Audit Reports
Chhattisgarh
Report of 2013 - Compliance, Financial and Performance Audit on State Finances of Government of Chhattisgarh
Overview
The report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2012-13. The aim of this Report is to provide the State Government and State Legislature with timely inputs based on audit analysis of financial data. In order to give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in the Fiscal Responsibility and Budget Management Act (FRBM Act), Budget Documents, Economic Survey of the State, norms recommended by the Thirteenth Finance Commission (ThFC) and other financial data obtained from various Government departments and organisations.
Based on the audited accounts of the Government of Chhattisgarh for the year ending March 2013, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters.
Chapter I- Finances of the State Government is based on the audit of Finance Accounts and makes an assessment of the Government's fiscal position as at 31 March 2013. It provides an insight into the trends of borrowing patterns, besides giving a brief account of Central funds transferred directly to the State implementing agencies through the off-budget route. It also makes an assessment of the adequacy of the State's fiscal priorities to developmental, social sectors and capital expenditure.
Chapter II- Financial Management and Budgetary Control is based on audit of Appropriation Accounts and gives a grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.
Chapter III- Financial Reporting is an inventory of the Government's compliance with various reporting requirements and financial rules. The report also has additional data collected from several sources in support of the findings.