Audit Reports

Overview

Maharashtra is the second largest State in India, in terms of population and third in terms of geographical area. The State has shown a lower economic growth in the past decade as the compound annual growth rate of its Gross State Domestic Product for the period 2005-06 to 2014-15 has been 14.81 per cent as compared to 15.44 per cent in the General Category States of the country. The population below the poverty line in Maharashtra (20 per cent) is lower than the all India average of 29.5 per cent. During the above mentioned period, its population grew by 13.35 per cent against 12.76 per cent in General Category States. However, the per capita income compound annual growth rate in Maharashtra (13.22 per cent) has been lower than that of the General Category States (13.86 per cent) in the current decade.

This Report on the Finances of the Government of Maharashtra is being brought out with a view to objectively assess the financial performance of the State during
2014-15 and 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 Fiscal Responsibilities and Budgetary Management Act, 2005 and in the budget estimates of 2014-15.

Based on the audited accounts of the Government of Maharashtra for the year ended March 2015, this Report provides an analytical review of the Annual Accounts of the Government. The Report is structured in three Chapters.

Chapter I is based on the audit of Finance Accounts and makes an assessment of the Maharashtra Government's fiscal position as on 31 March 2015. It provides an insight into trends of committed expenditure and the borrowing pattern.

Chapter II is based on audit of Appropriation Accounts and provides a grant-by-grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.

Chapter III is an inventory of the Maharashtra Government's compliance to various reporting requirements and financial rules. The report also compiles the data collated from various Government departments/organisations in support of the audit findings.

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• Report 2015 - State Finances Government of Maharashtra
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• Index
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• Preface
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• Executive Summary
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• Chapter 1 Finances of the State Government
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• Chapter 2 Financial Management and Budgetary Control
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• Chapter 3 Financial Reporting
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• Appendices
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