Report on the Finances of the Government of Sikkim has been prepared for submission to the Governor of Sikkim under Article 151(2) of the Constitution of India. This is being brought out with a view to assess objectively the financial performance of the State during the year 2017-18. The aim of this Report is to provide the State Government with timely inputs based on actual data so that there is a better insight into both well performing as well as ill performing schemes/programmes of the Government. The Report has been prepared in three chapters.
Chapters I and II of this report contain audit observations on matters arising from examination of Finance Accounts and Appropriation Accounts respectively of the State Government for the year ended 31 March 2018. Information has been obtained from the Government of Sikkim wherever necessary.
Chapter III on 'Financial Reporting' provides an overview and status of the State Government's compliance with various financial rules, procedures and directives during the current year.