Audit Reports

Bihar

Overview

This Report intends to assess the financial performance of the State during 2020-21 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report is structured in five 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 on31 March 2021.

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 2020-21.

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.

Chapter V- State Public Sector Enterprises (SPSEs)

This chapter provides an overview on ‘Summary of Financial Performance of State Public Sector Enterprises’ and ‘Oversight Role of CAG on Accounts of State Public Sector Enterprises’.

Download Audit Report

• Report No.1 of the year 2022 - State Finances Audit Report of the Comptroller and Auditor General of India, Government of Bihar.
  _{(3.09 MB) Download}

• 1. Table of Contents
  _{(1.04 MB) Download}
• 2. Preface
  _{(0.56 MB) Download}
• 3. Executive Summary
  _{(1.57 MB) Download}
• 4. Chapter I
  _{(5.43 MB) Download}
• 5. Chapter II
  _{(18.27 MB) Download}
• 6. Chapter III
  _{(13.92 MB) Download}
• 7. Chapter IV
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• 8. Chapter V
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• 9. Appendices
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• 10. Glossary of Abbreviations
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