Audit Reports
Manipur
Report of 2009 - Compliance and Financial Audit on State Finance of Government of Manipur
Overview
This Report on the Finances of the Government of Manipur is being presented to the State Legislature, along with the Finance and Appropriation Accounts, with a view to assess objectively the financial performance of the State during the year 2008-09. The aim of this Report is to provide the State Government with timely inputs based on actual data so that there is a better insight into both well performing as well as ill performing schemes/programmes of the Government. 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 Fiscal Responsibility and Budget Management Act, 2005 as well as in the Budget estimates of 2008-09. A comparison has been made to see whether the State has given adequate fiscal priority to developmental, social sector and capital expenditure compared to other States in the country and whether the expenditure has been effectively absorbed by the intended beneficiaries.
The Comptroller and Auditor General (C&AG) have been commenting upon the Government's finances for over three years since the FRBM legislation and have published three Reports already. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances remained camouflaged in the large body of audit findings on compliance and performance audits. The obvious fallout of this well-intentioned but all-inclusive reporting was that the financial management portion of these findings did not receive proper attention. In recognition of the need to bring State finances to centre-stage once again, a stand-alone Report on State Government finances is considered anappropriate audit response to this challenge. Accordingly, from the report year 2009 onwards, C&AG have decided to bring out a separate volume titled "Report on State Finances."
Based on the audited accounts of the Government of Manipur for the year ending March 2009, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters.
Chapter 1 is based on the audit of Finance Accounts and makes an assessment of the Government of Manipur's fiscal position as on 3 1 March 2009. It provides an insight into trends in committed expenditure, borrowing pattern besides a brief account of Central funds transferred directly to the State implementing agencies.
Chapter 2 is based on audit of Appropriation Accounts and gives the grant-by- grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.
Chapter 3 is an inventory of Manipur Government's compliance with various reporting requirements and financial rules.