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The Audit Report on State Finances for the year 2016-17 relating to Tamil Nadu containing three Chapters provides an analytical review of the Annual Accounts of the State Government. Chapter I is based on the audit of Finance Accounts and makes an assessment of Government of Tamil Nadu’s fiscal position as on 31 March 2017. It provides an insight into trends in committed expenditure and borrowing pattern. Chapter II is based on the audit of Appropriation Accounts and it gives a description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter III is an inventory of Government of Tamil Nadu’s compliance with various reporting requirements and financial rules