Audit Reports

Sikkim

Overview

This Report of the CAG of India is on the State Finances for the year 2022-23. It provides an overview of the finances, budgetary management and quality of accounts, financial reporting practices and other matters relevant to State Finances.

This Report contains five chapters.

Chapter I describes 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 the fiscal/revenue deficits/surplus.

3. Chapter II of this Report 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 period from 2018-19 to 2022-23, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.

4. Chapter III 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.

5. Chapter IV provides comments on the quality of accounts rendered by various authorities of the State Government and issues of non-compliance with prescribed financial rules and regulations, by various Departments of the State Government.

6. Chapter V provides an overall picture on the functioning of the State Public Sector Enterprises (SPSEs). The term State Public Sector Enterprises (SPSEs) encompasses the State Government owned/controlled Government Companies set up under the Companies Act, 2013/ Sikkim Registration of Companies Act 1961 and Statutory Corporations established under the proclamations of the erstwhile Chogyal (King) of Sikkim.

Download Audit Report

• State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023.
  _{(9.15 MB) Download}

• SFAR 2022-2023 Contents & Preface
  _{(0.21 MB) Download}
• SFAR 2022-2023 Executive Summary
  _{(0.30 MB) Download}
• SFAR 2022-2023 Chapter I Overview
  _{(0.93 MB) Download}
• SFAR 2022-23 Chapter II Finances of the State
  _{(2.61 MB) Download}
• SFAR 2022-23 Chapter III Budgetary Management
  _{(0.78 MB) Download}
• SFAR 2022-23 Chapter IV Quality of Accounts & Financial Reporting Practices
  _{(0.76 MB) Download}
• SFAR 2022-23 Chapter V State Public Sector Enterprises
  _{(0.65 MB) Download}
• SFAR 2022-23 Appendices
  _{(0.85 MB) Download}