Audit Reports


Report No. 4 of the year 2021-State Finances Audit Report of the Comptroller and Auditor General of India, Government of Bihar

Date on which Report Tabled:
Thu 02 Dec, 2021
Date of sending the report to Government
Thu 02 Sep, 2021
Government Type
Sector Finance



This Report intends to assess the financial performance of the State during 2019-20 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report is structured in four Chapters. Chapter I- Overview

This chapter analyses changes in major fiscal aggregates based on the audit of the Finance Accounts and an assessment of the Bihar Government’s fiscal position as on 31 March 2020.

Chapter II- Finances of the State

This chapter provides an insight into deficit management of Government, trends in revenue and capital expenditure, contingent issues, committed and obligatory expenditure, subsidies, debt, investment, and borrowing patterns. It provides an audit perspective of the finances of the Government of Bihar for the year 2019-20 and analyses critical changes in major fiscal aggregates based on the details contained in the Finance Accounts of the State related to the previous years and an assessment of the fiscal position as on 31 March 2020.

Chapter III- Budgetary Management

This chapter examines the budgetary control, expenditure controls and its accounting thereon. It is based on the 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.

Chapter IV- Quality of Accounts & Financial Reporting Practices

This chapter provides an overview of the quality of Accounts and compliance of the State Government in its financial reporting practices with prescribed financial rules, procedures and directives during the current year.

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