Audit Reports

Overview

In accordance with Article 151(2) of the Constitution of India, the State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 - Government of Punjab, was forwarded to the State Government on 12 June 2024 for laying in the State Legislature. 
The Report was laid in the State Legislature on 4 September 2024.

This Report provides an overview of the finances, budgetary management and quality of accounts, financial reporting practices and other matters relevant to State Finances.

Chapter I describes the basis and approach to the Report and the underlying data, provides an overview of structure of Government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.

Chapters II and III of this Report contain audit observations on matters arising from examination of the Finance Accounts and Appropriation Accounts respectively of the State Government for the year ended 31 March 2023.  Information has been obtained from the Government of Punjab wherever necessary.

Chapter IV comments on the quality of accounts rendered by various authorities of the State Government and issues of non-compliance with prescribed financial rules and regulations by various departmental officials of the State Government.

Chapter V on ‘State Public Sector Enterprises’ provides the analysis of Audit of State Public Sector Enterprises regarding investment, disinvestments, returns, debt servicing, performance and losses incurred, also the CAG’s oversight on Audit of accounts of State Public Sector Enterprises.

Download Audit Report

• (Report No. 2 of 2024) State Finances Audit Report for the year ended 31 March 2023 – Government of Punjab
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• Table of Contents
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• Preface
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• Executive Summary
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• Chapter-I: Overview
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• Chapter-II: Finances of the State
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• Chapter-III: Budgetary Management
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• Chapter-IV: Quality of Accounts and Financial Reporting Practices
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• Chapter-V: State Public Sector Enterprises
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• Appendices
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• Punjabi Version (Report No. 2 of 2024) State Finances Audit Report for the year ended 31 March 2023 – Government of Punjab
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