Chapter 1 is based on audit of the Finance Accounts and makes an assessment of the Madhya Pradesh Government’s fiscal position as on 31 March 2015. It provides an insight into the trends in the overall finances of the State, actual expenditure vis-à-vis budget estimates, salaries and wages, pensions, interest payments and subsidies, expenditure and borrowing patterns, besides giving a brief account of Central funds transferred directly to the State implementing agencies through off-budget route. It also makes an assessment of the adequacy of the State's fiscal priorities to developmental, social sectors and capital expenditure.
Chapter 2 is based on audit of Appropriation Accounts and gives a grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Besides, comments arising out of review of selected grants have also been made in this Chapter.
Chapter 3 is an inventory of the Madhya Pradesh Government’s compliance with various reporting requirements and financial rules. The Report also compiles the data collated from various government departments/organisations in support of the findings. At the end of the Report a glossary of abbreviations is given.