railways turned out 5.7 per cent coaches without bio-toilets in 2016-17. The percentage utilization of funds allotted for retrofitment of bio-toilets remained between 34 per cent and 71 per cent during 2014-15 to 2016-17. The concept of Green Train Station and Green Corridors was introduced by IR but could not be achieved. Adequate storage space for bio-tanks and bacteria inoculum and other infrastructure facilities such as hydraulic/fork lifts, ramps for loading/unloading of bio-tanks, evacuation systems, bio-toilet aprons etc. were not available in most of the selected Carriage Workshops of various Zonal Railways.