Audit Reports

Himachal Pradesh

Government of Himachal Pradesh Report No. 2 of the year 2022: State Finances Audit Report of the C&AG for the year ended 31 March 2021

Date on which Report Tabled:
Sat 13 Aug, 2022
Date of sending the report to Government
Wed 13 Jul, 2022
Government Type
Sector Finance


This Report on the finances of the Government of Himachal Pradesh presents an assessment of the financial performance of the State during the year 2020-21 vis-à-vis the Budget Estimates and targets prescribed under the Fiscal Responsibility and Budget Management (FRBM) Act, 2005 amended in 2011; and analysis of the dominant trends and structural profile of State Government’s receipts and disbursements.

Based on the audited accounts of the Government of Himachal Pradesh for the year ended 31 March 2021 and additional data collated from several sources such as the Economic Survey (brought out by the State government) and Census, this Report provides an analytical review of the Annual Accounts of the State Government in five Chapters.

Chapter-I describe the basis and approach to the Report and the underlying data, providing an overview of the structure of Government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including deficits/surplus.

Chapter-II is based on the audit of Finance Accounts and provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions.

Chapter-III is based on the audit of Appropriation Accounts and gives a grant-wise description of appropriations. It contains observations on financial accountability and budget management, deficiencies in working of treasuries and results of review of selected grants.

Chapter-IV presents a description of the State Government’s compliance with various reporting requirements and financial rules, and quality of accounts rendered by different authorities of the State Government.

Chapter-V contains audit observations on financial statements/performance of Government Companies (GCs), Government Controlled Other Companies (GCOCs) and Statutory Corporations (SCs) as per their accounts.

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