Audit Reports
Uttar Pradesh
Report of the Comptroller and Auditor General of India on State Finances for the year 2023-24 (Report No. 06 of the Year 2025)
Overview
This Report of the CAG of India is on the State Finances for the year 2023-24. It provides an overview of the finances, budgetary management and quality of accounts, financial reporting practices and other matters relevant to State Finances.
The Report is structured in four Chapters:
Chapter I of this Report describes the basis and approach to the Report and the underlying data and 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.
Chapter II of this Report provides a broad perspective of the finances of the State and analysis the critical changes in major fiscal aggregates relative to the previous year, overall trends during the period from 2019-20 to 2023-24, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.
Chapter III of this Report is based on the Appropriation Accounts of the State and reviews the appropriations and allocative priorities of the State Government and reports on deviations from constitutional provisions relating to budgetary management.
Chapter IV of this Report provides a broad perspective on the quality of accounts rendered by various authorities of the State Government and status of compliance with prescribed financial rules, procedures and directives.
This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution.
Download Audit Report
- Title Page
- Table of Contents
- Preface
- Executive Summary
- Chapter I: OVERVIEW
- Chapter II: FINANCES OF THE STATE
- Chapter III: BUDGETARY MANAGEMENT
- Chapter IV: QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES
- Appendices
- EXPLANATION OF TERMS
- ACRONYMS
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