Audit Reports
Goa
Report No. 3 of the year 2024- State Finances Audit Report of the CAG
Overview
This Report has been prepared for submission to the Governor of Goa under Article 151 of the Constitution.
Chapter I on ‘Overview of State Finances’ contains the basis and approach to State Finances Audit Report, structure of Government Accounts, budgetary processes, trends in key fiscal parameters like, revenue surplus/deficit, fiscal surplus/deficit, etc.
Chapters II and III on ‘Finances of the State’ and ‘Budgetary Management’ contain audit findings on matters arising from examination of Finance Accounts and Appropriation Accounts of the State Government for the year ended 31 March 2023. Information has been obtained from the Government of Goa, wherever necessary.
Chapter IV on ‘Quality of Accounts and Financial Reporting Practices’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during 2022-23.
Chapter V on ‘Financial Performance of State Public Sector Enterprises’ discusses the financial performance of Government companies and statutory corporations and highlights the oversight role of the Comptroller and Auditor General of India through monitoring the performance of statutory auditors and conduct of supplementary audit.
The Reports containing the findings of Performance Audit and Compliance Audit in various Government departments, observations arising out of audit of statutory corporations, boards and Government companies and observations on revenue receipts are presented separately.
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- Table of Content
- Preface
- Executive Summary
- Chapter I: Overview of State Finances
- Chapter II: Finances of the State
- Chapter III: Budgetary Management
- Chapter IV: Quality of Accounts and Financial Reporting Practices
- Chapter V: Financial Performance of State Public Sector Enterprises
- Appendices