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Audit Reports
Financial
Performance
Karnataka
Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
Date on which Report Tabled:
Tue 25 Feb, 2014
Date of sending the report to Government:
Government Type:
State
Sector
-
Overview
In Karnataka, fiscal reforms and consolidation were brought to the forefront with the State Government formulating the first Medium Term Fiscal Plan (MTFP) for the period 2000-05, based on broad parameters of fiscal correction laid down by the Eleventh Finance Commission (EFC). MTFP became a rolling annual document and the fiscal targets and policies set out in MTFP were dovetailed to the annual budgetary exercise to operationalise the restructuring plan. Karnataka was the first State to enact (September 2002) the Fiscal Responsibility Act (FRA) providing statutory backing to MTFP. The Act aims at ensuring fiscal stability and sustainability, enhancing the scope for improving social and physical infrastructure and human development by achieving revenue surplus, reducing fiscal deficit, removing impediments to effective conduct of fiscal policy and prudent debt management through limits on borrowings, debt and deficits and greater transparency in fiscal operations by the use of medium-term fiscal framework.
Based on the audited accounts of the Government of Karnataka for the year ended March 31, 2013, the report provides an analytical review of the annual accounts of the State Government. The financial performance of the State has been assessed based on the FRA, budget documents, Thirteenth Finance Commission Report (XIII FC) and other financial data obtained from various Government departments and organizations. The report is structured in three chapters.
Chapter I is based on the audit of Finance Accounts and makes an assessment of Government of Karnataka's fiscal position as at March 31, 2013. It provides an insight into trends in committed expenditure and borrowing pattern, besides a brief account of Government of India funds transferred directly to the State implementing agencies through off-budget route. It also contains a study on the open market borrowings covering the period 2008-13.
Chapter II is based on the audit of Appropriation Accounts and gives description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.
Chapter III is an inventory of Karnataka Government's compliance with various reporting requirements and financial rules.
Download Audit Report
- Index of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- Preface of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- Executive Summary of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- Chapter 1 of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- Chapter 2 of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- Chapter 3 of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- Appendices of Report of 2014 - Financial and Performance Audit on State Finances of Government of Karnataka
- ಭಾರತದ ಲೆಕ್ಕ ನಿಯಂತ್ರಕ ಮತ್ತು ಮಹಾಲೆಕ್ಕ ಪರಿಶೋಧಕರ ವರದಿ ರಾಜ್ಯ ಸರ್ಕಾರದ ಹಣಕಾಸಿನ ವ್ಯವಹಾರಗಳು 31 ಮಾರ್ಚ್ 2013ಕ್ಕೆ ರಾಜ್ಯ ಸರ್ಕಾರದ ಹಣಕಾಸಿನ ವ್ಯವಹಾರಗಳು 31 ಮಾರ್ಚ್ 2013ಕ್ಕೆ ಕೊನೆಗೊಳ್ಳುತ್ತದೆ ವರ್ಷ